Office of the Auditor General

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

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

TABLE OF CONTENTS

1.0 INTRODUCTION ...... 5 2.0 AUDIT OBJECTIVES ...... 5 3.0 AUDIT METHODOLOGY ...... 6 4.0 ENTITY FINANCING ...... 7 5.0 FINDINGS...... 7 5.1 Categorization of audit findings ...... 7 5.2 Summary of audit findings ...... 7 6.0 Detailed Audit Findings ...... 8 6.1. Payroll anomalies ...... 8 6.1.1 Unsupported pension Payments ...... 8 6.1.2 Over-payment of Salaries ...... 8 6.1.3 Delays in Accessing the District Payroll ...... 9 6.2 Outstanding Commitments ...... 9 6.3 Understaffing ...... 10 6.4 Failure to meet the Minimum Standards of District Health Service Delivery ...... 10 6.4.2 Staff accommodation ...... 10 6.4.4 Discrepancies between orders and deliveries of medicines ...... 11 6.5 Failure to meet the Minimum National Standards of Education Service Delivery ...... 12 6.6 Lack of Land Titles ...... 12 6.7 Lack of Information Communication Technology (ICT) Policy ...... 13 APPENDICES ...... 14 Appendix A: Payments to Pensioners without supporting documents ...... 14 Appendix B: Overpayment of salaries ...... 18 Appendix C: Names on Traditional staff list but not on IPPS register (Delay to enter +payroll) .21 Appendix D: Understaffing ...... 28 Appendix E: Non-delivery/Under-delivery of medicines ...... 32 Appendix F: Non-disposal of expired medicines ...... 32

LIST OF ACROYNMS

DLG District Local Government ICT Information Communication Technology MoFPED Ministry of Finance Planning and Economic Development UGX Uganda Shillings VAT Value Added Tax WHT Withholding Tax URA Uganda Revenue Authority PFMA Public Finance Management Act ISA International Standards on Auditing ISSAI International Standards for Supreme Audit Institutions PPDA Public Procurement and Disposal of Assets MoESTS Ministry of Education Science and Technology and Sports PHC Primary Health Care IPPS Integrated Personnel Payment System

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAYUNGA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE, 2016

THE HON. SPEAKER OF PARLIAMENT

Introduction I have audited the accompanying financial statements of Kayunga District Local Government for the year ended 30th June 2016. These financial statements comprise of 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’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 Financial management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kayunga District Local Government The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Government Financial and Accounting Manual, 2007, 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.

Auditor’s Responsibility My responsibility as required by Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended), section 87 of the Local Governments Act, 1997 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 the audit in accordance with International Standards on Auditing. Those standards require that I comply with the ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.

An audit involves performing audit procedures to obtain evidence about the amounts and disclosures in the financial statements as well as evidence supporting compliance with relevant laws and regulations. The procedures selected depend on the Auditor’s judgment including the assessment of risks of material misstatement of the financial statements whether due to fraud

3 or error. In making those risk assessments, the Auditor considers internal controls relevant to the entity’s preparation of financial statements in order to design audit procedures that are appropriate in the circumstances but not for purposes of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management as well as evaluating the overall presentation of the financial statements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified audit opinion.

Part ‘‘A’’ of this report sets out my 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"

Basis for Qualified Opinion

Unsupported pension payments An amount of UGX.568,003,047 was paid to 185 pensioners whose records were not at the district. Qualified Opinion In my opinion, except for the possible effects of matter described in the Basis for Qualified Opinion paragraph, the financial statements of Kayunga 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 51(3) of the Public Finance Management Act 2015, the Local Governments Financial and Accounting Regulations, 2007 and the Local Governments Act cap 243 (as amended), of the Laws of Uganda.

John F.S. Muwanga AUDITOR GENERAL

5th December, 2016

PART “B”

DETAILED REPORT ON THE FINANCIAL STATEMENTS OF KAYUNGA DISTRICT LOCAL GOVERNMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2016

1.0 INTRODUCTION In accordance with Article 163(3) of the Constitution of the Republic of Uganda, 1995 (as amended), 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 Kayunga District Local Government to enable me report to Parliament.

2.0 AUDIT OBJECTIVES 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 Government Act and the regulations, 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. Whether goods and services financed have been procured in accordance with the PPDA Act.

d. To evaluate and obtain a sufficient understanding of the internal control structure of the Council, assess control risk and identify reportable conditions, including material internal control weaknesses

e. To verify whether management of the funds of the entity was in compliance with the Government of Uganda financial regulations.

f. To verify whether all necessary supporting documents, records and accounts have been kept in respect of all activities, and are in agreement with the financial statements presented.

3.0 AUDIT METHODOLOGY The following audit procedures were undertaken:-

a. Revenue Obtained 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 Council 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 District 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 evaluating the overall financial statement presentation.

4.0 ENTITY FINANCING Kayunga District Local Government is financed by grants (Conditional and Unconditional) from Central Government, donations and locally generated revenues from taxes, fees, licenses and charges. During the year, the District received grants totaling to UGX.22,791,991,527 from Central Government, other Government transfers of UGX.836,833,739, UGX.254,994,481 from locally generated revenues and donations of UGX.1,073,512,798. The total revenue of UGX.24,957,332,545, its approved budget estimates of the funds received UGX.24,919,387,562 was spent on service delivery and administration costs.

5.0 FINDINGS 5.1 Categorization of audit findings The following system of profiling of 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 audit findings No. Finding Significance 6.1 Payroll anomalies High 6.2 Outstanding commitments High 6.3 Understaffing High 6.4 Failure to meet the minimum standards of Health Service High Delivery 6.5 Failure to meet the minimum standards of Education Service High Delivery 6.6 Lack of Land Titles Moderate 6.7 Lack of ICT Policy Low

6.0 Detailed Audit Findings This section outlines the detailed audit findings, management responses thereof and my recommendations.

