For the Year Ended 30Th June 2017

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF WAKISO DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2017

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

LIST OF ACROYNMS ...... iii Key Audit Matter ...... 5  Utilization of Medicines and Medical Supplies...... 5  Stock outs of Medicines and Health Supplies ...... 6  Expired Drugs ...... 6  Under Staffing ...... 7 Emphasis of Matter...... 7  Unpaid Pension Arrears ...... 7 Other Matter ...... 8  Failure to Implement Budget as approved by Parliament ...... 8  Low Recovery of Youth Livelihood Program Funds ...... 8  Mismanagement of Designated Areas ...... 9  Forest Reserves ...... 9  Wetlands ...... 9  Outstanding Utility Bills at Entebbe Hospital ...... 10 Management’s Responsibility for the Financial Statements ...... 10 Auditor’s Responsibilities for the Audit of the Financial Statements ...... 11 Appendices...... 13

LIST OF ACROYNMS

BOQ Bills of Quantities C/U Church of Uganda CAO Chief Administrative Officer DEO District Education Officer DLG District Local Government 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 Governments Financial and Accounting Manual 2007 LGFAR Local Governments Financial and Accounting Regulations 2007 LGMSD Local Government Management and Service Delivery MMHS Management of Medicines and Heath Supplies MoFPED Ministry of Finance Planning and Economic Development MoH Ministry of Health NFA National Forestry Authority 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 FINANCIAL STATEMENTS OF WAKISO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2017

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the financial statements of Wakiso District Local Government which comprise the Statement of Financial Position as at 30th June 2017, 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 Wakiso District Local Government for the year ended 30th June 2017 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) and the National Audit Act 2008. 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 Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act 2008, the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to my audit of the financial statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Key Audit Matter

Key audit matters are those matters that, in my professional judgment, are of most significance in my audit of the financial statements of the current period. These matters 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 matter described below as key audit matter to be communicated in my report.

 Utilization of Medicines and Medical Supplies The Management of Medicines and health Supplies Manual indicates that Medicines and health supplies form the second biggest expenditure in the health sector after human resources. The security of medicines must be ensured at all levels to prevent theft, abuse, misuse and wastage.

Consequently in the course of auditing Wakiso District’s Financial Statements, I considered the utilisation of medicines and medical supplies as an area of focus.

The audit focused on the procedures, processes, tools and documentation used to manage medicines and medical supplies which included;  Involving external expertise in identifying the sample of tracer medicines and medical supplies, and developing data collection tools.  Selecting medicines and medical supplies to trace their utilization in the hospital.  Analysing the delivery cycles, balances on stock cards and order levels to ascertain stock outs.  Obtaining and checking the records relating to the expired medicines and also inspecting the storage practices.  Establishing the availability of key human resource personnel to ensure that medicines and medical supplies are not wasted as explained in the Management of Medicines and medical Supplies Manual. I obtained the approved structure and compared it with the list of existing staff.

The audit involved the assessment of management of Medicines and Health supplies at Entebbe hospital, Buwambo HC IV, Namayumba HC IV and Wakiso HC IV and made the following observations;

 Stock outs of Medicines and Health Supplies Part 3 of the Management of Medicines and Health Supply’s (MMHS) manual requires that management establishes policies, procedures and techniques to maintain an optimum amount of stock of each item at all Health Facilities to minimize stock outs and expiry. I analyzed the delivery cycles, balances on stock cards. I observed that 5 items out of the 11 (eleven) selected indicator EMHS experienced stock outs within the audit period. Noticeably Mama Kits were out of stock for 103 days and coarten for 63 days at Entebbe Hospital.

The stock out may be a result of failure by NMS to supply drugs in the quantities ordered by Health centres and lack of reliable information on drugs usage and stocking positions. The stock outs; erodes patient confidence in the health sector which leads patients to explore alternative and inappropriate and expensive systems of health care.

The Accounting Officer explained that during the period under review there was a general stock out of Mama kits at NMS but indicated that supply for the same had resumed. He further explained that replenishment of stocks is pre-determined by NMS delivery schedule(Cycle system). The Accounting Officer should liaise with NMS to ensure continuous optimum stock of medicines and supplies.

 Expired Drugs Part 9 – of the Management of Medicines and Health Supplies (MMHS) manual requires that expired items should be properly recorded, placed in a designated area and destroyed in accordance with the local regulations. I obtained and checked the records relating to the expired medicines and also inspected how they are stored. I observed that units of assorted expired essential medicines and health supplies had expired and had not been destroyed as shown in appendix 1(a), 1(b) and 1(c). The controls over expired drugs are not functioning as intended .This can result in the expired drugs getting redistributed to the market .

The Accounting Officer attributed expiry of medicines to delivery of medicines not ordered for short expiry dates and low consumption of the medicines. I advised the Accounting Officer to liaise with NMS and have expired drugs disposed of.

 Under Staffing I obtained the approved structure and compared it with the list of existing staff. it was observed that out of 48 approved positions, only 17 (35%) posts were filled, leaving 31 (65%) posts vacant at Buwambo HC IV while out of 16 approved position, only 4 posts (25%) posts were filled, leaving 12(75%) posts vacant at Wakiso HC IV. It was also observed that Entebbe Hospital has an approved staff structure of 190 positions. However, out of 190 approved posts only 141(74%) positions are filled leaving 49 (26%) positions vacant. The positions of a pharmacist are critical in medicine management and require urgent attention at Entebbe Hospital. Under staffing overstretches the available staff beyond their capacity, creates job related stress to the fewer staff and negatively affects the level of public service delivery to the community.

