Office of the Auditor General the Republic of Uganda

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT AND OPINION OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF KISORO DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2016

Table of Contents LIST OF ACROYNMS ...... 3 1.0 INTRODUCTION ...... 6 2.0 ENTITY FINANCING ...... 6 3.0 AUDIT SCOPE ...... 6 4.0 AUDIT PROCEDURES PERFORMED ...... 7 5.0 FINDINGS...... 8 5.1 Categorization of findings ...... 8 5.2 Summary of Findings ...... 8 6.0 DETAILED AUDIT FINDINGS ...... 9 6.1 Shortfall in Government Releases ...... 9 6.2 Lack of Land Titles ...... 9 6.3 Failure to meet the minimum Education Services Standards ...... 10 6.4 HEALTH SERVICE DELIVERY ...... 10 6.2.2 Non Disposal of Expired Medicines at the Health Centres ...... 12 6.4.2 Understaffing in the Health Centre’s ...... 13 6.4.3 State of Health Centre’s ...... 13 6.4.4 Audit of the drug supply chain management ...... 14 6.5 Understaffing ...... 15 6.6 Non submission of list of Revenue Arrears to the District Executive Committee ...... 15 6.7 Irregular Payment of Allowances ...... 15 6.8 Under Collection of Local Revenue ...... 16 6.9 Lack of Documented Risk Management Policy ...... 16 Appendix 1: lack of land titles ...... 17 Appendix 2: Discrepancies between orders and deliveries of medicines ...... 24

LIST OF ACROYNMS DLG District Local Government

ICT Information Communication Technology

ISSAI International Standards of Supreme Audit Institution

LGFAM Local Government Financial and Accounting Manual 2007

LGFAR Local Government Financial and Accounting Regulations 2007

MoESTS Ministry of Education Science and Technology and Sports

MoFPED Ministry of Finance Planning and Economic Development

NMS National Medical Stores

PFMA Public Finance Management Act 2015

PPDA Public Procurement and Disposal of Assets

UGX Uganda Shillings

URA Uganda Revenue Authority

USMID Uganda Support to Municipal Infrastructure Development

VAT Value Added Tax

WHT Withholding Tax

REPORT AND OPINION OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF KISORO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2016

THE RT. HON. SPEAKER OF PARLIAMENT

Introduction I have audited the accompanying financial statements of Kisoro District Local Government for the year ended 30th June 2016. These Financial Statements comprise the statement of financial position as at 30th June 2016, statement of financial performance, statement of changes in equity, cash flow statement together with other accompanying statements, notes and accounting policies. Management Responsibility for the Financial Statements Under Article 164 of the Constitution of the Republic of Uganda and Section 8 of the Public Finance and Accountability Act, 2003 and section 65 and 86 of the Local Governments’ Act 1997 as amended, the Accounting Officer is accountable to Parliament for the funds and resources of the Local Government. The Accounting Officer is responsible for the preparation of financial statements, in accordance with regulation 68 of the Local Governments Financial and Accounting Regulation, 2007 and for such internal controls as management determines necessary to enable the preparation of financial statements that are free from material misstatements whether due to fraud or error.

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

An audit involves performing audit procedures to obtain evidence about the amounts and disclosures in the financial statements as well as evidence supporting compliance with relevant

4 laws and regulations. The procedures selected depend on the Auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the Auditor considers internal controls relevant to the entity’s preparation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.

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

PART "A"

Unqualified Opinion In my opinion, the financial statements of Kisoro District Local government as at 30th June 2016 are prepared in all material respects, in accordance with the Local Governments Financial and Accounting Manual, 2007 Section 31(6) of the Public Finance and Accountability Act 2003, the Local Governments Financial and Accounting Regulation, 2007 and the Local Governments’ Act cap 243 (as amended), of the Laws of Uganda.

John F.S. Muwanga AUDITOR GENERAL

28th November 2016

PART "B"

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

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

2.0 ENTITY FINANCING Kisoro District Local government is financed by grants (Conditional and Unconditional) from Central Government, development partners and locally generated revenues from taxes, fees, licenses and charges. During the year, the District received grants totaling to UGX. 25,863,561,861 from Central Government, UGX.498,664,751 from donations and UGX.342,961,909 from locally generated revenues. The total revenue of UGX.26,705,188,521 constituted 85% of its approved budget estimates of UGX.31,571,290,462. Out of the funds received UGX.26,696,680,110 (99.9 %) was spent on service delivery and administration costs.

3.0 AUDIT SCOPE The audit was carried out in accordance with International Standards on Auditing and accordingly included a review of the accounting records and agreed procedures as was considered necessary. The audit was carried out with regard to the following objectives:- a. To verify whether the financial statements have been prepared in accordance with the requirements of the Local Governments Financial and Accounting Manual 2007; and the Local Governments Financial and Accounting Regulations 2007; and fairly present the income and expenditures for the year and of the financial position as at the end of the year.

b. To verify whether all the funds of the entity were utilized with due attention to economy and efficiency and only for the purposes for which the funds were provided. c. To verify whether goods and services financed have been procured in accordance with the Public Procurement and Disposal of Assets Act 2003 (as amended) d. To evaluate and obtain sufficient understanding of the internal control structure of the entity, assess control risk and identify reportable conditions, including material internal control weaknesses e. To verify whether the management of the funds of the entity was in compliance with the Government of Uganda Financial Regulations. f. To verify whether all the necessary supporting documents, records and accounts have been kept in respect of all activities, and are in agreement with the financial statements presented.

4.0 AUDIT PROCEDURES PERFORMED The following audit procedures were undertaken:-

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

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

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

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

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

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

5.0 FINDINGS

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

5.2 Summary of Findings

No Finding Significance 6.1 Shortfall in Government Releases High 6.2 Lack of land titles High 6.3 Failure to meet the minimum Education Services standards High 6.4 Health Service Delivery High 6.5 Understaffing Moderate 6.6 Accumulated Revenue Arrears Moderate 6.7 Irregular Payment of allowances Moderate 6.8 Under collection of Local Revenue Moderate 6.9 Lack of Documented Risk Management Policy Moderate

6.0 DETAILED AUDIT FINDINGS This section outlines the detailed audit findings, management responses and my recommendations.

6.1 Shortfall in Government Releases 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 should be made to achieve the agreed objectives or targets as per the programs of Council. It was observed that Council budgeted for UGX.29,905,338,615 however, only UGX.27,885,334,819 was released leading to a shortfall of UGX.2,020,003,796. The shortfall negatively affects service delivery.

I advised the Accounting Officer to liaise with the Ministry of Finance to ensure that all budgeted funds are released to enable implementation of all the planned activities.

6.2 Lack of Land Titles Regulation 58(4) of the Local Governments Financial and Accounting Regulations, 2007 requires that the properties and assets of a Local Government shall be properly registered, titles issued, and valued for both movable and immovable properties and assets. On the contrary, it was observed that the District did not have land titles for its land as shown in Appendix 1. In the absence of the land titles, the land is exposed to the risk of encroachers and disputes.

The Accounting Officer attributed the delayed acquisition of land titles to the high costs involved and also indicated that the district had recruited a surveyor and cartographer who would assist in acquisition of the land titles at a low cost.

I advised the Accounting Officer to ensure that land titles are secured.

