THE REPUBLIC O F UGAN D A

OFFICE OF THE AUDITOR GENERAL

www.oag.go.ug | E-mail: [email protected]

A VALUE FOR MONEY AUDIT REPORT ON BUDGET PERFORMANCE ASSESSMENT OF DELIVERY OF PLANNED OUTPUTS BY SELECTED HEALTH SECTOR INSTITUTIONS DURING THE FINANCIAL YEAR 2018/19

A REPORT BY THE AUDITOR GENERAL

DECEMBER, 2019

THE REPUBLIC OF UGANDA

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19

A Report by the Auditor General

December, 2019 AUDITOR GENERAL’S MESSAGE

24th December 2019

The Rt. Hon. Speaker of Parliament Parliament of Uganda Kampala.

BUDGET PERFORMANCE ASSESSMENT OF DELIVERY OF PLANNED OUTPUTS BY SELECTED HEALTH SECTOR INSTITUTIONS DURING THE FINANCIAL YEAR 2018/19

In accordance with Article 163(3) of the Constitution, I hereby submit my report on the Budget Performance Assessment of Delivery of Planned Outputs by the Health Sector during the Financial Year 2018/19.

My office intends to carry out a follow-up at an appropriate time regarding actions taken in relation to the recommendations in this report.

I would like to thank my staff who undertook this audit and the staff of the Ministry of Health and other selected Health Sector entities for the assistance offered to my staff during the period of the audit.

John F.S. Muwanga AUDITOR GENERAL TABLE OF CONTENTS

LIST OF TABLES...... II ABBREVIATIONS...... III EXECUTIVE SUMMARY...... IV

CHAPTER ONE...... 1 INTRODUCTION...... 2 1.1 Background to the Study...... 2 1.2 Motivation...... 2 1.3 Description of the Audit Area...... 3 1.4 Audit Objectives...... 6 1.5 Audit Scope...... 6

CHAPTER TWO...... 7 AUDIT METHODOLOGY...... 7 2.1 Selection Criteria...... 8 2.2 Data Collection...... 8 2.3 Data Analysis...... 10

CHAPTER THREE:...... 11 SYSTEM AND PROCESS DESCRIPTION...... 12 3.1 Roles And Responsibilities Of Key Players...... 12 3.2 Systems and Process Description...... 13

CHAPTER FOUR...... 14 FINDINGS AND RECOMMENDATIONS...... 15 4.1 Extent of delivery of planned outputs...... 15 4.2 Planning and budgeting ...... 37 4.3 Release/ Disbursement performance...... 42 4.4 Utilization/ Absorption of funds...... 44 4.5 Monitoring and Evaluation...... 50 4.6 Performance Reporting...... 52 Overall Conclusion...... 55

Glossary of Key Terms...... 56 APPENDICES...... 57 Appendix I: Selected entities, programmes and sub programmes...... 57 Appendix II: Documents Reviewed...... 73 Appendix III: Interviews conducted...... 74 Appendix IV: Showing the detailed GoU budget execution process...... 75 Appendix V: Showing extent of delivery of planned outputs...... 77 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions...... 155 Appendix VII: Showing duration of the procurement process...... 246 Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions...... 251

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General I LIST OF TABLES

Table 1: Showing a comparative analysis of the Health sector budgets for FYs 2017/2018 and 2018/2019 ...... 5 Table 2: Showing Budget vs Actual Expenditure for the selected health sector entities FY 2018/19...... 5 Table 3: Showing extent of delivery of planned outputs by selected Health sector institutions...... 15 Table 4: Showing extent of delivery of planned activities by selected entities...... 16 Table 5: Showing reasons for partially achieved outputs by selected health sector institutions...... 17 Table 6: Showing output not-implemented as per the approved annual work plan...... 28 Table 7: Showing outputs/activities without targets and clear performance indicators...... 34 Table 8: Showing significant inconsistencies between the operational Plan and strategic plan multi- year funding projections...... 38 Table 9: Showing approved supplementary and revised Budgets on different outputs by MOH...... 39 Table 10: Showing budget line items under Monitoring, Supervision and Evaluation...... 40 Table 11: Showing Release performance for Selected Health Sector Entities FY 2018/19...... 42 Table 12: Showing percentage release of external financing Vs GoU counterpart funding...... 43 Table 13: Showing selected Health Sector approved budget absorption rates FY 2018/19...... 44 Table 14: Showing posts that were not filled by HSC by the end of the FY 2018/2019...... 45 Table 15: Showing funds diverted from the planned sampled outputs...... 46 Table 16: Showing sampled outputs either partially or not implemented as a result of diversion of funds...... 47 Table 17: Detailing the time required for different activities of the procurement process...... 49 Table 18: Showing tools and resources available for the M&E activities in the selected Health sector institutions...... 51 Table 19: Showing inconsistencies between the financial statements and the vote annual performance reports...... 53

LIST OF FIGURES

Figure 1: Showing the budget performance/ Execution Cycle...... 13 Figure 2: Macro structure of the Health Sector...... 269

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions II during the Financial Year 2018/19 | A Report by the Auditor General ABBREVIATIONS

MOH Ministry Of Health HSSIP Health Sector Strategic and Investment Plan UBTS Uganda Blood Transfusion services GoU Government of Uganda MDAs Ministries Departments and Agencies MFPED Ministry of Finance Planning and Economic Development BMAU Budget Monitoring and Accountability Unit NPA National planning Authority UGX Uganda Shillings NRH National Referral Hospital Bn Billion FY Financial Year MPS Ministerial Policy Statement IFMIS Integrated Financial Management Informantion System NMS National Medical Stores NDA National Drug Authority UCI Uganda Cancer Institute UHI Uganda Heart Institute M&E Monitoring and Evaluation NDP National Development Plan

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General III EXECUTIVE SUMMARY

The health sector is one of the priority sectors of The office of the Auditor General undertook an Government that is critical in the attainment of audit to assess the extent of delivery of planned Uganda Vision 2040 by producing a healthy and outputs by nine (09) selected health sector entities productive population that effectively contributes in the financial year 2018/2019. The nine (09) to socio-economic growth. The sector comprises entities comprised of Ministry of Health, Mulago a number of spending agencies (votes); The National Referral Hospital Complex, Uganda Blood Ministry of Health (Vote 014), National Medical Transfusion Services, National Medical Stores, Stores (Vote 116), Uganda Cancer Institute (Vote Uganda Heart Institute, Uganda Cancer Institute, 114); Uganda Heart Institute (Vote 115); Uganda National Drug Authority, Butabika National Mental Blood Transfusion Service (Vote 151); Uganda Aids Referral Hospital and Health Service Commission. Commission (Vote 107), Health Service Commission (Vote 134), Mulago National Referral Hospital KEY AUDIT FINDINGS (Votes 161), Butabika National mental referral a) Extent of Delivery of Key Planned hospital (162), 14 Regional Referral Hospitals Outputs (Votes 163 – 176) National Drug Authority, Joint It was observed that out of the sampled one Clinical Research Centre, Uganda Virus Research hundred and nine planned outputs (109), ninteen Institute, Uganda National Research Health (19) outputs representing 17.43% of the sampled Organization and regulatory councils, i.e. Uganda outputs were fully achieved, eighteen (18) outputs Medical and Dental Practitioners Council, Uganda (16.51%) were not achieved, forty four (44) outputs Nurses and Midwives Council and Allied Health ( 40.36%) were partially achieved and twenty eight Practitioners Council. (28) outputs representing 25.68% did not have Ministry of Health is the central agency in charge performance indicators and targets to facilitate of policy analysis and formulation, strategic measurement of output delivery. planning, provision of nationally coordinated services that include emergency preparedness, Since activities facilitate achievement of planned health research, and monitoring and evaluation of outputs, a similar assessment was undertaken the overall health sector performance. to establish the extent of implementation of the output activities. For the sampled outputs, there The Government of Uganda has steadily increased were 312 activities planned to be implemented to its budget allocation of funds to the health sector achieve the expected outputs. for example the allocation to the sector in FY 2018/2019 increased by 24.95% from FY 2017/2018. The analysis showed that overall, one hundred However, it continues to allocate less than 10% of and forty-four (144) activities were fully achieved its budget to health care, which is less than the representing 46.15% of the planned activities, 15% agreed in the Abuja Declaration by heads of seventy five (75) were partially achieved (24.04%) African states1. Due to the resource constraints, and fifty two (52) activities were not achieved it’s important that the available resources are at all (16.67%). It was also observed that for the utilized effectively to deliver on the health sector forty one (41) activities representing 13.14% of the objectives. planned activites, the extent of delivery could not be established because no performance targets and process indicators were set to facilitate performance measurement.

1 World Health Organization Profiles, http://www.aho.afro.who.int/profiles_information/index.php/uganda: health_financing_system Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions IV during the Financial Year 2018/19 | A Report by the Auditor General b) Planning and Budgeting c) Release/ Funds Disbursement The audit team established that out of the nine Performance (9) assessed health sector institutions, Mulago During the FY 2018/2019, out of the total of UGX NRH did not have an approved strategic plan. The 2.3 trillion allocated to the Health Sector, UGX 1.9 eight institutions had approved strategic plans trillion representing 83% of the total budget was FY 2015/16-19/20 and were well aligned to the released. National Development Plan (NDPII) according to NPA assessment. Review of the operational plans All sector votes received about 100% of their (Ministerial Policy Statements FY 2018/2019) and budget except MoH, and UCI which received only the strategic plans 2015/2016-2019/2020 of the 60.95%, and 42.52% respectively. respective health sector institutions indicated The low disbursement to MOH is attributed to that the financing of the sector institutions is not protracted discussions on funds flow modalities informed by the projections of the sector and entity in the externally financed projects like GAVI (9%), strategic plans. Global Fund (61%) while for the URMCHIP (60%), This results in MOFPED designing indicative low disbursement was due to overlap in FYs planning figures (IPFs) which fall short of the between GoU and the Donor. projected funding requirements. It was also observed that Government released The analysis further indicated that in terms of about 100% of its expected counterpart funding allocations, there were significant variances contributions on all the externally funded projects. between the annual work plans and the entity strategic plans. The variance in allocations ranged For the selected nine (9) entities, the review of the from 2.18% to 89.85% (excluding MOH and Mulago ministerial policy statements, approved budgets NRH). The MOH projected funding requirements and the health sector performance reports of UGX 6.161 trillion over the five year period did showed that Parliament appropriated a total of not have a multi-year break down of the funding UGX 1,707.555 bn for the nine entities to cater for requirements to guide operational planning. recurrent expenditure (UGX 519.788 bn) and capital development (UGX 1,187.752 bn). The lack of alignment between the projected Similarly, whereas the whole of the recurrent resource requirements under the strategic plan budget was released, there was a shortfall and the annual resource planning renders the of 37.14% on the capital development budget aspirations under the plan difficult to achieve. attributed to externally financed projects. This explains why most significantly MoH had numerous supplementary requests under different Due to budget shortfalls, a number of outputs and Programmes and projects financed by the GOU. activities were not fully achieved by the selected institutions. In addition, it was noted that in some of the entities such as MOH, some of the activities falling d) Utilization under a given output do not directly relate to that • Absorption of funds output for example under the output, Monitoring, Of the amount released to the sector, 94% of the supervision and evaluation of health systems there release was spent. For the selected nine (09) were various activities/ budget lines costed at UGX entities, out of the total release of UGX 1,278.388 19,763,953,000 that do not facilitate achievement bn, a total of UGX 1,118.613 representing 87.50% of the planned output. of the released amount was spent while a total of UGX 159.775 bn (12.50%) was not absorbed.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General V Four (04) entities (Mulago NRH, HSC, UCI and e) Monitoring and Evaluation NDA) absorbed approximately 100% of their capital It was observed that some selected health sector development while MoH was unable to absorb institutions did not have effective M&E system for 22.74% of its capital development release. The monitoring programme implementation. Whereas unutlized amounts relate to funds earmarked for some entities such as MOH, NDA, UBTS and construction projects, procurement of specialized Butabika had budget provisions for M&E, other medical equipment, salaries, pension, gratuity institutions like UHI, UCI, NMS, HSC and Mulago and social contribution, among others. Hospital did not have specific allocations for M&E activities. It was observed that the entities Of the unutilized funds, a total of UGX 7.926 did not have the enabling M&E tools such as bn related to recurrent (wage and non wage). M&E Frameworks, M&E work plans, among The failure to absorb funds was attributed to others with clear set targets and objectively procurement delays, delayed verification of verifiable performance indicators to facilitate pensioners, un-utilized funds earmarked for staff routine data collection, analysis, and reporting of salaries for which recruitment was not undertaken. information on the progress of program or project It was further established that the unutilized funds implementation. These tools and Frameworks are relating to wage resulted from the failure by the critical for the monitoring and evaluation process. sector entities to attract the required staff, delays by HSC to recruit the required staff and delays by In addition for those entities with M&E allocations MOH to deploy the recruited staff to the health (UGX 13,320,873,000), there were no specific sector institutions. monitoring and evaluation reports on file to confirm Through interviews it was noted that the low that the expected M&E activities were carried out absorption of the wage is also partly caused by and recommendations made for corrective action. lack of alignment between the recruitment cycle In addition, UGX 1,603,235,522 was diverted by and the budgeting cycle. MOH to other activities not related to Monitoring, supervision and Evaluation of Health systems. • Diversion of Funds It was observed that the delivery of the expected f) Performance Reporting outputs was affected by budget variations such as, Analysis of the financial statements and the diversion/ mischarge of funds. Analysis indicated annual vote performance reports for the year that a total of UGX 7.3 bn representing 11.36% of 2018/2019 indicated that eight (08) of the nine the funds spent in relation to six (6) of the nine (9) (09) selected health sector institutions had selected entities was diverted from the planned inconsistencies between the figures in the vote outputs towards other activities without authority. performance reports and the entity financial The Accounting Officers attributed this to resource statements prepared as at 30th June, 2019. The constraints imposed by the MTEF limits issued inconsistencies or errors totaled to approximately by Ministry of Finance and the priority demands UGX 130.86 bn. entities have to meet even where resources are not forthcoming. Inconsistencies were also noted in the results of the delivery of outputs reported in the budget performance reports. In some instances there was no relationship between the planned outputs and the actual reported achievements.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions VI during the Financial Year 2018/19 | A Report by the Auditor General KEY RECOMMENDATIONS The sector should; a) Liaise with MOFPED during the planning and budgeting process to ensure that the strategic plan multi year projections inform IPFs issued by MOFPED to enable the sector entities to deliver on sector strategic objectives. b) Liaise with Accountant General to streamline the coding of the activities (budget lines) to ensure proper linkage of the allocations with the outputs. c) Liaise with MOFPED and MOPS to harmonise the recruitment cycle for health workers with the Government budgeting cycle.This will require that the approved recruitments are planned in a manner that allows full absorption of the available wage allocation. d) Liaise with the Ministry of Public service to ensure that entities constitute M&E structure to properly coordinate the monitoring of implementation of activities. In addition, the sector entities should Plan and develop M&E systems with clear administrative and institutional tasks for establishing data collection, analysis and reporting designating who will be responsible for which activities, establishing means of quality control, establishing timelines and costs. e) Ensure that sector entities put in place mechanisms for validation of the performance information to ensure that accurate information is reported to inform appropriate Government policy actions/ decisions.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General VII Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions VIII during the Financial Year 2018/19 | A Report by the Auditor General 01

CHAPTER ONE Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Health Sector of Planned Outputs by Selected of Delivery Assessment Budget Performance General 2018/19 | A Report by the Auditor during the Financial Year Institutions CHAPTER ONE

INTRODUCTION 1.1 BACKGROUND TO THE STUDY 1.2 MOTIVATION Budget performance is an assessment of a The health sector is one of the priority sectors program, function, operation or management of Government critical in the attainment of the systems and procedures of a government or Uganda Vision 2040 by producing a healthy and non-profit entity to evaluate whether the entity is productive population that effectively contributes achieving its planned objectives in the employment to socio-economic growth. Overall objective no. of available resources2. 3 of the NDP II emphasises the role of the health The Government of Uganda’s total budget for the sector in contributing towards the production of a financial year 2018/19 was UGX 32,702 billion, of healthy human capital for wealth creation through which the health sector budget was 2,363.56 billion. the provision of equitable, safe and sustainable One of the key focus areas of the national budget health services.5 was improvement in the delivery of services3. The Health Sector has 24 Votes which are The Civil Society Organization (CSO) position paper responsible for the achievement of the sector’s on the health sector MPS for FY 2018/2019, pointed strategic objectives which include; The Ministry out that the sector’s proposed financing for of Health (Vote 014), National Medical Stores FY2018/19 falls short of the NDPII public costing (Vote 116), Uganda Cancer Institute (Vote 114); for the FY 2018/2019 by UGX 434.63 bn6. Uganda Heart Institute (Vote 115); Uganda Blood Transfusion Service (Vote 151); Uganda Aids Over the years, the Budget Monitoring and Commission (Vote 107), Health Service Commission Accountability Unit (BMAU) has highlighted cases (Vote 134), Mulago National Referral Hospital of delays in implementation of projects under the (Votes 161), Butabika National Mental Referral health sector resulting in cost overruns. hospital (162), 14 Regional Referral Hospitals None of the health sector projects has been (Votes 163 – 176) among other institutions. implemented on schedule. For example, the Government of Uganda had to spend UGX The sector’s strategic objectives for the FY 2018/19 781,833,672 as counterpart funding during the placed emphasis on disease prevention measures extended period for implementation of the Uganda at household and community level, recruitment Health Systems Strengthening Project (UHSSP). and training of critical health staff, improving It is therefore important to understand the maternal and new born child health and equipping underlying factors and their causes so as to the health facilities to diagnose and treat formulate policies to minimize these delays7. diseases, reduce congestion in health facilities, strengthening human resource in healthcare provision to ensure the attraction, motivation, retention of healthcare professionals and improvement in doctor-patient ratio, among others4.

