Office of the Auditor General

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF

KABAROLE DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2018

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

LIST OF ACRONYMS ...... iii

Key Audit Matters ...... 1

1.0 Performance of Youth Livelihood Programme...... 2

2.0 Implementation of the Uganda road Funds ...... 6

Emphasis of matter ...... 8

3.0 Under Collection of Local Revenue ...... 9

Other Information ...... 9

Management Responsibilities for the Financial Statements ...... 9

Auditor General’s Responsibilities for the audit of the Financial Statements ...... 10

Other Reporting Responsibilities ...... 11

REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...... 12

APPENDICES ...... 14

LIST OF ACRONYMS

CDO Community Development Officer DISO District Internal Security Officer F/Y Financial Year HCIV Health Centre IV IESBA International Ethics Standards Board for Accountants IFMS Integrated Financial Management System INTOSAI International Organization of Supreme Audit Institutions ISSAI International Standards of Supreme Audit Institutions LGFAM Local Government Financial and Accounting Manual 2007 LGFAR Local Government Financial and Accounting Regulations 2007 MoFPED Ministry of Finance Planning and Economic Development MoGLSD Ministry of Gender labour and Social Development MoLHUD Ministry of lands Housing and Urban Development RDC Resident District Commissioner TOR Terms of reference UGX Uganda Shillings URA Uganda Revenue Authority URF Uganda Road Fund VAT Value Added Tax YIG Youth Interest Groups YLP Youth Livelihood programme

iii

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

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the accompanying Financial Statements of Kabarole 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, the Financial Statements of Kabarole 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 Opinion 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

1 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.

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) through the Local Government Administrations. The programme, which started in the financial year 2013-2014, was to respond to the existing challenge of unemployment among the Youth. The Programme is implemented through the District and support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities. The audit focused on an amount of UGX. 372,955,956 and UGX. 20,760,900 disbursed to the District in the Financial Years 2013/2014 and 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed included 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 and

 Whether on a sample basis the funded projects exist and are operating.

I made the following observations:

1.1 Funding of the Programme A review of the approved budget for the YLP program revealed that whereas the District had budgeted for a total amount of UGX. 393,716,856 for the financial year 2013/2014, UGX.372, 955,956 was released resulting into a shortfall of UGX.

20,760,900 (5%). Consequently, out of the projected 94 projects/youth interest groups, only 89 were actually funded in FY 2013/2014. In the financial 2014/2015, the District budgeted for a total of UGX 393,716,856 and instead UGX 20,500,900 (5%) was released to cater for the remaining 5 groups that missed out on funding in FY2013/2014 since this was a pilot project.

In the FY 2014/2015, No funds were released much as there was a budget of UGX 393,716,856 for 94 groups. This undermined the intended objective of responding to the challenge of unemployment amongst the Youths.

The Accounting Officer explained that they have been engaging the Ministry and for subsequent years funds have been normally remitted to the district.

I advised the Accounting Officer to continue engaging the relevant Ministry for additional funding to the youth groups.

1.2 Non-compliance with the Repayment Schedule It was observed that whereas the groups funded in 2013/2014 and 2014/2015 were expected to have repaid a total amount of UGX 393,456,856. (Interest inclusive) by close of the financial year 2017/2018, only UGX 124,536,170 (32%) was collected leaving a balance of UGX 268,920,686 (68%) outstanding as shown in Appendix I.

Delayed repayment was attributed to misconception of the purpose of the funding where by majority of them thought it was appreciation funds for voting.

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 they have now involved a task force that includes the District technical team, Office of the RDC, DISO and Sub county officials. However, the funding had been misconstrued as a political donation.

I advised the Accounting Officer to ensure recovery of the funds from the groups.

1.3 Failure to Transfer Recovered Funds to the Recovery Account in BoU A review of the bank statements of YLP collection accounts revealed that out of the collected amount of UGX. 124,536,170, the District had not transferred UGX. 67,536,980 to the National Revolving Fund Collection Account by the end of the financial year 2017/18. There was no explanation for the delayed transfer of funds to BOU. This undermines the effective implementation of the program.

I advised the Accounting Officer to always remit the funds in time for efficient and effective redistribution.