6.3 Failure to meet the minimum Education Services Standards Paragraph 2.1.2 of the Local Governments Management and Service Delivery Operational Manual provides minimum standards for education service delivery in health schools. Inspections carried out in a sample of 40 schools revealed a number of challenges that affect provision of education services as shown below; Particular Sample Standard Current Ratio Minimum Standard Pupils (No) 72,540 Classroom Pupil Ratio 1: 70 1:55 Latrine stances 1,071 Latrine Pupil Ratio 1:70 1:40 Number of Classrooms 969 Desk Pupil Ratio 1:5 1:3 Number of Desks 16,068

The Accounting Officer attributed the current state of affairs to insufficient funding by the Central Government which is not commensurate with the growing population and enrolment in the primary schools. For the last 5 (five) years the School Facilities Grant to Kisoro District Local Council had remained constant at UGX. 210,000,000 annually.

I advised the Accounting Officer to follow up the matter with the Ministry of Education and Sports and ensure that the challenges are addressed.

6.4 HEALTH SERVICE DELIVERY

Paragraph 2.1.1 of the Local Governments Management and Service Delivery Operational Manual provides minimum standards for health service delivery in health units. Inspections carried out at Kisoro Hospital revealed the following shortcomings:-

a) Congested Wards The maternity wards were designed to accommodate 25 patients at a time. However, at the time of inspection, It was observed that the ward was accommodating 36 patients with some of them sleeping on the floor. It was also observed that there was an acute shortage of mattresses.

The congestion was attributed to preference of patients to access the medial services at the hospital rather than Health Centre’s which lacked some services and the fact that

the hospital also serves people from the neighboring countries of Democratic Republic of Congo and Rwanda. Congested patient wards do not provide a healthy environment for the patients and may cause more spread of diseases.

I advised the Accounting Officer to liaise with the relevant authorities to improve on the services of the lower health centers. b) Sorry state of the Wards It was observed that most of the wards were in poor state with urgent need of rehabilitation as shown in the male ward below:-

The windows were broken and with no fasteners. The poor state of the wards may cause more health problems to the patients.

The Accounting Officer explained that hospital was constructed in 2001 and since then there has been no renovations done. However, bills of quantities (BOQs) were prepared and sent to Ministry of Health for consideration for renovation and there has been no response to date.

I advised the Accounting Officer to follow up the matter with the Ministry of Health.

c) Non-Functional Medical Equipment A number of critical medical equipment were found non-functional. The hospital had several autoclaves which were not functional due to lack of spares and its only X-Ray machine had been locked by the Atomic Energy Centre because of the failure to pay the subscription fees as shown below:-

Non-functional auto clave due to lack of spare A non-functional X-Ray machine locked with a parts. chain and padlock.

The patients who require X-ray services have to seek the services from private hospitals.

The matter requires urgent attention.

6.4.1 Non Disposal of Expired Medicines at the Health Centres Section 1.1.1(f) of the Memorandum of Understanding (MoU) between the Government of Uganda (GoU) and the National Medical Stores (NMS) requires the Ministry of Health to communicate mechanisms of reducing expiries, carry out periodic collection and disposal of expired drugs from the districts and health facilities in collaboration with Ministry of Local Government and National Medical Stores. The inspections revealed stock piles of expired drugs. The expired drugs had been held in stores for more than six months without disposal as shown in the photos below: -

Boxes of expired medicines kept in one of the Another stock pile of expired drugs. offices.

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

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

6.4.2 Understaffing in the Health Centre’s The health sector has an approved staff establishment of 444 positions; only 318 positions were filled leading to a shortage of 126 which is 30% as shown below:-

Health Grade Doctors Clinical Nurses Other Staff Centres/Hospital Officers E AS V E AS V E AS V E AS V Kisoro Hospital Hospital 11 2 9 6 6 0 111 78 33 78 48 30 Rubuguri HC IV 2 2 0 2 2 0 8 8 0 27 18 9 Chahafi HC IV 2 2 0 2 2 0 8 8 0 27 18 9 Busanza HC IV 2 2 0 2 2 0 8 8 0 27 18 9 Gasovu HC III 0 0 0 2 2 0 6 6 0 11 8 3 Nteko HC III 0 0 0 2 2 0 6 6 0 11 8 3 Nyabihuniko HC III 0 0 0 2 2 0 6 6 0 11 8 3 Nyakinama HC III 0 0 0 2 2 0 6 6 0 11 8 3 Bunagana HC II 0 0 0 0 0 0 2 2 0 7 3 4 Gapfurizo HC II 0 0 0 0 0 0 2 3 -1 7 4 3 Busengo HC II 0 0 0 0 0 0 2 2 0 7 4 3 Gitovu HC II 0 0 0 0 0 0 2 2 0 7 4 3 Zindiro HC II 0 0 0 0 0 0 2 2 0 7 4 3 Total 17 8 9 20 20 0 169 137 32 238 153 85

Key E - Establishment AS- Actual Staffing V - Vacancies

Under staffing negatively affects service delivery. I advised the Accounting Officer to engage the Ministries of Public Service and Health to have more staff recruited and posted to the health centres and the hospital.

6.4.3 State of Health Centre’s The following Seven health centres were inspected in the course of audit;

Health Centres Grade Location Rubuguri HC IV Kirundo S/County Busanza HC IV Busanza S/County Buhozi HC III Busanza S/county Nteko HC III Nyabwishenya S/County Kagano HC III Kanaba S/County Nyarubuye HC III Nyaurubuye S/County Gitovu HC II Busanza S/County

The following shortcomings were identified:-  All the health centres did not have the improved energy stoves for sterilization and the autoclaves were non-functional.  There was lack of access to lighting energy in all the facilities visited. The Accounting Officer explained that renovation of health facilities was being budgeted for on PHC development but for the financial year under review there were no allocations to PHC development for Kisoro District.

I advised the Accounting Officer to engage the relevant authorities to ensure improvement of conditions of the health centers.

6.4.4 Audit of the medicine supply chain management The inspection of the medicine stores at the Kisoro Hospital revealed the following shortcoming:-

a) Discrepancies between orders and deliveries of medicines According to Section 2.3 of the Memorandum of Understanding (MoU) between the Government of Uganda (GoU) and the National Medical Store (NMS), NMS has an obligation to procure the aggregated requirements of the health facilities and distribute them against orders submitted by the health facilities in compliance with the published schedule. However, audit inspections carried out on a number of health facilities revealed that National Medical Stores (NMS) did not supply all the medicines ordered by the health facilities as shown in Appendix 2. Under delivery of drugs may lead to stock outs at the health facilities and eventually untreated and cases of deaths.

The Medical Superintendent explained that non deliveries had been followed up during the year and emergency orders submitted where possible.

I advised the Accounting Officer to engage National Medical Stores (NMS) to ensure supply of medicines in quantities ordered by the health facilities in accordance with the MoU.

6.5 Understaffing The district has an approved structure of 348 positions. However, only 239 i.e (69%) positions were filled resulting in a staff gap of 108 i.e (31%) posts as shown in appendix 3. Understaffing overstretches the available staff beyond their capacity, creates job-related stress to the fewer and negatively affects the level of public service delivery to the community.

The Accounting Officer attributed the staffing gap to low pay and remuneration that most qualified persons are not willing to take the offers. I advised the Accounting Officer to ensure that all the vacant positions are filled.

6.6 Non submission of list of Revenue Arrears to the District Executive Committee

Paragraph 4.8 of the Local Governments Financial and Accounting Manual, 2007 requires the Head of Finance to prepare a list of revenue arrears at the year end and to submit it to the District Executive Committee for action. However, it was observed that the Head of Finance did not submit to the District Executive Committee a list of arrears amounting to UGX.89,124,694. Council is exposed to loss of revenue due to failure to take enforcement measures on the defaulters. The Accounting Officer explained that the list of revenue arrears was presented to the District Executive and had also sought advice of the Solicitor General to recover the funds.