2 OAG Thematic audit program for budget performance assessment, 2017. 3 Guidelines for the Audit of Budget Performance Thematic area July 2019. 4 CSO Position Paper on the Health Sector Budget FY 2018/2019, Page 2. 5 Health Sector Budget Framework paper 2018/2019, Page 6. 6 Civil Society Organization (CSO) position paper on the health sector MPS for FY 2018/2019 Page 3. 7 BMAU Briefing Paper June 2018 Pages 1&2.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 2 during the Financial Year 2018/19 | A Report by the Auditor General The current staffing in the sector is 42,530 1.3 DESCRIPTION OF THE AUDIT AREA resulting into a staffing gap of 17,854. The number 1.3.1 General Description of health workers per 1,000 Population in Uganda The provision of health services in Uganda is is still far below the WHO threshold of 2.5 medical decentralised with districts and health sub- staff (doctors, nurses and midwives) per 1,000 districts (HSDs) playing a vital role in the delivery Population. In 2017/18 FY the doctors, nurses and and management of health services at those midwives ratio per 1,000 populations was only 0.4 levels. The health services are structured into compared to the WHO recommendation of 2.5. National Referral Hospitals (NRHs) and Regional Hospitals and regional referral hospitals also Referral Hospitals (RRHs), General Hospitals, claim that some of the equipment lying idle is due Health Centre (HC) IVs, HC IIIs, HC IIs and Village to lack of human resource with skills to operate Health Teams (HC Is). the equipment in health facilities8. The health care delivery system in Uganda is The Government of Uganda has steadily increased organised in tiers, from the Village Health Teams its budget allocation of funds to the health sector (VHTs) to general hospitals. The national and by 24.95% from 1.95 trillion in financial year regional referral hospitals are semi-autonomous 2017/2018 to 2.3 trillion in FY 2018/2019. However, institutions, while the district health services, the allocation to the health sector was 7.2% of general hospitals and lower level health centres the National budget for FY 2018/2019 which is far are managed by LGs. less than the 15% agreed in the Abuja Declaration by heads of African states. The current funding Several functions have been delegated to national of US$ 27 per capita per annum expenditure on autonomous institutions including Uganda health care is far below the US$ 44 per capita Cancer Institute, Uganda Heart Institute, Uganda recommended9. Blood Transfusion Services, Uganda Virus Research Institute, National Medical Stores, There is inconsistency in all East African Countries Central Public Health Laboratories, Professional in terms of moving towards achieving Abuja Councils, National Drug Authority (NDA) and Declaration target of 15% Government spending on research institutions, Uganda National Health health. Burundi allocates the highest percentage Research Organization (UNHRO), Uganda Natural of its total expenditure on health (13.8%), Rwanda Chemotherapeutic Research Laboratory, the (10.2%), Tanzania (8.0%), Uganda (5.3%) and Kenya Health Service Commission (HSC), and the Uganda (4.0%). The trend is not consistent with the Abuja AIDS Commission (UAC).11 Declaration commitment10. 1.3.2 Legal Framework for the Health It is against this background that an assessment sector12 was carried out to assess the extent of delivery The Health sector provides services in line of planned outputs and achievement of sector with the Constitution of the Republic of Uganda objectives in the employment of the available (1995 as amended) and the LG Act (1997) which resources. decentralised governance and service delivery.

8 Annual Health Sector Performance Report, 2017/2018, Page 23. 9 World Health Organization Profiles, http://www.aho.afro.who.int/profiles_information/index.php/uganda:health_ financing_system4CSO Position Paper on the Health Sector Budget FY 2018/2019, Page 2. 10 Health Financing Data obtained from World Health Organization National health Accounts Website, Country Ministry of Health offices and websites and National Budgets. 11 HSSIP 2010/11 – 2014/15 page 25 12 Ministry of Health Strategic Plan 2015/2016-2019/2020 Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 3 The Sector Affiliated autonomous institutions 1.3.5 Activities of the Health Sector were established by Acts of Parliament; UNHRO According to the Sector Development Plan, the was established through the UNHRO Act, 2011, Health sector set out to discharge the following UAC was established by the Parliamentary statute responsibilities: no. 2 of 1992, NMS was established by the NMS • Governance and Leadership by MOH i.e. Policy Act 1993, the NDA was established in 1993 by the formulation and dialogue, Collaboration with all National Drug Policy and Authority Statute which stakeholders, Coordination of health programs in 2000 became the National Drug Policy and and Ensuring transparency and accountability. Authority (NDP/A) Act, Cap.206 of the Laws of • Strategic planning, resource mobilisation and Uganda (2000 Edition). budgeting. • Human resource capacity development and 1.3.3 Health sector Mandate13 technical support. ‘‘To accelerate movement towards Universal • Infrastructure development. Health Coverage with essential health and related • Secure, safe and efficient storage, administration, services needed for promotion of a healthy and distribution and supply of medicines and medical productive life.’’ supplies, having regard to national needs and the special nature of the goods in question in Health sector Vision14 accordance with the National Drug Policy and the ‘‘To have a healthy and productive population National Drug Authority. that contributes to economic growth and national • Providing palliative care and rehabilitation development.’’ services to patients with cancer. • Increasing annual blood collection necessary Health sector Mission15 to meet the transfusion needs for all patients in “To facilitate the attainment of a good standard of the country by putting in place additional blood health by all people of Uganda in order to promote collection teams. a healthy and productive life.” • Providing cardiac services and medical care to in-patients and out-patients affected with 1.3.4 Objectives of the Health Sector cardiovascular disease and other related diseases The major objectives of the sector over the NDPII in accordance with standard medical practices period are16: and government policies on health. • Contribute to the production of healthy human • Offering general and specialized mental health capital through provision of equitable, safe and treatment to the general population. sustainable health services. • Providing comprehensive specialist services • Increase financial risk protection of households in health research and teaching, complimenting against impoverishment due to health expenditures services offered by general hospitals and RRHs. • Address the key determinants of health through • Addressing the development and regulation of Strengthening inter-sectoral collaboration and pharmacies and drugs in the country. partnerships. • Health systems research and development, • Enhance health sector competitiveness in among others. the region, including establishing centres of excellence in heart, cancer, renal care domains; and diagnostic services.

13 Health sector development plan 2015/16 - 2019/20 Page 48. 14 Health sector development plan 2015/16 - 2019/20 Page 48. 15 Health sector development plan 2015/16 - 2019/20 Page 48. 16 NDP II page 190, Health sector Strategic Plan 2015/16-2019/20 page 37 and Health Sector Development plan 2015/16-2019/20, page 48.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 4 during the Financial Year 2018/19 | A Report by the Auditor General 1.3.6 Organizational Structure for the Health Sector The key oversight functions of the health sector are managed through the Minister and the Ministers of State. The sector head is the Minister for Health who is assisted by two ministers of state (Minister of State for Health General Duties-MoSH GD and Minister of State for Health Primary Health Care-MoSH PHC); The Permanent Secretary who coordinates resources for effective management of Health Funds; The Director General of Health Services (DGHS) who coordinates technical functions for delivery of Health services; The work of the DGHS is coordinated through four (4) directorates: Directorate for Strategy, Policy & Development and Directorate of Curative Services, Directorate of Public Health and Directorate of Health Governance and Regulation and 20 departments.

The sector also has 16 medical directors in the national and regional referral hospitals, as well as 14 Executive Directors of semi-autonomous agencies who complement the work of the Ministry in discharging its core functions through service delivery, research, training, procurement and distribution of drugs. The detailed organogram for the sector is appended as figure 2.

1.3.7 Funding The total budget for the sector was 2.3 trillion during the financial year 2018/19. Compared with the previous year, the sector budget increased by 24.95% as indicated in table 1 below;

Table 1: Showing a comparative analysis of the Health sector budgets for FYs 2017/2018 and 2018/2019 Classification FY 2017/2018 FY 2018/19 Variance % Variance Recurrent 837.35 1,070.39 233.04 27.83 Capital development 1,014.79 1,243.88 229.09 22.58 Total 1,852.14 2,314.27 462.13 24.95 Source: OAG analysis of the budget estimates for FY 2017/2018 and 2018/2019

For purposes of this audit, a sample of nine (09) sector entities with a total budget of 1,707.541 bn were selected in order to assess the extent of delivery of their planned outputs during the FY 2018/2019. Below are the budgetary allocations and releases for the nine (9) selected health sector entities during the FY 2018/201917.

Table 2: Showing Budget vs Actual Expenditure for the selected health sector entities FY 2018/19 Approved Budget Amounts (UGX Bn) Actual Expenditure (U Bn) Recurrent Development Recurrent Development Entity Total Total Total Gou Donor Total Budget Total Gou Donor Total Actual Rec’t Dev’t Dev’t Dev’t Rec’t Dev’t Dev’t Dev’t MOH 77.098 85.246 1003.04 1,088.286 1,165.384 69.292 79.520 433.017 582.91 148.812 UCI 15 11.929 64.263 76.192 91.192 14.957 11.929 20.470 32.399 47.356 UHI 8.997 4.500 0.000 4.500 13.497 8.396 4.481 0.000 4.481 12.877 HSC 6.141 0.263 0.000 0.263 6.404 5.604 0.263 0.000 0.263 5.867 NMS 276.964 0.000 0.000 0.000 276.964 296.702 0.000 0.000 0.000 296.702 UBTS 16.303 2.870 0.000 2.870 19.173 16.265 1.865 0.000 1.865 18.13

17 Approved budget estimates FY 2018/2019

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 5 Approved Budget Amounts (UGX Bn) Actual Expenditure (U Bn) Recurrent Development Recurrent Development Entity Total Total Total Gou Donor Total Budget Total Gou Donor Total Actual Rec’t Dev’t Dev’t Dev’t Rec’t Dev’t Dev’t Dev’t MULAGO 58.111 6.020 0.000 6.020 64.131 52.579 6.020 0.000 6.020 58.599 BUTA- 11.291 1.808 0.000 1.808 13.099 10.89 1.807 0.000 1.807 12.697 BIKA NDA 51.561 41.311 - 41.311 92.872 48.965 6.008 - 6.008 54.973 Total 521.466 153.947 1067.303 1,221.25 1,742.716 523.65 111.893 20.470 52.843 656.013 Source: OAG analysis of the approved budget estimates 18/19 and cumulative 4th quarter vote performance report 2019

1.4 AUDIT OBJECTIVE The overall audit objective was to assess the extent of delivery of planned outputs by the Health Sector for the year 2018/19. This was done through an evaluation of the processes of planning and budgeting, release of funds, Utilization of funds, monitoring and evaluation, and performance reporting.

1.4.1 Audit Questions The specific audit questions set to address the overall audit objective include; 1) Is the approved strategic and investment plan linked to the Health Sector Development plan and the National Development Plan II? 2) Are the set targets and performance indicators Specific, Measureable, Achievable, Realistic and Time bound (SMART), and logically linked to the strategic plan and M&E Framework? 3) Were the set targets achieved as planned? 4) Were the budgeted funds realized as planned and in a timely manner? 5) Were the released funds utilized for the intended purpose? 6) Are the priority projects properly monitored and evaluated? 7) Are achieved results accurately measured and reported on?

1.5 AUDIT SCOPE The key focus area was budget performance by nine selected Health sector institutions and covered one (1) financial year, i.e 2018/2019. The nine nine (09) selected health sector institutions included Ministry of Health (MOH), Uganda Cancer Institute (UCI), Uganda Heart Institute (UHI), National Medical Stores (NMS), Uganda Blood Transfusion Services (UBTS), National Drug Stores (NDA), Butabika and Mulago NRHs, and Heath Service Commission (HSC) (details are in appendix I). Audit procedures were designed to establish the extent of delivery of planned outputs and challenges experienced in budget execution were identified and recommendations made for performance improvement.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 6 during the Financial Year 2018/19 | A Report by the Auditor General 02

CHAPTER TWO Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Health Sector of Planned Outputs by Selected of Delivery Assessment Budget Performance General 2018/19 | A Report by the Auditor during the Financial Year Institutions CHAPTER TWO