1.4 Inspection of Performance of Youth projects Physical inspection was carried out on two selected projects namely Rurama Youth Produce Buying & Selling Project and Bunyansaigi Youth Piggery Project (2013/2014 and 2014/2015) to ascertain whether they were in existence and executed in accordance with the operational guidelines. The following observations were made;

1.4.1 Rurama Youth Produce Buying & Selling Project The group was located in Rutete Sub County. The group received UGX 8,030,000. The Project used to deal in buying and selling of produce. Inspection of the group revealed that the group does not exist and no single group member could be traced.

The Accounting Officer explained that tracing members has been a challenge but the Sub County task forces have been notified to make the necessary follow ups.

I advised the Accounting Officer to always ensure that groups are regularly supervised and monitored and to sure that training of groups is done before fund disbursement.

1.4.2 Bunyansaigi Youth Piggery Project The group was located in Bukuku Subcounty, the group received UGX. 5,000,000 from the District and the funding was meant for piggery and on inspection of the group, it was observed that the group does exist though funds were not spent for the intended purpose.

The Accounting Officer explained that tracing members has been a challenge but the Sub County task forces have been notified to make the necessary follow ups

I advised the Accounting Officer to always ensure that groups are regularly supervised and monitored and should also make sure that training groups is done before fund disbursment.

1.5 Lack of Financing agreements with the groups Section 4.1 (iii) of the youth livelihood program procurement guidelines requires the District to sign financing agreements with each YIG approved for funding. However, review of the project files revealed that there were financing agreements for both groups though they were not complied with. The Accounting Officer explained that the Financing Agreements were available.

I advised the Accounting Officer to always sign financing agreements with the groups before funds are disbursed.

1.6 Lack of Project Records Section 4.1 (viii) of the implementation guidelines requires each beneficiary group to maintain basic financial management, community financial procurement procedures and reporting and accountability.

There were no such records for review at Rurama Youth Produce Buying & Selling Project and Bunyansaigi Youth Piggery Project. I could not therefore ascertain that the funds received by the group were put to their intended use as the group had disintegrated and no records were availed for verification.

The Accounting Officer asserted that this is a capacity gap and measures shall be put in place to intensify support supervision by the CDO’s. However, training of group members was duly conducted before project implementation.

I advised the Accounting Officer to ensure that groups are trained in record keeping.

1.7 Training of Group Members Section 4.1 (ix) of the of the project guidelines requires all the beneficiaries to receive training in entrepreneurship/business management skills, life skills, personal finances, group dynamics and leadership skills. During the inspection of Rurama Youth Produce Buying & Selling Project YIG it was revealed from the records at the District that 7 YIG members were trained prior to funding. Review of documents indicated that there was training of the group

members duly conducted before project implementation at the District headquarters by the District Community Development Officer.

I advised the Accounting Officer to ensure that training of more members of the groups is done so as to achieve the objective of wealth creation as well as sustainability of the groups.

1.8 Monitoring & Supervision Section 8.2 of the Youth livelihood project document requires the District Technical Planning Committees and Sub county Technical Planning Committees to ensure proper monitoring of programmes at the District and Sub-county levels respectively. However, evidence obtained from monitoring reports revealed that Rurama Youth Produce Buying & Selling Project was among the projects monitored between 7th to 24th June 2014 by the then senior community development officer. No evidence was availed in regard to monitoring of Bunyansaigi youth piggery project as it wasn’t among the groups selected for monitoring by the CDO.

The Accounting Officer attributed this to staffing gap in the department and explained that the groups have been forwarded to the task force headed by the RDC to monitor and enforce recovery.

I advised the Accounting Officer to ensure regular monitoring and supervision of the groups.

2.0 Implementation of the Uganda road Funds 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.

Regulation 18(3) of the Local Government Financial and Accounting regulations 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council.

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;  The monitoring and supervision was carried out by reviewing reports to assess performance.

Based on the procedures performed, the following observations were made;

2.1 Budget Performance A total of UGX 443,343,000 was budgeted to cater for routine manual maintenance and routine mechanised maintenance on several district roads using road gangs and the Force Account Mechanism. However, the district received UGX 401,915,828 (90.6%) resulting into a deficit of UGX 41,427,172 The deficit constituted 9.4% of the budgeted amount.

The deficit was caused by budget cuts from Uganda Road Fund

2.2 Status of Implementation A review of planned outputs against actual performance revealed that planned outputs were fully achieved as shown in Appendix II.