I advised the Head of Finance to initiate measures and ensure that all the revenue arrears due to the Council are collected.

6.7 Irregular Payment of Allowances Section (E-A), Paragraph (1) of the Uganda Public Service Standing Orders, 2010 defines an allowance as a payment payable to an officer to facilitate the proper execution of an assignment or duty. However, a review of the payroll for the financial year revealed that a total of UGX.20,378,736 in form of consolidated, lunch and hardship allowance was paid to staff on study leave as shown in Appendix 4.

The payments are irregular. The Accounting Officer attributed the payments due to a system error and promised to recover all the funds from the officers. The matter requires urgent attention.

6.8 Under Collection of Local Revenue Regulation 32 of the Local Governments Financial and Accounting Regulations, 2007 requires the Head of Finance to ensure that all revenue due to council is promptly collected and banked intact. However, it was observed that out of the budgeted local revenue of UGX.420,313,853, council realised only UGX.342,961,909 resulting in a shortfall of UGX.77,351,944 which represented 18% of the local revenue budgeted. The under collection of local revenue negatively affects service delivery. The under collection of local revenue was attributed to the absence of tax assessment committee and failure to perform a comprehensive tax payer enumeration. The local revenue shortfall undermines service delivery.

I advised the Accounting Officer to appoint a tax assessment committee and ensure that a comprehensive tax payer enumeration is carried out.

6.9 Lack of Documented Risk Management Policy

Regulations 103 (1&4) of the LGFAR, 2007, requires that the Head of Finance establishes a Documented Risk Management Policy. However, it was observed that management has not established and documented the risk management policy as required. This weakens the Internal Control Systems.

I advised the Accounting Officer to ensure that a Risk Management Policy is developed.

APPENDICES

Appendix 1: lack of land titles Location / Land Title Description Remarks address reference

NYARUSIZA SUB-COUNTY Land of Approx. 1 acre used as the sub-county Headquarters in Sagitwe Occupied by Nyarusiza sub-county Headquarters. Not surveyed village, Mabungo Parish and titled Land of Aprox. ¾ acres in Buhima village, Mabungo Parish Used as Mabungo parish Headquarters Land of Approx. 1/6 acres in Kabaya village, Gasovu parish Used by Gasovu Parish Headquarters Land of approx 1 acre in Bushoka village Gasovu parish Used by Gasovu parish Land of Approx 1/5 acres in Gasovu village, Gasovu parish Used by Gasovu parish. Land of Approx. 1/8 acres Ndago village, Gasovu parish Used by Gasovu parish Land of Aprox. 4 acres at Buhangura village Mabungo parish Used by Mabungo parish Land of approx. 0.5 acres at Matyazo village, Rukongi parish. Used by the parish and it’s a flat and agricultural area Land of approx. 3.5 acres in Kabale village, Rukongi parish Used as grazing land Land of approx. 0.5 acres in Rukere village, Gitenderi parish. It’s a flat area Land of Approx 5.5 acres in Rukere village, Gitenderi Parish Open land with both hilly and flat used for grazing animals. Land of approx. ¼ acres in Nzogera village, Gitenderi parish It’s a flat area Land of approx. 0.5 acres in Mubande village Gitenderi Parish It’s a flat area Land of Approx. ¼ acres at Mubande village, Gitenderi Parish It’s a flat area Land of Approx. 90 acres at Rugina Crosses from Gitenderi into Rukongi parishes and part of it is arable for agriculture while the rest is barren CHAHI SUB- Not surveyed Land of approx. 3 acres at Musonga hill Top in Nyamigenda village, Bear land COUNTY and titled Rutare parish Land of approx. 3 acres at Nyamigenda hill in Nyamigenda village, Bear land Rutare parish Land of Approx. 3 acres on Nyamwesero hill in Nyamigenda village, Land is followed Rutare Parish Land of approx. 1.5 acres at Gahuru Sand Hill in Gahuru village, Rutare Land is planted with Trees Parish Land of Approx. 2 acres in Kanyamicucu village in Rutare parish Land is conducive for Agriculture. Land of approx 1.5. acres Chanika Trading Centre Land is used as a market and there are market lockups. Land of Approx. 2 acres at Chahi Sub-county Headquarters. Chahi sub-county Headquarters established on the land Land of approx. 1 acre in Rubagabaga village, Rutare parish Has a cope centre of Nyabihuniko Land at Katarara Hill in Kabira village, Rutare parish of approx. 3 acres Tree planted there Land of approx. 2 acres on Rutare Hill, Rutare village, Rutare parish It is open space at the hill top that is barren Land of approx. 0.5 acres at Kinyababa in Kinyababa village, Rutare Land is conducive for Agriculture. parish Land of approx. 1/4 acres in Rubagabaga village, Rutare parish Accommodates Nturo market

Land of approx. 7 acres at Nyarukumba in Rukoro village, Nyakabingo Hired out by Chahi sub county Local Government parish Land of approx. 3 acres at Rwankoni hill top in Rwankoni village, Land planted with trees Nyakabingo parish Land of approx 0.1 acres at Kwabuterura Hill top in Gahunga Village, Land planted with trees Nyakabingo Parish. Land of Approx 4 acres in Nyakabingo Hill top in Masaka Village, Land planted with trees and with some agricultural land Nyakabingo Parish. Land of Approx. 0.5 acres in Bihanga Village, Nyakabingo Parish. Accommodates Iryaruhuri Market Land of Approx. ¼ acres at Iryamuganza in Busaro Village, Muganza The land is partially used for Agriculture while there is also Parish an Aid post under construction. Land of Approx. 0.5 acres on Busaro hill in Muganza Parish. The land is open with no activity on it and had been proposed for tree planting Land of Approx. 2 acres on Muganza hill top in Buhinga village, Open land at the Hill top proposed for tree planting. Muganza Parish NYAKABANDE SUB- Not surveyed Land of Approx. 25 acres Occupied and used by Nyakabande Sub- Nyakabande Sub-county Headquarters is located there and COUNTY and titled county headquarters in Kanyabukungu Village, Gisorora Parish. part of the land is leased to Koinonia Ministries. Land of Approx. 2.5 acres in Kiburara Village, Gisorora Parish. Accommodates Gisorora Parish Headquarters Land of Approx. 160 acres at RWIVOVO in Shozi Village, Gisorora The land is open and used as a refugee Transit centre but in Parish dispute with communities over claims of ownership with Kisoro District Local Government with a case at Chief Magistrate’s Court in Kabale. Land of approx. 3 acres in Shozi village, Gisorora parish along Kisoro- WORKS Camp land Kabale road Land of approx. 1/4 acres at Kukanyirakubukamba Gasiza parish along WORKS Camp land Nyakabande- Mutolere road Land of Approx. 1 acre in Ruburankono Village, Gasiza Parish. Accommodates Gasiza Parish Headquarters Land of Approx. 1.5 acres in Bihuru Village, Gasiza Parish Formerly a works camp. Land of Approx.1/4 acres in Chuho Village, Gasiza Parish Agricultural land Land of Approx.1/4 acres in Chibumba village, Rwingwe parish Accommodates Rwingwe Parish Headquarters Land of Approx. 16 acres in Butuga (MIRWA) near Gitundwe wetland/ Formerly an open area but it is hired out for crop farming Swamp in Rwingwe Parish. by Nyakabande sub county Local Government Land of approx. ¾ acres in Butuga Village, Rwinge Parish Accommodates Butuga play ground Land of Approx.2 acres in Kiraro, Rwingwe Parish Has a sand Hill that generates revenue to the Sub-county. Land of Approx. 2 acres on Burunga Hill, Rwingwe Parish Land is planted with trees NYUNDO SUB- Not surveyed Land of Approx. 50 acres at Kashinge in Rwebikonko. Kashinge Primary School established there with the rest of COUNTY and titled the land being barren. Land of Approx. 0.5 acres at Haryakabeka in Musezero village, Nyundo Agricultural land Parish. Land of Approx. 5 acres at Nyamisamba near Kabahunde trading centre Bukimbiri health Centre III located there.