6.1. Payroll anomalies 6.1.1 Unsupported pension Payments The Ministry of Public Service decentralized the Pension payment process to the respective entities/votes in January 2015 and entities/votes inherited pension payrolls from the Ministry of Public service. This was supposed to be followed by a subsequent decentralization of the supporting documentation.

It was however observed that the district UGX.568,003,047 to 185 pensioners whose records were not at the district as shown in Appendix A.

The Accounting Officer explained that all the payments made were to genuine pensioners of the district but admitted that the physical files especially for those inherited from the Ministry of public service still reside with the Ministry and not with the district.

I advised the accounting officer to obtain pension files from the Ministry.

6.1.2 Over-payment of Salaries According to Section B (7) under Salary Payment of the Uganda Public Standing Orders, salaries shall be fixed at annual rates and paid in twelve (12) equal installments. Salaries shall be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service.

Contrary to the above requirement, it was observed that there was overpayment to staff to a tune of UGX.24,697,290 as shown in Appendix B.

The Accounting Officer explained that these cases arose due to the delay of employees to access the payroll due to late release of funds for new recruits. However, this could not justify all overpayments for example those which would not be equivalent to one’s monthly salary.

I advised the Accounting Officer to ensure that all the excess payments are recovered.

6.1.3 Delays in Accessing the District Payroll According to the Standing Orders 2010 - General rules on Payment of Salaries (B - a) 11, the Accounting Officer shall ensure that the public officer accesses the payroll within four (4) weeks from the date of assumption of duty.

However, it was observed that by 30th June, 2016, a number of employees had not accessed the IPPS and were not receiving salary as shown in Appendix C. The Accounting Officer explained that after the district was given clearance to recruit, the exercise was done but the delayed release of additional funds delayed entry of the new employees onto the payroll.

I advised the Accounting Officer to ensure that staff accesses the payroll in accordance with the regulations.

6.2 Outstanding Commitments Regulation 11 of the LGFAR, 2007 requires the Head of Finance to ensure that commitments are not approved unless there are sufficient funds and uncommitted balance available.

However, contrary to the regulation, a sum of UGX.95,194,226 remained outstanding at the end of the year as shown in table below; Commitments as at 30 June 2016 Operating commitments Committed creditors 89,762,726 Deposits received 5,431,500 Total 95,194,226

The Council risks incurring fines and penalties from delayed payments.

I advised the Accounting Officer to clear the outstanding commitments to avoid litigation.

6.3 Understaffing The district has an approved staff structure of 2000 positions. However, out of the 2000 positions 1719 (85%) positions were filled leaving 281 (15%) vacant posts as shown in Appendix D. Understaffing 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 there was a new structure which was yet to be customized by the district but had also requested for clearance to recruit and fill the vacancies.

I advised the Accounting Officer to engage the Ministry of Finance, Planning and Economic Development and the Ministry of Public Service to ensure that the vacant posts are filled.

6.4 Failure to meet the Minimum Standards of District Health Service Delivery 6.4.1 Doctor/Nurse-Patient Ratio An analysis carried out on the District health services revealed that the District was not meeting the required Doctor/nurse patient ratio as shown in tables below;

Cadre WHO Standard National Standard Kayunga District Doctor 1:600 1:24000 1:41673 Nurses 1:500 1:1700 1:3410

The Accounting Officer indicated that the situation was improving and had requested for the Ministry of Health and Ministry of Finance, Planning and Economic Development to recruit.

I advised the Accounting Officer to make a follow-up and ensure that the required number of doctors and nurses are recruited.

6.4.2 Staff accommodation Review of Health Service delivery report revealed that some health centres in the District had acute accommodation gaps while other centres have no accommodation facilities at all as shown in table below;

Health Centre Standard No of staff Variance (Gap) accommodation Accommodated requirement Kayunga Hospital 142 86 56 Kangulumira HC IV 11 07 4 Bbaale HC IV 11 11 Ntenjeru HC III 5 08 Busaana HC III 5 02 3 Nazigo HC III 5 07 Galiraya HC III 5 05 Lugasa HC III 5 08 Wabwoko HC III 5 03 2 Nkokonjeru HC III 5 04 10 Kawongo HC III 5 08 Total 168 102 66

The matter requires urgent attention. The Accounting Officer explained that whereas capital development projects had earlier on been carried out, the Ministry of Health had since retained PHC funds which as a consequence had left the district with no funds to undertake capital development.

6.4.4 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 Stores (NMS), NMS has an obligation to procure the aggregated requirements of the Hospital and distribute them against orders submitted by the Hospital in compliance with the published schedule. However, audit inspections carried out revealed that National Medical Stores (NMS) did not supply all the medicines ordered by the hospital as shown in Appendix E. This led to perpetual medicine deficiencies (Stock outs) at the hospital and patients returning home untreated and death.

National Medical Stores (NMS) should ensure supply of medicines in quantities ordered by the health facilities in accordance with the MoU.

6.4.5 Non-disposal of expired medicines 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 collections and disposal of expired medicines from the districts and health facilities in collaboration with Ministry of Local Government and National Medical Stores. However, it was observed that there were expired medicines at the Hospital which had not been collected or disposed of for a period ranging from 6 months to 2 years as shown in Appendix F. 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 relevant authorities and ensure that the expired medicines are disposed off promptly to avoid misuse.