2.2.1 Routine Manual Maintenance A total of 188.6 kms at an estimated cost of UGX161, 253,000 was planned to be undertaken as shown in Appendix II. Audit revealed that 188.6kms were actually

undertaken at a cost of 122,858,000. The district managed to work on all the planned kilometres using the road gangs.

2.2.2 Routine Mechanised Maintenance A total of 55.1kms at an estimated cost of UGX 176,832,000 was planned to be undertaken as shown in Appendix II. However, audit revealed that 71.9kms were actually undertaken at a cost of 173,931,000 leading to more works of 16.8kms. This was caused by additional spot improvements in deteriorated sections of some roads

On inspection of Nyabukara-Harugongo road 6.4km where spot gravelling, shaping and bush clearing was done, some spot gravelled sections of the road had already been washed away.

The District Engineer explained that it was due to the heavy rains being experienced in the district at that time that led to the gravel being washed away.

Spot sections of the Nyabukara- Harugongo road that had been washed away by rains

2.2.3 Periodic Maintanence There were no planned activities under periodic mantnence. Therefore not work was done. The Accounting Officer responded that the District received a new road unit whose resource utilization was less compared to the old unit which would breakdown frequently.

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

3.0 Under Collection of Local Revenue The District collected only UGX 484,762,585 (78%) out of the budgeted UGX 624,192,587 leading to a shortfall of UGX 139,430,002 representing 22% of the budget as shown in the Statement of appropriation on pages 12 and 13 of the Financial Statement. Failure to collect Budgeted Local Revenue may impair the District to finance its planned Activities.

The Accounting Officer explained that Council had anticipated realising UGX. 198,000,000 from rental income from Post Bank which occupies their premises on Rukidi III Street Fort Portal town but the agreement could not be concluded on time.

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

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 Kabarole 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 District’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 District’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 District 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:

4.0 Status of Basic Medical Equipment A review of the status of the basic medical equipment at Bukuku HCIV revealed the following issues;

4.1 Inadequate/ Un-available/ Faulty Medical Equipment Section 5.17.4 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 and there is an inventory of all medical equipment updated according to the policy / guidelines.

However, it was observed that the ophthalmic department and the Laboratory department of the Health Center are not fully functional because they lack the basic medical equipment’s as detailed in Appendix III.

In the absence of basic medical equipment and non-functional departments in the health center, health service delivery cannot be fully administered to the community.

The Accounting Officer explained that missing equipment is outside the procurement scope of the facility but rather the responsibility of Ministry of Health. As a facility they procure drugs and supplies with a budget of 13 Million only per cycle.

I advised the Accounting Officer to liaise with Ministry of Health to address the challenges.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

23rd December, 2018

APPENDICES Appendix I: YLP Repayment Schedule 2013/2014 and 2014/2015 FY 2013/2014 s/n PROJECT NAME CO DATE OF AMOUNT REPAY RECOVERABLE 5% AMOUNT AMOUNT DUE AMOUNT DUE DE DISBURS DISBURSED MENT AMOUNT SERVIC RECOVERE (Outstanding) (Outstanding) MENT DATE E FEE D add 10% WHERE APPLIC ABLE Rurama Youth Produce 30-Jun-14 05-07- Buying & Selling Project 8,030,000 2015 8,030,000 1,650,000 6,380,000 638,000 Kitumba B Youth Produce 30-Jun-14 Buying & Selling Project 3,942,000 3,942,000 320,000 3,622,000 362,200 Buhara Youth Crop 30-Jun-14 30-12- Farming Project 3,265,000 2014 3,265,000 - 3,265,000 326,500 Kyakahinda Youth Dairy 30-Jun-14 Project 6,950,000 6,950,000 600,000 6,350,000 635,000 Nyakitojo Youth Dairy 30-Jun-14 01-07- Farming Project 9,119,000 2016 9,119,000 6,560,000 2,559,000 255,900 Isunga Youth Dairy 30-Jun-14 01-07- Project 5,990,000 2014 5,990,000 5,000,000 990,000 99,000 Nyango Youth Fish 30-Jun-14 01-02- Farming Project 3,575,000 2015 3,575,000 600,000 2,975,000 297,500 Kyabakambi Youth Goat 30-Jun-14 01-01- Rearing Project 6,320,000 2015 6,320,000 6,220,695 99,305 9,931 Kyekumburwa Youth 30-Jun-14 Maize Milling Project 7,000,000 7,000,000 - 7,000,000 700,000 Buhuna Youth Onion 30-Jun-14 Growing Project 3,990,000 3,990,000 160,000 3,830,000 383,000 Nyakabira Youth Crop 30-Jun-14 30-06- Project 2,000,000 2014 2,000,000 1,980,000 20,000 2,000 Kyanga Youth Tomato 30-Jun-14 Growing Project 1,590,000 1,590,000 1,465,000 125,000 12,500