Not surveyed Land of approx. 0.5 acres at Kashengye/ Kitondwa in Rulembo village, Barren land but planted with trees Nyundo Parish.

Not surveyed Land of approximately 5 acres at Nyamisamba near Kabahunde Trading Accommodates Bukimbiri Health centre 111 Centre Land of Approx. 2 acres at Hakigingi in Rusave Village, Nyundo Parish Land initially a works Camp and now has a COPE Centre. Not Surveyed Land of Approx. 2 acres at Hamufumba Trading Centre in Buzaniro Has an Aid post established there. and titled Village, Nyundo Parish. Land of Approx.15 acres at Ibambiro in Mukungu Village, Nyundo Land planted with trees. Parish. Land of Approx.4.5 acres at Kabahunde off Kabahunde road in Kiriba Land accommodates Village, Nyundo Parish. Nyundo Sub-county Local Government Headquarters Land of Approx. 3 acres at Nyamiyaga in Kiriba Village, Nyundo Parish Arable land used for farming ( hired out by Nyundo Sub- county Local Government) Land of Approx.1 acre at Kavugizo in Kariba Village, Nyundo parish. Land is barren at Hill top and trees are planted there. Land of Approx.1 acre at Buzaniro Village, (Kabuga) Nyundo Parish Trees planted at the land. Land of Approx. 2 acres at Butangatu in Mulehe Village, Bubuye Parish Land is barren and cultivated with trees Land of Approx.2 acres in Giseke Village, Kanyabwebwe in Bubuye Land is at the Hill top and trees are planted there. Parish. Land of Approx. 1.5 acres at Hakigingi/ Nyabihuniko in Nyarubuye Formerly a works camp and farming done there. Village, Bubuye Parish. Land at Mulehe of Approx. 1 acre in Musezero Village, Nyundo Parish at Has a Uniport for fish guard. Musezero Trading Centre Land of Approx. 0.5 acres at Mucha-Lake Mulehe landing site in The Land serves as a landing site for L.Mulehe. Musezero Village, Nyundo Parish. Land of Approx.3 acres at Mulehe in Mulehe Village, Bubuye Parish Accommodates Bubuye Aid post Land of Approx. ¼ acres at Rulembo in Rulembo Village, Nyundo Parish Accommodates Rulembo communal tank Nyumba Land of Approx.4.5 acres -Agricultural land presently hired out by Busanza Sub- county Local Government. BUSANZA SUB- Not Surveyed Ntundwe landof Approx.2.5 acres in Buhumbu Parish The land is a former tailings disposal for the Kirwa Wolfram COUNTY and titled mine Rugeyo land of approx.1/8 acres in Buhumbu parish Agricultural land Busanza sub-county headquarters land of approx. 35 acres Land occupied by Busanza Sub-county Headquarters. Kukyigingi land in Buhumbu Parish of Approx.1/12 acres Land is formerly a works camp and is now cultivated. Mugumira community forest reserve of approx. 2 acres in Buhumbu Land is local forest reserve. Parish Rwankima community forest reserve of Approx. 8 Acres in Buhumbu The land is a local forest reserve parish. Cyoka community forest reserve of approx.5 acres in Buhumbu parish Land is a local forest reserve Kiriba land in Buhumbu Parish of Approx. 1.5 Acres. Agricultural land hired out by Busanza Sub-county Local

Government. Buhumbu parish headquarters land of Approx. 1 ¼ Acres. Land accommodates Buhumbu Parish Headquarters Nyanamo land of approx. 3 acres in Buhozi parish Agricultural land hired out by Busanza Sub-county. Buhozi parish headquarters’ land of approx 1/5 acres. Accommodates Buhozi parish Offices Cyoganyoni land in Buhozi parish of approx. 1/3 acres It’s a wet land. Kanyamateke lannd of approx.1/3 of an acre in Buhozi parish Trees are planted there.

Murinzi land of approx. 4 acres in Gitovu parish Accommodates Gitovu parish Headquarters and the rest of land is Agricultural land Muhanguzi land of approx. 1 acre in Gitovu parish It’s agricultural land along Mupaka road. Gapfurizo land of approx.1/4 Acres. Arable land NYARUBUYE SUB- Not surveyed Kano hill land of approx.8 ½ acres. Land is partially planted with trees and other part is COUNTY. and titled cultivated Kibaya land of approx. 40 acres. Land is an open bush land with shrubs. Kabande land of approx. 10 acres It’s a wetland Surveyed but Bubuye land of approx.2 acres It’s an agricultural land near river Nkanka not titled Kabwotsa land of approx. 3acres Accommodates a Health Unit and Parish headquarters Rugabano land of Approx. 1 acre Accommodates a cope centre Bayibayi land of approx 0.5 acres It’s agricultural land Kigazi land of approx. 3 Acres Part of it is in the gazetted Kirwa wolfram mines Kandirima land of approx. ¼ acres Agriculture land Kanyancucu land of approx. 1 acre Agricultural land. Rwabara land of approx. 21.23 acres Initially leased to Busanza cooperative saving and credit society and was reverted to Government. It’s currently hired out by both Busanza and Nyarubuye Sub counties. Not Surveyed Kashinge land in Mugwata village, Sooko parish of approx.0.5 acres Agricultural land and Tiled MURAMBA SUB- Not Surveyed Jinya public land in Kagandu village, Gisozi parish of approx. 2 acres. Reserved for communal water source COUNTY and Tiled Land at Kidandari of approx. 1 acre in Murinzi village, Muramba parish There is an Agricultural store

Not Surveyed Land at Sub-county headquarters of approx. 1 acre in Kanyenka village, . Accommodates sub-county Headquarters. and Titled Muramba parish

Not Surveyed Rwerere land in Kagandu, Gisozi parish of approx. 50 acres . About 3 acres of the land accommodates structures and Titled established by Greater Virunga Trans Boundary Secretariat for a community cultural centre and have since been surveyed off. Land at Gatwe of approx 1/5 acres in Gatwe, Bunahana parish Agricultural land

