OFFICE OF THE AUDITOR GENERAL
THE REPUBLIC OF UGANDA
REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF JINJA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2015
1
REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF JINJA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2015
THE RT. HON. SPEAKER OF PARLIAMENT
Introduction I have audited the accompanying financial statements of Jinja District Local Government for the year ended 30th June 2015. These financial Statements comprise of the statement of financial position as at 30th June 2015, statement of financial performance, statement of changes in equity, cash flow statement together with other accompanying statements, notes and accounting policies.
Management Responsibility for the Financial Statements Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Jinja District Local Government. The Accounting Officer is responsible for the preparation of financial statements, in accordance with requirements of the Local Governments Financial and Accounting Manual, 2007 and for such internal controls as management determines necessary to enable the preparation of financial statements that are free from material misstatements 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 Government 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 my audit in accordance with the International Standards on Auditing (ISA). Those standards require that I comply with 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
2 laws and regulations. The procedures selected depend on the Auditor’s judgment, including the assessment of the 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 the financial statements 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. 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 unqualified audit opinion.
Part “A” of my report sets out my unqualified 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" Unqualified opinion In my opinion, the financial statements of Jinja District Local Government as at 30th June 2015 are prepared, in all material respects, in accordance with the Local Government Financial and Accounting Manual, 2007, Section 31(6) of the Public Finance and Accountability Act 2003, the Local Government Financial and Accounting Regulations, 2007 and the Local Governments Act cap 243 (as amended), of the Laws of Uganda.
John F.S. Muwanga AUDITOR GENERAL
25th November, 2015
3
PART “B”
JINJA DISTRICT LOCAL GOVERNMENT DETAILED REPORT OF THE AUDITOR GENERAL FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2015
1.0 INTRODUCTION In accordance with Article 163(3) of the Constitution of the Republic of Uganda 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 Jinja 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 Financial and Accounting Manual 2007 and the Local Governments Financial and Accounting Regulations 2007; 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. To verify whether goods and services financed have been procured in accordance with the Public Procurement and Disposal Authority (PPDA) Act. d. To evaluate and obtain sufficient understanding of the internal control structure of the entity, assess control risk and identify reportable conditions, including material internal control weaknesses e. To verify whether the management of the funds of the entity was in compliance with the Government of Uganda Financial Regulations.
4
f. To verify whether all the 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 all schedules of all revenues collected and reconciled the amounts to the cashbooks and bank statements of the entity.
b. Expenditure The payments 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 various departments 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 entity 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 evaluated the overall financial statement presentation.
5
4.0 ENTITY FINANCING Jinja 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. 29,347,354,022 from Central Government, UGX 1,196,058,505 from locally generated revenues and donations of UGX.419,356,417 realizing total revenue of UGX. 30,960,768,944 constituting 98% of its approved budget estimates of UGX. 33,565,206,276. Out of the funds received UGX.31,129,454,305 were spent on service delivery and administration costs.
5.0 DETAILED AUDIT FINDINGS This section outlines the detailed audit findings, management responses thereof and my recommendations. 5.1 Expenditure
5.1.1 Under Delivery of Drugs by National Medical stores
5.2.1 Non Delivery of Medical Supplies Audit observed that an amount of UGX. 906,061,920 had been allocated to the District for supply of medicines by the National Medical Stores. However, it was observed that only UGX.854,579,967 worth of drugs was supplied. The balance of UGX.84,960,928 could not be accounted for as shown in appendix I.
The non-delivery of drugs and medical supplies greatly affects the capacity of health facilities to offer health services to the local community.
I advised the Accounting Officer to follow up with Ministry of Health and National Medical Stores (NMS) to ensure that the NMS honours its obligation.
5.2 Over Payment of Salary Section (B-a)(7) of the Public Service Standing Orders, 2010 requires salaries to be paid correctly in accordance with the approved salary structure for the Public Service. However, it was observed that District paid an excess of UGX.6,660,006 in respect of salary contrary to the standing orders as shown in the appendix II.
6
Amount Salary No of Amount Paid Variances over S/N per IPPS Scale Cases UGX payment UGX UGX 1 U3 2 1,448,089 1,208,639 239,450 2 U4 7 4,500,172 3,195,828 1,304,344 3 U5 2 1,057,501 781,049 276,452 4 U6 2 798,197 532,597 265,600 5 U7 27 12,610,812 8,054,652 4,556,160 40 20,414,771 13,772,765 6,642,006
The Accounting Officer stated that the variances were due to failure to approve the various codes of salary to the officers in question and this was due to the change in the net pay after the loans.