Kasura Youth Piggery 30-Jun-14 Project 4,456,000 4,456,000 3,750,000 706,000 70,600 Kyamukube Youth 30-Jun-14 Piggery Project 4,454,000 4,454,000 1,933,000 2,521,000 252,100 Bukara Youth Piggery 30-Jun-14 Project 3,300,000 3,300,000 100,000 3,200,000 320,000 Kyatwa Youth Piggery 30-Jun-14 Project 3,488,000 3,488,000 600,000 2,888,000 288,800 Kahondo Youth Piggery 30-Jun-14 Project 3,000,000 3,000,000 400,000 2,600,000 260,000 Ibaale Youth Piggery 30-Jun-14 Project 4,215,000 4,215,000 750,000 3,465,000 346,500 Nyabuhuhuka Youth 30-Jun-14 01-07- Piggery Project 3,500,000 2015 3,500,000 1,555,000 1,945,000 194,500 Geme Byouth Piggery 30-Jun-14 30-12- Project 4,000,000 2014 4,000,000 - 4,000,000 400,000 Kabaswiswi Youth Piggery 30-Jun-14 25-12- 3,790,000 2014 3,790,000 2,850,000 940,000 94,000 Kyakawanduru Youth 30-Jun-14 30-12- Piggery Project 3,000,000 2014 3,000,000 310,000 2,690,000 269,000 Kyamusa Youth Piggery 30-Jun-14 06-07- Project 4,000,000 2015 4,000,000 200,000 3,800,000 380,000 Nsagasa Youth Piggery 30-Jun-14 Project 3,100,000 3,100,000 75,000 3,025,000 302,500 Nyakigumba Youth 30-Jun-14 Piggery Project 3,500,000 3,500,000 600,000 2,900,000 290,000 Ruboona Ii Youth Poultry 30-Jun-14 Project 4,000,000 4,000,000 700,000 3,300,000 330,000 Kihwera Youth Poultry 30-Jun-14 30-10- Farming Project 5,500,000 2014 5,500,000 2,900,000 2,600,000 260,000 Kirere Youth Poultry 30-Jun-14 01-05- Project 5,458,500 2015 5,458,500 5,170,000 288,500 28,850 Kikura Youth Poultry 30-Jun-14 30-06- Project 6,435,000 2014 6,435,000 1,640,000 4,795,000 479,500 Kinyamahamba Youth 30-Jun-14 01-10-

Poultry Project 4,787,000 2014 4,787,000 - 4,787,000 478,700 Myeri Youth Poultry 30-Jun-14 30-12- Project 4,219,500 2014 4,219,500 1,680,000 2,539,500 253,950 Kyakatabazi Youth Rice 30-Jun-14 Growing Project 2,000,000 2,000,000 - 2,000,000 200,000 Mabwe Youth Agro 30-Jun-14 Forestry Project 3,130,500 3,130,500 - 3,130,500 313,050 Kakooga Youth Coffee 30-Jun-14 Nursery Growing Project 2,000,000 2,000,000 3,000,000 (1,000,000) (100,000) Kenjwenge Youth Nursery 30-Jun-14 Bed Project 3,000,000 3,000,000 513,000 2,487,000 248,700 Kiko Youth ICT Project 30-Jun-14 30-06- 6,345,000 2014 6,345,000 1,000,000 5,345,000 534,500 Kaswa B Youth Computer 30-Jun-14 01-11- Use & Application Project 6,920,000 2014 6,920,000 850,000 6,070,000 607,000 Kidukuru Youth Computer 30-Jun-14 Application Project 4,900,000 4,900,000 - 4,900,000 490,000 Rwengyeyo Youth Agro 30-Jun-14 25-01- Processing Project 5,500,000 2015 5,500,000 5,488,500 11,500 1,150 Humura Youth Brick 30-Jun-14 01-09- Making Project 2,540,000 2014 2,540,000 1,900,800 639,200 63,920 Kamabale A Youth Brick 30-Jun-14 01-10- Making Project 3,000,000 2014 3,000,000 1,418,000 1,582,000 158,200 Kyabwire Youth Brick 30-Jun-14 01-10- Making Project 3,000,000 2014 3,000,000 470,000 2,530,000 253,000 Kanyambeho Brick 30-Jun-14 30-06- Laying Project 3,000,000 2014 3,000,000 300,000 2,700,000 270,000 Binanata B Youth Brick 30-Jun-14 Making Project 3,092,000 3,092,000 - 3,092,000 309,200 Kasali Youth Brick Laying 30-Jun-14 Project 2,000,000 2,000,000 310,000 1,690,000 169,000 Mukonomura Youth Brick- 30-Jun-14 Pavers Project 3,380,000 3,380,000 800,000 2,580,000 258,000 Kakinga Youth Carpentry 30-Jun-14 Project 3,500,000 3,500,000 3,180,000 320,000 32,000