The Accounting Officer explained that the recruitment process for Health workers was underway and that the vacant posts would be filled. The Accounting Officer should liaise with the relevant authorities including the Ministry of Public Service, Ministry of Finance Planning and Economic Development and the Health Service Commission to have the existing vacancies filled.

Emphasis of Matter Without qualifying my opinion, I draw attention to the following matter:

 Unpaid Pension Arrears The District had not paid pension and gratuity to 56 pensioners in accumulated pension and gratuity arrears to the tune of UGX.1,315,395,028 as shown on page 11 of the accounts. Accumulation of pension and gratuity arrears poses challenges to the claimants and may lead to Public outcry. The Accounting Officer explained that the outstanding pension areas would be paid during the subsequent year.

Other Matter In addition to the matter raised above, i consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements:

 Failure to Implement Budget as approved by Parliament 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. I observed that out of the budgeted revenue of UGX.64,987,545,689 the district received UGX.55,489,672,941 (85%) resulting into a shortfall of UGX.9,497,872,748 (15%). I further noted that a number of planned outputs for an amount of UGX.1,287,156,473 were not implemented. The most

greatly affected outputs included Road Routine and periodic maintenance-urban and Nutrition activities among others as shown in appendix 2. The failure to implement all the planned activities may have been a result of inadequate releases or may be an indication of inefficiency. Failure to implement activities denies service to the beneficiary communities and defeats the purpose for which budgeting and budgetary controls are instituted.

According to the Accounting Officer, the shortfall was majorly due to unrealized grants / revenue due for salaries in the 1st, 2nd and 3rd quarters, Uganda Road Fund of UGX.630,362,716, Ministry of Health funds for immunization of UGX.386,190,484 , the Health transitional grant of UGX.125millions and Funds from UNICEF which was not realized affecting implementation of several activities. The Accounting Officer should engage the relevant authorities and ensure that budget deficiencies are addressed and that all the allocated funds are released and all activities implemented according to the budget as approved by parliament and District Council.

 Low Recovery of Youth Livelihood Program Funds Section 6(i) of the Youth Livelihood Programme (YLP) document, 2013 requires all project funds disbursed to each youth interest group to be treated as a revolving fund to be repaid in accordance with the project financing agreement between the district

local government and the beneficiary youth interest group witnessed by the area resident state attorney. However, an analysis of recovery of the programme funds revealed that out of UGX.1,352,053,958 due for recovery (including service charge of UGX.61,097,808) only UGX.99,940,000 (7.4%) was recovered leaving UGX.1,252,113,958 outstanding as shown in appendix 3. Low Recovery adversely impact on Government objectives of setting up the programme as Revolving Fund to empower the Youth in Uganda to harness their socio-economic potential and increase self-employment opportunities and income levels.

The Accounting Officer explained that recovery measures instituted before are to be enforced and these included negotiation meetings with groups, setting up YLP recovery task force in LLGs, use of enforcement agencies like police, direct communication to LLGs with disciplinary warnings for those who fail to comply and setting up a YLP working group to enforce recovery measures for the LLGs and stated that the service charge would be calculated on all debts that exceed one year. The Accounting Officer to ensure that all the outstanding monies are recovered.

 Mismanagement of Designated Areas  Forest Reserves I observed that land titles were allocated within the forest reserve of Kitibulu , Nonve and Bukasa forest reserves. The Accounting Officer stated that the District communicated to the Commissioner Land registration to have the erroneous titles in Nonve Central and Bukasa Forest Reserves Cancelled. I advised the Accounting Officer to follow-up the matter with the relevant authorities.

 Wetlands A land title for plot 677 block 170 totaling to 4.8290ha was issued on 12th February 2016 lying within the Lwajjali wetland protection buffer zone. An inspection of Kabojja and Lubigi swamps revealed that the swamps had been taken over by individuals who had constructed temporary structures in the swamps. Encroachment on swamps has adverse effect on the environment.

The Accounting Officer explained that in an effort to save the escalating encroachment, a number of Improvement Notices had been issued as required under section 80(1) of the National Environment Act, Cap 153. The matter requires urgent attention.

 Outstanding Utility Bills at Entebbe Hospital There is an outstanding bill of UGX.342, 319,113 in respect of water(UGX.153, 327,271) and electricity (UGX.188, 991,842). This creates a risk that the hospital may fail to settle the outstanding bills and get disconnected. The Accounting Officer attributed the failure to settle the utility outstanding bills to the limited budget for the hospital which has not been revised over 15 years. The matter requires urgent attention. Management’s Responsibility for the Financial Statements Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Wakiso 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 delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the district, and using the Local Governments Financial and Accounting Manual, 2007 and Public Finance Management Act, 2015 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’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 the 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 judgment 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 our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the district’s internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the district’s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the district to fail to deliver its mandate.

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 him/her 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.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

4th December, 2017

Appendices

Appendix 1 (a)

Entebbe Hospital Expired Drugs

Name of Expired Medicine Quantity Cause Remarks

X-ray fixer conc. Liq, Aut 1 Changed the x-ray Not disposed off X-ray film blue sensitive 1packets No longer use films Not disposed off 43*35 HIV Determine 35 kits Near expiry Not disposed off Nasal gastive-5 20 Stopped usage Not disposed off Catheter Suction FG8 6 Stopped usage Not disposed off Endotracheal 8.0mm 20 oversize Not disposed off Brucella Abortus 5 inquire from lab Not disposed off TPHA test kit 100T 3 inquire from lab Not disposed off Pima Beads 2 inquire from lab Not disposed off Vacutainer Red Top 77 packets inquire from lab Not disposed off H/C Cleaner IL 73 packets inquire from lab Not disposed off