I advised the Accounting Officer to ensure the recoveries are made without delay.
5.3 Fixed Assets Management
5.3.1 Lack of Land Titles
Regulation 58(4) of the Local Governments Financial and Accounting Regulations (LGFAR), 2007 requires that the property and assets of a local Government shall be properly registered, titles issued and valued. However, it was observed that the District did not have land titles for some of the land where its properties are located as shown in Appendix III.
In the absence of the land titles the District risks its land being encroached on.
The Accounting Officer attributed the lack of land titles to financial constraints but pledged to lobby for more funding to solve the problem.
I advised the Accounting Officer to expedite the process of acquiring the land titles.
7
5.4 Staffing Gaps
The district has an approved staff structure of 419 posts. It was however observed that out of the 419 approved establishment, only 175(47.8%) are filled leaving 244 posts vacant, representing 52.2% of the establishment.
Understaffing undermines service delivery. Failure to fill the vacant positions was attributed to the ban on recruitment imposed by the Ministry of Public Service and also due to inadequate wage bill.
I advised the Accounting Officer to engage with the relevant ministries to have the vacant posts filled.
5.5 Status of Project Implementation
5.5.1 Inspections of Health Facilities
District Health Service
Paragraph 2.1.1(D) of the Local Government Management and Service Delivery (LGMSD) Program Operational Manual 2009 for Local Governments sets minimum standards for proper functioning of health centers. However, audit inspection of a sample of Health Centers revealed that most of the health centres did not meet basic minimum standards as shown in the table below:
(a) BUWENGE GENERAL HOSPITAL
Minimum Requirements Current Status
Maternity ward
Operating Theatre No Operating Theatre
General Ward No General Ward
Power Source for Operations No Power Source though UGX.28,968,400 was deposited to UMEME for Supply of Power 0n (Refrigeration, Lighting and Theatre 29th June 2015. Operations)
Budget Provision for the Hospital No Budget for Medicines and Non-Wage activities.
8
Administration Block Under construction
Basic accommodation for all core staff Lacks Accommodation for Core Staff
Basic Operating Theatre No Operating Theatre
One Pediatric ward Lacks a pediatric ward
At least one Mortuary for the Hospital Lacks a mortuary
At least one medical Waste Pit Lacks medical Pit
(b) Wakitaka Health Centre III
Minimum/Standards Current Status /Requirements
At least one stance pit latrine for Two Pit latrines for the two homes and out each House patients
Basic accommodation for all core Two out of the 19 staff are accommodated staff
Access to modern energy lighting for No Power Source. Health Center was maternity and laboratory disconnected by UMEME because of outstanding bill.
(c) Bugembe Health Centre IV
Minimum/ Standards /Requirements Current Status
One General Ward No General Ward
One Mortuary No Mortuary
9
(d) Lumuli Health Centre II
Minimum / Standards /Requirements Current Status
Access to modern source of energy No Power Source
5 Beds 1 Bed
Medical Examination Bed No Examination Bed
Weighing Scale No weighing Scale
Baby Cot No baby Cot
Water Source No Water source
One Placenta Pit No Placenta Pit
An incinerator No Incinerator
Access to modern energy lighting for maternity No Power Source and laboratory
(e) Mutai Health Center II
Minimum/Standards /Requirements Current Status
Basic accommodation for all core staff No staff House for Core staff
One Incinerator for the Health center No Incinerator
Inadequate health facilities have a negative impact on service delivery. This was attributed to inadequate funding.
The matter require urgent attention.
10
5.5.2 Education Sector a) Assessment of the Minimum Recommended Infrastructure in Primary Schools
The Ministry of Education and sports has established the minimum national standards (MNS). However, inspections carried out in Universal Primary Education schools revealed that the current infrastructural status in the District schools fall below the minimum standards in terms of classroom: pupil ratio, teacher: pupil ratio, desk: pupil ratio, stance: pupil ratio and house: teacher ratio as detailed in Appendix VI
Teacher: Pupil Ratio: - The recommended ratio of teacher: pupil ratio is 1:55; whereas the average ratio of the District was 1:35, in some schools were found to be badly off at 1:70. Inadequate Teachers Houses: - most schools either had one teacher house or none at all. Text books: Pupil ratio:-although the recommended Text book pupil ratio 1:3 in most schools its 1:15 and beyond Desk Pupil ratio: - The recommended desk: pupil ratio is 1:3. However, Namulesa Muslim Primary schools had a ratio of 1:25. In adequate infrastructure negatively impacts on the performance of the pupils.