Kiraro Youth Carpentry 30-Jun-14 11-11- Project 3,250,000 2014 3,250,000 1,200,000 2,050,000 205,000 Katunguta Youth Small 30-Jun-14 30-10- Scale Cottage Project 3,958,000 2014 3,958,000 130,000 3,828,000 382,800 Nsongya B Youth Value 30-Jun-14 01-12- Addition Project 4,000,000 2014 4,000,000 2,349,000 1,651,000 165,100 Nyabweya C Youth Metal 30-Jun-14 01-10- Fabrication Project 4,000,000 2014 4,000,000 1,000,000 3,000,000 300,000 Kangama Youth Liquid 30-Jun-14 01-11- Soap Making Project 3,872,500 2014 3,872,500 2,028,125 1,844,375 184,438 Nyansozi Youth Catering 30-Jun-14 25-10- Project 3,335,000 2014 3,335,000 - 3,335,000 333,500 Kabonero Hair Dressing 30-Jun-14 Project 2,740,000 2,740,000 1,810,000 930,000 93,000 Kakinga Youth Salon 30-Jun-14 Project 2,740,000 2,740,000 2,652,000 88,000 8,800 Muhoire Youth Salon 30-Jun-14 01-07- Project 3,000,000 2015 3,000,000 1,202,000 1,798,000 179,800 Kitumba C Youth Salon 30-Jun-14 Project 3,500,000 3,500,000 840,000 2,660,000 266,000 Kasura Youth Music & 7s 30-Jun-14 Project 5,500,000 5,500,000 - 5,500,000 550,000 Nsororo Youth Produce 30-Jun-14 Buying & Selling Project 2,955,000 2,955,000 2,350,000 605,000 60,500 Kasogi Youth Buying & 30-Jun-14 Selling Project 3,250,000 3,250,000 2,725,000 525,000 52,500 Ntabago Youth Produce 30-Jun-14 Buying & Selling Project 4,000,000 4,000,000 - 4,000,000 400,000 Mujunju Yputh Produce 30-Jun-14 Buying & Selling Project 4,103,000 4,103,000 1,400,000 2,703,000 270,300 Kabata Youth Produce 30-Jun-14 01-11- Buying Project 4,000,000 2014 4,000,000 3,597,800 402,200 40,220 Kimuhonde Produce 30-Jun-14 30-10- Buying & Selling Project 3,500,000 2014 3,500,000 150,000 3,350,000 335,000 Kagote D Youth Buying & 30-Jun-14