6.5 Failure to meet the Minimum National Standards of Education Service Delivery The Local Governments Management and Service Delivery (LGMSD) operational manual section 2.1.2 (a) requires Local Governments to deliver services in conformity with Primary education minimum national standards of service delivery. Standard Minimum standard Current standard Classroom Pupil Ratio 1:55 1:85 Latrine Stance Pupil Ratio 1:40 1:83 Teacher Pupil Ratio 1:55 1:57 Desk Pupil Ratio 1:3 1:5 Text Book Pupil Ratio 1:3 1:5 Teacher House Ratio 1:4 1:10

This was attributed to inadequate funding. The inadequacy in school infrastructure negatively impacts on the academic performance.

The Accounting Officer is advised to follow up the matters with Ministry of Education and Sports to address the challenges.

6.6 Lack of Land Titles Regulation 9 (j) of the Local Government Financial and Accounting Regulations, 2007 require the Accounting Officers to ensure safe custody of all assets of Council. It was however observed that the land where the Sub-counties, health centers and schools are located did not have land titles.

Lack of land titles creates a risk of encroachment and disputes.

The Accounting Officer explained that most of the land is owned by the church and Buganda kingdom. However negotiations are ongoing to secure them.

The Accounting Officer was advised to follow up the matter with the District Land Board and ensure that the titles are secured.

6.7 Lack of Information Communication Technology (ICT) Policy Regulation 110 of the LGFARs of 2007 requires the Chief Executive to designate an officer to ensure that adequate Information and Communication Technology (ICT) policies are established and applied to enable adequate security and protection over computers and data held thereon or information systems operated by the Council.

However, it was observed that there is no ICT policy to guide staff on use of IT equipment, hardware and data.

There is a risk of data loss and unauthorized manipulation due to the inadequacy of physical controls over the computer system.

I advised the Accounting Officer to develop an IT policy.

APPENDICES Appendix A: Payments to Pensioners without supporting documents EMPLOYEE NAME AMOUNT PAID IN FY - UGX 000000000957848 ACIDRI JOSHUA BADA 4,767,036 000000000905971 AKOTH CHRISTINE BWIRE 470,246 000000000910327 ALEX GABRIEL - 000000000368436 ALUMA LOIS 3,995,544 000000000885004 AYIRE NULU 658,080 000000000891526 BALABA PAUL 1,396,308 000000000891526 BANTUBANO SENTAMU LIVINGSTONE 58,373,279 000000000890360 BINTUBIZIBU JOHN EDWARD 1,807,728 000000000880074 BIRIBAWA SIRINA - 000000000878135 BUKENYA ALOZIUS 1,024,533 000000000891547 BUKENYA GORRET REBECCA 1,747,284 000000000891547 BUKENYA MATHIAS FREDRICK 3,348,600 000000000904874 BUKENYA MUWONGE FREDRICK 8,021,400 000000000879093 BUMBA KIWANUKA YONASANI 4,390,416 000000000891512 BUSULWA JOSEPH 1,145,892 000000000876216 BUYINZA HAKIM 597,372 000000000941070 BUYONDO PETER 851,784 000000000892680 BYANSI ANTHONY 86,114 000000000910247 DDINDI ERASMUS 6,543,901 000000000882063 DHAKI NAGITTA TEDDY 5,360,892 000000000941173 GALIWANGO AHMED KIZITO 11,214,480 000000000879822 GAMUSI JAMES - 000000000876214 GITTA SIMON 401,436 000000000909166 IBANDA AMOS 3,662,520 000000000909166 IGIRA NAMPA BETTY MARY 7,479,156 000000000877227 ISABIRYE MONICA IRENE 3,501,324 000000000909228 ISSAH NOAH MORIS - 000000000910925 KADDU SSEBUNYA K I 9,235,188 000000000915981 KAFEERO JANE IMELDA - 000000000904761 KAFUMBE KABATTANYA REGINA 4,421,316 000000000906704 KAKUMIRIZI JIMMY 5,374,824 000000000906704 KALIBBALA MUHAMAD 1,336,440 000000000910898 KALINGE PROSCOVIA RUTH N 1,978,788 000000000910898 KALUMBA SAMUEL 1,064,208 000000000891516 KALYESUBULA CHRISTOPHER 4,841,688 000000000900182 KASANSULA JULIET ELLEN - 000000000879971 KASOMBA GODFREY 803,592 000000000910118 KASULE HASSAN - 000000000876212 KATALI SAMUEL 416,640

EMPLOYEE NAME AMOUNT PAID IN FY - UGX 000000000876212 KATEREGGA ERIA 1,049,136 000000000943190 KATEREGGA LUGYA LEAH 3,385,356 000000000891528 KATONGOLE BERIA 1,997,256 000000000891528 KATWE KAYE SAMUEL 984,276 000000000905825 KAVUMA ROBINAH NSUBUGA 3,939,264 000000000914533 KAWESA GERTRUDE KADDU NALUBWAMA 1,683,848 000000000891554 KAYITA PAUL 1,064,208 000000000901513 KAYONDO EDISA SAMALLIE 1,486,164 000000000891532 KAYONDO GEORGE WILSON 1,770,180 000000000418202 KAYONDO SAMUEL KEZIRONI 15,260,887 000000000891544 KIBIRA MOHAMED 984,276 000000000891525 KIBIRIGE BEN 608,140 000000000891544 KIDANDI GIDEON 2,428,272 000000000902373 KIGENYI RICHARD 222,442 000000000878295 KIGOZI DAVID 1,779,348 000000000878295 KIRABYE ENOCH 2,494,356 000000000891533 KIRIMUBBANJA HANNIGTON 1,808,326 000000000891533 KIRUMIRA LAWRENCE 6,652,872 000000000879829 KIRYA GEORGE WILLIAM 5,179,614 000000000958158 KISAKA WABUSERA PATRICK 1,334,652 000000000891520 KITUMBA JAMES - 000000000891550 KITYO JOSHUA NSUBUGA 147,515 000000000891550 KIVUMBI ADONI 2,878,868 000000000975266 KIWANUKA FRED WILLIAM 2,093,268 000000000975266 KIWANUKA TOFIRI 544,476 000000000903042 KIZITO EDWARD - 000000000903042 KUNYA SAMUEL STEPHEN 8,133,588 000000000891546 KWAMA FRISTA 864,948 000000000891546 KYAGULANYI PATRICK 658,080 000000000891536 KYAMBADDE PAUL 1,441,500 000000000891536 KYESSWA AFANI 1,049,136 000000000897831 KYEYUNE STEPHEN - 000000000877968 LUBEGA LAMECH 984,276 000000000885002 LUBWAMA HERBERT 732,900 000000000892679 LUMULI KAKUNGULU NOAH 1,512,192 000000000943351 LUTWAMA FLORENCE MUKASA 5,518,476 000000000943351 LUZIRA GALIWANGO JUSTINE 424,984 000000000891553 MAFABI JACKSON DAVID 3,545,700 000000000891553 MAGALA JERRY 1,223,356 000000000880949 MAKOHA PANTALEO 1,964,748 000000000880949 MAKUMA PATRICK 948,717

