Road Sector Programme Support
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THE REPUBLIC OF UGANDA OFFICE OF THE AUDITOR GENERAL ANNUAL REPORT OF THE AUDITOR GENERAL FOR THE YEAR ENDED 30TH JUNE 2008 VOLUME 5 VALUE FOR MONEY AUDITS TABLE OF CONTENTS Page LIST OF ABBREVIATIONS ……………….………………………………………………….… iii 1.0 OVERVIEW ………………….…….…………………………………………………….. 1 1.1 Mandate ……………………………………………………………………………………………….…….. 1 1.2 Vision ……………………………………………………………………………………………………….... 2 1.3 Scope of Auditor Generals Work in Relation to VFM Audits …………………………….… 2 1.4 Performance of VFM Unit ……………………………………………………………………………… 4 2.0 NATIONAL AGRICULTURAL AND ADVISORY SERVICES PROGRAMME ….. 7 ADVISORY AND INFORMATION SERVICES COMPONENT 2.1 Background …….………………………………………………………………………………………….. 7 2.2 Findings ………………………………………………………………………………………………….….. 10 2.3 Conclusions …………………………………………………………………………………………….….. 17 2.4 Recommendations ……………………………………………………………………………………..… 19 3.0 DISTRIBUTION OF WATER TO URBAN AREAS BY NATIONAL ……………... 23 WATER AND SEWERAGE CORPORATION 3.1 Introduction …………………………………………………………………………………………….…. 23 3.2 Findings …………………………………………………………………………………………………….. 26 3.3 Conclusions ………………………………………………………………………………………………… 39 3.4 Recommendations …………………………………………………………………………………….…. 40 4.0 IMPLEMENTATION OF NORTHWEST SMALLHOLDER AGRICULTURAL …... 43 DEVELOPMENT PROJECT (NSADP) - MINISTRY OF AGRICULTURE ANIMAL INDUSTRY AND FISHERIES 4.1 Introduction ……………………………………………………………………………………………..…. 43 4.2 Findings ……………………………………………………………………………………………………... 47 4.3 Conclusions ……………………………………………………………………………………………….… 60 4.4 Recommendations ……………………………………………………………………………………….. 61 5.0 PREVENTION AND CONTROL OF LIVESTOCK DISEASES BY THE ………..… 64 DEPARTMENT OF LIVESTOCK HEALTH AND ENTOMOLOGY IN THE MINISTRY OF AGRICULTURE ANIMAL INDUSTRY AND FISHERIES 5.1 Introduction ………………………………………………………………………………………………... 64 5.2 Findings ………………………………………………………………………………………………….…. 69 5.3 Conclusions …………………………………………………………………………………………………. 91 5.4 Recommendations ……………………………………………………………………………………….. 94 i 6.0 PROVISION OF WATER AND MAINTENANCE OF WATER FACILITIES 98 IN DISTRICT LOCAL GOVERNMENTS BY THE DIRECTORATE OF WATER DEVELOPMENT, MINISTRY OF WATER AND ENVIRONMENT 6.1 Introduction ….……………………………………………………………………………………………. 98 6.2 Findings ………….………………………………………………………………………………………….. 101 6.3 Conclusions …………………………………………………………………………………………….…… 111 6.4 Recommendations ………………………………………………………………………………………… 111 7.0 UGANDA AIDS CONTROL PROJECT ………………………………………………. 114 7.1 Introduction ………………………………………………………………………………………………… 114 7.2 Findings ………………………………………………………………………………………………………. 118 7.3 Conclusions …………………………………………………………………………………………………. 130 7.4 Recommendations ……………………………………………………………………………………….. 131 8.0 MANAGEMENT OF HEALTH PROGRAMMES IN THE HEALTH ……………….. 133 SECTOR MINISTRY OF HEALTH 8.1 Introduction …………………………………………………………………………………………………. 133 8.2 Findings ………………………………………………………………………………………………………. 137 8.3 Conclusions …………………………………………………………………………………………………. 169 8.4 Recommendations ……………………………………………………………………………………….. 172 9.0 UNIVERSAL PRIMARY EDUCATION PROGRAMME ……………………………. 176 9.1 Introduction ………………………………………………………………………………………………… 176 9.2 School Facilities Grant ………………………………………………………………………………….. 182 9.3 Funds Flow and Management of Capitation Grant …………………………………………… 206 9.4 SFG: Technical Appraisal Review …………………………………………………………………… 215 GLOSSARY OF TERMS …………………………………………………………………………. 226 ii LIST OF ABBREVIATIONS ACP Animal Check Point ADB African Development Bank. ADF African Development Fund AFROSAI-E African Organization of Supreme Audit Institutions (English speaking) AG Auditor General AHG Animal Holding Ground AHO Animal Husbandry Officer AI Avian Influenza AIDS Acquired Immune Deficiency Syndrome ANC Ante Natal Care/Ante Natal Clinic AQN Audit Question AQS Animal Quarantine Station ARDC Agriculture Research Development Center ARRIS Animal Resources Research Information system ASC Assessment Criteria ASF African Swine Fever AWPB Annual Work Plan and Budget AWPBs Annual Work Plan and Budgets BEMOC Basic Emergency Obstetric Care bn Billion BOU Bank of Uganda BP Blood Pressure CAO Chief Administrative Officer CAOs Chief Administrative Officers CBMS Community Based Maintenance System CBO Community Based Organization CBPP Contagious Bovine Pleuro pneumonia CCPP Contagious Caprine Pleuro pneumonia CDD Control of Diarrhea Diseases CEMOC Comprehensive Emergency Obstetric Care CFO Chief Finance officer CG Capitation Grants iii CHOGM Commonwealth Heads of Governments Meeting CIA Chief Internal Auditor CITES Convention on International Trade in Endangered Species of Wild Fauna and Flora COCTU Coordinating Office for the Control of Trypanosomiasis in Uganda CSO Civil Society Organisation DANIDA Danish International Development Agency. DDHS