Management acknowledged the challenges and attributed this to financial constraints but promised to have them addressed when funds are available.
I advised the Accounting Officer to engage the relevant stake holders so that adequate resources are mobilized for infrastructural development in the school.
C) Performance Over the Years The following table shows primary 7 academic performance of the district over a period of three years.
YEAR DIV(1) DIV(2) DIV(3) DIV(4) UNGRADED ABSENT Total
2012 661 3133 1753 1241 1241 383 9394
2013 612 3756 2132 1159 1328 413 9400
11
2014 695 3659 2066 1268 1418 348 9452
3668 3987 1144 28246
Review of performance for the last 3 Years as per the table above shows that most primary seven candidates passed in division II.
Additionally , a significant number of Pupils (13.2%) of students passed in division 4, implying that most of them may not have qualified for Secondary School admission due to failure to attain minimum requirements .
According to the Accounting Officer, the poor academic performance was attributed to inadequate infrastructure. The matter requires urgent attention.
12
Appendices
Appendix 1: Under delivery of drugs
Credit Line Allocation Total Deliveries Unutilized Health Unit Credit line B/f 2014-15 Credit line to date amounts
Bunawona HCII 22,518 9,317,696 9,340,214 8,125,862 1,214,352
Bwase HCII 22,518 9,317,696 9,340,214 8,096,975 1,243,239
Bubugo HCII 27,447 9,317,696 9,345,143 8,150,953 1,194,190
Budiima HC III 2,039 26,441,348 26,443,387 22,931,538 3,511,849
Budondo HC 4 6,341,792 63,408,164 69,749,956 68,223,336 1,526,620
Bugembe HC4 8,913,085 63,408,164 72,321,249 62,786,053 9,535,196
Busedde HCII 7,701 26,441,348 26,449,049 22,569,728 3,879,321
Busegula HC II 22,518 9,317,696 9,340,214 8,125,862 1,214,352
Butagaya HCIII 6,999 26,441,348 26,448,347 22,522,757 3,925,590
Buwenda HCII 22,518 9,317,696 9,340,214 8,096,971 1,243,243
Buwenge HC 4 16,000 63,408,164 63,424,164 63,018,070 406,094
Buwolero HCII 22,518 9,317,696 9,340,214 8,233,515 1,106,699
Ivunamba II 22,518 9,317,696 9,340,214 8,147,021 1,193,193
Jinja Central HCIII 6,999 26,441,348 26,448,347 22,522,757 3,925,590
Kabaganda HC II 22,518 9,317,696 9,340,214 8,033,868 1,306,346
Kabembe HCII 22,518 9,317,696 9,340,214 8,097,160 1,243,054
Kakaire HC III 6,999 26,441,348 26,448,347 22,714,997 3,733,350
13
Kakaira HC III 6,999 26,441,348 26,448,347 22,620,443 3,827,904
Kamiigo HC II 22,518 9,317,696 9,340,214 8,099,167 1,241,047
Kibibi HC II 22,518 9,317,696 9,340,214 8,235,707 1,104,507
Kimaka HC II 23,338 9,317,696 9,341,034 8,106,183 1,234,851
Kisasi HC II 23,338 9,317,696 9,341,034 8,144,597 1,196,437
Kitainaba HCII 23,338 9,317,696 9,341,034 8,130,702 1,210,332
Kyomya HC II 23,338 9,317,696 9,341,034 8,219,811 1,121,223
Lukolo HC III 76,883 26,441,348 26,518,231 22,669,120 3,849,111