AUDIT METHODOLOGY

The audit was carried out in accordance with Secondly this being a case study design, results the International Organisation of Supreme Audit cannot be applied to conclude on performance Institutions (INTOSAI) standards and guidelines. of the entire Health sector in the country. The standards require that the audit is planned Nevertheless the results of the study will inform in a manner which ensures that an audit of high some of the key interventions needed to enhance quality is carried out in an economic, efficient and service delivery in the sector. effective way and in a timely manner. 2.2 DATA COLLECTION The study relied upon document review, interviews The data collection instrument (DCI) was designed and inspection to obtain relevant information to based on key process points (Planning and answer the audit questions. Data was collected Budgeting, Release of Funds, Utilization of funds, from several Government agencies and other Monitoring and Evaluation, and Performance key players in the health sector based on their reporting) with risk indicators, key outputs role in budget implementation and monitoring of for assessment among other parameters to activities. facilitate collection of reliable and valid data. For triangulation purposes (cross verification of 2.1 SELECTION CRITERIA data sources), the tool was used together with The selection of the Health sector institutions for other data collection methods which include the the budget performance assessment was based following; on their roles in the healthcare delivery system and budget significance (size). Methodology to estrablish whether the approved entity strategic and investment plans are linked The priority Programmes/ Projects in the annual to the Health Sector Development Plan and the Budget Performance Contract of the accounting National Development Plan II officers together with the entity’s capital The Audit team reviewed the, Entity strategic and investment budgets were used as a basis for Investment Plans (2015/16-2019/20) current sector selection of the outputs for assessment. Development Plan (2015/16-2019/20), the NDP II The audit team also applied professional (2015/16-2019/20), approved institutional Strategic judgement (understanding of the entity’s risks) Plans 2015/2016-2019/2020, NPA Certificate of when selecting other outputs of a recurrent nature compliance report 2018/2019, Annual work plans where it was deemed appropriate. 2018/19, Ministerial Policy Statements for F/Y 2018/19, MFPED budget documents including the 2.1.2 Limitations of the Study Budget Speech, and approved estimates 18/19, Due to time and resource constraints, the scope BFPs 2018/19 to establish the linkage between the could not cover all the institutions under the planning and budgeting documents, accuracy and health sector. consistency of the set targets. More Valuable information would have been The Second National Health policy was also gained if the scope had been extended to RRHs reviewed in order to gain an in-depth understanding since they are key service delivery points in the of the legal and regulatory framework for the regions where they are located. sector. Details of the documents reviewed in appendix II. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 8 during the Financial Year 2018/19 | A Report by the Auditor General Methodology to establish whether the set targets Methodology to establish whether the released and performance indicators were SMART, and funds were utilized for the intended purpose logically linked to the strategic plans and M&E Payment files were analysed against the approved frameworks budgets and Work plans to ascertain if the The operational plans, M&E tools and funds released were spent on the actual outputs Frameworks, Logical Frameworks, Results planned, and if the expenditure on the planned Frameworks, Indicator measurement sheets and outputs were correctly charged according to the strategic plans were reviewed to assess whether GoU chart of accounts. the targets and performance indicators were The payment files were further analysed together SMART, consistent and linked to the strategic with the Budget analysis reports to ascertain plans and Frameworks. if the excess expenditure on planned outputs had approved reallocations or supplementary Methodology to establish whether the set targets provisions. were achieved as planned Interviews were held with the Health sector The audit team reviewed planning documents such accounting officers and departmental heads as BFPs 2018/2019, annual work plans 2018/2019, of the different programmes/ Departments, Ministerial Policy Statements 2018/2019, Health Project coordinators, Hospital directors of Sector Budget Monitoring Reports, Vote annual national referrals to establish their roles and performance Reports, Health Sector Annual responsibilities as well as challenges they face in Performance Report 2018/2019, Budget Monitoring budget execution. and Accountability Reports by Ministry of Finance, and OAG own analysis of planning documents, Methodology to establish whether the priority Performance reports and expenditure records projects were properly monitored and evaluated of selected institutions to ascertain the extent of Monitoring and Evaluation workplans were delivery of planned outputs by the end of the FY reviewed to ascertain wether monitoring activities 2018/2019. were planned and budgeted for, and also ascertain wether the monitoring and evaluation indicators Methodology to establish whether the budgeted were realistic and in line with the institutional funds were realized as planned and in a timely monitoring and evaluation frameworks. manner The Lead Agency (MoH) was also interviewed to Approved budgets were reviewed against the establish how they were involved in ensuring that actual receipts from GoU and development recommendations from monitoring and evaluation partners to establish whether funds were released were implemented by other institutions in the and received as planned, Budget analysis reports health sector. (BIG Reports) were also reviewed to ascertain BMAU reports were reviewed to ascertain the the timing of released of funds from GoU, Bank recommendations made and whether corrective statements for donor funded projects were action was undertaken by responsible accounting obtained to ascertain the timing of the donor officers. disbursements.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 9 Methodology to establish whether the achieved results were accurately measured and reported on The audit team reviewed quarterly performance reports 2018/2019, Health sector annual Performance Report 2018/19, the Government Annual Performance Report (GAPR 2018/2019), and conducted physical inspections to draw a comparision between the actual reported outputs and what is actually on ground to be able to conclude on the accuracy of the reported outputs.

The team interviewed the project coordinators, project managers and officers in different planning departments/ units to ascertain the causes for any discrepancies. Details of documents reviewed and interviews conducted are detailed in Appendix II and III respectively.

2.3 DATA ANALYSIS To support the findings, conclusions and to be able to answer the audit questions both qualitative and quantitative data was analysed. Qualitative data (objectives, planned activities and actual outputs of a recurrent nature) was collected and analyzed using methods such as content analysis and comparative analysis to establish their link to the overall strategic objectives of the entity, relate findings and their causes.

Quantitative data (budget amounts, actual receipts, unabsorbed funds, number of cancer patients served, Number of CT Scans conducted, number of heart operations, number of recruitments, number of mental health patients served, Number of specialized outpatients handled, units of blood collected, number of both outpatients and inpatients (admissions), number of inspections and enforcement activities, percentage of functional lab equipment, quantities of drugs delivered and procurement supplies) was collected and analyzed using descriptive statistics (visually displaying data in tables) to establish the level of absorption, achievement of set targets, quality of healthcare investments and measurement of performance indicators.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 10 during the Financial Year 2018/19 | A Report by the Auditor General 03

CHAPTER THREE Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Health Sector of Planned Outputs by Selected of Delivery Assessment Budget Performance General 2018/19 | A Report by the Auditor during the Financial Year Institutions CHAPTER THREE

SYSTEM AND PROCESS DESCRIPTION

3.1 ROLES AND RESPONSIBILITIES OF KEY PLAYERS

Entity/Player Key Roles and Responsibilities Parliament of Uganda • Passing policies and laws. (Health Committee) • Resource allocation. • Advocacy for health. • Performance monitoring.

Ministry of Health (MOH) • Governance and Leadership, Strategic planning, resource mobilization and budgeting. • Setting regulations, standards and guidelines development and dissemination, Supervision, Monitoring and evaluation of the overall sector performance. • Human resource capacity development and technical support.

National Drug Authority • Oversight, regulation and management of health products. • Participation in MoH planning, monitoring and review.

National Medical Stores • Management of procurement, warehousing and distribution of all health products. • Participation in MoH planning, monitoring and review.

Uganda Cancer Institute • Develop policy on the prevention diagnosis and treatment of cancers and on the care for patients with cancer and cancer related diseases, and to coordinate the implementation of the policy. • Provide comprehensive medical care services to patients affected with cancer and cancer related diseases.

Uganda Heart Institute • Carrying out clinical and operational research in cardiovascular disease and its management. • Regulating quality of cardiovascular care in Uganda.

Health Service Commission • Provide timely advice to H.E. the President and Government on matters relating to the state of the health service as mandated by the law. • Recruit in an efficient and effective manner health workers to meet Uganda citizens’ health needs in accordance with the Health Sector Policy and Development Plan 2015/16-2019/20.

Uganda Blood Transfusion Services • Coordination of provision of blood and blood products. • Participation in MoH planning, monitoring and review.

National and RRHs • Implementation of the MoH policies and guidelines. • Participation in policy and strategy formulation and review. • Participation in support supervision to LGs. • Participation in performance reviews.

Ministry of Finance, Planning and • Provision of adequate financial resources for implementation of the Strategic Plan. Economic Development • Provide data that is required to inform health planning (e.g. UDHS, Household surveys, vital statistics). • Participation in development policies and strategies. • Project appraisals. • Joint planning, monitoring and review of sector performance.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 12 during the Financial Year 2018/19 | A Report by the Auditor General Entity/Player Key Roles and Responsibilities Development Partners • Provision of demand-driven technical assistance and inputs into the implementation of the MoH priorities. • Complement financing of the MoH priorities with earmarked or unearmarked funds. • Actively participate in joint sector planning, monitoring and review.

National Monitoring and Evaluation • Maintains a monitoring and evaluation function within the SWG secretariat to Working Group coordinate MDA and LG monitoring as it pertains to Sector results, and for upwards reporting to coordinating Ministries.

Private Sector (PHPs, PNFPs, CSOs) • Contributing towards policies development, planning, monitoring and evaluation. • Resource mobilisation for health care from households, organisations both local and international. • Providing or participating in research, community and social mobilisation, advocacy, capacity building including human resources development, logistical support, technical assistance and other services at all levels. • Ensuring proper utilisation of resources and accountability.

3.2 SYSTEMS AND PROCESS DESCRIPTION 3.2.1 Summary Flow of the key Budget Performance process Budget performance involves five (5) key processes highlighted in the figure below. These were used in identifying the main causes to the problems which were assessed based on set criteria to identify realistic and practical recommendations for the problems identified. Details of the process description are in appendix IV.

Figure 1: Showing the budget performance/ Execution Cycle

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 13 04

CHAPTERFOUR Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Health Sector of Planned Outputs by Selected of Delivery Assessment Budget Performance General 2018/19 | A Report by the Auditor during the Financial Year Institutions CHAPTER FOUR

FINDINGS AND RECOMMENDATIONS

This chapter presents the audit findings, conclusions and recommendations necessary for fostering improvement in delivery of the planned outputs by selected health sector institutions.

4.1 EXTENT OF DELIVERY OF PLANNED OUTPUTS The nine (09) selected health sector institutions planned to implement and achieve a number of both recurrent and capital development outputs under various Programs and projects with set targets and performance indicators during the financial year 2018/2019. In this assessment, out of the two hundred and thirty nine (239) planned outputs in the nine (09) selected health sector institutions, one hundred and nine (109) outputs were sampled and analysis of performance of output indicators is shown in table 3 below;

Table 3: Showing extent of delivery of planned outputs by selected Health sector institutions Entity No. of Sampled Budget Fully Partially Not Not assessed planned outputs allocation of achieved achieved Implemented due to lack of outputs sample in targets/ relation to total budget (%) MoH 41 28 90.38 1 5 11 11 NMS 14 1 6.06 1 0 0 0 Mulago NRH 19 14 75.12 3 5 2 4 Butabika 14 9 38.05 1 4 1 3 NRH UBTS 12 6 57.1 0 3 1 2 NDA 111 28 16.1 9 16 2 1 UCI 13 12 38.05 1 7 1 3 UHI 8 6 61.6 2 4 0 0 HSC 7 5 80.84 1 0 0 4 Total 239 109 19 44 18 28

% 17.43 40.36 16.51 25.68 performance

From the table above, out of the sampled one hundred and nine outputs (109), ninteen (19) outputs representing 17.43% of the sampled outputs were fully achieved, eighteen (18) outputs (16.51%) were not achieved, forty four (44) outputs (40.36% ) were partially achieved while twenty eight (28) outputs representing 25.68% did not have performance indicators and targets to facilitate measurement of output delivery.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 15 Since activities facilitate achievement of planned outputs, a similar assessment was undertaken to establish performance at the actvity level . For the sampled outputs, there were 312 activities planned to be implemented to achieve the expected outputs. The analysis showed that overall , one hundred and forty-four (144) activities were fully achieved representing 46.15% of the planned activities, seventy five (75) were partially achieved (24.04%) and fifty two (52) activities (16.67%) were not achieved at all . It was also observed that for the forty one (41) activities representing 13.14% of the planned activites, the extent of delivery could not be established because no performance targets and process indicators were set to facilitate performance measurement. Analysis of performance of the selected health sector institutions is shown in table 4 below and details of the extent of delivery of planned activities in appendix V;

Table 4: Showing extent of delivery of planned activities by selected entities Entity Sampled No. of Fully achieved Partially Not Not assessed outputs Activities/ achieved Implemented due to lack of Targets targets/ Indicators MoH 28 36 1 6 16 13 NMS 1 18 18 0 0 0 Mulago NRH 14 25 13 6 1 5 Butabika NRH 9 19 6 8 2 3 UBTS 6 6 0 1 2 3 NDA 28 54 24 24 3 3 UCI 12 110 63 23 14 10 UHI 6 38 17 6 14 1 HSC 5 6 2 1 0 3 Total 109 312 144 75 52 41 % Performance 46.15 24.04 16.67 13.14 (Activities) % Performance 17.43 40.36 16.51 25.68 (outputs) Source: OAG review of approved work plans, MPS, Budget estimates and 4th quarter performance reports 2018/19

From the above table, overall 46.15% and 24.04% of the planned activities were fully implemented and partially implemented respectively. In terms of outputs; this translates into 17.43% and 40.36% fully achieved and partially achieved outputs respectively.

At the output level, MoH which is the leading player in the sector was able to fully implement one (1) activity representing 2.78% of the planned activities while sixteen (16) activities representing 44.44% were not implemented and six (6) (16.67%) activities were partially implemented.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 16 during the Financial Year 2018/19 | A Report by the Auditor General Set out in the sections below are the details of the outputs partially implemented and those not implemented at all and the factors explaining their performance.

Partially Implemented outputs It was observed that 40.36% outputs were partially achieved in the nine (09) selected institutions. The major contributing factors were procurement delays, budget short falls, delayed release of funds, diversion of funds among others as explained in table 5 below;