H/C Lyse IL 12 packets inquire from lab Not disposed off

expired in wards and brought Artesunate Imy 70 cemps Not disposed off back to store Ritaupicin/ison/pyraz/Gith 28 packets overstocked Not disposed off aubats Received from other sources - Tabs Quinine 2 tins Not disposed off district Unigold 2 packets overstocked Not disposed off Diclofenac Supp 22 packets short shelf life Not disposed off Received from other sources - Tabs Quinine 1 tin Not disposed off district Tabs Naliuxine Acid 2 packets Not disposed off Creatimine Liquid 20 packets inquire from lab Not disposed off Facs Clean SL 2 packets inquire from lab Not disposed off Drabkin's Caps 1 packets inquire from lab Not disposed off Liquid Detergent 40 ltr Leaked Not disposed off Catheter Suction FG12 48 Size was not used Not disposed off Bin Liner Brown 1 torn Not disposed off Humab Creatimine Liq 8 inquire from lab Not disposed off Albendazole Tab 400mg 27*1000 short shelf life Not disposed off Cefixine for oral Susp. 95 packets short shelf life Not disposed off 200mg/5ml-50ml Determine 4 packets short shelf life Not disposed off

HIV/ SYPHYLIS DUC(D) 50 packets inquire from lab Not disposed off Ryle's table FG14 8 low consumption Not disposed off Auto creatatine Liq 3 inquire from lab Not disposed off Simvastatin Tab 80mg 15*1000 short shelf life Not disposed off Rizatripian 5mg 166*9 short shelf life Not disposed off

APPENDIX 1(b)

Expired drugs at the District Headquarters Not yet Picked by NMS

NAMAYUMBA H/CIV HF1128 Source Expiry Quantity Unit price Total Value date INJ DIAZEPAM GOU Aug-14 60 386.7 23,202 INJ DIAZEPAM GOU Oct-14 80 290 23,200 INSULINE MIXTARD GOU Oct-14 10 10500 105,000 RHZE TPT Oct-14 20 0 - TABS LEVONORGESTEL TPT Feb-15 14 0 - FOLIC ACID GOU Mar-15 3 1800 5,400 KALETRA SYRUP TPT Mar-15 120 0 - INJ X-PEN GOU Mar-15 280 145 40,600 TABS MULTIVITAMIN GOU Jun-15 7 7150 50,050 CHLORAMPHENICAL EYE DROPS GOU Apr-13 80 2850 228,000 GENTAMYCIN EYE/EAR DROS GOU Apr-13 70 2200 154,000 INJ MANNITOL Jan-13 10 STAVUDINE/LAMIVUDINE TPT Jan-13 38 0 - 30MG/6MG SUXEMETHONIUM INJ GOU Dec-12 170 1406.5 CHLORAMPHENICOL EAR DROS GOU Sep-13 10 5350 ABACAVIR/LAMIVUDINE TPT Nov-12 92 0 - 60MG/30MG ALUVIA 200MG/50MG TPT Sep-12 2 0 - INJ PROMETHAZINE GOU Sep-12 10 INJ DEXAMETHAZINE GOU Sep-12 28 591 16,548 INJ ADRENALINE GOU Sep-12 10 669 669 INJ MAGNESIUM SULHATE GOU Jul-12 6 2850 17,100 INSULINE MIXTARD GOU Nov-11 80 10500 840,000 INJ METOCHLOPRAMIDE GOU Aug-12 10 121.5 1,215 PHENOBABITONE GOU May-13 1 10800 10,800 WAKISO H/C 1V ( HF 0355) Name of Expired Medicine Source Expiry Quantity Unit price Total Value date

GOU VACUTAINER SERUM TPT May-13 10X100 0 - VACUTAINER RED TOPS TPT Aug-14 18X100 0 - VACUTAINER GREY TOP TPT Jan-14 3X100 0 - MICRO TUBES TPT Mar-14 65X100 0 - PROMETHAZINE INJECTION GOU Jul-14 50 AMPS DEXAMETHASON INJECTION GOU Oct-12 80 VIALS 591 SULBUTAMOL TABS GOU Jun-13 7X1000 0 - NIVERAPINE SYRUP 240MLS TPT Jun-16 1 0 - HEPATITIS B KITS TPT Feb-12 6 0 - GENTAMYCIN EYE DROPS GOU Oct-12 2 2200 4,400 CHLORAMPHENICAL EYE DROPS GOU Aug-12 16 2850 45,600 NIVERAPINE ORAL SUSPENSION TPT Jun-13 28X30 0 - 50MG IUD TPT Jul-14 37 PCS 0 - NIVERAPINE SYRUP 100MLS TPT Aug-14 2 BOTLES 0 - RHE TPT Apr-14 26X24 0 - RHZ PEAD TPT Apr-14 12X24 0 - RH PEAD TPT Dec-13 9X24 0 - CHASE BUFFER TPT Oct-12 4 0 - LIGNOCAINE HYDROCHLPRIDE GEL GOU Dec-15 15 0 -

REAGENTS STRIPS FOR TPT Apr-09 4 0 - URINALYSIS NYSTATIN ORAL SUSPENSION GOU Apr-14 1 1350 1,350 30MLS UNIGOLD TPT Jun-14 3 0 - METHLYNE BLUE TPT May-13 6 0 - FIELD STAIN B TPT Jun-14 5 0 - FIELD STAIN A TPT Jun-13 4 0 - IMMERSION OIL TPT May-14 I 0 - ETHER TPT May-14 I METOCHROPRIMIDE INJECTION GOU May-14 130 121.5 15,795 CHLORPROMAZINE INJECTION GOU Jun-14 120 152.5 18,300 CAPILLARY GOU May-12 56 BENZHEXOL TABLETS GOU Feb-09 6 5650 33,900 ACICLOVIR CREAM GOU Feb-10 15 1650 24,750 ZINKED Dec-12 370 AMINOPHYLINE INJECTION GOU Dec-12 53 250 13,250 FRUSEMIDE INJECTION GOU Jul-12 84 152 12,768 BENDROFLUMETHAZIDE TABLETS GOU Jun-09 5 19.45 97

