Office of the Auditor General

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

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

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS LIST OF ACRONYMS ...... iii Opinion ...... 1 Basis for Opinion ...... 1 Key Audit Matters ...... 1 1.0 Performance of Youth Livelihood Programme ...... 2 1.1 Funding of the Programme ...... 2 1.2 Non-compliance with the Repayment Schedule ...... 3 1.3 Transfer of recovered funds to the recovery account in BOU...... 3 1.4 Inspection of Performance of Youth projects ...... 3 a) Mutojo Youth Pig Rearing ...... 3 b) Karubizi Youth Goat Rearing ...... 3 2.0 Implementation of the Uganda Road Funds ...... 4 2.1 Status of implementation ...... 5 a. Routine manual and mechanised maintenance ...... 5 Other Information ...... 5 Management Responsibilities for the Financial Statements ...... 6 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 6 Other Reporting Responsibilities ...... 8 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...... 8 3.0 Capitation Grant not in agreement with Enrolment ...... 8 4.0 Lack of Basic Medical Equipment ...... 8 5.0 Poor condition of Medical Equipment ...... 9 6.0 Lack of Licence to Operate Xray Machine in Kambuga Hospital ...... 9 7.0 Non-demarcation of Natural Resources ...... 10 APPENDICES ...... 11 Appendix 1: Non - compliance with the repayment Schedule ...... 11 Appendix 2: Implementation of Uganda Road Fund ...... 15 Appendix 3a: Lack of medical equipment ...... 17 Appendix 3b: Medical Equipment in poor condition ...... 24 Appendix 4: Non-demarcation of Natural Resources ...... 26

LIST OF ACRONYMS BOQ Bills of Quantities C/U Church of Uganda CAO Chief Administrative Officer DEO District Education Officer DLG District Local Government EMHS Essential Medicines and Health Supplies FY Financial Year GOU Government of Uganda HC Health Centre IFMS Integrated Financial Management System ISSAI International Standards of Supreme Audit Institution KCCA Kampala Capital City Authority KMs Kilometers LGFAM Local Government Financial and Accounting Manual 2007 LGFAR Local Government Financial and Accounting Regulations 2007 LGMSD Local Government Management and Service Delivery MMHS Management of Medicines and Health Supplies MoFPED Ministry of Finance Planning and Economic Development MoH Ministry of Health NFA National Forestry Association NMS National Medical Stores P/S Primary School PFMA Public Finance Management Act 2015 PPDA Public Procurement and Disposal of Assets UGX Uganda Shillings URF Uganda Road Fund UWEP Uganda Women Enterprise Project YLP Youth Livelihood Programme

iii

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

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the financial statements of Kanungu 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 Kanungu District 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.326,605,400 disbursed to the District in the Financial Year 2014/2015 whose recovery period of three years had expired by 30thJune, 2018. There was no funding for 2013/2014.

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 of Uganda.  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 the District budgeted for a total amount of UGX.327,605,400 for the financial year 2014/2015 which were received and disbursed to the youth interest groups.

1.2 Non-compliance with the Repayment Schedule It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.340,177,545. (Interest inclusive) by close of the financial year 2017/2018, only UGX.76,162,500 was collected leaving a balance of UGX.264,015,045(77.6%) outstandingas shown in appendix 1. Delayed repayment was attributed to various causes like; Swine fever, disagreements among the group members, inadequate monitoring and technical support. 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 he had written reminder letters and Since the time of audit UGX.17,500,000 had been recovered and transferred to Bank of Uganda.

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

1.3 Transfer of recovered funds to the recovery account in BOU. A review of the bank statements of YLP collection account revealed that the collected amount from projects for 2014/15 was all transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18.

1.4 Inspection of Performance of Youth projects Physical inspection was carried out on two selected projects namely Mutojo Youth Pig rearing and Karubizi Youth goat rearing in2014/2015) to ascertain whether they were in existence and executed in accordance with the operational guidelines.

The following observations were made;

a) Mutojo Youth Pig Rearing The project was financed with a loan of UGX.8,120,000 for rearing of pigs but by the time of audit, no pigs were found and the project looked abandoned. Besides, there were also no records for audit verification.

b) Karubizi Youth Goat Rearing The project was financed with a loan of UGX.10,615,000. However, at the time of inspection one group member had altered the project to bull fattening. The group exists but the members were not found to be interviewed.