Table 5: Showing reasons for partially achieved outputs by selected health sector institutions Funding Causes for the Project Output Activities/ Targets (UGX ‘000) variances Butabika NRH Achieved: 4,199 male and 2,784 5,984 male and 3,366 female patients admitted. The female patients hospital did not receive the an- admitted. ticipated number of patients. Achieved: 1,626 Budgeted: 3,413,595 conducted in ultrasound. The 2,200 conducted in 02 mental health Hospital did not receive the ultra sound. Released: 3,108,390 inpatient services anticipated number of patients provided for ultra sound. Spent: 3,252,301 Achieved: 7,966 in-patients provided with 3 meals a day. All 8,500 inpatients The hospital did not receive the provided with 3 meals anticipated number of patients a day. to provide for the stated 3 meals a day. Achieved: 422 males and 72 female attended to in the Alcohol and Drug Clinic. 881 attended to in the Management explained that alcohol and drug clinic. Budgeted: 108,568 they did not receive the project- 04 Specialized out- Released: 108,568 ed number of patients to deliver patient and PHC the services to. services provided Spent: 108,495 Achieved: 38,480 Medical out- 44,000 medical patients attended to. Funds UGX (general, dental, ortho- 17,647,790 representing 16.26% pedic) of the amount spent were diverted to other activities. Achieved: 17 visits to regional mental health units done. 24 visits to regional This was attributed to diver- referral hospital sion of funds as UGX 5,858,000 mental health units. representing 4.02% of the Budgeted: 145,699 funds spent on the output were 05 Community diverted to other activities. mental health ser- Released: 145,699 vices and technical Achieved: 259 patients supervision Spent: 134,282 resettled. The un-resettled discharged patients did not want to return to their homes 900 patients resettled because of different reasons. For example, some committed atrocities/ crimes back in their homes.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 17 Funding Causes for the Project Output Activities/ Targets (UGX ‘000) variances Achieved: 95% completion. 80 - Hospital Budgeted: 1,300,000 Construction of 6 unit Management explained that the construction/ Released: 1,300,000 staff houses. contractor was behind schedule rehabilitation Spent: 1,299,927 due to a number of snags. National Drug Authority Achieved: 2016 pharmacy Budgeted: 510,045 compliance visits. Management All districts visited 3 2023 Pharmacies explained that the under- times a year compliance visits. Spent: 449,253 performance was attributed to closure of business by some pharmacies Develop a system 4 procedures for Achieved: 4 procedures in draft for registration and registration renewal form pending approval. renewal. developed. Long consultative process. Achieved: 11 drug registers were Maintain a current Budgeted: 274,900 publicized. NDA system was 12 drug registers and up to date drug down in the month of publicized. register. Spent: 195,006.31 December, so a drug register was not publicized. Undertake joint Achieved: 3 joint assessment assessment activi- 4 joint assessment meetings were held. The EAC ties with other regu- meeting reports joint assessment meetings were latory agencies scheduled only three (3) times. Dissemination of Achieved: 3 engagement meet- drug related infor- ings held. No explanation was mation to improve given for the variance. 4 engagement meeting regulatory compli- with key stake holders ance for market- ing authorization applications Budgeted: 205,000 Achieved: 34 foreign products Evaluation of drug were evaluated. The 46 foreign application for mar- 80 foreign products Spent: 205,000 herbal products were not evalu- keting authorization evaluated ated because the anticipated of herbal number of foreign herbal prod- ucts was not realized. Achieved: 2 sensitization meet- Build capacity of 4 sensitization meet- ings were held. The responsible domestic herbal ings held and recom- officer could not explain the manufactures meet mendations cause of the variance. Achieved: 526 Wholesale pharmacies and 103 External drug stores were licensed. Incomplete data was availed to the audit team as by the time of Budgeted: 159,848 audit licensing was still ongoing Licensing of 691 wholesale pharma- given that the licensing exercise pharmaceutical cies & external stores starts in January and ends in premises licensed. Spent: 157,848 December. Review of the licensing guide- line also contributed to under- performance due to the change in policy outlined in the licens- ing guideline 2018.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 18 during the Financial Year 2018/19 | A Report by the Auditor General Funding Causes for the Project Output Activities/ Targets (UGX ‘000) variances Achieved: 1124 retail pharmacies licensed. 1148 retail pharmacies Management explained that licensed. 24 retail pharmacies were not licensed because they closed Budgeted: 159,848 Licensing of business. pharmaceutical Achieved: 10720 (91.82%) Drug premises. Spent: 157,848 Shops licensed. This is because licensing was still ongoing so 12,303 drug shops the data availed was incomplete licensed. as the licensing exercise starts in January and ends in December. Achieved: 18 local inspections were conducted. Conduct GMP Management explained that 5 23 local facilities inspections and local facilities were not inspect- inspected. Budgeted: 2,201,794 assessments of ed because there was no local foreign and domes- facility that came up during the tic pharmaceutical Spent: 2,113,967 financial year. manufacturing sites (FFPs/CROs/APIs/ Achieved: 1 CRO inspection was conducted. Lack of technical Biologicals/Herbals) 5 CROs inspected. staff to conduct the CRO’s and were still building capacity Achieved: 9 LLINS were tested. The 91 LLINS not tested 100 LLINS because Government only pro- cured 9 consignments of LLINS during the FY 2018/19. Achieved: 193 gloves tested. Management explained that 7 Test samples of 200 Gloves gloves were not tested because medicines- with they did not receive the antici- emphasis on micro- pated number of gloves Budgeted: 1,468,558 biology analysis for Achieved: 441 batches of injectable, herbals, condoms tested. Management domestically manu- explained that 9 batches of con- factured products, 450 condom batches Spent: 758,794 doms were not tested because devices and other the anticipated numbers of con- pharmaceutical dom batches were not received. products at NDQCL and other labs. Achieved: 84 surgical instru- ments tested Management explained that 66 surgical 150 surgical instru- instruments were not tested ments (sutures, because most of the surgical syringes and needles) instruments came in the last - tested month of the FY, and not all could be tested in a very short period of time. Achieved: 538 ADR reports were received. The audit team noted that an Budgeted: 98,665 ambitious target was set at Increase the ef- 50 ADR reports re- planning, given the fact that fectiveness and ceived and analyzed there was no baseline target visibility of pharma- per region per quarter Spent: 63,279 set. covigilance system Management also attributed this to lack of enough human resource to collect all the ADR reports. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 19 Funding Causes for the Project Output Activities/ Targets (UGX ‘000) variances Accreditation form medicines labora- Achieved: 94% functioning Budgeted: 665,881 tory and microbiol- equipment. The responsible 95% of lab equipment ogy unit calibra- officer could not give an expla- fully functional. Spent: 709,909 tion, qualification, nation about the cause of the maintenance of lab variance of 1%. equipment. Achieved: 487 outlets were audited for substandard. 500 outlets audited for Budgeted: 193,000 Conduct post market The 13 outlets were not substandard/ falsified surveillance. audited because of transport products. Spent: 226,605 constraints in the regions regarding vehicle availability. Conduct campaigns to improve visibility Budgeted: 193,000 Achieved: 1 TV talk show held. of veterinary activi- Management did not give an ties and enhancing 4 TV shows. Spent: 226,605 explanation as to why the 3 TV the image of NDA shows were not held. on veterinary drugs regulation. Achieved: 34 computers were procured and distributed. Management explained that 60 computers. they did not receive the expect- ed number of new staff during the FY. Budgeted: 1,338,298 Provide requisite Achieved: 8 laser jet printers hardware for NDA Spent: 515,110.63 were procured. Management operations. 10 printers. could not explain to the audit team the cause of the variance. Achieved: 3 mini laptops were 10 mobile gadgets for procured. Management could inspectors. not explain the reasons for the variance. a) Conduct M&E policy Achieved: Conducted bi-annual and strategy reviews. and annual performance b) monitoring and evaluation meetings. reporting field data Budgeted: 30,672 Management could not validation visits to the 4 M&E reports provide an explanation as to why regions. Spent: the M&E policy and c) Conduct bi-annual strategy reviews, monitoring and annual perfor- and field validation visits were mance evaluation not conducted. meetings. Ministry of Health Project: 1027 Achieved: Renovation of two Institutional sup- blocks at MoH undertaken, port to Ministry of maintenance of elevator and Health Renovation of two Land for construction of water blocks at MoH Head- Waste Management Plant quarter and vector Budgeted: 853,000 procured for Kiruddu. 080272: Govern- control building under- The variance was attributed ment Buildings taken. Released: 859,450 to diversion of funds as UGX and Administrative 820,525,700 representing Infrastructure Repairs and mainte- Spent: 859,450 95.47% was diverted to other nance of elevator at activities not in the annual MOH undertaken. work plan. in addition, whereas management secured a supple- mentary budget from MoFPED, no revisions were made to the annual work plan. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 20 during the Financial Year 2018/19 | A Report by the Auditor General Funding Causes for the Project Output Activities/ Targets (UGX ‘000) variances Project: 1187 Sup- Final certificate for port to Mulago civil works at Lower Hospital Reha- Mulago Hospital, Budgeted: 2,306,000 Achieved: 96% construction of bilitation Kawempe and Kiruddu lower Mulago achieved how- 080280: Hospital Hospitals cleared. Released: 17,306,000 ever medical equipment was Construction/ Medical Equipment not installed. This was because rehabilitation installed at Lower Spent: 17,306,000 rehabilitation of lower Mulago Mulago Hospital, was still ongoing. Kawempe and Kiruddu Hospitals. Project: 1344 Work was 9.7% behind schedule Construction works Budgeted: 43,326,108 Renovation and because of logistical problems 080280: Hospital progressed up to Equipping of related to availability of local Construction/ 75% for Kayunga and Released: 5,480,923 Kayunga and materials and transportation rehabilitation Yumbe General Yumbe General of materials to Yumbe Hospital Hospitals. Spent: 5,480,923 Hospitals Site. Project: 1440 No targets and perfor- Uganda Repro- mance indicators set ductive Mater- for this output in the Achieved: 1 Station Wagon and nity and Child MoH work plan. Budgeted: USD 831,198 8 Double Cabin Pickups were 080275 Purchase Health Services Review of the project delivered by the end of the FY. of Motor Vehicles Improvement work plan indicated The variance was attributed to and Other Transport Project that 13 Motor Vehicles Spent: USD 582,369 weaknesses in Contract Equipment were planned to be management. procured (5 Station Wagons and 8 Double Cabin Pickups Project: 0220 Achieved: One (1) film van was global Fund for not procured by the end of the Aids, TB and FY. The second Film Van was Malaria requisitioned but its procure- ment remained incomplete 2 film Vans to support Budget: 1,030,733 because of lack of a no objec- Behavioral Change Spent: 377,592 tion from the Global Fund Local and Communication Fund Agent (LFA) as required. interventions In a Global Fund Mission in November, the No objection request was discussed and is being lifted to enable the completion of this procurement. Mulago NRH Achieved: Budget Frame- work Paper, Ministerial policy 4 quarterly reports Statement, Quarterly progress Budget Framework Budgeted: 209,000 reports, and annual hospital Paper Ministerial report. The variance was 085407 Planning and policy Statement, Released: 209,000 attributed to diversion of funds Development Quarterly progress to other activities not related to reports, M&E tools Spent: 208,000 the output as UGX 130,549,100 developed Annual Representing 45% of the funds hospital report paid out from the output were diverted. Salary and pension payment processed Budgeted: 773,346 UGX 5.531 bn meant for and paid, Vacant payment of staff salaries was positions filled, IPPS Released: 773,346 not absorbed. This was caused managed, training by delayed recruitment of staff policy adhered, gender Spent: 373,346 by HSC and verification of mainstreaming pensioners by Mulago NRH. activities managed

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 21 Funding Causes for the Project Output Activities/ Targets (UGX ‘000) variances Achieved: 43,287 surgical Budgeted: 38,327,015 operations. The audit team not- 085401 Inpatient 45,000 surgical ed that the under-performance Services - National Released: 38,327,015 operations was due to lack of enough staff Referral Hospital and lack of enough space (thea- Spent: 32,590,677 tres) for the surgical operations. Achieved: 16,353 Renal dialysis Budgeted: 1,416,000 sessions. The audit team noted 085402 Outpatient 18,000 Renal dialysis that the activity was below Services - National Released sessions target because the service is Referral Hospital : 1,416,000 expensive and could not be Spent: 1,101,000 afforded by many people. Achieved: 62,389 images (x-ray Budgeted: 142,373 & scans. 2611 images (x-ray & scans) were not conducted 085404 Diagnostic 25,000 scans, 40,000 Released: 142,373 because of occasional break- Services x-rays down of the imaging equip- Spent: 142,373 ment and also limited human resource. Achieved: consultant procured. Team noted that management Cover outstanding Budgeted: 1,700,000 was still in the process of obligations on the 100 085482 Staff houses procuring a consultant to come completed staff houses construction and Released: 1,700,000 up with architectural plans, and to start on the first rehabilitation quantitative survey plans, phase of the 100 Spent: 1,700,000 structural and environmental additional staff houses engineering designs and land survey plans. Uganda Blood Transfusion Services 085302 Collection of Blood (-Mobilization of Blood Donors -Conducting blood Donor Sessions Achieved: Collected 274,308 -Community sensi- units of blood. The team tization established that the variance -Cold chain man- was as a result of inadequate agement planning for blood collection -Pre-donations Budgeted: 7,698,860 activities (mismatch between and Post Donation 300,000 safe units of the budget for blood collection Counseling blood collected and Released: 7,954, activities and the budget for -Publicity of UBTS issued for transfusion medical supplies from NMS). activities to Health care facilities Spent: 7,698,860 The inadequate planning led -Creation of Blood to poor budgetary allocations Donor Clubs, for Medical supplies for blood -Scale up Com- collection such as blood bags, munity Resource testing kits and reagents which program affected timely delivery of the -National coordi- planned target. nation of Regional blood Banks and Blood Collection centers)

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 22 during the Financial Year 2018/19 | A Report by the Auditor General Funding Causes for the Project Output Activities/ Targets (UGX ‘000) variances Achieved: drafted data collec- 085305 Monitoring tion tools. The cause for the and Evaluation variance was as a result of the (Developing M&E diversion of funds meant to Plan, Routine M&E Budgeted: 382,000 facilitate M&E activities to other activities to the M & E system devel- activities such as updating of Regions, Dissemi- oped and operational- Released: 404,474 the blood collection unit cost nate M&E plan at ized study. In addition the audit team National Spent: 382,000 noted that the M&E framework Level, Capacity was still in a draft form because building of staff in it required stakeholder consul- M&E) tation and approval. The audit team noted that some Budgeted: 100,000 of the equipment was delivered 085377 Purchase of A set of Blood collec- such as blood pressure Specialized Machin- tion field equipment Released: 100,000 machines but details were not ery & Equipment procured captured in the annual work Spent: 64,264 plan. Uganda Heart Institute 1. 10 research papers on heart related disease done and published in Achieved: 12 research papers, areas of valve, Coro- Budgeted: 94,760 On-going disease registries, 5 nary artery disease, research staff trained. peripheral arterial and Released: 94,760 Training of 3 research staff was 01 Heart Research venous insufficiency, not done. The audit team noted rheumatic heart Spent: 88,216 that funds for training were ad- disease and other vanced to officers but account- heart related diseases. ability had not been provided.

2. Registries created.

3. 3 staff trained i. 100 open heart Achieved: 20 open heart surger- surgeries, 100 closed ies, 17 closed heart surgeries, heart surgeries, 400 21 catheterization procedures catheterization done, 5201 outpatient attend- procedures done. ances, 5133 ECHOs, 5730 ECGs, 19386 lab tests, 88 ICU/CCU ii. 20,000 outpatients Budgeted: 7,955,000 admissions, 34 general ward attended to. admissions achieved against the 02 Heart Care Released: 7,955,000 planned targets. Services iii. 16,000 ECHOs, Under performance was caused 14,000 ECGs and 70,000 Spent: 7,330,493 by limited space (only 4 beds in laboratory tests done. the ICU) and diversion of funds 3. 600 ICU/CCU to cater for outstanding bills admissions. that had no budget provisions and non-release of funds due iv. 1,500 inpatient to poor performance in NTR admissions collections.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 23 Funding Causes for the Project Output Activities/ Targets (UGX ‘000) variances 1. 20 computers, queue management system, network switches, Security firewall Achieved: 1 laptop, 1 UPS 5000 Budgeted: 409,800 76 Purchase of procured. VA, 1 printer, 5 tablets and 10 Office and ICT 2. 1 CCTV camera computers procured. Released: 409,800 Equipment, includ- system procured. This variance was attributed to ing Software 3. 3 Access control increase in prices of items to be Spent: 409,800 and 1 walk through. procured. detector procured. 4. Laundry machinery procured. 1 ECMO machine, 1 FFR + IVUS machine, Funds were diverted 2 ECG machines, 1 (42,358,687) for paying out- sternal saw, 1 pedi- Budgeted: 4,012,562 standing domestic arrears. atric and neonatal 77 Purchase of Other procurements were not ventilator, 1 operating Specialized Machin- Released: 4,012,562 implemented because their table, syringe pumps, ery & Equipment estimated unit cost estimates 1 stress test machine, Spent: 4,012,562 did not match the approved 1 ultrasound machine, budget figures. 1 laboratory scientific refrigerator, 1 water de-ionizer machine Health Service Commission Funds UGX 0.097 million meant for payment of salaries to newly recruited staff by public service commission were not absorbed Budgeted: 4,900,000 and this was caused by late 085202 Secretariat Administrative submission of requests for Released: 4,900,000 Support Services Services provided deployment to Ministry of Public Service by HSC. Spent: 4,433,438 It was noted that HSC submitted the request by 23rd April, 2019 two months to the end of the Financial Year. Uganda Cancer Institute Achieved: Feasibility study for Mbarara center carried out. The Prefeasibility Report Budgeted: 789,324 team noted that the feasibil- 085704 Cancer for Establishment of ity study for establishment of Institute Support Oncology & Diagnostic Released: 789,324 Oncology & Diagnostic Center in Services Centers in Mbale, Arua Mbale and Arua was not carried and Mbarara Spent: 783,588 out because the funds were not enough to cater for all the 3 centres. Achieved: Draft HIV policy. Work based HIV policy not imple- mented because of the long Work based HIV policy consultative process including implemented Budgeted: 5,380,877 the preparatory meetings for 085719 Human Released: the development of the UCI HIV/ Resource Manage- 5,380,877 AIDS policy ment Services Achieved: drafted client charter. Spent: 5,354,142 The team noted that the client Client charter Devel- charter was not implemented oped and implemented because the process to develop the charter was initiated in the fourth quarter. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 24 during the Financial Year 2018/19 | A Report by the Auditor General Funding Causes for the Project Output Activities/ Targets (UGX ‘000) variances Achieved: 2 monitoring reviews done. The 2 (two) monitoring reviews were not carried out 085701 Cancer 4 monitoring reviews due to absence of a REC com- Research carried out mittee, whose term of service Budgeted: 1,081,987 had expired to carry out the monitoring reviews. Released: 1,081,987 Achieved: 3 meetings held. The Spent: 1,087,934 team noted that the one CAB meeting was not held because facilitated 4 CAB of absence of the CAB com- meetings mittee whose term of service expired with that of the REC committee. Achieved: 1,345 cytology ex- aminations carried out. The 155 cytology examinations were not 1,500 cytology exami- carried out because they did not nations carried out receive the anticipated patients for cytology examinations. Pap smears for cytology examina- tions were also very few Achieved: 5049 X-rays were performed at UCI. 4,951 X-rays were not performed because 10,000 X-rays per- the equipment accumulated a formed at Uganda lot of data which made it slow Cancer Institute as well as equipment break- down. In addition, absence of staff to operate the equipment. Achieved: 910 mammography screening investigations were performed. 2,690 mammogra- phy screening investigations were not performed due to 3,600 mammography limited human resource to con- screening investiga- Budgeted: 8,784,187 currently work in the field and tions performed 085702 Cancer Care Released: at UCI. The under-performance Services 8,784,187 was also attributed to occa- sional failure of the equipment Spent: 8,453,696 to perform mammography screening. Achieved: 83 intervention fluor- oscopy done. The 61 interven- 144 interventional tional fluoroscopy procedures fluoroscopy procedures were not performed because performed of limited human resource and occasional breakdown of the equipment. Achieved: 6,070 Ultra sound 7,000 Ultra sound scans were performed. The 930 scans performed at Ultra sound scans were not Uganda Cancer performed because of the Institute occasional breakdown of the ultra sound machines. Achieved: 84 Ultra sound inter- ventions were performed. 216 300 Ultra sound inter- Ultra sound interventions were ventions performed not performed because of the at Uganda Cancer inadequate number of radiolo- Institute gists and occasional failure of the ultrasound equipment. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 25 Funding Causes for the Project Output Activities/ Targets (UGX ‘000) variances Achieved: 2,693 CT scans were conducted. The 307 CT scans were not conducted because of the general reduction in the 3,000 CT scans con- number of CT scan request ducted at Uganda following installation of CT Cancer Institute scanner machines in Mulago, Kiruddu and Kawempe hospi- tals. This under performance is also attributed to occasional equipment failure. Achieved: 170 CT interventions performed. The 30 CT interven- tions not performed because 200 CT interventions they didn’t have the required performed at Uganda equipment to perform the in- Cancer Institute terventions such as the needles and in sterile procedure and inadequate human resource. Achieved: 490 Lumbar Punc- tures were carried. 10 lumber 500 Lumbar Punctures punctures were not carried carried out at Uganda out at UCI because they did not Cancer Institute receive the expected number of patients. Achieved: One training was done. 39 trainings were not done as per the planned target representing 99% variance. 40 trainings on the Management explained that national cancer health after training 128 district teams education and risk in FY 2017/18, it was discovered reduction, cancer early that conducting several training detection and proper was not the best way to use re- referral conducted to sources so decided to combine district health teams district teams in one training with a purpose of having a more skills based training with a practicum.