EMPLOYEE NAME AMOUNT PAID IN FY - UGX 000000000892655 MALE ERIAB 1,230,348 000000000892655 MALOKO YAKOBO 416,640 000000000879970 MASEMBE WASSWA JUMA 680,676 000000000879970 MATOVU FREDERICK JONATHAN 5,543,712

000000000877769 MATOVU SARAH 1,503,492 000000000877769 MATTE ERIZAFANI 1,163,724 000000000875892 MAYINJA FRANK 597,375 000000000878301 MBANGIRE GEORGE 2,727,972 000000000878301 MBANGIRE GEORGE FRANK - 000000000878301 MBOGO ANDREW 9,357,152 000000000908626 MBOWA JAMES 1,800,696 000000000905587 MBULAMBAGO BUSABA HENRY 3,682,128

000000000904874 MPOOYA SETH 569,866 000000000938838 MUFUMBIRO SABATH DOLCANO -

000000000938838 MUKABYA MAJID 2,107,416 000000000368512 MUKAMA BADRU IGWERA 6,026,891 000000000940763 MUKASA ABDUL - 000000000891523 MUKASA BWOGI HENRY 1,064,208 000000000891523 MUKIIBI FRANCIS 416,640 000000000916541 MULEEYI CHARLES G B 2,293,490 000000000891542 MULINDA JECOUS MICHAEL 1,101,456 000000000905863 MULINDWA AUGUSTINE 2,839,488 000000000958544 MULINDWA MUSISI GODFREY 2,947,968 000000000958544 MULWANYI LAWRENCE 416,640 000000000876209 MUSANA PETER 4,372,716 000000000909143 MUSISI EDWARD 3,731,724 000000000900304 MUSOKE EMMANUEL LULE 4,860,864 000000000903498 MUSOKE JOHN BAPTIST 6,327,636 000000000902290 MUSOKE KYASANKU PATRICK 4,300,584 000000000891530 MUTAGWANYA PADDY 1,520,520 000000000891562 MUTALEMWA PHILLIP 1,460,186 000000000891562 MUTANGIRA KASAMBA LIVINGSTONE 3,577,704

000000000891506 MUTEBI SILIVE 1,230,348 000000000891506 MUTEBI STEPHEN 1,806,672 000000000891517 MUWEREVU ZAKARIA 1,064,208 000000000891517 MUWONGE ASHE ROBERT 1,153,200 000000000878323 MUWONGE EDIRISA 1,477,872

EMPLOYEE NAME AMOUNT PAID IN FY - UGX 000000000878323 MUWONGE FRED KADHUMBULA 1,049,136

000000000879973 MWAMI STEPHEN WILFRED DAWSON 7,198,692

000000000909596 MWOTA DANIEL 416,640 000000000891514 NABADDA HARRIET 535,092 000000000905379 NABATANZI JANE 2,855,521 000000000908380 NABBANJA MUKASA JANE - 000000000908380 NABITAKA ROBINAH 2,052,504 000000000891541 NABWAMI FAIROSI 1,451,940 000000000891541 NAGADDYA NUULU NAKAFEERO 1,064,208

000000000876215 NAJJEMBA MARIAM 401,436 000000000891543 NAKANWAGI CHRISTINE 5,835,912 000000000891563 NAKASI IRENE 402,372 000000000943189 NALULE SERINA 661,728 000000000876217 NALUMANSI MILLY 919,056 000000000876217 NALWANGA SENYONGA RUTH 3,032,544 000000000901932 NAMATOVU MARIA 4,504,236 000000000915968 NAMAYANJA AGARIA 2,189,832 000000000891531 NAMPALA MUHAMAD 1,161,552 000000000876173 NAMUGGA FARIDAH 687,012 000000000879540 NAMUSOKE ROSE 8,764,344 000000000891535 NAMUTEBI FAITH 336,888 000000000891535 NANGOLI BUKOMBA CHRIZETOM 6,446,724

000000000891522 NANTONGO PROSSY 324,264 000000000891522 NAZZIWA LILIAN MARY 277,716 000000000891539 NDIMUKIKA IBRAHIM 1,088,952 000000000891539 NDOBOOLI YUSUF 639,024 000000000876218 NDYOKA ASUMAN 661,728 000000000876218 NEKESA IRENE 2,441,628 000000000891511 NKONGE ERUNASAN 1,616,928 000000000880202 NSAGGA JOHN 933,876 000000000894483 NZIRAGALEKANA JANE F 2,686,264 000000000902634 OKECHO MOSES OFWONO 7,909,212 000000000368446 OLOWO ALEX GABRIEL 38,067,026 000000000368446 ONYANGO NOAH 3,015,852 000000000368376 OPEDUN JOHN MICHEAL 2,247,532 000000000905312 OPOLOT ROBERT 273,993 000000000883355 OTTO AKWEE 7,337,244