Kibaya land of appox. 10 acres in Kibaya village, Bunagana parish . Part of it has allocated plots. . Other part is open space with trees. Public / Government land near Nyarusiza s/county headquarters of . It’s an agricultural land approx. 0.5 acres in Kigarama village , Sooko parish Maziba land of approx. 1.5 acres at Maziba, Sooko Parish . It’s on agricultural demonstration farm. Land at Muramba Parish in Burungu village, Muramba parish of approx. It’s on agricultural land ¼ Acre Land at Murora sub-county headquarters of Approx. 3 acres . Accommodates sub-county offices . Part of it is agricultural Land at former Murora Sub-county old offices of approx. 0.5 acres . Houses former Sub county offices and currently used as staff quarters. MURORA SUB- Not surveyed Nyamwashama land of approx. 6 acres in Maregamo village, Chibumba . Agricultural land hired out by sub-county. COUNTY and titled parish Land of approx. 1 acre at Bugamba in Chibumba parish . It’s an agricultural level Land at Nyabune of approx. 4 acres in Nyabune village, Chahafi parish . Agricultural land . Tree planting in progress there Land at Chahafi parish headquarters of approx. 4 acres in Gisha village . Accommodates Chahafi parish head quarters Akamihanda market land in Gisha village, Chahafi Parish . Accommodates Akimihanda market Land at Kanyenkuri in Gashoro Village, Chahafi Parish of Approx. 1 acre . Agricultural land Land at Karambo in Mpundu village, Chibumba Parish of approx. 1 . Agricultural land Acre. Not surveyed Land at Chibumba parish headquarters of Approx.0.5 acres . Accommodates Chibumba parish Headquarters and titled Land at Kabiranyuma of approx ¼ acres in Bihanga village, Rwaramba . It’s an Agricultural land Parish Kabande Land of Approx 0.5 acres in Kabande village, Rwaramba . It’s an Agricultural land Parish NYAKINAMA SUB Not surveyed Land at Gasave Hill in Gasave Village, Rwaramba parish of approx. 1 . Trees are planted COUNTY and titled acre Mburabuturo land of approx ¼ acres in Bupfumfu and Bukere villages . Agricultural land Rwaramba parish . Rwaramba Parish Headquarters land of approx. ¼ acres in Bihanga . Accommodating Rwaramba parish Headquarters. village Land at Mbuga Hill of approx 1.5 acres in Buhayo village, Mbuga parish Trees grown there on bare land. Mbuga Parish Headquarters land of approx. 1/8 acres in Bugwene . Accommodating Mbuga parish Headquarters village Chihe parish headquarters land of Approx.1 acre in Gifunzo village . Accommodates Chihe Parish headquarters Land of approx. 2 acres in Kanyogo village, Chihe parish . Accommodating cope centre Sub-county headquarters land of approx. 3 acres in Kanyogo village, . Accommodating sub-county offices. Chihe parish Land at Kikomo of Aprox. 2 acres in Nteko parish . Accommodates Nteko parish Headquarters . Secondary school established there

. Cope centre Land at Kikomo of Aprox. 3 acres in Nteko parish . Has a market at trading centre . Health unit . Army barracks NYABWISHENYA No title and Land at Kikomo of Aprox. 2 acres in Nteko parish . Road Camp SUB COUNTY not yet Land at Hamushenyi of approx. 2 acres in Nteko parish . Formerly a works road camp. Now an agricultural land. surveyed. Land at Nyabwishenya old sub-county headquarters of approx. 3 acres . It’s now a farm land. in Nteko Parish Road Camp land in Nyabwishenya of approx. 2 acreas . Formerly a road camp. Land at Hamabedi of Approx. 1. Acre in Nteko parish . Has a market (commercial land) Land at Muchakiro of Approx. 2 acres in Nteko parish . Reserved Land at Gicaca/ Kamugemanyi of approx. 3.5 acres in Nyarutembe . Used by the parish headquarters, a market and a parish Trading centre Land at Mugongowinzovu of approx. 16 acres in Nyarutembe parish . Reserved Not surveyed Land at Shunga of approx. 3 acres in Nyarutembe parish . Reserved and titled

Not surveyed Land at Bugeyo of Approx. 2 acres in Nyarutembe parish . Used by the parish headquarters and a Trading centre and titled Land at Gasovu of Approx. 2 acres in Nyarutembe parish . Used by the Sub County headquarters Land at Shorero of Approx. 2 acres in Nyarutembe parish . Formerly a trading centre Land at sub-county headquarters of approx. 11 acres . Houses sub-county headquarters . Part of it is agricultural land Land at Nturo in Kagunga parish of approx. 4 acres . Accommodates a cope centre Nyanamo land at Kashenyi in Remera parish of aprox. 2 acres . Accommodates a cope centre BUKIMBIRI SUB Not surveyed Kigingi land at Rushekye in Remera parish of approx. 1.5 acres . Formerly works camp land COUNTY & titled . Now an agricultural land and titled Land at Nyamasinda in Remera Parish of Approx. 2.5 acres Accommodates a school Land occupied by Remera Health Unit in Remera Parish of Approx. 2.5 . Accommodates Remera Health Unit acres Not surveyed Land at Kisagara . Accommodates a school. & titled Land of approx. 4 acres at Kanaba sub-county headquarters in Kabande Has Kanaba sub-county Headquarters Village Land of Approx. 1 acre at Kabaya Ruburi village, Kagezi Parish . Bear land Land of approx. 3 acres at Kabaragasa in Ruburi village, Kagezi parish . Bear hill KANABA SUB Not surveyed Land of approx. 3 acres at Gitwe hill in Koga village, Kagezi parish . Tree plantation COUNTY & titled Land of approx. 8 acres at Gitebe in Gitebe village, Kagezi parish Agricultural land Land of approx 0.5 acres in Kamugoyi village, Muhindura parish . Bear land Land of approx. 3 acres at Nyarurambi in Shayu village, Muhindura . Bear land parish Land of approx. 2 acres in Kagano village, Muhindura Parish . Used as Muhindura parish head quarters Land of Approx. 1 acre at Murara in Rukoro village, Muhindura parish . Bear land

Land of Approx. 4 acres at Kamageza in Kibande village, Muhindura . Bear land parish Land of approx. 1 acre at Kanaba Gap in Kagano village, Muhindura . Bear land Land of Approx. 0.75 acres at Gifumba in Muhindura village, Muhindura . Bear land parish Land of Approx. 1 acre in Ruburi village used as parish headquarter . Used as Kagezi parish headquarters Land at Nyabicence . Bear land Land at Nombe . Old Sub County headquarters currently not utilized Land at Rumba . Un utilized

KIRUNDO SUB Not Surveyed Land at Kafuga . Tree plantation COUNTY and titled Land at Kashija . Un utilized Not Surveyed Land at Habobusina . Un utilized for apparently Land at Kashaka . Wetland no survey Land at Kirundo sub county headquarters . Accommodates Sub county Offices record in Land at Igari . Agricultural land District Land Land at Kibugu . Un utilized Office Land at Kigombe/ Ibambiro . Agricultural land Land at Kabatera . Un utilized

Land in Bikoro Village, accommodating a Town Clerk’s house, in Kisoro . Land belongs to Kisoro Municipal Council Municipality Land Occupied by Kisoro Hospital, in Kisoro Municipality . Needs to be surveyed. Lands belongs to Kisoro District Local Government

Appendix 2: Discrepancies between orders and deliveries of medicines NO ORDERS DELIVERIES Variances

Name of drug cycle cycle cycle cycle cycle cycle TOTAL cycle cycl CYCL cycle cycle cycle TOTAL VARIAN COMME 1 2 3 4 5 6 ORDE 1 e 2 E 3 4 5 6 DELIVERI CE NT QTY QTY QTY QTY QTY QTY RS QTY QTY QTY QTY QTY QTY ES