District Director of Health Services DDP District Development Plan. DDSP District Development Support Programme DE District Entomologist DEO District Education Officer DFID Department for International Development DFIs District Farm Institutes DIM District Implementation Manual. DLG District Local Government. DPCs District Project Coordinators DSC District Service Commission DTACs District Technical Advisory Committees DTB District Tender Board DVO District Veterinary Officer DWD Directorate of Water Development DWO District Water Officer. DWSCG District Water and Sanitation Conditional Grant. EAC East African Community ECF East Coast Fever EMOC Emergency Obstetric Care ESIP Education Strategic Investment Programme EU European Union FAO Food and Agriculture Organization FBO Faith Based Organizations. FB-PNFP Facility Based Private Not for Profit FDS Fiscal Decentralization System FEWs Field Extension Workers FH Fire Hydrant iv FITCA Farming in Tsetse Control Areas of East Africa FMD Foot and Mouth Disease FMS Fixed Monitoring Sites FTD Flies per Trap per day FY Financial Year GDP Gross Domestic Product GoU Government of Uganda HBMF Home Based Management of Fever HCs Health Centers HIPC Highly Indebted Poor Countries HIV Human Immunodeficiency Virus HMIS Health Management Information System HPM Hand Pump Mechanic. HSC Health Service Commission HSD Health Sub District HSSP Health Sector Strategic Plan IDA International Development Association IDAMC Internally Delegated Area Management Contract IDP Internally Displaced People IEC Information, Education and Counseling IFMS Integrated Financial Management System IMCI Integrated Management of Childhood Illnesses IMF International Monetary Fund IMR Infant Mortality Rate INTOSAI International Organisation of Supreme Audit Institutions ISO International Standards Organisation IT Information Technology ITNs Insect Treated Nets IWA International Water Association JRM Joint Review Missions LC Local council LCA Local Currency Account LG Local Government LGDP Local Government Development Programme LSD Lumpy Skin Disease v M&E Monitoring and Evaluation MAAIF Ministry of Agriculture Animal Industry and Fisheries MDG Millennium Development Goals MMR Maternal Mortality Rate MOD Ministry of Defence MOE Ministry Of Energy MoES Ministry of Education and Sports MOFA Ministry of Foreign Affairs MoFPED Ministry of Finance, Planning and Economic Development MOGLSD Ministry of Gender, Labour and Social Development. MOH Ministry of Health MOJCA Ministry of Justice and Constitution Affairs MoLG Ministry of Local Government MOPS Ministry Of Public Service MoU Memorandum of Understanding MoWE Ministry of Water and Environment MoWHC Ministry of Works, Housing and Communications MSCL Micro Finance Support Centre Limited NF Non-Functional NAA National Audit Act NAADS National Agricultural Advisory Services NAGRC&DB National Animal Genetic Resource Centre and Data Bank NALIRRI National Animal Livestock Resources Research Institute NARO National Agriculture Research Organisation NCD New Castle Disease NDA National Drug Authority NGO’s Non-Governmental Organisations NHP National Health Policy NLPIP National Livestock Productivity Improvement Project NMS National Medical Stores NPA National Planning Authority NPC National Project Coordinator NPCU National Project Coordination Unit NPSC National Project Steering Committee NRW Non-Revenue Water vi NSADP North-West Smallholders Agricultural Development Project NSR National Stock Routes NUSAF Northern Uganda Social Action Fund NWSC National Water and Sewerage Corporations O&M Operation and Maintenance. OAG Office of the Auditor General OIE World Organization for Animal Health OOP Office of the President. OPD Outpatients Department ORT Oral Rehydration Therapy PA Project Accountant PACE Pan African Program for the Control of Epizootics PAF Poverty Action Fund PAP Possible Audit Problem PATTEC Pan African Tsetse and Trypanosomiasis Eradication Campaign PE Project Engineer PEAP Poverty Eradication Action Plan PFAA Public Finance and Accountability Act PHC Public Health Care PMA Plan for Modernization of Agriculture PMTCT Prevention of Mother to Child Transmission PPDA Public Procurement and Disposal of Public Assets PPR Peste des Petits Ruminats PRA Participatory Rural Appraisal PS Permanent Secretary PVI Principal Veterinary Inspector PVO Principal Veterinary Officer QMS Quality Management System RDC Resident District Commissioner RH Reproductive Health RPV Rinderpest Virus RVF Rift Valley Fever RWSS Rural water Supply and Sanitation. SA Special Account SACCOS Savings and Credit Cooperative Societies vii SAI Supreme Audit Institutions SC Statutory Corporations SFG School Facilitation Grant Shs Shillings SMC School Management Committee SMS Subject Matter Specialist SVI Senior Veterinary Inspector