Budgeted: 178,000 Achieved: 188 Static cancer awareness and screening clin- Released: ics conducted. 72 Static cancer 085703 Cancer 260 Static cancer 178,000 awareness and screening clin- Outreach Service awareness and screen- ics were not conducted because ing clinics conducted Spent: the outreach department does at UCI 177,275 not have enough personnel to carry out outreaches and static cancer awareness and screen- ing clinics concurrently. Achieved: 10 TV and 19 radio talk-shows were conducted. 5 8 TV and 24 Radio talk Radio talk shows were not con- shows conducted ducted because of limited staff in the outreach department. Achieved: 9 newspaper supple- ments were published. Manage- 12 Newspaper sup- ment explained that they didn’t plements/ articles have enough funds to publish published the 3 Newspaper supplements/ articles. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 26 during the Financial Year 2018/19 | A Report by the Auditor General Funding Causes for the Project Output Activities/ Targets (UGX ‘000) variances Achieved: 1,274 brachytherapy insertions were conducted. 2400 brachytherapy The audit team noted that the insertions conducted department had limited human per year resource to carry out all the brachytherapy insertions. Achieved: Staff thermo-lumi- nescent dosimeters (TLDs) were 3 times. The responsible officer Staff thermo-lumines- explained that the set target cent dosimeters (TLDs) was not realistic (12 times) read 12 times a year Budgeted: 615,000 because thermo-luminescent 085706 dosimeters are supposed to be Radiotherapy Released: 615,000 read 4 times in a year. Services Achieved: 1,526 new patients Spent: 513,062 were attended to. The audit team noted that there is only 2,000 new patients one machine (cobalt 60 attended to machine) to treat all patients in the region due to increased awareness to the masses about cancer and its treatment. Achieved: 258 radiation therapy 260 radiation therapy education sessions done. education sessions Efforts to get the reasons for provided to patients the variance from management were futile. Complete construction Achieved: Construction of the of the radiotherapy Bunkers was at 94% civil works. bunkers Interim Certif- Budgeted: 8,809,000 085772 Govern- The bunkers are not yet com- icates for the bunkers ment Buildings plete due to delay of release of paid. Service sup- Released: 8,809,000 and Administrative funds which affected the work port building for the Infrastructure as the contractor could not radiotherapy bunkers Spent: 8,809,000 continue with the work with four and nuclear medicine (4) outstanding certificates. constructed Source: OAG review of the approved annual work plans, MPS budget estimates and 4th quarter performance report 2018/19

Outputs Not Implemented Out of the sampled one hundred and nine (109) outputs with three hundred and twelve (312) activites, fifty two (52) activities (16.67%) falling under eighteen (18) outputs were not implemented at all in the nine (09) selected health sector institutions. The major reasons for failure to implement the planned output activities were; setting of unrealistic targets, inadequate preparedness to implement some outputs especially under the externally funded projects, budget shortfalls, delayed procurement process, and diversion of funds among others as explained in table 6 below;

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 27 Table 6: Showing outputs not-implemented as per the approved annual work plan Project Output Activities/ Targets Funding (UGX ‘000) Audit observation Butabika NRH Output had a number of other activities implemented except Budgeted: 3,413,595 for x-ray investigations. 02 Mental health The hospital X-ray machine 2,750 investigations inpatient services Released: 3,108,390 was not functional. The MoH conducted in x-ray provided promised to deliver a brand new Spent: 3,252,301 x-ray machine which was never delivered hence the planned target was not achieved. Budgeted: 37,000 Mental health research 03 Long term The audit team established that conducted (2 short planning for mental Released: 37,000 UGX 12,605,500 (34.07%) was term research under- health diverted to other activities. takings). Spent: 37,000 National Drug Authority Draft Regulations The team noted that NDA is and guidelines for still in the process of drafting products under Budgeted: 219,800 regulations. 8 draft regulations and National Food and guidelines developed. Drug Authority Spent: 184,281 (NFDA) proposed manual. Conduct GMP The audit team noted that NDA inspections and did not have the technical staff assessments of to conduct the API’s. However, Budgeted: 2,201,794 foreign and domes- other activities under the output 10 API facilities tic pharmaceutical were delivered using the output inspected. manufacturing sites budget. Spent: 2,113,967 (FFPs/ CROs/ APIs/ Biologicals/ Herbals). Management explained that mid-term review of the strategic Budgeted: 60,000 plan was carried out and were Mid-term review Carryout the strategic in the process of report writing report plan mid-term review. by the time of audit. However, Spent: 49,000 no report was availed to the audit team for verification. Ministry of Health Project: 1185 The audit team noted that fail- Italian support to ure to meet the planned target HSSP and PRDP was caused by delayed release of funds by the funder (Italian Government) as funds were released two weeks to the end Construction of 68 staff Budgeted: 5,609,770 of the financial year. 080282: Staff houses houses in Kaabong, Released: 0 It was also noted that the construction and Abim, Kotido, Amudat, financing agreement for the rehabilitation Moroto, Nakapiripirit Spent: 0 project expired and government and Napak completed. of Uganda and Italy entered into fresh negotiations to have a valid financing agreement in order to release funds for the project which affected implementation.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 28 during the Financial Year 2018/19 | A Report by the Auditor General Project Output Activities/ Targets Funding (UGX ‘000) Audit observation Project: 1344 The Audit team noted that there Renovation and was poor planning because of Equipping of Kayunga and Yumbe setting targets for the output Kayunga and General Hospitals fully well knowing that the equipping Budgeted: 5,000,000 Yumbe General equipped and of the hospitals could not take 080277: Purchase of Hospitals furnished with place before completion of the Specialized Machin- Released: 0 diagnostic, Labora- civil works. ery & Equipment tory, ward emergency, It was also noted that the Spent: 0 maternity equipment funders (BADEA, SFD, DFID and among others. GoU) were supposed to clear every stage of the procurement process which made it lengthy. Project: 1440 Birth and Death Regis- Uganda Repro- tration (BDR) equip- There were delays in the Budgeted: 5,656,696 ductive Mater- 080276: ment and associated procurement process as the nity and Child Purchase of Office materials procured bidders quoted higher prices Released: 5,656,696 Health Services and ICT Equipment, including server, than the available funds and the Improvement including Software computers, and Birth procurement had to be Spent: 136,591 Project Death Adoption order re-tendered. Information System. There were delays in com- mencement of the procurement process and delayed submission of the required medical equip- ment to the National Advisory Committee for Medical Equip- Critical Reproductive ment (NACME) and the minister Maternal Neonatal of Health for adoption. Child & Adolescent In addition, management also Health services Budgeted: 7,972,524 080277: explained that the procure- (RMNCAH) equip- Purchase of Special- ment process was delayed by ment including patient Released: 7,972,524 ized Machinery & a number of activities such as beds, operating tables, Equipment re-distribution of critical medi- gynaecology examina- Spent: 226,447 cal equipment that were idle tion couch, instrument in Health centers to Regional trolley among others, Referrals, verification exercise procured & distributed. of all equipment in the Health centers in the country, updating of specifications for required medical equipment based on equipment policy and updating equipment packages. Maternity units The audit team noted that, there constructed in HCIIIs was long procurement process in selected districts and delayed submission of the which include: Tororo, drawings to the World Bank for Kabale, Mayuge, Budgeted: 33,260,868 approval. 080281: Health Kiruhura, Buhweju, Management also explained center construction Mitooma, Yumbe, Released: 33,260,868 that the expression of inter- and rehabilitation Zombo, Koboko, est took a lot of time and that Alebtong, Soroti, Lira, Spent: 704,813 actual construction is planned Otuke, among others. to commence in January, 2020. Supervising consult- However, the spent funds were ants for civil works costs on monitoring and devel- Procured oping scope of works.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 29 Project Output Activities/ Targets Funding (UGX ‘000) Audit observation There was delayed procurement Budgeted: 1,030,733 process as Toyota LANDCRUISE 1 Motor Vehicle PRADO TXL (KDJ150R-GKFEY) Released: 1,030,733 Procured Motor Vehicle was delivered and registered on 17/07/2019 after Spent: 377,592 the end of FY 18/19. The funds for the planned procurement were reallocated to procurement of Condoms. Condom vending This was because of challenges machines where access of condoms from the machines required cash payment which is contrary to Global Fund requirements. Audit noted that the activ- ity of procuring brooders are related to setting up insectar- Project: 0220 080575 Purchase ies for monitoring mosquitoes global Fund for of Motor Vehicles captured from Household Aids, TB and and Other Transport level under the Malaria Control Malaria Equipment Budgeted: 7,599,782 Program. Three centers were targeted Released: including the Vector Control Di- Brooders for rats and vision, Gulu University & Tororo mosquitoes for tests Spent: 0 District Hospital. However, the three sites did not have formally contracted insectary techni- cians, hence, the funds were re-located to other activities with permission from the Global Fund. The staff structure for RRHs does not cater for insectary technicians. The budget line for procure- ment of equipment for TB Sputum equipment under GF was exhausted and the sputum equipment was not procured. GAVI removed the management of the Construction component of the HSS 2 Grant (the con- struction of 30 vaccines stores 1436: GAVI Budgeted: 12,015,379 and UNEPI offices) in the FY 080572: Govern- vaccines and 1 UNEPI office 18/19. The decision came after ment Buildings Health sector designed and Released: 12,015,379 the work plan had already been and Administrative Development constructed submitted to the sector budget- Infrastructure plan support Spent: 560,157 ing team and that is why it was reflected as a planned activity. However, the spent funds were costs met for other activities under the output.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 30 during the Financial Year 2018/19 | A Report by the Auditor General Project Output Activities/ Targets Funding (UGX ‘000) Audit observation GAVI removed the management of the Construction component of the HSS 2 Grant (the construction of 30 vaccines stores and UNEPI offices) in the FY 18/19. 30 District Vaccine The decision came after the Stores in 30 districts work plan had already been constructed submitted to the sector budget- ing team and that is why it was reflected as a planned activity. However, the spent funds were costs met for other activities under the output. GAVI recommended that all major procurement purchases like cars be procured by UNICEF. The process of generating a tripartite agree- 57 vehicles procured ment with UNCEF to handle the listed procurement activi- ties delayed and the Tripartite agreement was only signed on Budgeted: 6,483,155 080575: Purchase 6th June, 2019. of Motor Vehicles Released: 0 Signing of the MoU to have and Other Transport the funds availed for activity Equipment medium-size motor- Spent: 0 implementation was delayed by ized boats procured protracted discussions about the modalities of funds flow. The process of agreeing on funds (grants) flow modality 2 refrigerated trucks was protracted thereby taking procured long to sign the MOU to have funds for activity implementa- tion. Budgeted: 197,567 There was no signed MoU to 080577: Purchase of Spare parts for cold warrant release of funds for Specialized Machin- chain equipment Released: 0 activity implementation from ery & Equipment procured. the funder/ donor. Spent: 0 Mulago NRH It was noted by the audit team that there was poor contract supervision by the desig- nated contract manager which Budgeted: 900,000 resulted into poor supplier 085475: Purchase 6 Motor vehicles for performance and subsequently of Motor Vehicles senior consultants Released: 900,000 late delivery of the 6 vehicles and Other Transport procured (21/08/2019). Poor supplier per- Equipment Spent: 900,000 formance prompted manage- ment to issue letters of credit as a remedy where the supplier was to be paid upon delivery of the vehicles.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 31 Project Output Activities/ Targets Funding (UGX ‘000) Audit observation Uganda Blood Transfusion Services The procurement of the 4 blood collection vans was not fully and timely achieved because of poor planning. Due to inadequate Budget estimates, out of the 085375: Purchase 4 vans, 3 were procured and of Motor Vehicles the balance used to procure a and Other Transport station wagon for the Executive Equipment Budgeted: 1,000,000 Director. Four Vans Procured to (-Initiate and The budget estimates were not support mobilization procure 2 vehicles Released: 1,000,000 realistic since there was no and blood donation -Follow up procure- detailed market analysis activities. ment of vehicles Spent: 1,000,000 conducted to inform the unit -Prepare and submit costing of the vans together procurement report) with the cold chain system. In addition the team noted that the 3 vans were shipped to United Arab Emirates (Dubai) for customization to have a cold chain for handling blood without a budget provision. Uganda Cancer Institute The audit team noted that UCI Performance Moni- Budgeted: 789,324 failed to establish an M&E com- toring and evaluation 085704 Cancer mittee to monitor all activities reports prepared and Released: 789,324 Institute Support as specified in the strategic submitted to authority Services plan. Therefore, no M&E reports Institutions four times Spent: 783,588 were produced and availed to throughout the year the audit team. Interviews with the HR officer 085719 Human Re- indicated that the institutional Institutional staff source Management staff structure is still under structure implemented Services Budgeted: 5,380,877 preparation pending approval from Ministry of Public Service. Released: 5,380,877 The framework was still in a draft form pending approval Rewards and sanctions Spent: 5,354,142 by management. However, the framework imple- spent funds were costs met mented for other activities under the output. The audit team noted that Publication on cancer trends in Uganda was not completed because the person who was Budgeted: 1,081,987 responsible for the compilation One publication on 085701 Cancer of the manuscript left UCI cancer trends in Released: 1,087,934 Research before completing the assign- Uganda ment and that the analysis of Spent: 1,087,934 the data was still underway. However, the spent funds were costs met for other activities under the output.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 32 during the Financial Year 2018/19 | A Report by the Auditor General Project Output Activities/ Targets Funding (UGX ‘000) Audit observation The audit team noted that 10,000 in-patient days and 10,000 in-patient days 15,000 outpatient days of com- and 15,000 outpatient prehensive oncology clinical days of comprehensive care was not provided at satel- oncology clinical care lite clinics in Mbale, Arua and provided at satellite Gulu because they were not yet clinics. operational. The only operation- al satellite clinic is in Mbarara. The audit team noted that no Budgeted: 8,784,187 mammography procedures 085702 Cancer Care 144 diagnostic mam- were done since UCI did not Released: 8,784,187 Services mography procedures have mammography equipment. performed However, the spent funds were Spent: 8,453,696 costs met for other activities under the output. The 2,400 digital fluoroscopy investigations were not performed due to limited 2,400 digital fluoros- human resource to perform the copy investigations investigations. performed It requires 2 (two) personnel i.e. a radiologist and a radiographer at the same time. The audit team noted that funds representing 6% (497,155,495) of the funds spent on this output were diverted to other activities. However manage- 520 Biopsies done ment explained that patients were referred to the clinical Budgeted: 178,000 service department for biopsies 085703 Cancer Out- and no evidence was availed to Released: 178,000 reach Service the team. Spent: 177,275 The audit team noted that UCI didn’t produce guidelines for cancer survivorship because 1000 copies of Guide- instead used the resources to lines for Cancer Survi- produce referral guidelines for vorship produced suspected cancer because they considered it more important to equip health workers. 1,000 compensators The audit team noted that funds and immobilization meant to implement the activity devices constructed were diverted to other activities. The audit team noted that 15,000 treatment sessions were not conducted on LINAC 15,000 treatment machine because it was not sessions conducted on installed since the bunkers LINAC machine were still under construction. Budgeted: 615,000 However, the spent funds were 085706 costs for other activities under Radiotherapy Released: 615,000 this output. Services Spent: 513,062 The audit team noted that no patient was planned for radia- tion therapy using CT-Simulator 2,000 patients planned because the LINAC machine for radiation therapy with which the CT scan can using CT-Simulator, perform, the CT simulation is Conventional simulator not yet installed as the physical and computer planning infrastructure is not yet present to aid usability under radio- therapy. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 33 Project Output Activities/ Targets Funding (UGX ‘000) Audit observation The audit team noted that the bunkers to house the LINAC Linear Accelerator were not yet ready because they for Cancer treatment were still under construction. procured Therefore this delayed the deliv- ery of the LINAC to the UCI.