1 CLOXACILLIN 500MG INJ (PFR) IV/IM 0 0 0 0 10 10 0 10 non delivery 2 DENTAL WIRES 0.5MM ROLL 4 2 4 10 0 10 non delivery 3 GLUCOSE (DEXTROSE) 5% INFUSION 0 10 0 0 0 0 10 0 10 non 500ML delivery 4 HYOSCINE BUTYL BROMIDE 20MG/ML 0 0 0 0 10 10 0 10 non INJECTION delivery 5 X-RAY FILM 35X35CM BLUE SENSITIVE 2 2 2 2 2 10 0 10 non delivery 6 X-RAY FILM,35X43CM BLUE SENSITIVE 2 2 2 2 2 10 0 10 non delivery 7 X-RAY FILMS 18 X 43CM BLUE SENSITIVE 2 2 2 2 2 10 0 10 non delivery 8 QUININE DI-HCL 600MG/2ML INJ 2 2 2 2 2 2 12 0 12 non IV/DEEPIM delivery 9 SPIRINOLACTONE 50MG TABLETS 2 2 2 2 2 2 12 0 12 non delivery 10 ACETYL SALICYLIC ACID 300 MG TAB 0 5 0 5 5 15 0 15 non delivery 11 CATHETER URETHRAL FOLEY, 10-30ML, 0 0 0 0 20 20 0 20 non FG14 2-WAY delivery 12 CATHETER URETHRAL FOLEY, 10-30ML, 0 0 0 0 20 20 0 20 non FG24 2-WAY delivery 13 HALOPERIDOL TABLETS 5MG 5 5 5 5 10 30 0 30 non delivery 14 TAPE UMBILICAL 3MM X 100M 5 8 5 5 5 5 33 0 0 33 non delivery 15 DEXAMETHASONE 0.5MG TABLETS 8 8 5 8 5 10 44 0 0 44 non delivery 16 FOLIC ACID 5MG TABLET 0 5 10 10 10 10 45 0 45 non delivery 17 MANUAL VACUUM ASPIRATION (MVA) 10 10 10 10 10 50 0 50 non DOUBLE VALVE delivery 18 SILVER NITRATE PENCIL 10 10 5 10 5 10 50 0 0 50 non delivery

19 TETANUS ANTITOXIN 1500IU INJECTION 0 10 10 10 10 10 50 0 0 50 non 0.9 ML delivery 20 MEBENDAZOLE 100MG TABLETS 10 5 10 10 10 10 55 0 55 non delivery 21 CATHETER SUCTION FG 20 OD 4MM 10 10 10 10 20 60 0 60 non delivery 22 CONDOMS 52MM, NO LOGO 0 3 20 20 20 0 63 0 0 63 non delivery 23 CHLORPHENAMINE MALEATE 4MG 12 10 15 10 15 15 77 0 0 77 non TABLET delivery 24 CALCIUM GLUCONATE INJECTION, 10%, 0 0 20 20 20 20 80 0 80 non 10ML VIAL delivery 25 CATHETER SUCTION FG 18 OD 4MM 10 10 10 10 50 90 0 90 non delivery 26 CATHETER SUCTION FG 12 OD 4MM 20 20 20 20 20 100 0 100 non delivery 27 SODIUM Phosphate ENEMA SOLUTION 20 20 20 20 20 100 0 100 non delivery 28 PROPRANOLOL 40MG TABLET 20 10 20 20 20 20 110 0 0 110 non delivery 29 ACETYLSALICYLIC ACID 75MG SR OR 20 20 20 20 20 20 120 0 0 120 non TABLET (CARDIOASPIRIN) delivery 30 IUD-COPPER CONTAINING DEVICE 0 30 30 30 30 120 0 120 non TCU380A delivery 31 LIGNOCAINE 5% IN DEXTROSE INJ, SPINAL 20 100 5 5 5 5 140 0 140 non delivery 32 KETOCONAZOLE 200MG TABLET 20 25 30 30 30 30 165 0 165 non delivery 33 LEVONORGESTREL 0.03MG TAB 3 CYCLES 30 83 30 30 30 30 233 0 0 233 non delivery 34 CEPHALEXIN 125MG/ML 100ML 50 50 50 50 50 250 0 250 non SUSPENSION delivery 35 MULTIVITAMIN SYRUP 100ML 50 50 50 50 50 250 0 250 non delivery 36 LEVONORGESTREL 0.75 MG 30 133 30 30 30 30 283 0 0 283 non delivery 37 SALBUTAMOL INHALATION 100 100 100 100 100 500 0 500 non 100MCG/DOSE 200 DOSES delivery 78 NYSTATIN 100,000 IU ORAL 0 10 10 10 10 20 60 10 10 10 10 10 50 10 Under SUSPENSION,30ML delivery 79 FUROSEMIDE 20MG/2ML INJ IM/SLOW 10 0 10 0 0 20 40 10 7 10 27 13 Under IV/IVINF delivery 80 AD SYRINGES 5ML+ NEEDLE DISP. 0 0 30 30 30 80 170 0 15 30 30 80 155 15 Under DETACHED delivery 81 INSULIN ISOPHANE HUMAN 100IU/ML 10 5 5 5 5 0 30 5 5 5 15 15 Under INJ SC 10 ML delivery

82 PHENOBARBITAL 200MG/2ML 20 0 20 0 0 40 20 2 22 18 Under INJECTION delivery 83 ALLOPURINOL 100MG TABLETS 0 10 0 10 10 30 1 10 11 19 Under delivery 84 PENICILLIN, PROCAINE 3MU+ 20 0 20 0 0 40 20 1 21 19 Under BENZYL 1MU AMPOULE delivery 85 GENTAMYCIN 0.3% EYE/EAR DROP 0 100 150 150 150 300 850 140 100 150 140 300 830 20 Under delivery 86 LIQUID SOAP DETERGENT FOR 0 0 10 10 10 20 50 10 20 30 20 Under HOSPITAL USE, 20LTR delivery 87 LUBRICATING JELLY 42G 10 0 10 10 10 0 40 10 10 0 20 20 Under delivery 88 NASAL OXYGEN CANNULA TWIN, 10 10 10 10 0 40 10 10 20 20 Under 160CM PAEDIATRIC delivery 89 PHENYTOIN SODIUM 100MG TABLET 10 10 15 0 15 20 70 10 15 10 15 50 20 Under delivery 90 SPECULUM VAGINAL (PLASTIC 0 10 10 10 50 80 10 50 60 20 Under DISPOSABLE) - LARGE delivery 91 SPECULUM VAGINAL (PLASTIC 0 10 10 10 50 80 10 50 60 20 Under DISPOSABLE) - MEDIUM delivery 92 WATER FOR INJECTION 10ML 76 17 40 40 40 50 263 76 18 17 40 40 50 241 22 Under delivery 93 BLADES SCALPEL SIZE 22 20 20 10 10 10 10 80 20 8 20 10 58 22 Under delivery 94 BLADES SCALPEL SIZE 24 30 20 10 10 10 20 100 30 18 20 10 78 22 Under delivery 95 NEEDLE LUMBAR PUNCTURE,23G X 20 20 20 20 20 20 120 45 50 95 25 Under 90MM delivery 96 SALBUTAMOL 4MG TABLET 20 20 20 20 20 30 130 20 15 20 20 15 15 105 25 Under delivery 97 SYRINGE DISP. HYPODERMIC LUER 5 20 10 10 10 20 75 5 5 20 10 10 50 25 Under INSULIN 100IU/1ML delivery 98 BISACODYL 5MG TABLETS 7 10 7 7 7 20 58 7 10 7 7 31 27 Under delivery 99 GYNAECOLOGICAL GLOVES S-7 0 20 10 10 10 20 70 4 20 10 5 4 43 27 Under 1/2,LATEX 1 PAIR delivery 100 PROMETHAZINE HCL 25MG TABLET 0 17 4 4 4 4 33 4 4 29 Under delivery 101 CANNULA I.V, WITH INJ. PORT & 20 10 10 10 10 20 80 20 10 10 10 50 30 Under STOPPER 22G, 0.7MM delivery 102 CANNULA I.V, WITH INJ. PORT & 30 30 30 30 30 10 160 30 15 30 15 30 10 130 30 Under STOPPER 24G, 1.9MM delivery 103 NASAL OXYGEN CANNULA TWIN, 10 10 10 10 0 40 10 10 30 Under 200CM ADULT delivery 104 PGA G2 SL 90 CM,1/2 CIRCLE, TH, 25 40 30 25 30 30 180 25 20 40 25 20 20 150 30 Under 40MM delivery