Selling Project 6,250,000 6,250,000 1,000,000 5,250,000 525,000 Kibimba B Youth Buying 30-Jun-14 & Selling Project 6,190,000 6,190,000 450,000 5,740,000 574,000 Kibungo Youth Beans 30-Jun-14 Buying & Selling Project 3,000,000 3,000,000 300,000 2,700,000 270,000 Karambi Youth Produce 30-Jun-14 Buying & Selling Project 3,000,000 3,000,000 1,200,000 1,800,000 180,000 Rwimi B Youth Beans 30-Jun-14 Buying & Selling Project 3,000,000 3,000,000 770,000 2,230,000 223,000 Moldina PV Solar System 30-Jun-14 Project 7,600,000 7,600,000 - 7,600,000 760,000 Kaisagara Youth Salon 30-Jun-14 30-12- 5,800,000 2014 5,800,000 2,028,000 3,772,000 377,200 Kibota Youth Carpentry 30-Jun-14 Project 8,570,000 8,570,000 2,000,000 6,570,000 657,000 Kighumu Youth Goat 30-Jun-14 30-08- Rearing Project 6,551,000 2014 6,551,000 1,080,000 5,471,000 547,100 Kyaitamba A Youth Goat 30-Jun-14 25-12- Project 5,147,000 2014 5,147,000 1,049,000 4,098,000 409,800 Busamba II A Youth 30-Jun-14 Piggery Project 3,000,000 3,000,000 200,000 2,800,000 280,000 Kyererezi Youth Piggery 30-Jun-14 30-12- Project 3,038,000 2014 3,038,000 1,410,000 1,628,000 162,800 Butulya Youth Piggery 30-Jun-14 31-10- Project 3,251,000 2014 3,251,000 1,200,000 2,051,000 205,100 Kimbugu Youth Piggery 30-Jun-14 01-11- Project 4,144,000 2015 4,144,000 420,000 3,724,000 372,400 Hakibaale Youth Piggery 30-Jun-14 01-10- Project 3,500,000 2014 3,500,000 3,340,000 160,000 16,000 Burongo Youth Poultry 30-Jun-14 Project 4,000,000 4,000,000 2,100,000 1,900,000 190,000 Kitumba II Brick Makers 30-Jun-14 Project 2,410,000 2,410,000 2,400,000 10,000 1,000 Kitule Youth Brick Making 30-Jun-14 Project 2,360,000 2,360,000 600,000 1,760,000 176,000

Kasenda Youth Value 30-Jun-14 01-12- Addition 4,520,956 2014 4,520,956 4,520,250 706 71 Isekahungu Youth 30-Jun-14 Catering Project 4,000,000 4,000,000 1,770,000 2,230,000 223,000 Ibaale Youth Catering 30-Jun-14 01-10- Project 4,945,000 2014 4,945,000 - 4,945,000 494,500 Kanyalango Youth 30-Jun-14 Produce Buying & Selling 4,194,000 4,194,000 280,000 3,914,000 391,400 Nyabubale Youth Art & 30-Jun-14 30-06- Crafts 3,500,000 2014 3,500,000 1,200,000 2,300,000 230,000 Rubalika A Youth 30-Jun-14 Computer Use 5,000,000 5,000,000 - 5,000,000 500,000 Katentebere Youth Shoe 30-Jun-14 Making Project 7,000,000 7,000,000 1,300,000 5,700,000 570,000 TOTAL 372,955,95 372,955,956 123,050,1 6 70

REPAYMENT SCHEDULE FOR FY 2014/2015 s/n PROJECT NAME DATE OF AMOUNT REPAYM 5% AMOUNT AMOUNT DUE AMOUNT DUE DISBURSM DISBURSE ENT RECOVERABLE SERVICE RECOVERED (Outstanding) (Outstanding) add ENT D DATE AMOUNT FEE WHERE 10% APPLICABLE 1 Bunyansaigi Youth 12-Sep-14 15-08- 4,750,000 Piggery Project 5,000,000 2015 5,000,000 250,000 475,000 2 Rutooma Youth Brick 12-Sep-14 3,624,900 Laying 4,500,900 4,500,900 876,000 362,490 3 Bukooko Youth Brick 12-Sep-14 3,340,000 Makers 3,500,000 3,500,000 160,000 334,000 4 Kicuucu Youth Salon 12-Sep-14 3,300,000 Project 3,500,000 3,500,000 200,000 330,000 5 Kibimba A Youth 12-Sep-14 4,000,000 Video Editing 4,000,000 4,000,000 - 400,000 1,486,000 20,500,90 20,500,900 0

Appendix II: Budget Performance (URF) Kabarole DLG Appendix II(1) status of implementation

Vote Function Item Planned Actual Amount Budgeted (UGX) Actual Amount Released Variance (UGX ) Management output Description Output/Quantity Output (UGX) explanation

QTRE 1 URF 123.9 km 82.3km 100,380,000 75,164,235 25,215,765 Equipment was down and routine manual started abit late

QTRE 2 URF 126.9km 136.8km 120,380,000 86,270,410 34,109,590 Routine manual covered up for kilometres they had not covered up in first quarter.

