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Local Government Workplan Vote: 540 Mpigi District Structure of Workplan Foreword Executive Summary A: Revenue Performance and Plans B: Summary of Department Performance and Plans by Workplan C: Draft Annual Workplan Outputs for 2015/16 D: Details of Annual Workplan Activities and Expenditures for 2015/16 Page 1 Local Government Workplan Vote: 540 Mpigi District Foreword The District will focus on improving access to quality socio services and promotion of sustainable management of the development infrastructure. Coordination of extension services for improved production, household food security, promotion of value addition and improving household incomes. Monitoring, coordination and support supervision of government programmes at district and LLG as well as NGO activities to ensure harmony Mobilizing community for development and supporting community based development initiatives in order to livelihood. Mpigi District Approved Revenue and Expenditure Estimates for FY 2014/2015 are totaling to Shs.22,640,358,000/=. Local Raised Revenue will contribute Shs 1,045,836,000/=, Central Government Transfers Shs.21,044,736,000/= and Donor funds 549,786,000/=. Page 2 Local Government Workplan Vote: 540 Mpigi District Executive Summary Revenue Performance and Plans 2014/15 2015/16 Approved Budget Receipts by End Proposed Budget Dec UShs 000's 1. Locally Raised Revenues 1,045,836 412,872 1,046,391 2a. Discretionary Government Transfers 1,842,600 869,730 1,950,494 2b. Conditional Government Transfers 16,371,356 6,756,070 15,091,563 2c. Other Government Transfers 2,389,364 1,081,814 1,150,452 3. Local Development Grant 441,415 220,468 361,415 4. Donor Funding 549,786 153,371 539,446 Total Revenues 22,640,358 9,494,326 20,139,761 Revenue Performance in 2014/15 In the period under review, July - December 2014, Mpigi District realized Shs 9,824,525,000= out of Shs 22,640,358,000= representing a 43% revenue realization rate. Sources of revenue included; locally raised revenue, conditional government transfers, discretionary transfers, other government transfers, local development grant and donor funds. The best performing revenue sources were ; other Government transfers at 51%), Local Development Grant at 50%, discretionary Government transfers 48% , locally raised revenues at 46%, Conditional Government transfers at 42% and Donor funding at 22% . However, there was also no realization for some transfers like CAIIP from Ministry of Local Government, funds for BBW control expected from Ministry of Agriculture Animal Industry and Fisheries and Support to Cooperative expected from Ministry of Trade and Industry. The District also realized local revenue of shs. 482,714,000= out of Shs 1,045,836,000= representing 46% performance of the budgeted revenue. The low local revenue performance was a result of failure by some tenderers to observe tender terms and conditions. The district also realized 22% of revenue expected from donors. Only Shs 122,011,000= and shs 16,880,000/= was realized from Strengthening Decentralization for Sustainability (SDS) and Donor-foreign government respectively , while for HAIP and Uganda Coffee Development Authority and Mild May there was no communication made as the result of non release of funds. Disbursements and Departmental Expenditures Out of Shs 9,824,525,000= realized, Shs 9,509,196,000= had been disbursed to departments as sector funding leaving a balance of Shs 1,705,423,000= on the General Fund Collection Account and collection accounts for LLGs. However the OBT tool does not capture balances at lower local government (LLG) level therefore they appear as undisbursed funds yet they had already been disbursed to the recipient LLGs. A total of Shs.9,509,196,000= was disbursed to departments for sector funding, out of which Shs 7,803,773,000= was utilized resulting into an absorption rate of 42%% according to the budget. Overall expenditure by District Departments was Shs 7,803,773,000/=. The expenditure was mainly done on payment of staff salaries worth Shs 5,349,640,000/= representing 39% of the overall expenditure. The District also spent Shs 2,260,049,000/= out of Shs 2,991,048,000/= realized on non wage recurrent costs indicating an absorption rate of 39%.Expenditure was mainly done on logistical support to service delivery like fuel, stationery, facilitating Executives, Councils and committees at all levels. On development, the district spent shs. 125,224,000/= out of shs 1,070,870,000/= indicating an absorption rate of 13%, low absorption rate is due to the ongoing procurement process. The district had unspent balances of Shs 1,705,423,000/= for both recurrent and development revenue due to delays in the procurement process. Planned Revenues for 2015/16 The District Final performance contract for Financial Year 2015/2016 was prepared in line with the