105 SUXAMETHONIUM CHLORIDE 30 1 30 1 0 62 30 30 32 Under 100MG/2ML INJECTION delivery 106 CATHETER URETHRAL FOLEY, 10- 10 10 10 10 10 10 60 10 15 25 35 Under 30ML, FG12 2-WAY delivery 107 ALBENDAZOLE 400MG TABLET 8 8 8 8 8 10 50 8 4 0 12 38 Under delivery 108 METHYLDOPA 250MG TABLETS 20 20 20 20 0 80 2 20 20 42 38 Under delivery 109 VITAMIN C (ASCORBIC ACID) 100MG 10 10 10 10 20 60 10 2 10 22 38 Under TABLET delivery 110 VITAMIN K1 (PHYTOMENADIONE) 0 0 20 20 20 10 70 2 20 10 32 38 Under 10MG/ML INJ IM delivery 111 BETAMETHASONE+NEOMYCIN 200 200 250 250 250 500 1,650 200 230 200 250 230 500 1,610 40 Under 0.1%+0.5% EYE DROPS 10ML delivery 112 CETRIZINE TABLET 10MG 50 50 50 50 50 50 300 50 10 50 50 50 50 260 40 Under delivery 113 FERROUS SULPHATE/FUMARATE 150- 40 40 50 30 50 50 260 40 30 40 30 50 30 220 40 Under 200 MG+FOLIC ACID 0.25 -0.4MG TAB delivery 114 KETAMINE 500MG/10ML INJECTION 20 0 20 20 20 100 180 20 20 100 140 40 Under IV/IM delivery 115 SODIUM (RINGERS) LACTATE 0 10 15 15 15 40 95 15 40 55 40 Under COMPOUND INFUSION delivery 116 ATENOLOL 100 MG TABLET 8 8 8 8 8 10 50 8 8 42 Under delivery 117 NASOGASTRIC TUBE - ADULT 20 0 0 0 0 0 50 50 7 7 43 Under delivery 118 HALOPERIDOL 5MG/1ML INJECTION 0 0 10 10 10 20 50 5 5 45 Under delivery 119 HALOPERIDOL TABLETS 10MG 5 22 10 5 10 15 67 2 5 10 17 50 Under delivery 120 CO-PACKAGED ORS AND ZINC 150 400 200 300 200 500 1,750 150 300 400 300 150 400 1,700 50 Under TABLETS delivery 121 GLOVES HEAVY DUTY, HOUSEHOLD 8 0 50 0 0 0 30 80 30 30 50 Under MEDIUM delivery 122 PARACETAMOL 125MG 30 20 20 20 0 90 20 20 40 50 Under SUPPOSITORIES delivery 123 PGA G1 SL 90 CM,1/2 CIRCLE, TH, 30 0 30 30 30 30 150 30 20 30 20 100 50 Under 40MM delivery 124 CHLORAMPHENICOL 0.5% EYE DROPS 0 43 50 50 50 50 243 50 43 50 50 193 50 Under 10ML delivery 125 CHLORAMPHENICOL 5% EAR DROPS 0 33 50 50 50 50 233 50 33 50 50 183 50 Under 10ML. delivery 126 FUROSEMIDE 40MG TABLET 20 10 10 10 10 30 90 20 10 9 39 51 Under delivery 127 AMOXICILLIN 250MG CAPSULE 0 0 100 100 100 100 400 74 100 85 85 344 56 Under delivery

128 BENZHEXOL 2MG TABLET 15 20 15 10 15 15 90 15 0 8 23 67 Under delivery 129 GAUZE W.O.W HYDROPHILIC 90CM X 100 200 150 150 150 200 950 100 110 200 150 120 200 880 70 Under 50M delivery 130 HALOTHANE INHALATION 250ML 20 20 20 20 20 100 20 10 30 70 Under delivery 131 RABIES VACCINE + SOLVENT 0.5ML 50 15 35 20 35 30 185 15 15 20 35 30 115 70 Under INJ 1 DOSE delivery 132 PREDINISOLONE 5MG TABLET 22 11 20 20 20 30 123 10 11 20 10 51 72 Under delivery 133 CATHETER SUCTION FG 14 OD 4MM 20 20 20 20 20 100 20 20 80 Under delivery 134 COTTON WOOL B.P. 500G 60 133 120 60 120 150 643 60 100 133 120 150 563 80 Under delivery 135 GLOVES EXAMINATION LATEX, LARGE 0 100 0 0 0 0 100 17 17 83 Under NON-STERILE delivery 136 MISOPROSTOL 200MCG TABS 0 5 20 20 20 30 95 0 2 6 8 87 Under delivery 137 SALBUTAMOL NEBULISER 5MG/2.5ML 30 30 30 30 0 120 30 30 90 Under VIAL delivery 138 PARACETAMOL 500MG TABLETS 220 100 150 200 150 150 970 220 100 100 200 150 100 870 100 Under delivery 139 POLYVIDONE-IODINE 10% 100 50 100 100 100 100 550 100 100 50 100 100 450 100 Under SOLUTION, BOTTLE 200ML delivery 140 HYDROGEN PEROXIDE 6% SOLUTION 100 67 50 50 50 100 417 100 90 67 50 8 315 102 Under 200ML delivery 141 PGA G2/0 SL 75CM,1/2 CIRCLE, TF, 20 30 20 20 20 30 140 20 15 35 105 Under 30MM delivery 142 ERYTHROMYCIN 125MG/ML 50 33 50 50 50 50 283 50 43 33 50 176 107 Under SUSPENSION delivery 143 CARBAMAZEPINE 200MG TABLET 25 30 30 30 30 20 165 25 30 0 55 110 Under delivery 144 ERYTHROMYCIN STEARATE 250MG 40 29 30 30 30 20 179 29 30 59 120 Under TABLET delivery 145 AMOXICILLIN DISPERSABLE TABLETS 40 50 50 40 50 50 280 40 30 50 40 0 160 120 Under 125MG delivery 146 CATHETER SUCTION FG 16 OD 5.3MM 20 20 20 20 50 130 10 10 120 Under delivery 147 SODIUM CHLORIDE/NORMAL SALINE 30 10 40 40 40 100 260 40 100 140 120 Under 0.9% INFUSION delivery 148 CIPROFLOXACIN 500MG TABLET 80 100 100 100 100 100 580 80 50 100 60 100 60 450 130 Under delivery 149 TRAMADOL 50MG CAPSULES 20 20 20 20 20 50 150 20 20 130 Under delivery 150 DICLOFENAC SODIUM 50MG ENTERIC 150 50 200 100 200 200 900 150 130 50 100 200 130 760 140 Under COATED TABLET delivery