085777 Purchase of Budgeted: 24,050,000 The audit team noted that Specialised Machin- Magnetic Resonance Imaging ery & Equipment Spent: 0 Machine for Cancer diagnosis Magnetic Resonance was not procured due to delays Imaging Machine in the procurement process as for Cancer diagnosis complaints from the bidders to procured ADB during the sourcing stage were raised, in the process of reviewing specifications of the MRI. Budgeted: 781,000 Late initiation of the 085777 Purchase of procurement process. Procurement of a Specialised Machin- Released: 781,000 Barcode reader ery & Equipment Spent: 781,000

Source: OAG review of the approved annual work plans, MPS, Budget estimates and 4th quarter vote performance report 2018/2019

Outputs/ activities without clear targets and performance indicators As observed above, the assessment of delivery of expected outputs could not be undertaken for twenty eight (28) outputs with forty one (41) activities representing (25.68%) of the planned outputs. Details of these outputs are shown in table 7 below;

Table 7: Showing outputs/ activities without targets and clear performance indicators Project Planned Output Activities/ Targets Budget Amount Released Amount Spent (UGX ‘000) Amount (UGX ‘000) (UGX ‘000) Butabika NRH Code 77 - purchase of Procurement of specialized machinery 100,000 100,000 99,602 assorted medical equipment and equipment 78 purchase of office Procurement of and residential 400,000 332,763 332,763 assorted furniture and fittings furniture and fittings 80 hospital construc- Construction of kitchen stoves 50,000 50,000 49,192 tion/ rehabilitation National Drug Authority 12 country-wide en- Crack down on sale of classi- 777,050 777,050 forcement activities fied drugs in markets. Operation against coun- terfeits and un-registered medicines Conduct public aware- IEC materials on drug infor- ness about safety, mation disseminated in all 7 110,000 98,125 efficacy, and quality NDA regions medicine Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 34 during the Financial Year 2018/19 | A Report by the Auditor General Project Planned Output Activities/ Targets Budget Amount Released Amount Spent (UGX ‘000) Amount (UGX ‘000) (UGX ‘000) Ministry of Health Project: 1027 In- 080280: Hospital stitutional sup- construction/ 200,000 4,651,550 4,651,550 port to Ministry rehabilitation of Health Output 080201: Monitoring, Supervi- 5,241,882 200,000 200,000 sion and Evaluation of Health Systems The output was not in the approved annual work plan Output 080201: and no targets were set for Monitoring, Supervi- the output as only Budget 120,000 100,338 100,338 sion and Evaluation of line items/ cost centres were Health Systems indicated for the output in the approved budget. Project: 1187 080201: Monitoring, Support to Supervision and 264,000 227,400 226,149 Mulago Hospital Evaluation of Health Rehabilitation Systems Project: 1243 Rehabilitation works on Rehabilitation 080280: Hospital Kawolo and Busolwe and construc- Construction/ hospitals continued including 12,852,574 0 0 tion of General rehabilitation causality, OPD wards staff hospitals houses. 080201 Monitoring, Su- pervision and Evalua- 50,000 50,000 49,999 tion of Health Systems Project: 1344 Renovation and 080201 Monitoring, Su- Equipping of pervision and Evalua- 900,000 845,440 814,735 Kayunga and tion of Health Systems Yumbe General Hospitals Project: 1394 080201 Monitoring, Su- regional hospi- pervision and Evalua- 20,000 20,000 19,998 tal for pediatric tion of Health Systems surgery Project: 1440 Uganda Repro- ductive Mater- 080201 Monitoring, Su- nity and Child pervision and Evalua- 255,000 231,750 230,790 Health Services tion of Health Systems Improvement Project

080577: Purchase of Other equipment procured 0 0 Project: 0220 Specialized Machinery 7,599,782 global Fund for & Equipment GenXpert machine cartridges $4,259,63,000 Aids, TB and Malaria 080503 Monitoring and Evaluation Capacity 2,175,269 2,171,722 1,825,233 Improvement 1436: GAVI vaccines and 080503 Monitoring and Health sector Evaluation Capacity 258,484 258,484 253,119 Development Improvement plan support Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 35 Project Planned Output Activities/ Targets Budget Amount Released Amount Spent (UGX ‘000) Amount (UGX ‘000) (UGX ‘000) Mulago NRH 085405 Hospital Man- agement and Support Hospital management 8,499,000 8,499,000 1,720,250 Services - National support services provided Referral Hospital Research protocols approved 085451 Research 98,000 98,000 98,000 Grants - National Referral Hospital Orthopedic appliances 2,000,000 2,000,000 500,000 085403 Medical and Health Supplies Pro- Medical supplies procured cured and Dispensed 2,000,000 2,000,000 500,000 and dispensed - National Referral Hospital 085478 Purchase of Hospital beds, mattresses, Office and Residential 500,000 500,000 500,000 Linen and office furniture Furniture and Fittings Uganda Blood Transfusion Services - Remodel and expand the cold room and Central Stores to accommodate 9,200 units 085372 Government of blood. Buildings and Admin- - Provision of temperature 1,500,000 1,801,950 1,500,000 istrative Infrastructure regulated area to store medi- cal and non- medical supplies. - Provision of an archive. Computers and assorted 085376 Purchase of accessories Procured for Roll Office and ICT Equip- out of the Blood Safety 270,000 135,000 270,000 ment, including Information System (BSIS) to Software 7 regions and 8 Blood collec- tion & distribution centers. Health Service Commission Technical support to Districts/ 085205 Technical DSCs provided Support Su- Support and Support pervision to Districts, RRHs, 180,230 200,000 170,300 Supervision Health Institutions and MoH HQ provided. 085206 Health Work- ers Recruitment and Health Workers recruited. Human Resource for Human Resource for Health 1,033,603 1010,000 971,613 Health Management Decision handled Service 085276 Purchase of Office and ICT Equip- Office and ICT equipment 40,000 40,000 39,119 ment, including procured Software 085278 Purchase of Office and Residential Office Furniture procured 40,000 40,000 40,313 Furniture and Fittings

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 36 during the Financial Year 2018/19 | A Report by the Auditor General Project Planned Output Activities/ Targets Budget Amount Released Amount Spent (UGX ‘000) Amount (UGX ‘000) (UGX ‘000) Uganda Cancer Institute Uganda Cancer Institute 085704 Cancer Insti- Infrastructure, Equipment 789,324 789,324 783,588 tute Support Services and vehicles Maintained throughout the year Selected students trained, consultancies implemented 085704 Cancer Insti- such as Training Needs 7,336,900 7,336,900 6,830,247 tute Support Services Project 1345 Assessment, Operations for ADB Support EAC facilitated to UCI Advance payment for the con- 085772 Government struction of the Multipurpose Buildings and Admin- 34,865,234 34,865,234 11,017,427 building for the East Africa istrative Infrastructure Oncology Institute Patient Monitors Pulsoximeters Infusion Pump 085777 Purchase of Sevoflurane Evaporizers Specialised Machinery 781,000 781,000 781,000 Oxygen Concentrators & Equipment Anesthetic Machine procured Service and Maintenance of specialized Medical Equip- ment and Machines at UCI

From the above tables, it should be noted that some activities under different outputs had no unit costs to enable linking inputs (resources) and outputs delivered. Discussed in the next section are the various factors that impacted on the delivery of the planned outputs in the sector. The factors arise from the review of the key processes of planning and budgeting, release and utilization of funds, monitoring and evaluation.

4.2 PLANNING AND BUDGETING According to the Public Finance Management Regulations (PFMR), 2016 Section 11 (1&2), the policy statement of a vote shall contain the work plan, procurement plan and recruitment plan of the vote. The work plan of a vote shall indicate the outputs of the vote for the financial year, the key performance indicators to be used to gauge the outputs, the dates by which the activities are to be executed, and the funds to be allocated to each activity.

The audit team established that out of the nine (9) assessed health sector institutions, Mulago NRH did not have an approved strategic plan. The eight institutions had approved Strategic plans FY 2015/16-19/20 and were well aligned to the National Development Plan (NDPII) according to NPA assessment.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 37 Review of the operational plans (Ministerial Policy Statements FY 2018/2019) and the strategic plans 2015/2016-2019/2020 of the respective health sector institutions indicated that the multi-year projected strategic plan funding requirements were at variance with the operational plans for the year under review as shown in table 8 below;

Table 8: Showing significant inconsistencies between the operational Plan and strategic plan multi-year funding projections Strategic Plan Operational Plan Entity Budget Estimates FY Approved Budget FY Variance % Variance 2018/2019 (Bn) 2018/2019 (Bn) MOH - 1,130.896 - - NDA 64.77 54.35 10.42 16.09 NMS 289 248 41 14.19 UCI 291.337 106.193 185.144 63.55 HSC 6.957 6.405 0.552 7.93 UHI 192.75 19.573 173.177 89.85 MULAGO NRH - 78.553 - - BUTABIKA NRH 15.08 14.752 0.328 2.18 UBTS 26.11 22.88 3.23 12.37 TOTAL 886.004 1,681.602 413.851 46.71 Source: OAG analysis of the strategic plans, annual work plans, approved budget estimates FY 2018/2019

From the above table, the analysis indicated that in terms of allocations, there were significant variances between the annual work plans and the entity strategic plans. The variance in allocations ranged from 2.18% to 89.85% (excluding MOH and Mulago NRH). The MOH projected funding requirements of UGX 6.161 trillion over the five year period did not have a multi-year break down of the funding requirements to guide operational planning. In addition, Mulago had no approved strategic plan to guide planning and budgeting.

The audit team noted that the financing of the sector budgets is not informed by the projections of the entity strategic plan. This results in MOFPED designing indicative Planning Figures (IPFs) which fall short of the projected funding requirements.

The lack of alignment between the projected resource requirements under the strategic plan and the annual resource planning renders the aspirations under the plan difficult to achieve. This explains why most significantly MoH had numerous supplementary requests under different Programmes and projects financed by the GOU as shown in the table 9 below;

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 38 during the Financial Year 2018/19 | A Report by the Auditor General Review of the operational plans (Ministerial Policy Statements FY 2018/2019) and the strategic plans 2015/2016-2019/2020 of the respective health sector institutions indicated that the multi-year projected strategic plan funding requirements were at variance with the operational plans for the year under review as shown in table 8 below;

Table 9: Showing approved supplementary and revised Budgets on different outputs by MOH Supplementary Prog/ Project Output Approved Budget Revised Budget % Revised Budget Budget 0849 Policy, Plan- 084902 Ministry ning and Support 7,481,761,173 1,006,101,576 8,487,862,749 11.85 Support Services Services 080201 Monitor- 1027 Institutional ing, Supervision 92,000,000 176,000,000 182,000,000 96.70 Support to MoH and Evaluation of Health Systems 080280 Hospital 1027 Institutional Construction/ 0 200,000,000 200,000,000 100 Support to MoH rehabilitation 1027 Institutional 080271 0 1,338,787,550 1,338,787,550 100 Support to MoH 080272 Govern- 1027 Institutional ment Buildings 0 370,000,000 370,000,000 100 Support to MoH and Administrative Infrastructure 080275 Purchase 1027 Institutional of Motor Vehicles 720,000,000 230,000,000 950,000,000 24.21 Support to MoH and Other Trans- port Equipment 080277 Purchase 1027 Institutional of Specialised 130,117,645 1,250,000,000 1,380,117,645 90.57 Support to MoH Machinery & Equipment 1187 Support to 080280 Hospital Mulago Hospital Construction/ 2,306,000,000 15,000,000,000 17,306,000,000 90.57 Rehabilitation rehabilitation 1315 Construction 080201 Monitor- of Specialised ing, Supervision Neonatal and 200,000,000 3,896,513,334 4,096,512,334 95.12 and Evaluation of Maternal Unit in Health Systems Mulago Hospital 1315 Construction of Specialised 080280 Hospital Neonatal and Construction/reha- 10,580,000,000 140,000,000 10,720,000,000 1.31 Maternal Unit in bilitation Mulago Hospital 1394 Regional Hos- 080280 Hospital pital for Paediatric Construction/reha- 980,000,000 10,896,337,913 11,876,337,913 91.75 Surgery bilitation Total 22,489,878,818 34,503,740,373 56,907,618,191 60.63

Source: OAG analysis of the BIG Report, Expenditure File and records from MoPED FY 18/19

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 39 From the table above, it can be noted that for the above outputs, MoH had a supplementary appropriation of UGX 34,503,740,373 representing 153.42% of the initial approved budget.