The Accounting Officer explained that the piggery project was abandoned because of swine fever that hit the district. In order to avoid loss,the pigs were sold and the project would be restocked when swine fever is cleared.

I advised the Accounting Officer to follow up the matter to ensure recovery.

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 Governments 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 the years that planned and budgeted for activities of a number of Local Governments are not implemented thereby affecting service delivery.

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

Consequently, I developed specific audit procedures which included ascertaining whether;  The budgeted URF releases for Local Governments for the year under review were actually received ;  The planned URF outputs were achieved;

Based on the procedures performed, I observed that a total of UGX.252,029,001 was budgeted to cater for routine manual maintenance androutine mechanised maintenance activities on several district roads using road gangs and the

ForceAccount mechanism. However, the district received UGX.259,449,001 resulting into an excess of UGX.7,420,000.

The Accounting Officer explained that he had an emergency on Kiruruma bridge and Uganda Road Fund allocated UGX.7,420,000 to cater for the emergency.

2.1 Status of implementation A review of planned outputs against actual performance revealed that planned outputs were not fully achieved as shown in appendix 2.

a. Routine manual and mechanised maintenance A total of 210.6kms at an estimated cost of UGX.252,029,001was planned to be undertaken at an average cost of UGX.1,196,719 per Km. However, audit revealed thatonly 187.5kms (89%) were actually undertaken at an average cost of UGX.1,383,728 per Km giving rise to a totalcost of UGX.259,449,001 (103%). Accordingly, 23.1Km (11%) were not done exposing this section of the road to future deterioration.

I advised the Accounting Officer to stick to the approved budgets.

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 Kanungu 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 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 Company’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 Company’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 Company 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;

3.0 Capitation Grant not in agreement with Enrolment Section 1.3 of the UPE Capitation Guidelines May, 2007 requires Government to pay annual tuition fees for all pupils only in Government aided schools amounting to a fixed and variable grant compiled accordingly.

A review of the financial records of Kibimbiri Primary School-Kihihirevealed that the school received UGX.7,899,987.83. However, given the school enrolment of 918, the amount expected to have been received was UGX.10,050,000. Accordingly, the difference of UGX.2,150,013 was not received. This could be attributed to releases made regardless of actual enrolments.Under-funding of UPE schools adversely affects service delivery leading to poor academic performance of the schools.

The Accounting Officer explained that the capitation grant was calculated based on the previous enrolment. However, the enrolment has since then increased.

I advised the Accounting Officer to liaise with the Ministry of Finance, Planning and Economic Development and Ministry of Education and Sports to address the matter.

4.0 Lack of Basic Medical Equipment Section 5.17.1 of the Health Sector Service standards & Service delivery standards, 2016 requires that appropriate medical equipment is available for services delivery.

However, it was observed that the status of medical equipment at Kambuga Hospital and Kihihi HC IV lacked a number of basic medical equipment as shown in appendix 3a.Lack of basic medical equipment hampers effective service delivery.

The Accounting Officer acknowledged the shortcoming and explained that the health facilities in question received 4 delivery beds from the Ministry of Health and staff uniforms from National Medical Stores. He also promised toinclude the required equipment in the subsequent budget.

I advised the Accounting Officer to liaise with theMinistry of Health to ensure that what he promised is actually taken up and fulfilled.

5.0 Poor condition of Medical Equipment Section 5.17.6 of the Health Sector Service Standards & Service Delivery Standards, 2016 requires that medical equipment is available and properly maintained to meet the needs of the patient population and that there is a planned maintenance schedule for all equipment.

However, a review of the status of basic medical equipment in Kambuga Hospital and Kihihi HC IV revealed quite a number of medical equipment in poor working conditions as shown inAppendix 3b. poor condition of medical equipment may lead to poor medical services.

The Accounting Officer explained that the mandate of maintaining the hospital equipment was given to Kabale regional workshop in Kabale Hospital. He also said that efforts had been made to have some repairs done.