IMPRAMIDE TABLETS GOU Mar-09 1

PROMETHAZINE TABLETS GOU Apr-14 1 6200 6,200 SYRINGES+NEEDLES 5ML GOU Aug-12 4 18100 72,400 FLUCONAZOLE SYRUP TPT Feb-12 269 0 - MICRUT Aug-14 280 ATROPINE GOU Feb-14 16 113 1,808 KY-JELLY GOU Aug-12 4 4450 17,800 RINGERS LACTATE GOU Aug-12 164 972.9 159,556 AMPICLOX INJECTION GOU Sep-13 85 DIAZEPAM INJECTION GOU Jun-13 480 232 111,360 ABACAVIR/ LAMIVUDINE TPT Mar-13 119 0 - 60MG/30MG TDF/3TC ADULT TPT Nov-12 95 0 - TRIMUNE BABY TPT Sep-12 58 0 - OXYTOCIN INJECTION GOU Jul-09 60 146 8,760 THIOPENTAL Dec-12 41 SUTURES GOU Dec-11 5 30350 151,750 ZIDOVUDINE SYRUP TPT Aug-12 18 0 - HALOPERIDOL INJECTION GOU May-11 3 3310 9,930 PIMA CD4 CATRIDGES TPT Feb-14 7 0 - AZT/3TC TPT Jan-13 12 0 - CLOXACILIN GOU Sep-09 12 DEXTROSE 5% GOU Jul-17 3 1047.9 3,144 NORMAL SALINE GOU Jul-13 32 1152.1 36,867 PPF INJECTION GOU Jul-12 28X10 JADELLE TPT Sep-14 570 PCS 0 - HYDROGEN PEROXIDE GOU Nov-13 3 800 2,400 VACUTAINER NEEDLES TPT Jul-09 10X100 0 - WATER FOR INJECTION GOU Jun-13 41 65.5 2,686 VITAMIN K INJECTION GOU Dec-13 85 900 76,500 ZIDOVUDINE 200MG TPT Jun-14 283X60 0 - KIRA H/CIII ABACAVIR/LAMIVUDINE TPT Mar-17 37 0 - 60MG/30MG RIFAMPICIN/ISONIAZID/PYRAZINA Feb-17 3 0 - MIDE 60/30MG/150MG RIFAMPICIN/ISONIAZID 60/30MG TPT Feb-17 1 0 -

LOPINAVIR/ROTONAVIR PEAD TPT Dec-17 10 0 - AZT/3TC PEAD TPT Dec-16 44 0 - ATAZANAVIR/300MG/100MG TPT Dec-16 5 0 -

FROM THE DISTRIC HEALTH STORES

VITAMIN A CAPSULES 200,00IU GOU Jan-17 1 99300 99,300

STAT PAK TEST KITS TPT Jan-17 9 0 -

HYDROCORTISONE INJECTION GOU Jan-17 50 960 48,000

NEVIRAPINE SYRUPS GOU Mar-17 18 0 -

ABACAVIR/LAMIVUDINE GOU Dec-16 445 0 - 600MG/300MG METRONIDAZOLE 200MG GOU Jan-17 5 10100 50,500

QUININE TABS 300MG GOU Dec-16 6 121750 730,500

QUININE TABS 300MG GOU Apr-17 5 121750 608,750

RHE TPT Mar-16 24 0 -

RHZE ADULT TPT Dec-16 3 0 -

ABACAVIR 60MG/LAMIVUDINE TPT Mar-17 209 0 - 30MG AZT/3TC ADULT GOU Mar-17 298 0 -

AZT/3TC PEDIATRICS TPT 1/2017,3/20 1039 0 - 17 ARTEMETHER/LUMEFANTRIN TPT Mar-17 99 0 - (24`S) ARTEMETHER/LUMEFANTRIN TPT Apr-17 42 0 - (24`S) PROVIDINE IODINE GOU Apr-17 160 4200 672,000

MAGNESIUM SULPHATE INJECTION GOU May-17 19 2850 54,150

AMOXICILINE DISPERSIBLE (ICCM) TPT May-17 247 0 -

SALBUTAMOL TABS GOU Jun-17 7 3550 24,850

BENZATHINE INJECTION GOU Jun-17 10 535 5,350

DEPO PROVERA INJECTION GOU May-17 600 0 -

DEPO PROVERA INJECTION GOU Jun-17 7250 0 -

Appendix 1(c) Expired Drugs at Buwambo HC IV

Name of Expired Date of Expiry Quantity Cause of expiry Medicine manufacture date Hydralazine inj. Jan-14 Jan-16 1*10 Low consumption drug Atrophine Nov-13 Oct-16 2*10 Low consumption drug Frusemide tabs. Nov-13 Oct-16 1.5 tins Low consumption drug Glucose 50% Jun-14 May-16 1 bottle Low consumption drug Suxamethonium Jun-14 Jun-16 100 ampies Short expiry Thiodental inj. Dec-14 Nov-16 9 ampies Low consumption drug Urine strips Dec-14 Dec-16 5pkt*100 Short expiry Neverapine oral Jan-14 Dec-16 40 bottles Short expiry Insulin/isophane Apr-14 Mar-16 25 vials Not ordered and no patients Insulin/human- May-14 Apr-16 Not ordered and no patients soluble