current financial management system introduced by Ministry of Finance Planning and Economic Development. The District expects a total of shs. 20,139,761,000/= of which local revenue and donor funding constitute only 5.2% & 2.8% respectively of the entire budget. As compared to FY 2014/2015, there has been a decline in revenue of Shs. 2,500,597,000/= Page 3 Local Government Workplan Vote: 540 Mpigi District Executive Summary representing 11% drop in revenue. Expenditure Performance and Plans 2014/15 2015/16 Approved Budget Actual Proposed Budget Expenditure by UShs 000's end of Dec 1a Administration 914,262 446,227 940,199 2 Finance 368,906 195,036 362,412 3 Statutory Bodies 867,685 447,511 2,099,324 4 Production and Marketing 1,528,247 252,984 1,001,617 5 Health 2,994,761 1,148,603 2,681,864 6 Education 12,915,761 4,851,443 10,638,601 7a Roads and Engineering 1,068,783 300,642 1,017,910 7b Water 503,178 23,909 509,821 8 Natural Resources 305,884 72,648 191,901 9 Community Based Services 527,978 116,245 551,015 10 Planning 574,720 521,284 73,323 11 Internal Audit 70,194 35,404 71,841 Grand Total 22,640,358 8,411,937 20,139,829 Wage Rec't: 13,580,205 5,278,174 11,762,491 Non Wage Rec't: 5,422,154 2,786,234 6,246,092 Domestic Dev't 3,088,213 275,153 1,591,800 Donor Dev't 549,786 72,376 539,446 Expenditure Performance in 2014/15 In the period under review, July - December 2014, Mpigi District realized Shs 9,824,525,000= out of Shs 22,640,358,000= representing a 43% revenue realization rate. Sources of revenue included; locally raised revenue, conditional government transfers, discretionary transfers, other government transfers, local development grant and donor funds. The best performing revenue sources were ; other Government transfers at 51%), Local Development Grant at 50%, discretionary Government transfers 48% , locally raised revenues at 46%, Conditional Government transfers at 42% and Donor funding at 22% . However, there was also no realization for some transfers like CAIIP from Ministry of Local Government, funds for BBW control expected from Ministry of Agriculture Animal Industry and Fisheries and Support to Cooperative expected from Ministry of Trade and Industry. The District also realized local revenue of shs. 482,714,000= out of Shs 1,045,836,000= representing 46% performance of the budgeted revenue. The low local revenue performance was a result of failure by some tenderers to observe tender terms and conditions. The district also realized 22% of revenue expected from donors. Only Shs 122,011,000= and shs 16,880,000/= was realized from Strengthening Decentralization for Sustainability (SDS) and Donor-foreign government respectively , while for HAIP and Uganda Coffee Development Authority and Mild May there was no communication made as the result of non release of funds. Disbursements and Departmental Expenditures Out of Shs 9,824,525,000= realized, Shs 9,509,196,000= had been disbursed to departments as sector funding leaving a balance of Shs 1,705,423,000= on the General Fund Collection Account and collection accounts for LLGs. However the OBT tool does not capture balances at lower local government (LLG) level therefore they appear as undisbursed funds yet they had already been disbursed to the recipient LLGs. A total of Shs.9,509,196,000= was disbursed to departments for sector funding, out of which Shs 7,803,773,000= was Page 4 Local Government Workplan Vote: 540 Mpigi District Executive Summary utilized resulting into an absorption rate of 42%% according to the budget. Overall expenditure by District Departments was Shs 7,803,773,000/=. The expenditure was mainly done on payment of staff salaries worth Shs 5,349,640,000/= representing 39% of the overall expenditure. The District also spent Shs 2,260,049,000/= out of Shs 2,991,048,000/= realized on non wage recurrent costs indicating an absorption rate of 39%.Expenditure was mainly done on logistical support to service delivery like fuel, stationery, facilitating Executives, Councils and committees at all levels. On development, the district spent shs. 125,224,000/= out of shs 1,070,870,000/= indicating an absorption rate of 13%, low absorption rate is due to the ongoing procurement process. The district had unspent balances of Shs 1,705,423,000/= for both recurrent and development revenue due to delays in the procurement process. Planned Expenditures for 2015/16 The District plans to spend Shs. 20,139,761,000/= compared to shs. 22,640,358,000/= in 2014/15 representing a decrease of 11 percent. The decrease is as a result of the uncertainty of the donor funding to support execution of developmental activities. There has been a slight increase in local revenue due to revision of reserve prices for some local revenue sources; the district expects approximately the same revenue as it was planned in FY 2014/2015.
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