I advised the Accounting Officer to liaise with the Mininstry of Health to ensure that the medical equipment is repaired.

6.0 Lack of Licence to Operate Xray Machine in Kambuga Hospital The Atomic Energy Act No. 24 of Act 2008 and Section 32 of the Atomic energy regulation of 2012 form 1A and 2Brequiresoperators of Radio Active and Atomic energy emitting equipment to obtain operating licences from the Atomic Energy Council. However, it was observed that Kambuga Hospital lacked a licence to operate X ray machines. Lack of an operating license implies that the use of radioactive equipment is not authorised and therefore risky.

The Accounting Officer stated that the Atomic Energy Council Officials visited the facility on the 19/9/2018 and made some recommendations on what was required for licensing.

I advised the Accounting Officer to pursue the matter with the atomic energy council and ensure that the licence is obtained and secured.

7.0 Non-demarcation of Natural Resources Section 45 (1) of the Uganda Land Act,1998 as emended states that a Government or Local Government shall hold in trust for the people and protect natural lakes, rivers, ground water, natural ponds, natural streams ,wetlands,forest reserves, national parks and any other land reserved for ecological and touristic purposes for the common good of the citizens of Uganda.

However, a review of the environmental status reports and audit inspections revealed that fifteen natural resources including wetlands and forest reserves were not demarcated as shown in appendix 4.

Non-demarcation of the mentioned natural resources exposes them to risks of encroachment and degradation.

The Accounting Officer explained that this activity requires substantial amount of money, which the district cannot raise locally.However, money has been budgeted to open the boundaries of Ibarya forest reserve in the second quarter FY 2018/2019. Besides, a topographic map has been acquired to ease the exercise of boundary opening and the district will provide funds for opening up two natural resources in the next financial year.

I advised the Accounting Officer to expedite the demarcation as per his promise.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

17th December, 2018

APPENDICES Appendix 1: Non - compliance with the repayment Schedule Sub-county Project Name Sector Amount Repayment Amount Amount 5% Total Disbursed Date Recovered Outstanding Service Outstandin Fee g Kinaaba Bakundeine Youth Animal 5,900,000 30th August 1,945,000 3,955,000 197,750 4,152,750 Piggery Project rearing 2015 Mpungu Batwa And Bakiga Animal 6,700,000 30th August 50,000 6,650,000 332,500 6,982,500 Piggery Project rearing 2015 Kanungu TC BukooraAbamwe Animal 4,000,000 7th 0 4,000,000 200,000 4,200,000 Youth Piggery rearing September Project 2016 Kambuga TC Bunyinya Youth Animal 4,300,000 30th June 140,000 4,160,000 208,000 4,368,000 Piggery Project rearing 2017 Kihihi BurimanoIntergrate Animal 6,700,000 30th July 150,000 6,550,000 327,500 6,877,500 d Youth Goat rearing 2015 Rearing Kanungu TC BushanjaAbamwe Animal 6,500,000 1st July 2016 680,000 5,820,000 291,000 6,111,000 Youth rearing Development Piggery Kihihi Bushere Youth Animal 6,600,000 30th 300,000 6,300,000 315,000 6,615,000 United Goat rearing December Rearing Project 2015 Kirima Bushura Youth Animal 6,250,000 30th July 1,485,000 4,765,000 238,250 5,003,250 Piggery Project rearing 2017 Butogota TC Butogota Hair Services 7,280,000 30th June 1,400,000 5,880,000 294,000 6,174,000 Dressers Project 2016 Butogota TC Butogota Power Animal 5,600,000 30th June 500,000 5,100,000 255,000 5,355,000 Centre Youth rearing 2016 Piggery Kayonza Bwindi Youth Animal 6,425,000 15th Feb 2,900,000 3,525,000 176,250 3,701,250 Poultry Keeping rearing 2016 Project Kihihi Ibambiro Youth Animal 7,625,000 26th July 0 7,625,000 381,250 8,006,250