QTRE 3 URF 132.9km 188.3km 110,380,000 111,287,412 907,413 Routine manual they clear more and received equipment so cleared the backlog for the previous quarters for mechanised maintenance

QTRE 4 URF 118km 178.5km 80,380,000 129,193,771 48,813,771 Routine manual they clear more and received equipment so cleared the backlog for the previous quarters for mechanised maintenance

TOTAL 501.7km 585.9km 443,343,000 401,915,828

Appendix II (2) Routine Manual maintenance

SUB CATEGORY Planned Length implementation Q1 Q2 Q3 Q4 Expenditures km

Routine Manual 161,253,000 188.6km Road gangs maintenance-Budgeted 113.9km 113.9km 117.9km 117.9km

Routine Manual 122,858,000 188.6km Road Gangs maintenance-Actual 81.3km 131.8km 150.4km 148.5km

Actual Roads worked on FY Actual Length Implementation Scope 17/18 Expenditures Km

Road gangs Grass cutting, Drainage Kicuuna Mporampora Desilting and pothole Kyembogo 5.0 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Mitandi Kinyankende 0.8 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Kisongi Munobwa 6.7 filling

Road gangs Grass cutting, Drainage Desilting and pothole Mugusu Kinyankende 4.8 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Kichwamba Kiburara 24.8 filling

Butebe Mugusu 4.2 Road Gangs Grass cutting, Drainage Desilting and pothole

filling

Road Gangs Grass cutting, Drainage Desilting and pothole Kiburara Orubanza 9.2 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Kahangi Mbagani 6.7 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Ruteete Mituli Rwaihamba 9.5 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Kasuusu Mugusu 1.3 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Butebe Karambi 2.1 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Katoma Bwabya Kyembogo 11.2 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Geme Kajoto 2.2 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Nyabukara Harugongo 6.4 filling

Kasuusu Kigwengwe Road Gangs Grass cutting, Drainage Kimuhonge 6.4 Desilting and pothole

filling

Road Gangs Grass cutting, Drainage Desilting and pothole Kasusu Kabahango Buheesi 3.6 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Isunga Rwankenzi 16.1 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Kaboyo Kyezire Kazingo 5.0 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Kabegira Kirere 4.9 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Kyakaigo Kikonga Harugongo 6.0 filling

Road Gangs Grass cutting, Drainage Mpinga Bulyambuzi Desilting and pothole Nyantabooma 8.5 filling

Road Gangs Grass cutting, Drainage Kifuruka Kanyanswiga Desilting and pothole Kyanyaitemba 3.5 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Rwaihamba Kida Lyantonde 6.3 filling

Rwaihamba Isunga 5.5 Road Gangs Grass cutting, Drainage Desilting and pothole

filling

Road Gangs Grass cutting, Drainage Desilting and pothole Rutoma Ntezi 2.0 filling

Road Gangs Grass cutting, Drainage Rwengoma Mbuzi Ssaka Desilting and pothole Buhara Kyakagusa 8.8 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Rwaitera Nkuruba 4.5 filling

Road Gangs Grass cutting, Drainage Rwaihamba Kyakatama Desilting and pothole Rweraza 6.0 filling

Road Gangs Grass cutting, Drainage Desilting and pothole Kagogo Kaguma Kitarasa 3.7 filling

Appendix II(3) Routine mechanised maintenance

SUB CATEGORY Planned Length km implementation Q1 Q2 Q3 Q4 Expenditures

Routine mechanized 176,823,000 55.1kms Force Account 10km 13km 20km 12km maintenance(total)- Budgeted Routine mechanized 173,931,000 71.9kms Force Account 1km 5km 35.9km 30.2km maintenance(total)- Actual

Actual Roads worked on Actual Length Km Implementation Scope FY 17/18 Expenditures Katoma Bwabya Kyembogo 15,000,000 8km Force Account Routine mechanized Rutete Mituli Rwaihamba 15,000,000 9km Force Account Routine mechanized Kichwamba Kiburara 20,000,000 10km Force Account Routine mechanized Kahangi Mbagani 10,000,000 3km Force Account Routine mechanized Kabegira Kirere 15,000,000 4km Force Account Routine mechanized Kiburara Orubanza 15,000,000 5km Force Account Routine mechanized Butebe Mugusu 10,000,000 4km Force Account Routine mechanised Kasusu Kabahango Buheesi 10,485,000 2.8km Force Account Routine mechanised Geme Kajoto 10,000,000 2km Force Account Routine mechanised Butebe Karambi 5,000,000 2km Force Account Routine mechanised