Lumuli HC HC II 23,338 9,317,696 9,341,034 8,085,272 1,255,762
Lwanda HCII 23,814 9,317,696 9,341,510 8,130,701 1,210,809
Mafubira HCII 23,814 9,317,696 9,341,510 8,085,271 1,256,239
Masese HC II 23,338 9,317,696 9,341,034 8,085,795 1,255,239
Mowoito HCII 23,338 9,317,696 9,341,034 8,221,812 1,119,222
MpambwaHCIII 32,873 26,441,348 26,474,221 22,545,187 3,929,034
Mutai HC II 23,338 9,317,696 9,341,034 8,086,465 1,254,569
Namwendwa HCII 574,338 9,317,696 9,892,034 8,086,464 1,805,570
Nalinaibi HC II 23,338 9,317,696 9,341,034 8,086,465 1,254,569
Nawangoma HC II 23,338 9,317,696 9,341,034 8,223,004 1,118,030
Nsonzibiri HCII 23,338 9,317,696 9,341,034 8,086,465 1,254,569
Wairaka HCII 23,338 9,317,696 9,341,034 8,131,894 1,209,140
Wakitaka HC III 40 26,441,348 26,441,388 22,615,319 3,826,069
14
Walukuba HC IV 6,724,523 63,408,164 70,132,687 70,350,377 -217,690
Wansimba HCII 23,338 9,317,696 9,341,034 8,087,547 1,253,487
Kasiima Island HC 9,317,696 II 23,338 9,341,034 8,084,024 1,257,010
Masese Port HC II 23,338 9,317,696 9,341,034 8,085,272 1,255,762
Mpumudde Hiv 10,038,686 63,408,164 73,446,850 81,069,833 -7,622,983
Muwumba HC III 40 26,441,348 26,441,388 22,910,881 3,530,507
Mpungwe HC II 25,738 9,317,696 9,343,434 8,093,374 1,250,060
Musiima HC II 23,338 9,317,696 9,341,034 8,086,465 1,254,569
Magamaga HC III 40 26,441,348 26,441,388 22,496,276 3,945,112
Nabitambala HC II 23,338 9,317,696 9,341,034 8,222,651 1,118,383
Total 33,478,775 906,061,920 939,540,695 854,579,967 84,960,728
Appendix II: Untitled properties
S/No Property Title Status 1 NALINAIBI P/S No Title 2 NANFUGAKI P/S No Title 3 NAMAGANGA P/S No Title 4 BUSIGE P/S No Title 5 KIGALAGALA P/S No Title 6 KIIKO P/S No Title 7 NYENGA P/S No Title 8 KAKUBA P/S No Title 9 KASOZI P/S No Title 10 NABIRAMA P/S No Title 11 NAMASIGA P/S No Title 12 MWIRI P/S No Title 13 ST. THEREZA KAKIRA No Title 14 WAIRAKA P/S No Title 15 ST. STEPHEN P/S No Title
15
16 KAGOGWA P/S No Title 17 BUGEMBE P/S No Title 18 NAKANYONYI P/S No Title 19 LWANDA P/S No Title 20 WAKITAKA P/S No Title 21 M.M WANYANGE P/S No Title 22 BUWENDA P/S No Title 23 BUTIKI P/S No Title 24 MUSIMA P/S No Title 25 ST. ANDREWS NAKABANGO P/S No Title 26 MAFUBIRA P/S No Title 27 NAMULESA MUSLIM P/S No Title 28 KALUNGAMI P/S No Title 29 KIMASA P/S No Title 30 IMAM HASSAN P/S No Title 31 BUTAGAYA P/S No Title 32 LUBANI P/S No Title 33 WANSIMBA P/S No Title 34 BUSOONA P/S No Title 35 LUMULI P/S No Title 36 BUWALA P/S No Title 37 NDIWANSI No Title 38 KABEMBE P/S No Title 39 KIWAGAMA P/S No Title 40 NAMAGERA P/S No Title 41 IWOLOLO P/S No Title 42 BUBUGO P/S No Title 43 MPUMWIRE P/S No Title 45 BITULI No Title 46 NKONDO P/S No Title 47 BUWEERA P/S No Title 48 NAMALERE P/S No Title 49 KAGOMA HILL P/S No Title 50 MUTAI P/S No Title 51 ST. MATIA MULUMBA No Title 52 MUWANGI No Title 53 MAWOITO C/U No Title 54 MAWOITO SALV No Title 55 ISIRI P/S No Title 56 IDOOME P/S No Title 57 BUTANGALA P/S No Title 58 KALEBERA P/S No Title 59 KAGOMA P/S No Title 60 MUGULUKA No Title 61 BUWENGE SDA P/S No Title 62 BUWENGE T/S P/S No Title