Poultry Keeping rearing 2016 Project Kinaaba Isererero Youth Animal 6,180,000 30th August 2,570,000 3,610,000 180,500 3,790,500 Goat Rearing rearing 2015 Project Kanungu TC Kanungu Youth Services 9,718,000 1st July 2016 481,000 9,237,000 461,850 9,698,850 Tailors Project Kihihi T/C Karama Youth Animal 6,000,000 30th June 6,000,000 0 0 0 Piggery Project rearing 2015 Nyamirama Karoni Youth Water Agricultur 3,342,000 7th 600,000 2,742,000 137,100 2,879,100 Melon Growing e November Project 2017 Kanyantorogo Kashanda Youth Animal 6,220,000 30th June 800,000 5,420,000 271,000 5,691,000 Development rearing 2016 Piggery Rutenga Katagiramaizi Animal 5,655,000 1st august 1,344,000 4,311,000 215,550 4,526,550 Youth Poultry rearing 2017 Project Kambuga TC Kayanga Youth Animal 6,000,000 30th June 0 6,000,000 300,000 6,300,000 Piggery rearing 2017 Kambuga KigandoTukore Animal 6,020,000 28th January 720,000 5,300,000 265,000 5,565,000 Youth Goat Project rearing 2016 Kihihi T/C Kihihi Youth Tailors Services 12,071,500 30th June 655,000 11,416,500 570,825 11,987,325 Vocational Project 2015 Kirima Kihumuro Youth Animal 6,100,000 30th July 3,390,000 2,710,000 135,500 2,845,500 Piggery Project rearing 2017 Katete Kilembe Youth Animal 8,604,000 30th August 2,848,000 5,756,000 287,800 6,043,800 Development rearing 2015 Poultry Kambuga Kirundwe Youth Animal 5,700,000 30th June 1,788,500 3,911,500 195,575 4,107,075 Development rearing 2016 Piggery Nyamirama Kiruruma Youth Trade 7,850,000 30th June 3,700,000 4,150,000 207,500 4,357,500 Produce Buying & 2015 Selling Katete Kishuro Youth Animal 8,149,000 30th June 100,000 8,049,000 402,450 8,451,450

Poultry Project rearing 2016 Kirima Kitariro Youth Animal 6,200,000 30th July 1,127,000 5,073,000 253,650 5,326,650 Hand Craft Project rearing 2016 Rugyeyo Kitojo Youth Animal 5,190,000 14th June 1,170,000 4,020,000 201,000 4,221,000 Piggery Project rearing 2016 Kinaaba Kiziba Youth Goat Animal 5,950,000 30th July 3,525,000 2,425,000 121,250 2,546,250 Rearing Project rearing 2017 Rutenga Kyankyere Youth Animal 5,815,000 30th June 0 5,815,000 290,750 6,105,750 Poultry Project rearing 2016 Kambuga TC Muhokya Peer Animal 4,100,000 30th June 150,000 3,950,000 197,500 4,147,500 Educators Youth rearing 2017 Goat Rearing Project Mpungu Muramba Youth Animal 6,700,000 30th June 1,359,000 5,341,000 267,050 5,608,050 Piggery Project rearing 2015 Kanungu TC Mushasha Youth Animal 6,350,000 1st July 2016 100,000 6,250,000 312,500 6,562,500 Group Piggery rearing Project Nyanga Ncunda Youth Animal 4,250,000 3rd June 2,500,000 1,750,000 87,500 1,837,500 Piggery Project rearing 2016 Mpungu Ngara Youth Irish Agricultur 5,500,000 30th June 270,000 5,230,000 261,500 5,491,500 Potatoes Growing e 2016 Project Nyanga Nkunda Youth Animal 5,640,000 15th August 2,302,000 3,338,000 166,900 3,504,900 Piggery Project rearing 2015 Nyamirama Ntungamo Youth Animal 6,889,300 15th July 630,000 6,259,300 312,965 6,572,265 Goat Rearing rearing 2017 Project Butogota TC Nyakagyezi Youth Animal 7,600,000 26th June 300,000 7,300,000 365,000 7,665,000 Poultry Keeping rearing 2017 Project Nyakinoni Nyakashure Youth Animal 5,625,000 30th July 250,000 5,375,000 268,750 5,643,750 Piggery Project rearing 2016 Nyakinoni Nyakinoni Youth Animal 5,700,000 30th July 2,295,000 3,405,000 170,250 3,575,250 Goat Rearing rearing 2015 Project

