Report and Opinion of the Auditor General on the Financial Statements of Uganda Air Cargo Corporation for the Year Ended 30Th June 2014

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Report and Opinion of the Auditor General on the Financial Statements of Uganda Air Cargo Corporation for the Year Ended 30Th June 2014 THE REPUBLIC OF UGANDA REPORT AND OPINION OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA AIR CARGO CORPORATION FOR THE YEAR ENDED 30TH JUNE 2014 OFFICE OF THE AUDITOR GENERAL KAMPALA, UGANDA TABLE OF CONTENTS LIST OF ACRONYMS ...................................................................................................... iii REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA AIR CARGO CORPORATION FOR THE YEAR ENDED 30TH JUNE, 2014 ................... iv 1.0 INTRODUCTION .................................................................................................. 1 2.0 BACKGROUND INFORMATION .............................................................................. 1 3.0 ENTITY FINANCING ............................................................................................ 1 4.0 OBJECTIVES ....................................................................................................... 2 5.0 AUDIT SCOPE ..................................................................................................... 2 6.0 AUDIT PROCEDURES PERFORMED ....................................................................... 2 7.0 FINDINGS........................................................................................................... 3 7.1 Lack of assets revaluation .................................................................................... 3 7.2 Management of trade debtors ............................................................................. 4 7.3 Un recovered WHT deductions ............................................................................. 5 7.4 Un remitted proceeds from sale of boarded off vehicles .......................................... 6 7.5 Budget Performance ............................................................................................ 6 7.6 Lack of business plan .......................................................................................... 6 7.7 Inadequate office space ....................................................................................... 7 7.8 Expiry of term of Board of Directors. ..................................................................... 7 7.9 Withdrawal of international Air Operator Certificate (AOC) ...................................... 3 ii LIST OF ACRONYMS Acronym Meaning CAA Civil Aviation Authority PFAA Public Finance and Accountability Act, 2003 PPDA Public Procurement and Disposal of Public Assets Authority UPDF Uganda People’s Defense Forces PS Permanent Secretary UGX Uganda Shillings URA Uganda Revenue Authority UACC Uganda Air Cargo Corporation ULC Uganda Land Commission PERD Public Enterprises Review and Divestiture IFRS International Financial Reporting Standard IAS International Accounting Standard AOC Air Operators Certificate OPSpecs Operations specifications CAA Civil Aviation Authority iii REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA AIR CARGO CORPORATION FOR THE YEAR ENDED 30TH JUNE, 2014 THE RT. HON. SPEAKER OF PARLIAMENT I have audited the financial statements of Uganda Air Cargo Corporation for the year ended 30th June 2014, as set out on pages 5 to 27. These financial statements comprise of the Statement of Financial Position as at 30th June 2014, Statement of Financial Performance, Statement of Changes in Equity and Cash Flow Statement together with other accompanying schedules, notes and accounting policies. Management Responsibility for the financial statements The Directors are responsible for the preparation and fair presentation of the financial statements of Uganda Air Cargo Corporation in accordance with International Financial Reporting Standards and the requirements of the Corporation’s Act (Cap 322) and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. Auditor’s Responsibility My responsibility as required by Article 163 of the Constitution of the Republic of Uganda 1995 (as amended), Section 16(2) of Uganda Air Cargo Corporation Act, and Sections 13 and 19 of the National Audit Act, 2008 is to audit and express an opinion on these statements based on my audit. I conducted the audit in accordance with International Standards on Auditing. Those standards require that I comply with the ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing audit procedures to obtain evidence about the amounts and disclosures in the financial statements as well as evidence supporting compliance with relevant laws and regulations. The procedures selected depend on the Auditor’s judgment including the assessment of risks of material misstatement of financial statements whether due to fraud or error. In making those risk assessments, the Auditor considers internal control relevant to the entity’s preparation and fair presentation of financial statements in order to design audit procedures that are appropriate in the circumstances but not for purposes of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management as well as evaluating the iv overall presentation of the financial statements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified opinion. PART A Basis for Qualified Opinion Lack of assets revaluation It was noted that the Corporation reported assets worth Shs.60,125,330,451 but the assets were not re-valued in line with IAS 16. As such, I was unable to confirm the amounts reflected in this respect. Qualified Opinion In my opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion paragraph, the Financial Statements present fairly in all material respects, the financial position of Uganda Air Cargo Corporation as at 30th June, 2014 and its financial performance and cash flows for the year then ended in accordance with the International Financial Reporting Standards and comply with the requirements of the Uganda Air Cargo Corporation Act. Report on other legal requirements As required by the Uganda Air Cargo Corporation Act and the National Audit Act, I report to you, based on my audit, that: i. I have obtained all the information and explanations, which to the best of my knowledge and belief were necessary for the purpose of my audit. ii. In my opinion, proper books of account have been kept by the company, so far as appears from my examination of those books; and iii. The statement of financial position and statement of financial performance are in agreement with the books of account. Other Matters Without qualifying my opinion, I consider it necessary to communicate the following matter other than those presented or disclosed in the financial statements. Withdrawal of international Air Operator Certificate (AOC) The Corporation had short comings regarding the Aircraft Operator and Aviation Maintenance Organisation Industry. In order to avoid harming the entire civil aviation system of Uganda, the approved AOC and Operations specifications (OPSpecs) of all commercial and air operators was withdrawn. Management of UACC was asked to surrender the AOC and OPSpecs to the Authority and was advised to reapply for recertification. v Revenue collections were grossly affected as five (5) of its air-crafts were grounded because of disallowed flights across Uganda borders. John F.S. Muwanga AUDITOR GENERAL KAMPALA 19th March, 2015 vi REPORT OF THE AUDITOR GENERAL AND SUPPLEMENTARY INFORMATION PART "B" DETAILED REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA AIR CARGO CORPORATION FOR THE YEAR ENDED 30TH JUNE, 2014 This Section outlines the detailed introduction, background information, entity financing, audit findings, management responses, and my recommendations in respect thereof. 1.0 INTRODUCTION In accordance with Article 163(3) of the Constitution of the Republic of Uganda (as amended) and Section 16(2) of Uganda Air Cargo Corporation Act, I am required to audit and report on the public accounts of Uganda that is to say, 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. Section 16(2) of Uganda Air Cargo Corporation Act further mandates me to specifically carry out audits the Corporation. Accordingly, I carried out the audit of the above Corporation to enable me report to the Minister, the Board and Parliament. 2.0 BACKGROUND INFORMATION Uganda Air Cargo Corporation (UACC) was created by the UACC Act (Cap 322) in 1994 with the mandate to establish and operate air transport services within and outside Uganda. UACC is expected to operate commercially and be sustainable. UACC is a Government of Uganda statutory corporation, registered as a limited liability company under the Companies Act. UACC is classified under category (ii) of the PERD Statute, which means that the Government of Uganda intends to maintain majority ownership of the Corporation. The Corporation’s main offices are at Entebbe International Airport, Terminal Building. It also has a ticketing office at Colline House in Kampala. The Corporation’s
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