16
63 BUSIYA 1 PARENTS No Title 64 BUYENGO P/S No Title 65 IZIRU P/S No Title 66 KAMIIGO P/S No Title 67 NAKAGYO P/S No Title 68 NAWAMBOGA P/S No Title 69 NSOZIBBIRI No Title 70 BULUGO No Title 71 KAITANDHOVU P/S No Title 72 ST. KALOLI BULAMA No Title 73 BUSEGULA No Title 74 ST. PAUL BUYALA No Title 75 BUSUSWA P/S No Title 76 NAWANGOMA P/S No Title 77 ST.JOHN KIZINGA P/S No Title 78 KYOMYA P/S No Title 79 KIVUBUKA P/S No Title 80 KYABIRWA P/S No Title 81 BUDONDO P/S No Title 82 BUYALA P/S No Title 83 BUFUULA P/S No Title 84 BUWAGI No Title 85 KIKIBI P/S No Title 86 LUKOLO C/U P/S No Title 87 ST. MARY'S NSUUBE P/S No Title 88 LUKOLO MUSLIM P/S No Title 89 Mafubira Sub County No Title 90 Buyengo Sub County No Title 91 Kamiigo HCII No Title 92 Bugembe HCIII No Title 93 Budondo Sub County No Title 94 Busedde Sub County No Title 95 Nakabango District Farm No Title 96 Butagaya Sub county No Title 97 Butagaya Health HC III No Title 98 Budiima HC III No Title 99 Wakitaka HC III No Title 100 Buwenge General Hospital No Title 101 Buwenge HC4 No Title 102 Budondo HCIII No Title 103 Walukuba HC 4 No Title 104 Mpumude HC3 No Title 105 Mpambwa HC 2 No Title 106 Jinja Central HC 3 No Title 106 Muwumba HC 2 No Title 107 Kakira HC 3 No Title
17
108 Kisiima HC 2 No Title 109 Masese Port Bell HC2 No Title 110 Masese HC 3 No Title 111 Buwenda HC2 No Title 112 Lwanda HC 2 No Title 114 Wairka HC 2 No Title
Appendix III: Staff in Acting Positions
S/No. Name Substantive Acting Appointment/ Date Aged by months Appointment Assignment
1. Opio Ouma Eriot Senior Labour and District Community 6/2/2014 16 months Welfare Officer Development Officer
2. Baruzalire Fredrick Forestry Officer District Natural 27/2/2014 16 months Resources Officer
3. Kyangwa Ivan Senior Community Principal Town Clerk Feb 2013 28 months Development Officer Buwenge TC
4. Kiwanuka Diana Senior Community Principal Town Clerk Feb 2013 28 Months Odomoch Development Officer Kakira TC
6. Buzare Kagwa Examiner of Accounts Auditor 16/5/2014 13 months Wilson
7. Acen Lily Roy Senior Education District Education 14/2/2014 16 months Officer Officer (Position was cleared and filled in June 2015)
Appendix IV: Staffing gaps
Departments/Posts Scale Approved Filled Under
Administration
Principal Assistant Secretary U2 1 0 1
Principal Office Supervisor U4 1 0 1
18
Assistant Records Officer U5 1 0 1
Pool Stenographer U5 1 0 1
Records Assistant U7 2 1 1
Driver U8 3 2 1
Assistant Procurement Officer U5 1 0 1
10 3 7
Statutory Bodies
Clerk to Council U3 1 0 1
Clerk Assistant U4 1 0 1
2 0 2
Finance
Senior Accountant U3 1 0 1
Accounts Assistant U7 4 1 3
5 1 4
Production
Principal Veterinary Officer U2 1 0 1
Entomologist U4 1 0 1