151 NEEDLE LUMBAR PUNCTURE,25G X 50 0 50 0 50 0 150 10 10 140 Under 90MM delivery 152 PARACETAMOL 125MG/ML 50 40 50 50 50 50 290 30 40 50 30 150 140 Under SUSPENSION delivery 153 PLASTER ADHESIVE ZINC OXIDE, 100 195 200 200 200 300 1,195 100 130 195 130 200 300 1,055 140 Under 75MM X 5M delivery 154 AMITRIPTYLINE 25MG TABLET 22 30 30 30 30 30 172 22 0 22 150 Under delivery 155 ETONOGESTREL 68MG IMPLANT 100 100 100 100 100 500 100 50 100 100 350 150 Under (IMPLANON) delivery 156 CREPE BANDAGE 4 INCH ROLL 100 100 100 100 100 500 100 10 100 20 100 330 170 Under delivery 157 VITAMIN B COMPLEX TABLET 40 48 50 50 50 50 288 40 25 50 115 173 Under delivery 158 SILVER SULPHADIAZINE CREAM 1% 40 10 40 40 40 40 210 1 2 2 30 35 175 Under 20G TUBE delivery 159 COTRIMOXAZOLE 480MG TABLET 0 50 100 50 100 100 400 10 50 50 100 10 220 180 Under delivery 160 BENDROFLUAZIDE 5MG TABLET 36 36 40 40 40 40 232 35 35 197 Under delivery 161 MAGNESIUM TRISILICATE COMP 20 25 50 50 50 50 245 20 26 46 199 Under 250+120MG TABLET delivery 162 BETAMETHASONE VALERATE 0.1% 150 95 150 150 150 150 845 150 100 95 150 150 645 200 Under CREAM 15G delivery 163 IBUPROFEN 200MG TABLET 50 36 50 50 50 50 286 50 30 80 206 Under delivery 164 DOXYCYCLINE 100MG CAPS 50 0 100 50 100 100 400 50 85 50 185 215 Under delivery 165 NASOGASTRIC TUBE - PAED - 6 50 50 50 50 50 100 350 50 55 105 245 Under delivery 166 INSULIN MIXTARD HUMAN 100IU/ML 150 200 200 200 200 200 1,150 150 200 200 200 150 900 250 Under 10 ML delivery 167 NASOGASTRIC TUBE - PEAD - 4 30 50 30 30 30 100 270 0 10 10 260 Under delivery 168 CATHETER URETHRAL FOLEY, 10- 50 50 50 50 50 100 350 50 50 300 Under 30ML, FG16 2-WAY delivery 169 CATHETER URETHRAL FOLEY, 10- 50 50 50 50 50 100 350 50 50 300 Under 30ML, FG18 2-WAY delivery 170 DISPENSING ENVELOPES PLASTIC 40 60 80 80 80 80 420 40 80 120 300 Under 75X110MM delivery 171 LIDOCAINE HCL 2% INJECTION 0 0 300 300 300 200 1,100 250 300 200 750 350 Under delivery 172 CREPE BANDAGE 6 INCH ROLL 100 100 100 100 100 500 100 10 20 130 370 Under delivery 173 TETRACYCLINE 1% EYE OINTMENT 300 200 300 300 300 500 1,900 300 220 200 300 500 1,520 380 Under 3.5G TUBE delivery

174 METFORMIN HCL 500MG 500 100 300 400 300 150 1,750 500 150 400 300 1,350 400 Under TABLET delivery 175 PLASTER OF PARIS (POP) 6 INCH 150 50 100 100 100 200 700 100 50 100 250 450 Under ROLL delivery 176 PLASTER OF PARIS (POP) 8 INCH 150 50 100 100 100 200 700 200 200 500 Under ROLL delivery 177 ETHINYLESTRADIOL0.03+LEVONORGE 50 333 50 50 50 50 583 50 50 533 Under STREL0 .15MG 3CYCLES delivery 178 OMEPRAZOLE 20MG CAPSULES 150 150 200 150 200 300 1,150 100 150 200 100 550 600 Under delivery 179 METRONIDAZOLE 500MG/100ML 1,00 200 1,00 1,00 1,00 1,00 5,200 1,00 130 200 1,00 1,00 1,00 4,330 870 Under INFUSION 0 0 0 0 0 0 0 0 0 delivery 180 NIFEDIPINE RETARD 20MG TABLET 400 240 200 200 200 400 1,640 200 200 350 750 890 under

181 CAPTOPRIL 25 MG TABLETS 200 100 200 200 200 200 1,100 200 200 900 Under delivery 182 AMPICILLIN/CLOXACILLIN 75 200 200 200 200 100 975 17 20 0 37 938 Under 250MG/250MG CAPSULES delivery 183 GLOVES EXAMINATION LATEX, 200 500 200 200 200 200 1,500 80 198 200 478 1,022 Under MEDIUM NON-STERILE delivery 184 CLOTRIMAZOLE 1% TOPICAL CREAM 300 300 300 300 300 500 2,000 300 300 200 800 1,200 Under delivery 185 SAFE DELIVERY (MATERNITY) KIT 500 480 500 500 500 500 2,980 500 400 200 100 289 100 1,589 1,391 Under delivery 186 CLOTRIMAZOLE 100MG PESSARY 300 100 300 300 300 300 1,600 100 100 1,500 Under delivery 187 SODIUM HYPOCHLORITE 6% 1L 200 300 300 300 300 200 1,600 36 60 96 1,504 Under BOTTLE delivery 188 SET INFUSION ADULT, 15-20 0 1,00 2,00 1,00 2,00 2,00 8,000 180 100 1,00 2,00 2,00 6,180 1,820 Under DROPS/ML, + NEEDLE 21G 0 0 0 0 0 0 0 0 0 delivery

Appendix 3: Understaffing

Sector/department Approved positions Filled positions Unfilled positions Administration 22 17 5 Statutory 10 7 3 Finance 17 16 1 Education 13 8 5 Production 24 10 14 Health 11 6 5 Works 27 26 1 Community Based Services 7 6 1 Natural Resources 18 15 3 Planning 6 5 1 Internal Audit 6 4 2 Sub county Administration 187 119 68 Total 348 239 109

Appendix 4: Irregular Payment of Allowances

SN NAME POSITION COURSE OF STUDY EFFECTIVE Irregular Allowance Total per Annual DATE month payment hardship Consolidated Lunch Allowance 1 Ainkaminye Nursing Officer Bachelor Of Nursing 24/04/2015 132,000 78,324 210,324 2,523,888 Agnes 2 Musiimenta Enrolled Nurse Diploma In Nursing 19/5/2015 78,475 78,475 941,700 Jane 3 Mpairwe Shallon Enrolled Nurse Diploma In Nursing 1/5/2015 78,475 144,475 1,733,700 66,000 4 Robert Enrolled Nurse Diploma In Nursing 18/5/2015 78,475 78,475 941,700 Ensinikweri 5 Kamahoro Nursing Officer Bachelor Of Nursing 28/8/2014 132,000 78,475 210,475 2,525,700 Elizerbeth 6 Patience Nursing Officer Bachelor F Nursing 28/8/2014 175,905 78,475 66,000 320,380 3,844,560 Nyirangirimana 7 Nonyizima Education Masters In Research 2/2/2015 122,440 122,440 1,469,280 Richard Assistant And Public Policy 8 Kampire Community Masters In 10/8/2015 186,918 186,918 2,243,016 Beatrice Development Development Studies Officer 9 Leonali Mugisha Senior Accounts Bachelor Of Business 20/8/2014 135,791 135,791 1,629,492 Assistant Administration And Management 10 Boniventure Nursing Officer Diploma In Anesthesia 9/9/2013 78,475 66,000 144,475 1,733,700 Ngabire 11 Kanshakama Nursing Officer Bachelors In Nursing 24/8/2013 66,000 66,000 792,000 Annet Total 885,054 549,174 264,000 1,698,228 20,378,736