Kayonza Nyakishojwa Youth Animal 4,820,000 30th August 150,000 4,670,000 233,500 4,903,500 Development rearing 2016 Piggery Kihihi T/C Nyakiyaga Youth Animal 4,650,000 30th June 1,500,000 3,150,000 157,500 3,307,500 Goat Rearing rearing 2015 Project Rutenga Nyamabale Youth Agricultur 3,620,000 30th June 0 3,620,000 181,000 3,801,000 Irish Potatoe e 2016 Growing Kanyantorogo Nyamigoye Youth Animal 4,990,000 30th June 2,520,000 2,470,000 123,500 2,593,500 Development rearing 2016 Piggery Rugyeyo Nyamutundami Animal 6,185,000 30th July 5,668,000 517,000 25,850 542,850 Youth Poultry rearing 2016 Project Nyanga Nyanga Youth Animal 5,725,000 10th July 5,725,000 0 0 0 Piggery Project rearing 2015 Katete Nyaruhanga Youth Animal 6,266,000 30th June 3,510,000 2,756,000 137,800 2,893,800 Piggery Project rearing 2015 Kirima Nyarwemarira Animal 4,700,000 30th July 350,000 4,350,000 217,500 4,567,500 Youth Piggery rearing 2017 Project Kanyantorogo Rugarama Youth Animal 6,950,000 30th June 970,000 5,980,000 299,000 6,279,000 Development rearing 2017 Piggery Kanungu TC Rumba Youth Dairy Animal 9,020,600 8th August 2,700,000 6,320,600 316,030 6,636,630 Farming Project rearing 2017 Kambuga Rushebeya A Animal 6,280,000 1st July 2017 200,000 6,080,000 304,000 6,384,000 MinyetoTwetungur rearing e Goat Rearing Kayonza Rwabutera Youth Animal 5,750,000 30th August 2,255,000 3,495,000 174,750 3,669,750 Goat Keeping rearing 2016 Project Nyakinoni Rwamahamba Animal 5,650,000 30th July 90,000 5,560,000 278,000 5,838,000 Youth Piggery rearing 2016 Project

327,605,40 76,162,500 251,442,900 12,572,14 264,015,04 0 5 5 Appendix 2: Implementation of Uganda Road Fund Item Description Planned Actual Variance Amount Amount Amount Variance Output/Quantity/K Output/Quantity Budgeted Released spent (UGX) Ms (UGX)) (UGX)

Routine maintenance of 9.8 6.5 3.3 Kirimbe – Kerere 8,800,000 1,200,000 1,200,000 7,600,000

Routine mechanised and 7.2 7.2 0 manual maintenance of 21,150,000 21,150,000 21,150,000 - Kambuga – Rugyeyo 0 - -

Routine mechanised and 14.6 14.6 0 manual maintenance of 13,520,000 13,520,000 13,520,000 - Bugongi – Nyamirama 0 - -

Routine mechanised and 11.3 11.3 0 manual maintenance of 10,170,000 10,170,000 10,170,000 - Ntungamo – Karangara – Ahamayanja Kyeijanga – Nyamigoye 16.5 16.5 0 10,040,000 10,040,000 10,040,000 - Kambuga – Nyabushoro 4.5 4.5 0 9,725,000 9,725,000 9,725,000 -

Nyakabungo – Kabaranga 8.8 8.8 0 14,221,001 14,221,001 14,221,001 - Katete – Kyeijanga 13.5 13.5 0 7,790,000 7,790,000 7,790,000 - Rutenga-Kinaba-Kiziba- 24.5 12 12.5 Mpungu 23,680,000 23,680,000 23,680,000 - Nyakatunguru- 15.6 15.6 0 Bihomborwa-Nyanga- 8,720,000 8,720,000 8,720,000 - Nkunda Bugarama-Rutoro- 6.7 6.7 0 Burebane 9,725,000 9,725,000 9,725,000 - Kihihi-Nyanga-Ishasha 10 10 0 18,480,000 13,500,000 13,500,000 4,980,000 Kijubwe–Kiringa Road 7.3 7.3 0 (Hajji Bali Rd) 7,900,000 27,900,000 27,900,000 (20,000,000)