2 0 2
Works
Water Officer U4 1 0 1
Assistant Engineering Officer/Water U5 2 1 1
Road Inspector U6 2 1 1
Plumber (Artisans) U8 2 1 1
Driver U8 5 3 2
Plant Operator 3 2 1
19
15 8 7
Community Based Services
District Community Development Officer U1E 1 0 1
Labour Officer U4 1 0 1
Driver U8 1 0 1
3 0 3
Natural Resources
District Natural Resources Officer U1E 1 0 1
Senior Lands Officer U3 1 0 1
Wetlands Officer U4 1 0 1
Assistant Forestry Officer U5 1 0 1
Forest Guard U8 2 1 1
6 1 5
Planning
Senior Economist U3 1 0 1
1 0 1
Internal Audit
Internal Auditor U4 1 0 1
1 0 1
Health Services
Assistant DHO/Environmental Health U2 1 0 1
Assistant DHO/MCH U2 2 1 1
3 1 2
Buwenge District Hospital
Medical Officer Special Grade U2 1 0 1
20
Medical Officer Obstetrics/Gynecology U2 1 0 1
Medical Officer Internal Med. U2 1 0 1
Medical Officer Surgery U2 1 0 1
Medical Officer Pediatrics U2 1 0 1
Principal nursing Officer U3 1 0 1
Medical Officer U4 4 3 1
Dental Surgeon U4 1 0 1
Pharmacist U4 1 0 1
Senior Nursing officer U4 5 4 1
Public Health Dental Officer U5 2 1 1
Dispenser U5 2 1 1
Nursing Officer Nursing U5 17 12 5
Medical Entomology Officer U5 1 0 1
Enrolled Nurse U7 46 26 20
Enrolled Midwife U7 25 16 9
Enrolled Psychiatry Nurse U7 2 1 1
Stores Assistant U7 2 0 2
Records Assistant U7 2 1 1
Nursing Assistant U8 15 0 15
Dental Attendant U8 1 0 1
Theatre Attendant U8 2 0 2
Darkroom Attendant U8 1 0 1
Mortuary Attendant U8 2 0 2
Cooks U8 3 0 3
140 65 75
21
Bugembe HC IV
Public Health Nurse U5 1 0 1
Health Inspector U5 2 1 1
Theatre Assistant U7 2 0 2
Anesthetic Assistant U7 1 0 1
Stores Assistant U7 1 0 1
Porter U8 3 2 1
10 3 7
Muwumba HC III
Enrolled Midwife U7 2 1 1
Nursing Assistant U8 3 2 1
Porter U8 2 1 1
7 4 3
Wakitaka HC III
Nursing Officer (Nursing) U5 1 0 1
Nursing Officer (Midwifery) U5 1 0 1
Porter U8 2 1 1
4 1 3
Buwenda HC III
Porter U8 2 1 1
2 1 1
Lwanda HC II
Enrolled Midwife U7 1 0 1
Enrolled Nurse U7 1 0 1
Porter U8 2 0 2
22
4 0 4
Mafubira HC II
Porter U8 2 1 1
2 1 1
Health Assistant U7 1 0 1
Nursing Assistant U8 2 1 1
Porter U8 2 1 1
5 2 3
Kakira HC III
Porter U8 2 1 1
Kabembe HC II
Health Assistant U7 1 0 1
Porter U8 2 1 1
3 1 2
Wairaka HC II
Porter U8 2 1 1
Busedde HC III
Nursing Officer Nursing U5 1 0 1
Laboratory Attendant U7 1 0 1
Porter U8 2 1 1
4 1 3
Mpambwa HC III
Nursing Officer (Nursing) U5 1 0 1
23
Nursing Assistant U8 3 2 1
4 2 2
Kisasi HC II
Health Assistant U7 1 0 1
Porter U8 2 0 2
3 0 3
Nabitambala HC III
Leprosy Assistant U7 1 0 1
Porter U8 2 1 1
3 1 2
Nalinaibi HC II
Health Assistant U7 1 0 1
Porter U8 2 1 1
3 1 2
Buwenge HC IV
Public Health Nurse U5 1 0 1
Health Inspector U5 1 0 1
Dispenser U5 1 0 1
Nursing Officer (Nursing) U5 1 0 1
Nursing Officer (Psychiatric) U5 1 0 1
Stores Assistant U7 1 0 1
Office Typist U7 1 0 1
Porter U8 3 2 1
10 2 8
Magamaga HC III
24
Enrolled Midwife U7 2 1 1