In addition, it was noted that in some of the entities such as MOH, some of the activities falling under a given output do not directly relate to that output for example under the output: Monitoring, supervision and Evaluation of health systems, there were various activities/ budget lines costed at UGX 19,763,953,000 that do not facilitate achievement of the output as indicated in table 10 below;

Table 10: Showing budget line items under Monitoring, Supervision and Evaluation Approved Project Output Budget Line Description Amount Spent % Variance Budget (‘000’) Medical 213001 expenses (To 7,059 0 0 employees) Incapacity, death benefits 213002 7,059 0 0 and funeral expenses Property 223001 0 - 080201 Monitor- Expenses 1027: ing, Supervision Institutional and Evalua- Guard and Support to MoH tion of Health 223004 Security 7,059 7,059 100 Systems services 223005 Electricity 17,647 17,647 100 223006 Water 8,471 8,471 100 Cleaning and 224004 15,529 15,529 100 Sanitation Uniforms, 224005 Beddings and 4,000,000 3,500,000 87.50 Protective Gear Contract Staff Salaries (Incl. 211102 134,000 133,221 99.42 080201 Monitor- Casuals, Tem- 1187 Support to ing, Supervision porary) Mulago Hospi- and Evalua- tal Rehabilita- Social Security tion of Health 212101 13,400 13,400 100 tion Contributions Systems 221003 Staff Training 25,000 0 0 227002 Travel abroad 0 Contract Staff Salaries (Incl. 1315 Construc- 211102 132,000 130,148 98.60 080201 Monitor- Casuals, Tem- tion of Special- ing, Supervision porary) ised Neonatal and Evalua- and Maternal Social Security tion of Health 212101 13,200 13,200 100 Unit in Mulago Contributions Systems Hospital 221003 Staff Training 0 - 223005 Electricity 0 -

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 40 during the Financial Year 2018/19 | A Report by the Auditor General Approved Project Output Budget Line Description Amount Spent % Variance Budget (‘000’) Contract Staff Salaries (Incl. 211102 780,602 257,345 32.97 Casuals, Temporary) Social Security 212101 78,060 76,866 98.47 Contributions Advertising and 221001 Public 19,000 18,999 99.99 Relations Books, Periodi- 221007 cals & Newspa- 1,800 1,800 100 pers Welfare and 221009 12,000 12,000 100 1344 Renovation 080201 Monitor- Entertainment and Equipping ing, Supervision Postage and of Kayunga and and Evalua- 222002 5,540 5,540 100 Yumbe General tion of Health Courier Hospitals Systems Guard and 223004 Security 3,250 3,250 100 services 223005 Electricity 17,000 17,000 100 223006 Water 1,000 1,000 100 Cleaning and 224004 3,750 3,424 91.31 Sanitation Maintenance - 228001 5,000 0 0 Civil Maintenance Machinery, 228003 12,000 12,000 100 Equipment & Furniture Contract Staff Salaries (Incl. 211102 50,000 50,000 100 Casuals, Temporary) Social Security 212101 366,007 4,040 1.10 1440 Uganda Contributions Reproductive 080201 Monitor- Welfare and Maternal and ing, Supervision 221009 5,000 5,000 100 Entertainment Child Health and Evalua- Services tion of Health 223005 Electricity 15,000 15,000 100 Improvement Systems Medical Project 224001 10,176,084 - 0 Supplies 227002 Travel abroad 339,711 - 0 Scholarships 282103 and related 3,492,725 - 0 costs Total 19,763,953 4,321,939 21.87 Source: OAG analysis of the approved budget and payment file FY 2018/2019

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 41 Recommendations The sector should; • Liase with MOFPED during the planning and budgeting process to ensure that the strategic plan multi year projections inform IPFs issued by MOFPED to enable the sector entities to deliver on sector strategic objectives.

• Liase with Accountant General to streamline the coding of the activities (budget lines) to ensure proper linkage of the allocations with the outputs.

4.3 RELEASE/ DISBURSEMENT PERFORMANCE After approval of the annual budget by Parliament, the Secretary to Treasury issues, the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament and this forms the basis for release of funds by the Accountant General to the Accounting Officers.

During the FY 2018/2019, out of the total of UGX 2.3 trillion allocated to the Health Sector, UGX 1.9 trillion representing 83% of the total budget was released. For the selected nine (09) entities, the review of the Ministerial policy Statements, approved Budget estimates and the Health Sector performance report showed that Parliament appropriated a total of UGX 1,742.716 bn for the nine (09) entities to cater for recurrent expenditure (UGX 521.466 bn) and capital development (UGX 1,221.25 bn). Out of the recurrent budget, UGX 531.788 bn representing 101.98% was released. For the capital development budget the disbursements amounted to UGX 746.6 bn (61.13%) resulting in a shortfall of UGX 464.328 bn (26.64%). Details of release performance are shown in table 11 below;

Table 11: Showing Release performance for Selected Health Sector Entities FY 2018/19 Release Approved Amount Variance % Release Entity Classification Budget Released % Release (UGX bn) Variance (UGX bn) (UGX bn)

Recurrent 77.098 69.82 90.56 7.278 9.34 MOH Capital 1,088.287 663.361 60.95 424.926 39.05 Development Recurrent 58.111 58.111 100 0 0 Mulago NRH Capital 6.020 6.020 100 0 0 Development Recurrent 16.303 16.303 100 0 0 UBTS Capital 2.870 2.870 100 0 0 Development Recurrent 11.291 11.291 100 0 0 Butabika NRH Capital 1.808 1.808 100 0 0 Development Recurrent 6.141 6.141 100 0 0 HSC Capital 0.263 0.263 100 0 0 Development

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 42 during the Financial Year 2018/19 | A Report by the Auditor General Release Approved Amount Variance % Release Entity Classification Budget Released % Release (UGX bn) Variance (UGX bn) (UGX bn)

Recurrent 276.964 296.964 107.22 (20) (7.22) NMS Capital 0 0 - 0 - Development Recurrent 15 14.98 99.87 0.02 0.13 UCI Capital 76.192 32.399 42.52 43.793 57.48 Development Recurrent 8.997 9.001 100.04 (0.004) (0.04) UHI Capital 4.500 4.500 100 0 0% Development Recurrent 51.561 49.177 95.38 2.384 4.62 NDA Capital 41.310 35.379 85.64 5.931 14.36 Development Total 1,742.716 1278.388 73.36 464.328 26.64 Source: OAG review of the MPS FY 2018/19, IFMIS Budget analysis reports and Annual Health Sector performance report 2018/2019.

From the above table, overall 73.36% of the approved budget was realized by the selected entities. All sector votes received about 100% of their capital development budget except MoH and UCI which received only 60.95%, and 42.52% respectively.

The low disbursement is attributable to protracted discussions on funds flow modalities in the externally financed projects like GAVI (9%), Global Fund (61%) while for the URMCHIP (60%), low disbursement was due to overlap in FYs between GoU and the Donor.

Regarding counterpart funding, it was observed that Government released about 100% of its expected counterpart funding contributions on all the externally funded projects as shown in table 12 below.

Table 12: Showing percentage release of external financing Vs GoU counterpart funding Entity Component Approved Budget Variance % Variance External financing 1,003.055 583.293 58.15 MOH GoU counterpart 85.25 80.068 93.92 funding External financing 0 0.454 - NDA GoU counterpart 0 0 - funding External financing 64.263 20.470 31.85 UCI GoU counterpart 11.929 11.929 100 funding External financing 2.312 2.312 100 UHI GoU counterpart 4.500 4.500 100 funding Total 1,171.309 703.026 60.02 Source: MPS FY 2018/19, IFMIS payment file, budget estimates, Project financial statements and MoH Cumulative Vote performance report for the 4th quarter Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 43 It was observed that as a result of budget shortfalls, a number of outputs and targets were either not achieved or partially achieved in the selected health sector institutions for the assessment.

Recommendation • Management should ensure that all the necessary preparations in terms of procurement processes, feasibility and baseline studies and execution plans are timely done and strictly followed as laid out in the Project documents to enable achievement of results to facilitate timely disbursement of funds by donors as per the Result Based Financing Strategy.

4.4 UTILIZATION/ ABSORPTION OF FUNDS According to PFMA 2015, Sec. 21(1) an Accounting Officer shall, based on the annual cash flow plan issued by the Secretary to the Treasury under section 15, plan and manage the activities as indicated in the policy statement of the vote. Out of the total release of UGX 1,278.388 bn, the selected health sector entities spent a total of UGX 1,118.613 representing 87.50% of the released amount as shown in table 13 below.

Table 13: Showing selected Health Sector approved budget absorption rates FY 2018/19 Approved Amount Balance Amount Spent % of unspent Entity Classification Budget Released Unspent (UGX bn) balances (UGX bn) (UGX bn) (UGX bn) Recurrent 77.098 69.82 69.292 0.528 0.76 MOH Capital 1,088.287 663.361 512.537 150.824 22.74 Development Recurrent 58.111 58.111 52.579 5.532 9.52 Mulago NRH Capital 6.020 6.020 6.020 0 0.00 Development Recurrent 16.303 16.303 16.265 0.038 0.23 UBTS Capital 2.870 2.870 1.865 1.005 35.02 Development Recurrent 11.291 11.291 10.890 0.401 3.55 Butabika NRH Capital 1.808 1.808 1.807 0.001 0.06 Development Recurrent 6.141 6.141 5.604 0.537 8.74 HSC Capital 0.263 0.263 0.263 0 0.00 Development Recurrent 276.964 296.964 296.702 0.262 0.09 NMS Capital 0 0 0 0 - Development Recurrent 15 14.98 14.957 0.023 0.15 UCI Capital 76.192 32.399 32.399 0 0.00 Development Recurrent 8.997 9.001 8.396 0.605 6.72 UHI Capital Devel- 4.500 4.500 4.481 0.019 0.42 opment

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 44 during the Financial Year 2018/19 | A Report by the Auditor General Approved Amount Balance Amount Spent % of unspent Entity Classification Budget Released Unspent (UGX bn) balances (UGX bn) (UGX bn) (UGX bn) Recurrent 51.561 49.177 49.177 0 0.00 NDA Capital 41.310 35.379 35.379 0 0.00 Development Total 1742.716 1278.388 1118.613 159.775 12.50

Source: OAG review of the approved budget estimates, MPS, IFMIS payment files and vote performance reports FY 2018/2019

The nine (09) selected entities did not absorb a total of UGX 159.775 bn by year end representing 12.50% of the released funds. The amounts unutilized relate to funds earmarked for construction projects, procurement of specialized medical equipment, salaries, pension, gratuity and social contribution, among others. Four (04) entities (Mulago NRH, HSC, UCI and NDA) absorbed approximately 100% of their capital development release while MoH was unable to absorb 22.74% of its capital development release. Of the unutilized funds, a total of UGX 7.926 bn related to recurrent (wage and non wage).

The failure to absorb funds was attributed to procurement delays, delayed verification of pensioners, un- utilized funds earmarked for staff salaries for which recruitment was not undertaken. It was further established that the bulk of the unutilized funds relating to wage resulted from the failure by the sector entities to attract the required staff, delays by HSC to recruit the required staff and delays by MOH to deploy the recruited staff to the health sector institutions. Details of the un-filled posts by HSC are shown in table 14 below;

Table 14: Showing posts that were not filled by HSC by the end of the FY 2018/2019 Institution Posts declared Posts filled Posts not filled % not filled Butabika NRH 33 30 3 9.09 UCI 4 4 0 0.00 Mulago NRH 150 121 29 19.33 UBTS 8 8 0 0.00 RRHs 212 156 56 26.42 MOH 84 84 0 0.00 Kawempe & Kiruddu 614 502 112 18.24 RHs Total 1105 905 200 18.10 Source: OAG analysis of the requests for recruitment and minutes of appointment for FY 2018/2019

From the above table, out of the 1,105 posts declared to Ministry of Public service (MOPS) for clearance and HSC for recruitment, 905 posts were filled and 200 posts representing 18.10% were not filled by the end of the financial year. This was attributed to delayed submission of requests by health sector institutions and delayed clearance from MOPS. It was also noted that the recruitment planning cycle also affects absorption of the wage bill. The wage bill underperforms because by 1st July, the candidates to consume the wage bill are not in place. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 45 Management Response In a meeting between MOH and HSC it was resolved that the health sector entities should directly submit recruitment requests to MOPS and a copy to HSC. This has quickened the process because as soon as HSC receives the requests an advert is ran pending MOPS approval. This was done to reduce on the delays and long approval processes by other stakeholders such as MOH. However, HSC indicated that there are still delays by MOPS to grant clearance to fill the vacant posts requested by health sector institutions and in deployment of recruited staff since some of them are deployed towards end of the FY which affects absorption of the wage budget. In addition, long procurement processes which in most cases are delayed by the process of securing necessary approvals (no objection letters) from development partners is a critical challenge to absorption of donor funds.

Recommendation The sector should: • In respect of the donor funded projects, initiate the procurement processes early enough and seek the necessary approvals from the key stakeholders to ensure that the released funds are absorbed as planned. • Liaise with MoFPED and MPS to harmonise the recruitment cycle for health workers with the Government budgeting cycle.This will require that the approved recruitments are planned in a manner that allows full absorption of the available wage allocation. • Expedite the verification process of all pensioners to ensure timely payment of pension and gratuity.

4.4.1 Diversion of funds Section 10.4 of the treasury instructions 2017 states that, in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions and an Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his or her vote.

A review of the Annual approved estimates, Work plans and the payment file for the sampled outputs revealed that a total of UGX 7.3 bn representing 11.36% of the funds spent in relation to six (6) of the nine (9) selected entities was diverted from the planned outputs towards other activities without authority as shown in table 15 below;

Table 15: Showing funds diverted from the planned sampled outputs Amount Released Amount Spent Amount Diverted Entity % of diversions (UGX) (UGX) (UGX) MOH 9,411,061,459 9,026,946,929 3,089,769,035 34.23 Mulago NRH 40,254,798,772 36,225,518,699 3,268,349,770 9.02 UBTS 100,000,000 99,999,999 35,735,999 35.74 Butabika NRH 291,267,000 291,193,999 36,111,290 12.40 UCI 7,419,908,090 7,419,908,090 497,155,495 6.70 UHI 8,659,238,559 12,057,209,728 471,786,559 3.91 Total 66,136,273,880 65,120,777,444 7,398,908,148 11.36 Source: OAG analysis of the payment files and IFMIS Budget analysis reports 2018/2019 Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 46 during the Financial Year 2018/19 | A Report by the Auditor General The analysis showed that funds to facilitate achievement of planned outputs in six (06) out of the nine (09) selected health sector institutions were diverted to activities either outside the approved work plan or activities not related to the output (details in Appendix VI). This impacted on the achievement of the planned outputs in the selected Health sector institutions as indicated in table 16 below;

Table 16: Showing sampled outputs either partially or not implemented as a result of diversion of funds Funds diverted/ Amount Amount Diverted Project Output Mischarged % of diversions Released (UGX) (UGX) MOH 080280: 30% civil works for rehabilita- 1344 Renovation and tion and expansion of 5,480,923,568 5,480,923,568 2,677,643,054 48.85 Equipping of Kayunga Kayunga and Yumbe and Yumbe General Hospitals Hospitals 080201 Monitoring, Supervision and 845,444,400 814,735,736 76,285,488 9.36 Evaluation 080201 Monitoring, 1394 Regional hospital Supervision and 20,000,000 19,998,000 15,000,000 75.01 for paediatric surgery Evaluation 080201 Monitoring, 1185 Italian Support to Supervision and 100,337,528 100,337,528 73,989,528 73.74 HSSP and PRDP Evaluation 080201 Monitoring, 1187 Support to Mulago Supervision and 227,400,000 226,149,933 56,684,942 25.07 Hospital Rehabilitation Evaluation 080201 Monitoring, 1243 Rehabilitation Supervision and and Construction of 50,000,000 49,999,956 23,396,956 46.79 Evaluation of Health General Hospitals Systems 1393 Construction and 080201 Monitoring, Equipping of the Inter- Supervision and 25,000,000 25,000,000 14,676,000 58.70 national Specialized Evaluation of Health Hospital Systems 1440 Uganda Repro- 080201 Monitoring, ductive Maternal and Supervision and 231,750,000 230,789,740 120,500,000 52.21 Child Health Services Evaluation of Health Improvement Project Systems 080503 Monitoring and 0220 Global Fund for Evaluation Capacity 2,171,721,963 1,825,893,307 14,367,144 0.79 AIDS, TB and Malaria Improvement 1436 GAVI Vaccines and 080503 Monitoring and Health Sector Develop- Evaluation Capacity 258,484,000 253,119,161 17,225,923 6.81 ment Plan Support Improvement Sub-Total 9,411,061,459 9,026,946,929 3,089,769,035 34.23