EMPLOYEE NAME AMOUNT PAID IN FY - UGX 000000000368436 RWAGATARAKA ALLEN 55,114,538 000000000368498 SAMUEL KEZIRONI - 000000000891509 SEKALAALA DAVID 1,460,184 000000000891509 SEKALUMBA HARUNA H 4,423,788 000000000891561 SEKASI MOSES 1,282,545 000000000891561 SEMBATYA ONESIMUS 4,423,500 000000000910854 SEMULI BONNY - 000000000958158 SEMUSU MICHAEL 7,251,013 000000000958158 SENDAULA CHARLES LWANGA - 000000000891507 SENKATUKA MARTIN LUTHER 1,460,184 000000000891507 SENOGA IGNATIUS - 000000000834238 SENTAMU LIVINGSTONE - 000000000879801 SEWANONDA GEOFFREY - 000000000879801 SIMALI WILSON NAMUKHIYI - 000000000891551 SITUMA AMAN 833,208 000000000891515 SIZOOMU MUHAMOOD - 000000000876135 SOYITA ROBERT 832,337 000000000876135 SSALI SAMUEL 4,518,252 000000000880212 SSEBIYEMBE HUSSEIN 2,710,956 000000000916371 SSEGUJJA FRANCIS XAVIER 1,964,140 000000000879589 SSEGUNJU JOHN SALONGO 954,888 000000000891513 SSEKAWUNGU KASIMU 404,400 000000000903207 SSEKIZIYIVU BONNY LWANA W 5,043,816

000000000910854 SSEMULI BONNY 3,076,112 000000000876180 SSENDAGIRE TWAHIRI 416,640 000000000910854 TALIWO MOSES 401,436 000000000876148 TEGULE ISAAC 6,664,632 000000000891510 TEMALIGWE ERIAB 1,482,184 000000000891510 WAFULA WYCLIFFE 2,378,040 000000000891519 WAKOWA WALTER 2,947,824 568,003,047

Appendix B: Overpayment of salaries SUPPLIER NAME IPPS AMOUNT PAID NET PAY VARIANCE Overpaid NUMBER Amount (Out of the variance) Nattu Florence 826988 3,391,581 1,130,527 2,261,054 2,261,054 NAKALEMBE 980599 2,189,487 503,939 1,685,548 1,685,548 SUSAN Kaumi Fredrick 751950 2,500,078 958,520 1,541,558 291,519 Mbaziira Wanyama 641881 2,563,092 1,250,039 1,313,053 63,014

SUPPLIER NAME IPPS AMOUNT PAID NET PAY VARIANCE Overpaid NUMBER Amount (Out of the variance) Samuel Mugereka 973510 1,545,890 312,874 1,233,016 308,254 Daniel NAMAGANDA, 980501 1,586,992 480831 1,106,161 1,106,161 SOPHIA Nakato Rebecca 971078 1,502,821 420,955 1,081,866 1,081,866 Ongwen 368584 1,535,871 511,957 1,023,914 1,023,914 Timothy Wabuza Lydia 367360 1,257,000 266,031 990,969 990,969 367360 Namugalu 855782 1,480,272 493,424 986,848 493,424 Fatuma Namafumu 855778 1,453,725 484,575 969,150 484,575 Wamala Maria Kaumi Fredrick 751950 1,892,040 933,520 958,520 958,520 Mbaziira Waiswa Tito 148338 1,368,396 456,132 912,264 912,264 Wycliff Kyewalyanga 364309 1,130,781 371,927 758,854 386,927 Sowedi Nabatanzi Kevin 365729 1,138,281 379427 758,854 379,427 Namutosi Agnes 366968 1,130,781 371,927 758,854 371,427 Ntabazi Hussein 834316 1,314,134 640,026 674,108 34,082 Wanyama John 369416 1,408,309 738,727 669,582 669,582 Onyango Nakweede 993603 1,128,024 462,000 666,024 666,024 Harriet Kayongo 365003 1,007,878 384,703 623,175 207,539 Samuel Kanku Peterson 823623 1,307,731 729,829 577,902 577,902 Mukeera Moses 855807 920,159 378,806 541,353 178,362 Kamakya 700304 1,043,938 521,969 521,969 521,969 William Namugalu Betty 368722 761,958 248,986 512,972 512,972 Kitimbo Moses 735298 760,509 253,503 507,006 507,006 Namaalwa 363658 729,231 238,077 491,154 491,154 Lorence Otyaluk Stevens 294734 820,000 350,472 469,528 119,056 Katami Oliver 365683 839,404 417,880 421,524 3,644 Masaba 367212 758,854 371,927 386,927 15,000 Murunga Kyasanku 683151 617,554 238,127 379,427 379,427 Yunusu Nansamba 796917 725,907 361,387 364,520 3,133 Susan Nakiberu Prossy 856002 637,480 297,198 340,282 340,282 Nakiberu Prossy 856002 621,128 299,601 321,527 321,527 Nakiberu Prossy 856002 621,128 299,601 321,527 321,527