Appendix 2 Budget Performance Analysis

Un implemented Activities;

Outpu Planne Amount Amount Departmen Item Actual t Variance d Budgeted Released Audit Remarks t Description Output varian (UGX) Output (UGX) (UGX) ce

25% of funds not realized. Health Wakiso HCIV 1 1 500,000,000 375,000,000 125,000,000 Unrealized Transitional 0 Development Grant Nutrition 1,003,130,70 Activities (1,003,130,70 Nutritional Activities not 0 0 (UNICEF 0) implemented. Funding) Routine maintenance- Under performed by 25%. 5463.6 4097.7 209,438,000 112,391,600 (97,046,400) urban (kms) (1366) Under funded by 46% labour District road Under funded by 3.2% and thus periodic 21.8 20.1 420,150,000 406,882,200 (13,267,800) 8% of planned activities not maintenance (1.7) done. Works

Under performed by 10% District road Despite the release of all funds routine 199.7 180 267,605,000 342,625,700 75,020,700 for the activity. maintenance Under budgeted. (19.7)

Appendix 3 Wakiso Youth Livelihood Program Funds Summary of Individual Ledgers as at 30-June-2017 LOWER LOCAL DATE OF LOAN AMOUNT INTEREST TO AMOUUNT BALANCE NAME OF YOUTH GROUP AMOUNT DUE NO. GOVERNMENT RECEIVED DATE RECOVERED OUTSTANDING 1 1- Muzinda Youth Development 29/08/2014 8,000,000 400,000 8,400,000 0 8,400,000 NSANGI/KYENG Assn ERA TC 2 Twekembe Kitemu youth 23/09/2014 6,000,000 300,000 6,300,000 0 6,300,000 Development Association 3 Kyengera Youth Beauty standard 29/08/2014 10,828,000 541,400 11,369,400 0 11,369,400 salon 4 Buwali youth Developemtn 29/08/2014 8,127,000 406,350 8,533,350 0 8,533,350 Association 5 Kimbejja Buddo Nezikokolima 23/06/2016 9,102,000 455,100 9,557,100 0 9,557,100 Youth Group

6 Mpirigisa Gagawala Farmers 23/06/2016 6,300,000 315,000 6,615,000 200,000 6,415,000 7 Tukolelewamu Youth devt Grp 23/06/2016 6,000,000 300,000 6,300,000 0 6,300,000 8 Youth Focused Project 14/04/2015 9,000,000 450,000 9,450,000 580,000 8,870,000 9 2-Wakiso T.C Kasengejje hair dressing youth 29/08/2014 5,000,000 250,000 5,250,000 300,000 4,950,000 project 10 Kisimbiri Youth catering project 26/05/2017 5,000,000 0 5,000,000 0 5,000,000 11 Kkona catering youth project 16/09/2014 5,700,000 285,000 5,985,000 1,000,000 4,985,000 12 Najjemba leather works youth 29/08/2014 7,000,000 350,000 7,350,000 1,750,000 5,600,000 project 13 Kisimbiri welders youth project 29/08/2014 10,000,000 500,000 10,500,000 5,300,000 5,200,000 14 Mpunga carpentry and joinery 29/08/2014 8,400,000 420,000 8,820,000 100,000 8,720,000 youth project 15 Mpunga youth project 16/09/2014 5,000,000 250,000 5,250,000 720,000 4,530,000 16 Kayunga Youth welders project 30/05/2016 6,570,000 328,500 6,898,500 450,000 6,448,500 17 Kkona Youth - Poultry Project 8,000,000 400,000 8,400,000 350,000 8,050,000 18 Wagaba Akwata empola youth 29/08/2014 393,300 8,259,300 8,259,300 3-Kakiri S/c 7,866,000 0 group 19 Gobero Events Management 09/10/2014 8,860,000 443,000 9,303,000 200,000 9,103,000 20 Mwera youth welding project 09/10/2014 7,200,000 360,000 7,560,000 300,000 7,260,000 21 Sentema Zinunula omunaku 09/10/2014 9,031,000 451,550 9,482,550 0 9,482,550 group

22 Bukerekere Youth Development 23/06/2016 7,000,000 350,000 7,350,000 6,176,100 Group 1,173,900 23 Kamuli Nkobazambogo youth 23/06/2016 6,000,000 300,000 6,300,000 1,150,000 5,150,000 group 24 Nampunge Lead Africa youth 23/06/2016 7,002,000 350,100 7,352,100 300,000 7,052,100 group 25 Nsumbi youth knitting designing 29/08/2014 350,000 7,350,000 180000 7,170,000 4-Wakiso s/c 7,000,000 project 26 Nabuzinga youth Tents & Chairs 26/05/2017 5,000,000 0 5,000,000 5,000,000 0 Hire