Kishenyi–Kihembe– 10 10 0 Ishasha 11,185,000 11,185,000 11,185,000 - Kihihi–Matanda–Kameme 21 16.5 4.5 19,393,000 19,393,000 19,393,000 - Mukono-Samaria- 8.8 6 2.8 Katembe 29,000,000 29,000,000 29,000,000 - Kazuru-Ahamuhingo- 16 16 0 Masya-Kanungu 23,000,000 23,000,000 23,000,000 - Bukono-Kashaki 4.5 4.5 0 5,530,000 5,530,000 5,530,000 - 210.6 187.5 23.1 252,029,001 259,449,001 259,449,001 (7,420,000)

Appendix 3a: Lack of medical equipment KAMBUGA HOSPITAL

THEATRE

SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE

Anaesthetic Unit, EMO with Vaporizer 3 For anaesthetizing 0

Electro surgical unit 2 Cutting 0

Operating table hydraulic 2 For operation 0

Operating light ceiling 2 Viewing 0

Operating light, mobile 2 Viewing 1

Oxygen concentrator 1 Regulating oxygen 1

Resuscitation manual infant 2 For breathing 0

X-Ray film viewer 2 Seeing film 0

Diagnostic equipment set for MD 2 Diagnose diseases 0

Instrument set-anaesthetic intubation 2 For giving anaesthesia 1

Instrument set-anaesthetic local drug 2 For giving drugs 0

Instrument set-anaesthetic paediatrics 2 For giving anaesthesia 0

Instrument set-General surgery, large 2 For operations 1

Instrument set-hysterectomy 1 For removal uterus 0

Instrument set-laparotomy 1 General operations 1

Instrument set-lumber puncture adult 1 Obtaining specimen 0

Instrument set-lumber puncture 1 Obtaining specimen 0 paediatric

Instrument set-gynaecology 1 For gyn procedures 0

Instrument set-orthopaedics 1 For bone operations 0

Instrument set-pleural biopsy 1 Getting samples 0

Instrument set-skin biopsy 1 Obtaining samples 0

Instrument set-skin graft 1 For cutting parts 0

Instrument set-tracheotomy 1 For trachea operation 0

Instrument set-urology 1 Repair of urinary system 0

Instrument set-vasectomy 1 For cutting vase deferens 0

Diathyome 1 For cutting and coagulating 0

Anaethetic chair 1 For sitting by operators 0

Patients’s monitor 1 Monitoring patients while under 0 operation

Patient’s trolleys 4 For pushing patients in and 0 outside theatre

Mao trolleys 4 For surgical instruments 0

Autoclave 1 For sterilisation 0

Air Conditioner 2 Fresh air 0

Sphygmomanometer 5 For monitoring BP 1

Theatre stools 10 For sitting on 2

Recovery beds 4 Patients to recover 0

Drip stands 10 Hold and elevate drips 2

X-RAY DEPARTMENT

X-Ray film viewer 2 Critical viewing of the films 1

X-Ray protective wear 5 For protection from rays 1

X-ray marker 2 Marking left and right 0

Ultra sound scanner 1 Seeing what is not visible with the 0 eyes

CT scan 1 Assessing the brain and other 0 parts

Doppler machine 1 Monitoring heart beat 0

x-ray fixer 20 Taking images 1

Led hand gloves 4 pairs Protection 1

Gonadal shields 6 Protection the gonad 0

MARTENITY

SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE

B.P Machine–maternity ward 2 Taking BP 1

Diagnostic equipment set for the ward 1 Diagnose conditions 0

Diagnostic equipment set for MCH 2 Diagnose MCH cases 0

Instrument set delivery 6 Safe delivery 1

Oxygen concentrator 1 Regulates flow of oxygen 0

Phototherapy unit 1 Manage jaundice 0

Suction apparatus-electric 2 Removes mucus 0

Suction apparatus, foot 2 Removes mucus 0

Vacuum extractor 2 Remove the baby 1

Examination light 2 Viewing 0

Drip stands 10 Hold drips 2

Infant resuscitation table 2 Where resuscitation done. 0

Pulsoximeter 10 Determine the pulse 0

MVA set 10 Helps in incomplete abortion 0

Wheel chair 2 Support patients movement 0

Thermometers 5 For temperature 0

Bed elevators 2 Management of shock 0

Speculum/cuscos 10 Examination/visualisation 0

trolleys 2 Moving medicines 0

LABORATORY

SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE

Balance laboratory single pan 1 For weighing 0

Balance laboratory precision 300g/0.01 1 Outstanding weighing 0 performance

Centrifuge haematocrit electric with 1 Blood separation to get serum 0 reader

Centrifuge manual 2 Separate serum and whole 0 blood

Colorimeter with concentration reading 1 Blood estimation 0

ESR Apparatus westergren 2 Monitoring cell segmentation 0

Haemoglobin meter 2 For HB 1

Urinometer 1 Urine gravity 0

Water distillation apparatus 4 ltr per 1 For purification 0 hour

Refrigerator 2 Keeping reagents 1

Bio-safety cabin 1 For storage 0

UPS 2 Regulating electricity 1

Wall clock 6 For timing 2

Hep B viral machine 1 Counting the load 0

Weighing balance electric 2 For weighing 0

Haematology analyser 1 For CBC 0

Clinical chemistry analyser 1 To carry out chemistry tests 0

Hormone analyser 1 To do hormone analysis 0

Autoclave 1 For sterilisation 0

Water bath 1 For coagulation studies 0

First aid kit 1 For accidents and incidents in 0 the lab

Fire extinguisher 1 For fire out breaks 0

Computer 1 For HMIS, data management 0 and operational research

KIHIHI HC IV

SN NAME OF EQUIPMENT QUANTITY USE/PURPOSE 2 EXISTANCE

Oxygen cylinders (large size) 3 For administration of Oxygen 1

Hernia sets 4 For operation and 2 management of Hernia

MVA 3 For manual volume aspiration 0

Ambu bag

1. Neonatal 2 Used to provide positive 1 pressure ventilation

2. Adult 2 Used to provide positive 0 pressure ventilation

Penguin sucker 2 Helps in clearing the babies 1 airway

Nasal oxygen prongs 10 Used to deliver 2 supplementary oxygen

Pulse oximeter 2 Non-invasive method for 0 monitoring oxygen levels

Suction machine

1. Manual 1 Extraction of mucus and 0 other fluids

Boyle’s machine bp calf 5 For administering 0 anaesthesia

Anaesthetic trolley 1 For administering 3 anaesthesia

Oxygen concentrator 10 For administering oxygen 1

Portable operating light 2 Provide light during 1 operations

Blood pressure machines[bp] 2 Measuring pressure 1

Autoclave

2. Non electric 1 Used for sterilization 0

Appendix 3b: Medical Equipment in poor condition KAMBUGA HOSPITAL

THEATRE

SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE CONDITION AUDIT REMARKS

Operating light, mobile 2 Viewing 1 Old Requires replacement

Oxygen concentrator 1 Regulating oxygen 1 Old Requires replacement

Instrument set-General 1 Help in giving general 1 Old Requires replacement Anaesthesia anaesthesia

Instrument set-General 2 For operations 1 Old Sterilised first before surgery, large use

Instrument set-hernia, 1 Helps in the removal 3 old Requires replacement hydrocoelectomy of hernia

Instrument set-caesarean 2 For caesarean section 2 old Requires replacement

8 Sphygmomanometer 5 For monitoring BP 1 outdated Improvising with that which uses cells and can easily give wrong results

9 Theatre stools 10 For sitting on 2 old Requires replacement

X-RAY DEPARTMENT

SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE CONDITION AUDIT REMARKS

X-ray developer tank 1 Keeping developer 1 old Requires chemical replacement

MARTENITY

SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE CONDITION AUDIT REMARKS

Delivery bed 2 For delivery 4 Two are new, Two require replacement two old

LABORATORY

SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE CONDITION AUDIT REMARKS

Haemoglobin meter 2 For HB 1 Not in use Lacks cartridges for almost three years

Incubator culture 1 Determine sensitivity 1 Not in use Old model/outdated

Sterilization hot oven 1 Disinfection 1 old Needs replacement

Urinometer 1 Urine gravity 0

Refrigerator 2 Keeping reagents 2 1 functioning Big one not functioning.