Entomological Assistant U7 3 2 1
5 3 2
Buwolero HC II
Health Assistant U7 1 0 1
Porter U8 2 1 1
3 1 2
Bwase HC II
Porter U8 2 1 1
Kabaganda HC II
Askari U8 2 1 1
Porter U8 2 0 2
4 1 3
Mawoito HC II
Health Assistant U7 1 0 1
Bunawona HC II
Porter U8 2 1 1
Mpungwe HC II
Health Assistant U7 1 0 1
Porter U8 2 1 1
3 1 2
Mutai HC II
Health Assistant U7 1 0 1
25
Budondo HC IV
Senior Medical Officer U3 1 0 1
Public Health Nurse U5 1 0 1
Anesthetic Officer U5 1 0 1
Theatre Assistant U6 1 0 1
Enrolled Midwife U7 3 2 1
Anesthetic Assistant U7 1 0 1
Stores Assistant U7 1 0 1
Office Typist U7 1 0 1
Porter U8 3 2 1
13 4 9
Lukolo HC III
Nursing Assistant U8 3 2 1
Munamba HC II
Enrolled Nurse (Ndagire Gertrude) U7 1 0 1
Health Assistant U7 1 0 1
Porter U8 3 2 1
5 2 3
Kibibi HC II
Porter U8 2 1 1
Nawangoma HC II
Health Assistant U7 1 0 1
Porter U8 2 1 1
26
2 1 2
Butagaya HC III
Clinical Officer U5 1 0 1
Nursing Officer (Nursing) U5 1 0 1
Laboratory Assistant U7 1 0 1
3 0 3
Budima HC III
Nursing Officer (Nursing) U5 1 0 1
Laboratory Assistant U7 1 0 1
Nursing Assistant U8 3 2 1
5 2 3
Wansimba HC II
Enrolled Nurse U7 1 0 1
Health Assistant U7 1 0 1
Porter U8 2 1 1
4 1 3
Namwendwa HC II
Enrolled Midwife U7 1 0 1
Health Assistant U7 1 0 1
Porter U8 2 1 1
4 1 3
Lumuli HC II
Enrolled Nurse U7 1 0 1
Porter U8 2 0 2
Sub Total 3 0 3
27
Bubugo HC II
Enrolled Nurse U7 1 0 1
Health Assistant U7 1 0 1
Porter U8 2 1 1
Sub Total 4 1 3
Kakaire HC III
Laboratory Technician U5 1 0 1
1 0 1
Busegula HC II
Enrolled Midwife U7 1 0 1
Enrolled Nurse U7 1 0 1
Nursing Assistant U8 2 1 1
Porter U8 2 1 1
Sub Total 6 2 4
Kamigo HC II
Health Assistant U7 1 0 1
Porter U8 2 1 1
Sub Total 3 1 2
Nsonzibbiri HC II
Enrolled Nurse U7 1 0 1
Nursing Assistant (unidentified) U8 2 1 1
Porter U8 2 1 1
5 2 3
Sub-Counties
Agricultural Officer U4 6 4 2
28
Veterinary Officer U4 6 3 3
Community Development Officer U4 6 2 4
Animal Husbandry Officer U5 6 5 1
Stenographer Secretary U5 6 2 4
Assistant Community Development Officer U6 6 0 6
Parish Chief U7 30 24 6
Office Attendant U8 6 4 2
Driver U8 4 0 4
76 44 32
Kakira TC
Town Clerk U2 1 0 1
Accounts Assistant U7 3 2 1
4 2 2
Chair Person DSC (1,800,000 p.m.) 1 0 1
Sub Total 1 0 1
Grand Total 419 175 244
Appendix V: non-established posts
Position Scale Approved Filled Monthly 3 months (April-June 2015) Health Inspector U5 0 2 1,471,216 4,413,648 Nursing Officer (Nursing) U5 0 1 735,608 2,206,824 Nursing Officer (Midwifery) U5 0 1 735,608 2,206,824 Senior Clinical Officer U5 0 2 1,471,216 4,413,648
29
Bee Master U6 0 1 386,972 1,160,916 Senior Enrolled Nurse U6 0 1 478,934 1,436,802 (Midwifery) Entomological Assistant U7 0 11 3,594,415 10,603,245 Accounts Assistant U7 0 1 326,765 980,295 Leprosy /TB Assistant U7 0 2 413,158 1,239,474 Nursing Assistant U8 0 1 215,822 647,466 23 29,309,142
Appendix VI: Inadequate Infrastructure