27 Kigoma youth poultry project 29/08/2014 9,300,000 465,000 9,765,000 1,300,000 8,465,000 28 Munaku kaama youth group 29/08/2014 8,390,000 419,500 8,809,500 3,600,000 5,209,500 29 Youth alert ginger youth project 29/08/2014 12,100,000 605,000 12,705,000 3,600,000 9,105,000 30 Kikaaya youth poultry project 29/08/2014 9,800,000 490,000 10,290,000 0 10,290,000 31 Bulenga Youth Bakers Group 23/06/2016 4,500,000 225,000 4,725,000 50,000 4,675,000 32 Mukama Afaayo Gimbo Youth 23/06/2016 6,330,000 6,646,500 0 6,646,500 Garlic Project 316,500 33 Nsumbi Youth welding Dev't 23/06/2016 7,500,000 7,875,000 180,000 7,695,000 375,000 Association 34 Twekembe Buloba Youth 23/06/2016 7,500,000 7,875,000 1100000 6,775,000 375,000 Development Association 35 Art & Craft Youth Project Buloba 23/06/2016 5,512,500 4,862,500 262,500 5,250,000 650,000 36 5-Masuliita s/c Lwemwedde photo studio youth 29/08/2014 8,615,000 9,045,750 180,000 8,865,750 430,750 project 37 Lugungudde poultry farmers 29/08/2014 9,995,500 10,495,275 800,000 9,695,275 499,775 youth group 38 Ggamba animal traction youth 29/08/2014 9,712,500 8,712,500 9,250,000 462,500 1,000,000 project 39 Wololo piggery youth project 29/08/2014 7,640,000 382,000 8,022,000 100,000 7,922,000 40 Nakikungube youth group 29/08/2014 9,000,000 450,000 9,450,000 300,000 9,150,000 41 Lwemwedde Functional Services 23/06/2016 7,430,000 7,801,500 0 7,801,500 Youth Project 371,500

42 Sseganga Piggery Youth Project 23/06/2016 8,000,000 400,000 8,400,000 500,000 7,900,000 43 Lugungudde poultry youth 23/06/2016 7,571,000 378,550 7,949,550 7,949,550

Project 44 6-Namayumba 29/08/2014 6,783,000 5,583,000 Colline beauty salon Bbembe 6,460,000 323,000 1,200,000 S/C 45 Nakitokolo youth Hair Dressing & 26/05/2017 8,000,000 8,000,000 8,000,000 0 0 Costometology 46 Gangama poultry project 29/08/2014 7,000,000 350,000 7,350,000 0 7,350,000 47 Suubi youth group 29/08/2014 9,340,000 467,000 9,807,000 0 9,807,000 48 Kibujjo youth group 29/08/2014 6,000,000 300,000 6,300,000 450,000 5,850,000 49 Kiddugala youth group 29/08/2014 5,000,000 250,000 5,250,000 1,500,000 3,750,000 50 Kanziro Afaayo Youth Agro 26/05/2017 8,000,000 0 8,000,000 8,000,000 Processing 51 Malangata youth poultry project 29/08/2014 7,000,000 350,000 7,350,000 500,000 6,850,000 52 Bukalango Mt. Zion youth 29/08/2014 10,500,000 2,200,000 7-Kakiri T.C 10,000,000 500,000 function services project 8,300,000 53 Naddangira youth God’s mercy 16/09/2014 10,200,000 10,710,000 571,000 10,139,000 510,000 tailoring group 54 Naddangira youth tailoring 29/08/2014 3,200,000 3,360,000 447,000 2,913,000 160,000 project 55 Kambe Functional Services youth 23/06/2016 8,500,000 8,925,000 400,000 8,525,000 425,000 project 56 Kigagga Stationery Youth Project 23/06/2016 7,500,000 375,000 7,875,000 250,000 7,625,000 57 Kisenyi Metal WorksYouth Project 23/06/2016 8,000,000 8,400,000 8,220,000 400,000 180,000 58 8- Masuliita TC Kanzize youth juice making 16/09/2014 7,850,000 8,242,500 0 8,242,500 392,500 project 59 Masuliita tube bumu poultry 16/09/2014 6,000,000 6,300,000 750,000 5,550,000 300,000 project 60 Masuliita kamukamu Devt group 29/08/2014 8,200,000 410,000 8,610,000 500,000 8,110,000 61 Kiziba masuliita youth Devt. 16/09/2014 5,508,000 5,783,400 500,000 5,283,400 275,400 Group 62 Masuliita Youth Development 23/06/2016 10,495,275 0 10,495,275 9,995,500 499,775 Group 63 Masulita Tusuubira Development 23/06/2016 8,400,000 8,400,000 8,000,000 400,000 0 Group 64 23/06/2016 5,250,000 5,050,000 Nsinzi Youth development group 5,000,000 250,000 200,000 65 9- Nangabo Kazinga Yotuh Poultry project 29/08/2014 8,700,000 435,000 9,135,000 700,000 8,435,000 66 Ndazabazadde poultry project 09/10/2014 11,000,000 550,000 11,550,000 0 11,550,000

67 Bulamu Kasangati Leather works 29/08/2014 4,000,000 200,000 4,200,000 0 4,200,000 68 Kitetikka youth league restaurant 29/08/2014 5,908,000 6,203,400 700,000 5,503,400 295,400 and outside catering 69 Kayebe Youth Maize Miller 23/06/2016 10,000,000 500,000 10,500,000 0 10,500,000 70 Kiwalimu Public Address Project 23/06/2016 8,000,000 400,000 8,400,000 0 8,400,000 71 Wattuba Youth Goat rearing 23/06/2016 8,000,000 8,400,000 3,730,000 4,670,000 400,000 Project 72 Manyangwa A poultry project 29/08/2014 6,500,000 325,000 6,825,000 400,000 6,425,000 73 Gayaza A unisex salon 09/10/2014 7,000,000 350,000 7,350,000 300,000 7,050,000 74 10-Ssisa/ Namulanda youth group 29/08/2014 8,000,000 8,400,000 0 8,400,000 400,000 Kajjansi T/C 75 Nsangu Youth Metal Fabrication 26/05/2017 7,000,000 7,000,000 0 7,000,000 0 Project 76 Bweya Nganjo Youth Piggery 26/05/2017 9,000,000 0 9,000,000 0 9,000,000 77 Bulwanyi piggery youth project 09/10/2014 11,059,600 552,980 11,612,580 0 11,612,580 78 Nakawuka piggery youth project 09/10/2014 12,000,000 600,000 12,600,000 0 12,600,000 79 Mirembe mixed farmers group 09/10/2014 8,388,200 419,410 8,807,610 0 8,807,610 80 Ngongolo youth development 09/10/2014 11,500,000 12,075,000 0 12,075,000 575,000 group 81 Nankonge Central Youth Poultry 26/05/2017 9,000,000 9,450,000 0 9,450,000 450,000 Assn 82 Noars Ark Youth Development 8,370,000 0