SUPPLIER NAME IPPS AMOUNT PAID NET PAY VARIANCE Overpaid NUMBER Amount (Out of the variance) Nakanjako Eva 834250 619,076 298,288 320,788 22,500 Musana Mathias 199672 856,660 537021 319,639 319,639 Nabirye Victoria 855984 522,608 206215 316,393 316,393 Nakiberu Prossy 856002 637,480 321,087 316,393 299,254 Nabirye Victoria 855984 616,508 300115 316,393 308,254 Nabirye Victoria 855984 616,508 300115 316,393 308,254 Nabirye Victoria 855984 616,508 300115 316,393 308,254 Nakiberu Prossy 856002 621,128 304,735 316,393 316,393 Nakiberu Prossy 856002 621,128 304,735 316,393 316,393 Tusubira Joyce 368698 824,175 524,175 300,000 300,000 Nanfuka 363125 723,494 427,138 296,356 296,356 Fatumah MBAMBU, EVASI 980491 1,529,203 1240253 288,950 288,950 Batumbya Isaac 369204 519,406 252,203 267,203 15,000 Lubogo Alex 365254 467,316 226,158 241,158 15,000 Akongo Denis 364758 471,316 235,658 235,658 235,658 Namusisi Annet 368944 633,122 433,122 200,000 200,000 368944 Mwesigwa Dick 366724 600,302 400,302 200,000 200,000 Ajambo 985721 559,230 376,008 183,222 183,222 Rosemary Katumba 855777 668,535 485924 182,611 182,611 Stanley Ochieng George 368904 423,559 244,707 178,852 178,852 William Ochieng George 368904 423,559 244,707 178,852 178,852 William Ochieng George 368904 423,559 244,707 178,852 178,852 William Ochieng George 368904 423,559 244,707 178,852 178,852 William Mukwana 985746 528,650 376,008 152,642 152,642 Patrick Akurut Jenifer 367788 529,427 379,427 150,000 150,000 BUKENYA 368364 874,622 746,852 127,770 127,770 Sammy Ben Franco Musamira Amos 855816 230,410 104,159 126,251 22,092 Namutebi 855927 414,718 290,873 123,845 123,845 Zulaika Kawoza 986611 462,000 376,008 85,992 85,992 Muhamed Mawerere Festo 985252 456,132 376,008 80,124 80,124 NAMUSIMBI, 799444 420,608 350,127 70,481 70,481 BEATRICE Kamya Yeseri 977227 376,008 308,254 67,754 67,754 34,081,593 24,697,290

Appendix C: Names on Traditional staff list but not on IPPS register (Delay to enter +payroll) No. Names 1 Abuka John Mark 2 Adakai Sam 3 Agweng Betty 4 Agweng Betty 5 Ahimbisibwe Vincent 6 Ajiambo Rosemary 7 Akello Harriet 8 Akello Justine 9 Aloyo Vicky 10 Aloyo Vicky 11 Andruga W.J George 12 Apio Sarah 13 Arabu Raymond 14 Atibun David 15 Awilli Santa 16 Ayoma Manasseh O. 17 Babirye Agnes 18 Babirye Agnes 19 Babirye Babra 20 Babirye Rose 21 Bagalana Moses 22 Bakaaki Ronald 23 Bako M Angirio 24 Balabechi Geofrey 25 Balina William 26 Balizakiwa Ali 27 Bamulutiire Benard C. 28 Bamute Shamim 29 Bateeze Henry 30 Bateganya Abdu 31 Bazanye James 32 Bbate 33 Bisanga John Godfrey 34 Bitatule Disoner 35 Bukenya Swaibu 36 Bukuto Robert 37 Bulage Amina 38 Buwaso Patrick

No. Names 39 Bwete Ismael 40 Chabi Silve 41 Chandiga George Kakoma 42 Chandiga George Kakooma 43 Chidri Isaac 44 Connie Wamala S 45 Ddindi Ronald 46 Dini Champlain 47 Dumba Simon 48 Ediegu Silver 49 Emoi Max 50 Emurwon Nicholas 51 Engadu James 52 Enza Neema 53 Eyenga John 54 Ezayo Esther 55 Gonza Paul 56 Guloba livingstone 57 Gwanga Geofrey 58 Higenyi Robert 59 Ikring Grace 60 Iremera Moses 61 Isaabirye Richard Burton 62 Isabirye Moses 63 Isiko Geofrey 64 Isoto Betty 65 Joyce Sejjabi Nabunjo 66 Juko Livingstone 67 Kabagabo Meble 68 Kabejja Harriet 69 Kaganda David 70 Kagoda Henry 71 Kagoya Leah Judith 72 Kagwa Henry 73 Kakeeto Samuel 74 Kalende Stephenson 75 Kalumba Richard 76 Kalyowa Idi Mohammed 77 Kamegereku Wilber

No. Names 78 Kamwada Francis Xavier 79 Kamya Lawrence 80 Kamya Monica 81 Kamya Silvesta 82 Kamya Yeseri 83 Kanakulya Ronald 84 Kanku Simon Peter 85 Kapere Peter 86 Katabalwa Joseph 87 Katende Hussein 88 Kauka Mazerere Anthony 89 Kawendeke Aidah 90 Kawoza Muhamed 91 Kawoza Muhamed 92 Kawuki Deogratius 93 Kawuma Sulait 94 Kayemba Shaban 95 Kazibwe Godfrey 96 Kefeero Richard 97 Kenyi Julius 98 Khamiri Miriah 99 Khaukha Alfred Lukaye 100 Kiborit M Gabriel 101 Kibroit Gabriel 102 Kibumba Moses 103 kigenyi Matia 104 Kiiza Julius 105 Kiju Bosco 106 Kintu James 107 Kisadha Rebecca 108 Kisakye Ester 109 Kisitu Tonny Serwanga 110 Kitakule Wilber 111 Kitasimbwa Godfrey 112 Kizza Fred 113 Kizza Habib Muzira 114 Kizza Dirisa 115 Kizza Jescah 116 Kizza Julius