School No of No of No of Tr: House Desks Desk: Tr: Pupil Teachers pupils Staff ratio Pupil Ratio Houses Ratio NALINAIBI P/S 11 685 Nil NIl 192 1:4 1:62 NANFUGAKI P/S 15 767 3 1:5 336 ok NAMAGANGA P/S 27 1357 1 1:27 378 1:4 BUSIGE P/S 10 486 2 1:5 115 KIGALAGALA P/S 8 441 1 1:8 98 1:5 KIIKO P/S 13 538 1 1:13 174 NYENGA P/S 12 535 1 1:12 131 KAKUBA P/S 8 306 1 1:8 148 KASOZI P/S 13 553 1 1:13 224 NABIRAMA P/S 16 750 Nil NIl 292 NAMASIGA P/S 17 798 1 1:17 174 1:5 MWIRI P/S 10 352 14 1:4 148 ST. THEREZA 26 1135 4 1:6 276 KAKIRA WAIRAKA P/S 13 578 1 1:13 272 ST. STEPHEN P/S 20 1020 Nil NIl 301 KAGOGWA P/S 10 404 NIl Nil 188 BUGEMBE P/S 23 953 2 1:11 215 NAKANYONYI 42 2344 3 1:14 425 1:5 1:55 P/S LWANDA P/S 19 612 Nil Nil 325 WAKITAKA P/S 25 1008 Nil Nil 288 1:4 M.M WANYANGE 24 1134 5 1:5 280 1:4 P/S BUWENDA P/S 17 720 1 1:17 268
30
BUTIKI P/S 17 654 1 1:17 220 MUSIMA P/S 11 511 1 1:11 113 ST. ANDREWS 12 385 Nil Nil 296 NAKABANGO P/S MAFUBIRA P/S 27 1091 Nil Nil 281 1:4 NAMULESA 11 534 Nil Nil 21 1:25 MUSLIM P/S KALUNGAMI P/S 12 528 Nil Nil 145 1:4 KIMASA P/S 21 908 Nil Nil 204 IMAM HASSAN 10 595 Nil Nil 70 1:8 1:60 P/S BUTAGAYA P/S 22 1025 3 1:7 294 LUBANI P/S 23 829 5 1:5 230 WANSIMBA P/S 25 1131 1 1:25 343 BUSOONA P/S 26 902 3 1:8 184 1:5 LUMULI P/S 12 601 4 1:3 140 1:4 BUWALA P/S 13 506 Nil Nil 191 NDIWANSI 10 503 Nil Nil 147 KABEMBE P/S 12 442 2 1:6 225 KIWAGAMA P/S 9 398 1 1:9 107 NAMAGERA P/S 19 799 Nil Nil 230 1:4 IWOLOLO P/S 12 714 1 1:12 140 BUBUGO P/S 19 880 Nil Nil 178 1:5 MPUMWIRE P/S 13 624 1 1:13 200 BITULI 15 655 Nil Nil 242 NKONDO P/S 12 547 Nil Nil 145 BUWEERA P/S 14 742 1 1:14 275 NAMALERE P/S 15 716 1 1:15 150 KAGOMA HILL 15 723 1 1:15 186 P/S MUTAI P/S 14 606 2 1:7 296 ST. MATIA 10 237 Nil Nil 158 MULUMBA MUWANGI 14 472 Nil Nil 220 MAWOITO C/U 16 745 2 NIl 224 MAWOITO SALV 10 506 Nil NIl 144 ISIRI P/S 10 350 1 1:10 184 IDOOME P/S 10 409 1 1:10 162 BUTANGALA P/S 11 456 Nil Nil 246 KALEBERA P/S 23 1088 1 1:23 205 KAGOMA P/S 12 646 Nil Nil 200 MUGULUKA 23 1057 5 1;8 393 BUWENGE SDA 16 453 2 1:8 95
31
P/S BUWENGE T/S 25 712 Nil Nil 197 P/S BUSIYA 1 15 909 Nil Nil 178 1:60 PARENTS BUYENGO P/S 22 1238 3 1:7 256 IZIRU P/S 16 865 Ni Nil 187 KAMIIGO P/S 15 685 1 1:15 305 NAKAGYO P/S 13 744 1 1:13 179 1:57 NAWAMBOGA 8 343 1 1:8 153 P/S NSOZIBBIRI 13 607 1 1:13 269 BULUGO 11 670 1 1:11 135 1:60 KAITANDHOVU 14 856 1 1:14 217 1:61 P/S ST. KALOLI 8 417 1 1:8 198 BULAMA BUSEGULA 11 435 2 1:5 179 ST. PAUL 14 692 1 1:14 144 BUYALA BUSUSWA P/S 10 375 Nil Nil 155 NAWANGOMA 14 680 1 1:14 165 P/S ST.JOHN 14 730 Nil Nil 148 KIZINGA P/S KYOMYA P/S 22 1003 6 275 KIVUBUKA P/S 19 795 7 238 KYABIRWA P/S 23 844 3 1:5 347 BUDONDO P/S 17 792 4 383 BUYALA P/S 26 1003 5 1:5 247 BUFUULA P/S 11 328 Nil 152 BUWAGI 15 713 4 221 KIKIBI P/S 16 732 2 1;7 254 LUKOLO C/U P/S 13 665 2 1:6 165 ST. MARY'S 13 508 2 1:6 297 NSUUBE P/S LUKOLO MUSLIM 11 494 Nil Nil 150 P/S
32