Project 8,370,000 8,370,000 83 Afro youth group 29/08/2014 12,000,000 600,000 12,600,000 0 12,600,000 84 11- Bussi Tebankiza youth project 09/10/2014 7,110,000 355,500 7,465,500 0 7,465,500 85 Bwaise Youth Development 23/06/2016 7,500,000 375,000 7,875,000 0 7,875,000 86 Kava St.Mary's Catholic Y.Grp 23/06/2016 7,500,000 375,000 7,875,000 70,000 7,805,000 87 Tebankiza Zinunula Youth Group 23/06/2016 8,000,000 400,000 8,400,000 500,000 7,900,000 88 Twezimbe farmers youth grp 30/05/2016 6,000,000 6,300,000 0 6,300,000 300,000 Makanaga 89 12-Katabi YIAD poultry project Bunono 29/08/2014 11,161,500 558,075 11,719,575 0 11,719,575 90 Bugabo poultry project 29/08/2014 9,750,000 487,500 10,237,500 500,000 9,737,500 91 Kakindu kasubi poultry project 29/08/2014 10,030,000 501,500 10,531,500 650,000 9,881,500 92 Nalugala kukiriza youth poultry 29/08/2014 10,000,000 10,500,000 950,000 9,550,000 500,000 project 93 Abaita ababiri youth poultry 29/08/2014 8,036,000 8,437,800 590,000 7,847,800 401,800 project

94 Bunono Crafts shoe making 23/06/2016 7,503,000 7,878,150 0 7,878,150 375,150 Project 95 Kawuku Trust In God Furniture 23/06/2016 7,500,000 7,875,000 1,350,000 6,525,000 375,000 Mart 96 Kitala Home and Body Care 23/06/2016 6,000,000 6,300,000 0 6,300,000 300,000 Product 97 Kitala Poultry Farm 23/06/2016 6,900,000 345,000 7,245,000 0 7,245,000 98 13-Mende Bulondo poultry youth project 23/09/2014 10,600,000 11,130,000 10,130,000 530,000 1,000,000 99 Banda tree nursery project 29/08/2014 8,600,000 430,000 9,030,000 2,250,000 6,780,000 100 Buterega Youth Poultry 26/05/2017 7,000,000 7,000,000 0 7,000,000 101 Nkoowe welding youth project 29/08/2014 12,000,000 600,000 12,600,000 500,000 12,100,000 102 14.Namayumba Kyampisi youth group 29/08/2014 6,850,000 7,192,500 342,500 342,500 TC 6,850,000 103 Namayumba Youth Upsteppers 26/05/2017 6,000,000 6,000,000 0 6,000,000 0 Metal Fabrication 104 Namayumba youth resource 29/08/2014 6,000,000 6,300,000 150,000 6,150,000 300,000 centre 105 Namayumba youth Alliance 16/09/2014 12,000,000 600,000 12,600,000 0 12,600,000 106 Kyampisi youth Twezimbe 26/05/2017 7,000,000 7,000,000 0 7,000,000 0 Mabanga Piggery 107 Silver engineering services 29/08/2014 6,000,000 300,000 6,300,000 550,000 5,750,000 108 15-kasanje Buyege piggery youth project 29/08/2014 6,910,000 345,500 7,255,500 0 7,255,500 109 twekulakulanye Gayaza poultry 29/08/2014 6,553,500 6,881,175 0 6,881,175 327,675 project 110 Tabakamunye combined youth 29/08/2014 6,553,000 6,880,650 100,000 6,780,650 327,650 project 111 Buyiga Poulty Youth Livelihood 23/06/2016 7,927,750 8,324,138 600,000 7,724,138 396,388 Project 112 Kaggulumbe Piggery Youth 23/06/2016 7,050,000 7,402,500 0 7,402,500 352,500 Livelihood Project 113 kisindye youth piggery 30/05/2016 6,000,000 6,300,000 0 6,300,000 300,000 dev.project 114 kasanje poultry youth club 30/05/2016 6,000,000 300,000 6,300,000 0 6,300,000 SUB TOTAL 889,371,550 40,950,078 930,321,628 73,971,900 856,349,728 FUNDS DISBURSED TO MUNICIPALITIES 115 a) Entebbe Municipality

116 16-Entebbe B Kigungu muwanguzi disability 29/08/2014 10,400,000 520,000 10,920,000 0 10,920,000 project 117 Kiwafu Devine producers youth 29/08/2014 10,000,000 500,000 10,500,000 0 10,500,000 project 118 Nakasamba success youth group 09/10/2014 6,400,000 320,000 6,720,000 1,700,000 5,020,000 119 Kigungu mapeera youth poultry 29/08/2014 8,000,000 400,000 8,400,000 0 8,400,000 project 120 Kitooro RAP city production youth 29/08/2014 12,310,000 615,500 12,925,500 0 12,925,500 project 121 17- Entebbe A Namate under employed youth 09/10/2014 9,000,000 450,000 9,450,000 500,000 8,950,000 poultry project 122 Lunyo central youth Assoc 09/10/2014 8,835,000 441,750 9,276,750 1,750,000 7,526,750 123 Namataba Poultry project 29/08/2014 7,710,000 385,500 8,095,500 245,000 7,850,500 0 72,092,750 b) Kira Municipality 18-Kira 124 Big Brother shoe making Association 29/08/2014 8,301,500 415,075 8,716,575 0 8,716,575