1 not functioning

Blood bank refrigerator 1 Keeping blood 1 Not Keeps breaking down functioning despite several repairs.

Appendix 4: Non-demarcation of Natural Resources

KANUNGU DLG-STATUS REPORT ON NATURAL RESOURCES

S/N Type of Locati Size of Is the Is the Type of Are the Are the Audit natural on of the N/resource area activities activities activities remarks resource the natural included in the properly carried out legal or monitored (land natur resource register for demarcat on the illegal regularly ,forest, al wetlands (for ed resource wetland) resou wetlands only) rce OR land register for lands etc

01 Ibarya local Katete 40ha yes No Charcoal illegal yes None forest and burning, demarcated wetland kirima grazing of forest wet reserve sub animals, land reserves counti cultivation pose a risk of es encroachment .

The illegal and unregulated activities of Charcoal burning, grazing of animals and cultivation pose a danger of environmental degradation and also loss 26 of revenue to

the District.

02 Enengo Rugye Not No No Subsistence legal No There is no Gorge yo, applicable cultivation control of Kambu enengo by the ga and district Nyami officials and rama the activities sub there in which counti include es cultivation and waragi distilling are not monitored and supervised.

03 Karengye Rugye Not known Some parts N0 Tea farming , illegal No The wetland is wetland yo sub under lease. brick making not county and demarcated subsistence pausing risk of cultivation. encroachment

Activities being carried out are not regulated pausing a danger of environmental degradation

Monitoring and

Supervision by the Government is also not being done.

To confirm if share of revenue from leased parts reach the district.

04 Ngoto Kirima Not known No yes Fish farming illegal yes The wetland is wetland sub not county demarcated pausing risk of encroachment

The fish farming activity in the wetland is not regularized.

05 Kanyabuka Kirima Not known No no Cultivation, illegal Yes The wetland is mba- diary farming, not nyamahund eucalyptus demarcated u- growing. pausing risk of kanyambeh encroachment o wetland . system

06 Migyera Kirima Not known no no cropping illegal yes The wetland is wetland sub not county demarcated pausing risk of encroachment .

As per Inspection report of the DNRO, the wet land has already been encroached on by a one Rubimbura Anthony.

07 Kyenyabuto Kihihi Not known no No Cropping, rice illegal yes The wetland is ngo wet sub ,Eucalyptus not land county farming demarcated pausing risk of encroachment .

08 Kinyantuhe- Kihihi Not known no no Grazing, waste Illegal Yes The wetland is Meizimeera town dumping not system council demarcated pausing risk of encroachment .

09 Hakikome Mpung Not known No No Tree planting, Illegal Yes The wetland is and u sub cultivation not Hakabaya county demarcated pausing risk of encroachment and activities not regulated.

10 Kabaranga Rugye Not known No No Diary farming, Illegal Yes The wetland is yo sub eucalyptus and not county cultivation demarcated pausing risk of encroachment .

Activities not regulated pausing danger to environment and possible loss of revenue to district.

11 Katojo- Ruten Not known No No Cultivation, Illegal Yes The wetland is Muramba ga sub construction not system county and eucalyptus demarcated pausing risk of encroachment .

Activities not regulated pausing danger to environment.

12 nyakarambi Ruten Not known No No Cultivation Illegal Yes The wetland is -nyamugari ga sub not county demarcated pausing risk of encroachment .

13 Mpangango Katete Not known No No Cultivation, Only water Yes The wetland is sub diary farming extraction is not county and legal demarcated commercial pausing risk of water encroachment extraction .

14 Rushaka Nyami Not known No No Rice growing Illegal Yes The wetland is rama not sub demarcated county pausing risk of encroachment .

15 Kiruruma Kihihi Not known No No Illegal mining Illegal Yes The wetland is river town and fish not stretch council farming demarcated pausing risk of encroachment .

Activities not regulated. No

EIA reports, no mining licences