Kasusu Mahoma Kimuhonde 10,000,000 9km Force Account Routine mechanised Kisongi Munobwa 15,000,000 6.9km Force Account Routine mechanised Nyabukara-harugongo 21,997,000 6.4km Force Account Routine mechanised TOTAL 173,931,000 71.9kms

Appendix III: Medical equipment 3. HEALTH CENTER IV- BUKUKU HEALTH CENTRE IV

A. THEATRE SN NAME OF EQUIPMENT QUANTITY USE/PURPOSE CONDITION REMARKS EXISTANCE C/s sets (caesarean sets) 5 For C-Section operations 5 functional Oxygen cylinders (large size) 3 For administration of Oxygen 2 Functional Hernia sets 4 For operation and management of Hernia 2 Available ones 2 not available functional D&C sets 3 Used for dilatation and curettage 1 Functional 2 not available MVA 3 For manual volume aspiration 0 Not available Ambu bag 1. Neonatal 2 Used to provide positive pressure ventilation 2 functional 2. Adult 2 Used to provide positive pressure ventilation 2 Functional Penguin sucker 2 Helps in clearing the babies airway 2 1 not functional Nasal oxygen prongs 10 Used to deliver supplementary oxygen 1 Functional Others given to maintaining store Laparotomy set 2 Surgical incision into the abdomen for evacuation 2 Functional or preparation for surgery Pulse oximeter 2 Non-invasive method for monitoring oxygen levels 2 Functional Suction machine 1. Manual 1 Extraction of mucus and other fluids 1 Functional 2. Electric 1 Extraction of mucus and other fluids 1 Functional Boyle’s machine bp calf 5 For administering anaesthesia 1 Functional 4 not available Anaesthetic trolley 1 For administering anaesthesia 1 Functional Oxygen concentrator 10 For administering oxygen 2 Only one functional Facility lacking 9 oxygen concentrators Portable operating light 2 Provide light during operations 1 Functional Laryngoscope 1 Used for examining the larynx 1 functional Blood pressure machines[bp] 2 Measuring pressure 2 1 not functional Autoclave 1. Electric 1 Used for sterilization 1 Functional

2. Non electric 1 Used for sterilization 1 Functional Steam steriliser 1 Sterilising medical equipment to get rid of bacteria 1 Functional and other pathogens

B. OPHTHALMIC DEPARTMENT Slit lamp 1 Used for examining the interior of the eye 0 Not available Tonometer 2 Used to determine the intraocular pressure 0 Not available Ophthalmoscope 2 Majorly for the inspection of the retina 2 Functional Refraction set 2 Used in reflection and refraction demonstrations 0 Lid rotation set 2 For examining and surgery of the eye 0 Loop (with lights and battery) 3 Used in eye surgery

C. MATERNITY DEPARTMENT Delivery sets 5 For the delivery of new born 5 Functional Blood pressure machines[bp] 5 Measuring blood pressure 5 Only one functional 4 not functional Doppler (hand held) 1 Used in determining the blood flow 2 Functional Fetoscopes 10 Allow access to the foetus 10 Functional Episiotomy set 2 To aid child delivery 0 Not available MVA sets (manual vacuum aspiration sets) 2 For manual volume aspiration 2 Functional Ultra sound scan machine (basic) for obstetrics 1 Used for scanning 1 Not functional Penguine sucker 5 Used for aspiration or cleaning of mucus 1 Functional 4 not available Ambubag

1. Adult 2 Used to provide positive pressure ventilation 0 Not functional 2. Neonatal 3 Used to provide positive pressure ventilation 3 Good Autoclave

1. Electric 1 Used for sterilization 1 Functional 2. Non electric 1 Used for sterilization 1 Functional IUD set 2 For incision of birth control devises 1 Functional Implant removal set 2 For removing in-plants 2 functional

D. LABORATORY DEPARTMENT Refrigerator for reagents 1 Keep reagents below room temperature 1 Functional Blood bank refrigerator 1 Keeping blood at recommended temperature 1 Functional Microscopes 2 For microscopic examination of samples 1 Functional Electric centrifuges (bench top) 5 Separation of fluids from densities 2 functional Autoclave (in wash up) 1 For sterilization 1 Functional Bunsen burner 1 For drying slides 0 Colorimeter 1 Measuring the intensity of colour 0 Haematology analyser (CBC) 1 Complete blood count machine 0 Chemistry analyser 1 For determination of the concentration of analyses 0