125 Kigandazi Tent Manufacturers 16/09/2014 10,560,000 528,000 11,088,000 0 11,088,000 126 Kitukutwe Poultry project 29/08/2014 10,000,000 500,000 10,500,000 1,700,000 8,800,000 127 Bulindo welding and metal 16/09/2014 400,000 8,400,000 8,400,000 fabrication project 8,000,000 0 128 Kamuli “A” Kira Youth Events 10,000,000 500,000 10,500,000 0 10,500,000 129 Bbuto Youth Fablication and metal 23/06/2016 500,000 10,500,000 10,500,000 works 10,000,000 0 0 58,004,575 130 19-Nansana Kyosimba onaanya youth outside 29/08/2014 11,550,000 577,500 12,127,500 0 12,127,500 Div catering group 131 Suzzie school of beauty &salon mgt 16/09/2014 9,180,000 459,000 9,639,000 600,000 9,039,000 Assoc. 132 Youth Poultry breeders and feeds 29/08/2014 10,608,000 530,400 11,138,400 440,000 10,698,400 Assoc 133 Ochieng youth Alive Bakery project 29/08/2014 9,730,000 486,500 10,216,500 0 10,216,500 134 Kazo Central Innovators in Progress 23/06/2016 8,000,000 400,000 8,400,000 630,000 7,770,000 135 Nabweru North Youth Development 23/06/2016 5,000,000 250,000 5,250,000 0 5,250,000

Catering and ceremonial Services 136 Nabweru South Hikmah Decoration 23/06/2016 6,000,000 300,000 6,300,000 0 6,300,000 Project 137 Nansana 7/8 together we get rich 24/06/2016 5,000,000 250,000 5,250,000 0 5,250,000 poultry Project 138 Nansana East Pearl Bakery & 23/06/2016 6,000,000 300,000 6,300,000 0 6,300,000 Confectionary 139 Nansana Youth focus Group 9,000,000 450,000 9,450,000 250,000 9,200,000 140 20-Nabweru Maganjo B candle youth project 29/08/2014 8,000,000 400,000 8,400,000 336,100 8,063,900 Div. 141 Nakyesanja metal youth fablication 29/08/2014 6,700,000 335,000 7,035,000 100,000 6,935,000 142 Maganjo B youth snacks 29/08/2014 5,706,100 285,305 5,991,405 0 5,991,405 143 Ttula youth juice processing ggroup 29/08/2014 7,500,000 375,000 7,875,000 150,000 7,725,000 144 WAKISO Nabweru Youth Poultry Group 431,500 287,500 8,630,000 9,061,500 8,774,000 145 Kawempe “B” Youth Bionic design 23/09/2014 5,500,000 275,000 5,775,000 300,000 5,475,000 146 21-Gombe Kitanda youth development assoc 09/10/2014 1,343,000 67,150 1,410,150 100,000 1,310,150 147 Kitungwa youth piggery project. 09/10/2014 8,175,000 408,750 8,583,750 150,000 8,433,750 148 Nasse youth poultry project 09/10/2014 9,954,000 497,700 10,390,200 0 10,390,200

149 Mwererwe youth poultry project 09/10/2014 8,292,000 414,600 8,706,600 0 8,706,600 150 Buwambo Shoe mending Youth 23/06/2016 7,050,000 352,500 7,402,500 0 7,402,500 Projeect 151 Kavule Video Auditing & Photo 22/08/2016 7,000,000 350,000 7,350,000 0 7,350,000 Studio 152 Lwadda A Welding 23/06/2016 8,000,000 400,000 8,400,000 0 8,400,000 153 Migadde P.Square Entertainment / 23/06/2016 7,300,000 365,000 7,665,000 0 7,665,000 Music 154 22- Sitabale Bupayi youth saloon project 16/09/2014 5,490,000 274,500 5,764,500 4,643,500 Busukuma 1,121,000 Div.

155 Magigye suubi youth Development 29/08/2014 10,000,000 500,000 10,500,000 972,000 9,528,000 Assoc,

156 Kiwenda youth empowerment 16/09/2014 12,380,000 619,000 12,999,000 150,000 12,849,000 project 157 Kiwenda mazima youth furniture 29/08/2014 11,250,000 562,500 11,812,500 570,000 11,242,500 158 ICT for youth empowerment 29/08/2014 6,980,000 349,000 7,329,000 430,000 6,899,000 0 221,449,405 Makindye Ssabagabo Municipality 159 23-Makindye Harambe youth initiative 29/08/2014 8,800,000 440,000 9,240,000 0 9,240,000 160 Ngobe youth Association 29/08/2014 9,650,000 482,500 10,132,500 8,382,500 1,750,000 161 Masajja youth allied Association 29/08/2014 6,300,000 315,000 6,615,000 0 6,615,000 162 Lufuka leather works youth 29/08/2014 7,000,000 350,000 7,350,000 1,300,000 6,050,000 project 163 Kinyana youth Alive 29/08/2014 8,000,000 400,000 8,400,000 1,450,000 6,950,000 164 Bongole youth poultry Association 23/09/2014 7,000,000 418,500 7,480,000 500,000 6,980,000

0 44,217,500

Sub TOTAL 401,584,600 20,147,730 421,732,330 25,968,100 395,764,230 1,290,956,1 1,352,053,95 Grand Total 50 61,097,808 8 99,940,000 1,252,113,958