No. Names 117 Konga Merida 118 korama Joram 119 Koyada Mugerwa 120 Kuloba David 121 Kusasira Racheal 122 Kutosi Fred 123 Kwete Andrew 124 Kyakuwa Emmanuel 125 Kyazike Grace 126 Kyoyagala Robinah 127 Lunyolo Stella 128 Luzige James 129 Lwagoba Charles 130 Lwanga Ponsiano 131 Lwokya Moses Kayanja 132 Madada Fatuma 133 Magada Adam 134 Mahebe Emmanuel 135 Mallen Candibale 136 Mandu Milton 137 Mawerere Festo 138 Mbazudde Haawa 139 Migereko Dan 140 Mpaalu Ivan 141 Mpande Kakungulu Isaac 142 Mpanga Edrish 143 Mpima Moses 144 Mubiru Benon 145 Mubya Aliwo David 146 Mudiope Aggrey 147 Mufumba Richard 148 Muhere Alice 149 Mukama Badru 150 Mukholi Richard 151 Mukwana Patrick 152 Mukwaya Moses 153 Mulene Joseph 154 Mulindwa Paul 155 Muloma Samuel

No. Names 156 Musana Jamada Kakinda 157 Musige Paul 158 Mutabazi John Baptist 159 Mutesasira Yasin 160 Mutesi Getrude 161 Muwangala Charles 162 Muyinda Solomon 163 Mwanje John 164 Mweru Edirisa 165 Nabagala Monica 166 Nabasirye Diana 167 Nabawanuka Sarah 168 Nabayaza Lamula 169 Nabazzinze Lydia 170 Nabirye Teddy 171 Nabunya Edith 172 Nahyuha Sarah 173 naigaga Madina 174 Nairuba Rose 175 Nakabira Joyce 176 Nakacwa Calorine 177 Nakagwa Prossy 178 Nakalembe Suzan 179 Nakaliisa Ephephania 180 Nakamanyiro Proscovia 181 Nakamya Proscovia 182 Nakanjako Annet 183 Nakanjako Rose 184 Nakate Gorreti 185 Nakateregga Jalia 186 Nakato Mariam 187 Nakaye Esther 188 Nakayita Viola 189 Nakijjoba Resty 190 Nakijoba Winnie 191 Nakiranda Justine 192 Nakityo Annet 193 Nakkazi Ruth 194 Nakwanyi Fatuma

No. Names 195 Nakyejwe Sarah 196 Nalubanga carol 197 Nalukenge Noeline 198 Nalule Naahidu 199 Nalwanji Norah 200 Nalwoga Liz 201 Nalwoga Winnie 202 Namabiro Norah 203 Namaganda Jesca 204 Namakajjo Charles 205 Namakula Damalie 206 Namakula Peninah 207 Namakula Racheal 208 Namande Esther 209 Namatovu Proscovia 210 Nambi Justine 211 Nambi Nubuwati 212 Nambiro Norah 213 Nambowa Suzan 214 Namenya Rechael 215 Namiiro Susan 216 Namono Susan 217 Namubiru Juliet 218 Namujju Robinah 219 Namukose Nsanjja Suzan 220 Namulawa Sakinna 221 Namulende Esther Nemwa 222 Namuli Innocent 223 Namulondo Betty 224 Namuyanja Harriet Tusale 225 Nandah Charles 226 Nanfuna Christine 227 Nangobo Boaz 228 Nangoli Yowasi 229 Nansayi Milly 230 Nansubuga Florence 231 Nansubuga Joyce 232 Nantalo Mary 233 Nantume Juliet

No. Names 234 Nanyanzi Hajarah 235 Nanyunja Christine 236 Natima Nelson 237 Ndagire Asina 238 Negulu Milly Eva 239 Nkoma N. Peter 240 Nsamba Peter 241 Nsubuga Zacchaeus Mukasa 242 Nyanzi Magidu 243 Nyeba Samuel 244 Ogumo Tonny 245 Ojara Catherine 246 Ojur Stephen 247 Okedi Silver 248 Okello Virginia Leticia 249 Okello Walter 250 Okorio Charles 251 Okurut Richard Lawrence 252 Okwara Douglas 253 Oluka John Kababa 254 Omuuba Bonface 255 Ongwech Moses Bogere 256 Onyango Noah 257 Onyango Richard 258 Opolot John 259 Osengedo Hillary 260 Otaala Patrick 261 Othieno Ronald 262 Otong Anthony 263 Ouma Charles 264 Oundo Sam 265 Pitu Sengooba Paul 266 Rama Stephen 267 Rwagataraka Hellen 268 Rwebikire James 269 Sajjabi Zephania 270 Scopas Ali Modi 271 Sekatawa Micheal 272 Semakula Alex

No. Names 273 Sempija Joseph 274 Sendagire Francis 275 Sendi G. John 276 Senfuka Faruq 277 Sentongo Peter 278 Sentongo Geofrey 279 Sentongo Moses 280 Senvuma Fred 281 Senyanzi Muhamudu 282 Senyondo Benon 283 Senyonjo Gonzaga 284 Serunkuma Bruno 285 Seruwo Badru 286 Seruwo Godfrey 287 Serwanga Tom 288 Shaalo Joseph Michael 289 Ssaazi Richard 290 Ssali Francis

Appendix D: Understaffing STAFFING GAPS Department Position Salary Approved Filled Variance scale establishment positions Administration Principal Assistant U2 1 0 1 Secretary Senior IT Officer U3 1 0 1 Senior Records Officer U3 1 0 1 IT Officer U4 1 0 1 Asst. Records Officer U5 2 0 2 Pool Stenographer U6 3 2 1 Driver U8 12 9 3

Human Resource Senior Human Resource U3 1 0 1 Officer

Finance CFO U1E 1 0 1 Senior Accountant U3 1 0 1 Finance Officer U4 1 0 1 Asst. Inventory MTG Officer U5 4 2 2

Planning Unit Senior Planner U3 1 0 1

Planner U4 1 0 1

Works Senior Engineer U3 1 0 1 Water Development Unit U4 1 0 1 Assistant Engineering U5 1 0 1 Officer (Electrical) Engineering Assistant U7 1 0 1 Engineering Assistant U7 1 0 1 (Mechanical)

Education Senior Education Officer U3 1 0 1 Sports Officer U4 1 0 1 Special Needs and Admin U4 1 0 1 Education Officer Guidance and counselling U4 1 0 1 Education Officer Deputy Head Teacher U5 167 165 2 Education Assistant U7 1432 1375 57

Community Based Labour Employment & U3 1 0 1 Services Industrial Relation Officer Community Development U4 1 0 1 Officer

Natural Resources Forest Officer U4 1 0 1 Forest Ranger U7 1 0 1

Town Board Asst. Town Clerk U4 1 0 1 Office Typist U7 1 0 1 Asst. Law Enforcement U7 1 0 1 Officer

Production Principal Agric. Officer U2 1 0 1 Principal Veterinary Officer U2 1 0 1 Principal Entomologist U2 1 0 1 Sen. Agric. Engineer (Water U3 1 0 1 & Production) Senior VET Officer U3 1 0 1 Senior Entomologist U3 1 0 1 Animal Husbandry officer U4 1 0 1 Fisheries Officer AOWA U4 1 0 1 Culture Vermin Control Officer U4 1 0 1

Industry & Local District Commercial Officer U2 1 0 1 Economic Principal Commercial U2 1 0 1 Development Officer Commercial Officer U4 1 0 1 Tourism Officer U4 1 0 1 Wildlife Officer U4 1 0 1 Conservator Officer U4 1 0 1

Sub-Counties VET Officer U4 9 1 8 Agric. Officer U4 9 4 5 CDO U4 8 1 7 Fisheries Officer U4 9 3 6 Asst. Animal Husbandry U5 9 3 6 Asst. Fisheries U5 9 2 7

Health Service Senior Environmental U3 1 0 1 Health Officer Assistant DHO U1E(SC) 1 0 1 (Environmental Health) Principal Medical Officer U2(SC) 1 0 1 MO Special Grade – U2(SC) 1 0 1 Internal Medicine MO Special Grade – U2(SC) 1 0 1 General Surgery MO Special Grade – U2(SC) 1 0 1 Obstetrics & Gynaecology MO Special Grade – U2(SC) 1 0 1 Paediatrics MO Special Grade – Public U2(SC) 1 0 1 Health Senior Medical Officer U3(SC) 3 2 1 Senior Nursing Officer U4(SC) 7 6 1 Public Health Nurse U4(SC) 3 1 2 Dental Surgeon U4(SC) 1 0 1 Health Educator U4(SC) 1 0 1 Hospital Administrator U4L 1 0 1 Human Resource Officer U4L 1 0 1 Nursing Officer – Psychiatry U5(SC) 3 2 1 Ophthalmic Clinical Officer U5(SC) 3 2 1 Anaesthetic Officer U5(SC) 5 4 1 Orthopaedic Clinical Officer U5(SC) 2 1 1 Physiotherapist U5(SC) 1 0 1 Occupational Therapist U5(SC) 1 0 1 Radiographer U5(SC) 2 1 1 Asst. Health Educator U5(SC) 3 1 2

Asst. Entomological Officer U5(SC) 3 2 1 Nursing Officer – Midwifery U5(SC) 5 1 4 Senior Accounts Asst. U5U 2 1 1 Stenographer Secretary U5U 2 1 1 Anaesthetic Asst. U7U 4 0 4 Enrolled Psychiatric Nurse U7U 4 2 2 Enrolled Midwife U7U 55 45 10 Head Information Asst. U7U 11 10 1 Health Assistant U7U 18 10 8 Accounts Assistant U7U 4 2 2 Stores Assistant U7U 5 4 1 Office Typist U7L 3 1 2 Cold Chain Assistant U7L 2 1 1 Nursing Assistant U8U 65 41 24 Anaesthetic Attendant U8U 2 0 2 Dental Attendant U8U 1 0 1 Artisan Mate U8U 3 0 3 Car Driver U8U 5 4 1 Cook U8L 3 0 3 Mortuary Attendant U8L 2 0 2 Askari (Security Guard) U8L 40 7 33 Darkroom Attendant U8L 1 0 1 Office Attendant U8L 1 0 1

Appendix E: Non-delivery/Under-delivery of medicines KAYUNGA HOSPITAL -: KAYUNGA DISTRICT Cycle Name of Delivery Order Date of Quantity Quanti Variance Explanation/ drug/medic Note No. delivery Ordered ty (discrepan Remarks ine No. Delive cy) red 6 Mama Kit 0524498 0524498 20/5/16 400 60 340 For NMS 5 Mama Kit 0506142 0506142 23/3/16 400 47 353 For NMS 5 Amoxicillin 0506130 0506130 23/3/16 70 65 5 For NMS caps

Appendix F: Non-disposal of expired medicines Kayunga Hospital District: Kayunga S/N Name of Batch Date Quan Date of Date of No. of Cause Remarks o. Medicine No. of tity Manufact Expiry months (if any) deliv ure in the ery shelf

1. Nevirapine tab NB50140 8/5/15 120 03/14 02/16 9 Low Should be 50mg 07A months consum destroyed ption

2. Quinine 300 00814 15/5/1 11 9/14 08/16 15 Change Should be mg tabs 4 months of destroyed treatm ent policy