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 47 Funds diverted/ Amount Amount Diverted Project Output Mischarged % of diversions Released (UGX) (UGX) BUTABIKA Output 085503 Long Term Planning for 37,000,000 37,000,000 12,605,500 34.07 Mental Health Output 085504 Specialised Outpatient Provision of specialized 108,568,000 108,495,000 17,647,790 16.26 and PHC Services mental health services Provided Output 085505 Community Mental 145,699,000 145,698,999 5,858,000 4.02 Health Services and Technical Supervision Sub-Total 291,267,000 291,193,999 36,111,290 12.40 UHI 085878 Purchase of 1121 Uganda Heart Office and Residential 77,638,400 77,638,400 9,070,000 11.68 Institute Project Furniture and Fittings 085876 Purchase of Office and ICT Equip- 409,800,000 409,799,998 64,900,000 15.84 ment, including Software 085877 Purchase of Specialised Machinery 4,012,561,600 4,012,561,314 42,358,687 1.05 & Equipment 085803 Heart Outreach 124,478,559 138,500,000 25,044,546 18.08 Services 02 Medical Service 085802 Heart Care 7,955,000,000 7,330,493,285 319,249,638 4.36 Services 085801 Heart Research 94,760,000 88,216,731 11,163,688 12.65 Sub-Total 8,659,238,559 12,057,209,728 471,786,559 3.91 MULAGO NRH Sub program 01 085407 Planning and 266,560,000 290,365,000 130,549,100 44.96 Management Development 085401 Inpatient Services - National 37,044,289,400 32,592,975,120 1,566,970,850 4.81 Referral Hospital 085402 Outpatient Services - National 464,975,110 1,100,999,999 725,328,587 65.88 Referral Hospital Sub Programme 02 085403 Medical and Medical Services Health Supplies 500,000,000 500,000,000 358,689,700 71.74 Procured and Dispensed 085404 Diagnostic 162,209,760 142,373,000 27,321,012 19.19 Services Output 085451 1,816,764,502 1,598,805,580 459,490,521 28.74 Research Grants

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 48 during the Financial Year 2018/19 | A Report by the Auditor General Funds diverted/ Amount Amount Diverted Project Output Mischarged % of diversions Released (UGX) (UGX) Sub-Total 40,254,798,772 36,225,518,699 3,268,349,770 9.02 UBTS 085377 Purchase of 0242 Uganda Blood Specialised Machinery 100,000,000 99,999,999 35,735,999 35.74 Transfusion Service & Equipment UCI 085702 Cancer Care 02 Medical Services 7,419,908,090 7,419,908,090 497,155,495 6.70 Services Grand-Total 66,136,273,880 65,120,777,444 7,398,908,148 11.36 Source: OAG analysis of the expenditure files, IFMS Budget analysis reports and quarterly performance reports for FY 2018/2019

From the above table, UGX 65.12 bn was spent on the above outputs and UGX 7.39 bn representing 11.36% of the expenditure was diverted resulting in partial or non-implementation of a number of activities falling under the above outputs.

Recommendation Management should desist from diverting funds towards unplanned activities. Where budget variations are inevitable, approvals for re-allocations should be sought and planned targets adjusted accordingly.

4.4.2 Timeliness of the procurement process In order to achieve timely delivery of services, procurement processes must be undertaken in a manner that ensures that the best service providers are identified in time.

For this analysis the team assumed that an efficient health sector entity would require at most sixty (60) days to complete the procurement of a service provider /contractors (from approval of bid documents to contract signing) as broken down in table 17 below;

Table 17: Detailing the time required for different activities of the procurement process Maximum no of days No Procurement activity required 1 Approval of bid documents 5 2 Advertising for cases of open bidding 15 3 Evaluation of bids 5 4 Approval of evaluation reports 2 5 Notice of best-evaluated bidders 10 6 Approval/ clearance from Solicitor General 14 7 Contract signing 3 8 Any other activities that may be necessary 6 Total required days 60

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 49 The audit team analysed time taken between the 4.5 MONITORING AND EVALUATION date of approval of bid and the date of contract Para 53 of the Budget Execution Circular FY signing by the health sector entities. 2018/2019 states that all Ministries, Departments, It was established that all the nine (09) selected Agencies and Local Governments should submit health sector entities lost significant amount of annual monitoring plans for Government programs time between the date of approval of bid documents and/ or projects under each vote to Office of the and contract signing. Prime Minister with a copy to Ministry of Finance, From the analysis of the time between the date Planning and Economic Development, Ministry of bid approval and the date of contract signing, of Local Government and National Planning audit observed that the procurement process took Authority for harmonization to ensure proper more than 60 working days before contracts with coordination to avoid duplication and fatigue; contractors and service providers were signed. and quarterly monitoring reports to Office of the The delays ranged from 5 to 152 days as indicated Prime Minister with a copy to Ministry of Finance, in appendix VII. Planning and Economic Development for attention of the Director Budget. In addition, out of the one hundred fifty seven (157) sampled procurement files, seventeen (17) In addition, to ensure effective monitoring of the representing 10.83% of the sampled procurements national health strategy, the MoH developed the did not have signed contracts on file and fifty M&E plan for the Health Sector Development nine (59) representing 37.58% experienced Plan (HSDP) with clear indicators and targets for procurement delays. assessing performance and ensure availability of This was attributed to poor record keeping, long accurate and timely information on health sector approval processes by donors, delayed approval performance. All programs and projects are also of contracts by solicitor general and changes in expected to develop specific program/project M&E designs and administrative reviews that resulted Plans which should include Programme indicators into re-evaluation/ re-tendering. to measure process, outputs and immediate Delays in the execution of the procurement outcomes. These should be aligned with the processes translate into delays in project goal, objectives and strategic interventions of the implementation which affects the timely realisation HSDP to demonstrate the effects of health system of the Programme outputs. strengthening to health outcomes18. The MOH M&E Framework for implementation of Management Response the HSDP points out that annual program/ project Advice is noted. Steps are being taken to improve reports are a requirement from all programs procurement efficiency. In addition, delays still and projects based on their specific M&E plans. occur because of the lengthy consultative process Progress review reports shall be submitted to the requiring development partners to approve each MoH M&E unit before the annual sector reviews. stage of the procurement process and securing letters of no objection from the donors where Through review of documents and interviews, required. it was established that some selected health sector institutions for assessment did not have an Recommendation effective M&E system for monitoring programme Management should endeavour to expedite or project implementation as indicated in table 18 the procurement processes early enough most below; especially where approvals are required from stakeholders to facilitate timely implementation of planned activities.

18 MoH Strategic Plan 2015/2016-2019/2020 Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 50 during the Financial Year 2018/19 | A Report by the Auditor General Table 18: Showing tools and resources available for the M&E activities in the selected Health sector institutions M&E Funding M&E Funds M&E Funds No. of No. of M&E FY 2018/19 M&E Tools & Spent Diverted specific M&E reports Corrective Entity for all Frameworks (UGX ‘000’) (UGX ‘000’) reports discussed by action taken projects available produced management UGX (000) M&E MOH 12,678,201 12,282,696 1,603,235 None None None Framework Butabika 30,000 30,000 0 None None None None NRH Mulago NRH 0 0 0 None None None None UBTS 382,000 382,000 0 None None None None M&E HSC 0 0 0 None None None Framework UCI 200,000 200,000 0 None None None None - M&E Framework - Data NMS 0 0 0 None None None collection tool - Log Frame - M&E plan - M&E frame- NDA 30,672 30,672 0 work None None None - Data collec- tion tool UHI 0 0 0 None None None None Total 13,320,873 12,925,368 1,603,235 None None None Source: OAG analysis of the strategic plans, budget estimates, expenditure files and interviews on the existence of M&E tools and frameworks

From the table above, it can be noted that whereas some entities such as MOH, NDA, UCI and Butabika had budget provisions for M&E, other institutions like UHI, NMS, HSC and Mulago Hospital did not have specific allocations for M&E activities. It was observed that inspite of budget allocations, there was no well functioning M&E system as some of the assessed institutions did not have the enabling M&E tools such as specific M&E Frameworks, M&E work plans, among others with clear set targets and objectively verifiable performance indicators to facilitate routine data collection, analysis, and reporting of information on the progress of program or project implementation. These tools and Frameworks are critical for the monitoring and evaluation process.

It was further noted through review of the approved budget estimates, Budget performance reports and expenditure files that although funds amounting to UGX 13,320,873,000 were allocated in the approved budget for Monitoring, supervision and evaluation of capital projects under MOH, UBTS and UCI, a total of UGX 12,925,696,368,000 was spent on monitoring and evaluation of projects and programs however, there were no specific monitoring and evaluation reports on file to confirm that the expected M&E activities were carried out and recommendations made for corrective action. In addition, UGX 1,603,235,522 was diverted by MOH to other activities not related to Monitoring, supervision and Evaluation of Health systems. Details of the diversions on M&E expenditure are in Appendix VIII.

As a result, performance gaps could not be identified timely for corrective action. In addition, the failure to monitor and evaluate sector activities explains the delays in procurement processes, delays in project execution, and low absorption of funds on donor funded projects. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 51 Management Response Whereas there is no fully fledged M&E units the Programs and projects implemented under some entities such as MOH have project managers and M&E specialists appointed and responsible for ensuring proper monitoring of implementation of the Programmes. The infrastructural projects always appoint supervising consultants to conduct monthly reviews and assessment of the progress of works and report to the ministry accordingly. Further, various Government organs and units such as Budget Monitoring and Accountability Unit (BMAU) and Office of the Prime Minister (OPM) monitoring units provide adequate monitoring of programs and projects implemented under the Ministry. In addition, as auditors observed, there is need to coordinate the M&E officers in the Ministry. The Ministry has requested the Ministry of Public Service to allow for establishment of an M&E unit in the Ministry of Health. Approval is now awaited.

Audit Comment The project M&E specialists however concentrate on monitoring of high level indicators on sector performance such as malaria cases, maternal deaths, infant mortality, ART retention rate, TB treatment success rate among others other than periodic monitoring of project or programme activities. In addition, monitoring of activities in the selected institutions is not properly coordinated since there is no effective M&E system to guide data collection, validation, analysis and reporting on activity implementation with recommendations for corrective action to be enforced by management or designated project implementers.

Recommendation All health sector entities should laise with the Ministry of Public service to ensure that entities constitute M&E structure to properly coordinate the monitoring of implementation of activities. In addition, the sector entities should Plan and develop M&E systems with clear administrative and institutional tasks for establishing data collection, analysis and reporting designating who will be responsible for which activities, establishing means of quality control, establishing timelines and costs. Ensure that the sector entities put in place mechanisms for validation of the performance information to ensure that accurate information is reported to inform appropriate Government policy actions/ decisions.

4.6 PERFORMANCE REPORTING According to Section 2 (f) of the PFMA, 2015 the following accounts shall be submitted to the Accountant General by an Accounting Officer - a statement of performance, signed by the Accounting Officer, indicating each class of outputs provided during the year, which shall - compare the performance with the forecast of the performance contained in the estimates laid before Parliament under section 13(15) (b); and give the particulars of the extent to which the performance criteria specified in that estimate in relation to the provision of those outputs was satisfied.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 52 during the Financial Year 2018/19 | A Report by the Auditor General In addition, the budget execution circular 2018/19 required Accounting Officers to submit quarterly budget performance reports clearly indicating the actual performance against the planned outputs and performance for each quarter showing the quality/quantity and physical location of the reported outputs against expenditure using the format in the Program Based Budgeting System (PBBS).19 Analysis of the financial statements and the annual vote performance reports for the year 2018/2019 indicated the following inconsistencies as shown in the table 19 below;

Table 19: Showing inconsistencies between the financial statements and the vote annual performance reports ACTUAL SPENT AS REPORTED IN THE ACTUAL REPORTED IN THE FINANCIAL CLASSIFICATION VOTE PERFORMANCE REPORTS STATEMENTS AS AT 30TH JUNE 2019 (UGX BN) (UGX BN) MOH Wage 8.663 15.645 Non-wage (Administration) 61.049 53.608 Capital Development (GoU) 80.178 79.730 Arrears 0.164 18.907 TOTAL 150.054 167.89 MULAGO NRH Wage 28.357 32.87 Non-wage (Administration) 24.222 25.56 Capital Development 6.020 6.056 Arrears 2.05 2.05 TOTAL 60.649 66.536 UCI Wage 4.739 6.734 Non-wage (recurrent) 10.218 9.646 Capital Development 11.929 11.928 Arrears 0.020 0.138 TOTAL 26.906 28.446 UHI Wage 3.768 5.506 Non-wage (recurrent) 4.628 8.186 Capital Development 4.284 4.475 TOTAL 12.68 18.167 NMS Wage 9.913 17.635 Non-wage 286.789 302.458 Capital Development 0.000 0.000 Arrears 0.000 75.458 TOTAL 296.702 395.551

19 Paragraph 65 of the Budget Execution Circular FY 2017/18

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 53 ACTUAL SPENT AS REPORTED IN THE ACTUAL REPORTED IN THE FINANCIAL CLASSIFICATION VOTE PERFORMANCE REPORTS STATEMENTS AS AT 30TH JUNE 2019 (UGX BN) (UGX BN) UBTS Wage 3.829 5.414 Non-wage (Administration) 12.436 10.913 Capital Development 1.865 2.189 Arrears 0.000 0.308 TOTAL 18.13 18.824 HSC Wage 2.228 2.761 Non-wage (Administration) 3.771 2.585 Capital Development 0.263 0.263 Arrears 0.000 0.000120 TOTAL 6.262 6.26012 BUTABIKA NRH Wage 5.110 6.406 Non-wage (recurrent) 5.780 5.668 Capital Development 1.807 1.839 TOTAL 12.697 13.913

GRAND TOTAL 584.08 714.9361 Source: OAG analysis of financial statements as of 30th June, 2019

From the table above, eight (08) of the nine (09) selected health sector institutions for assessment had significant inconsistencies between the figures in the vote performance reports and the financial statements as of 30th June, 2019. The inconsistencies accounted for approximately UGX 130.86 bn.

Review of the annual work plans, approved budget estimates and the 4th quarter cumulative vote performance reports indicated that in some selected health sector institutions, there were errors and inconsistencies in reporting on the delivery of outputs and in some instances there was no relationship between the planned outputs and the actual reported achievements. Details are indicated in Appendix VIII.

Accounting officers explained that there are still challenges in the implementation of the PBBS since FY 2018/2019 is the second year of implementation, hence experiencing user challenges. However, they still indicated that in cases of any revisions to the work plans or mischarge/ diversions, the system does not put those into consideration during report generation hence the inconsistencies.

The above inconsistencies were attributed to deliberate errors in reporting, non-alignment of the PBS to the manual reporting system, capacity gaps in the use of the PBS system, lack of data validation mechanisms, non-alignment of revised plans and targets with the reporting system.

Inaccurate reporting by the sector distorts the Government annual performance information and may result in inappropriate policy decisions.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 54 during the Financial Year 2018/19 | A Report by the Auditor General Recommendation Ensure that the sector entities put in place mechanisms for validation of the performance information to ensure that accurate information is reported to inform appropriate Government policy actions/ decisions.

OVERALL CONCLUSION Overall, 17.43% of the sampled outputs were fully achieved, 40.36% were partially achieved and 16.51% were not achieved in the nine (9) assessed health sector entities. 25.63% did not have performance indicators and targets to facilitate measurement of output delivery. The delivery of the expected outputs and targets was affected by weaknesses in planning and budget shortfalls, challenges in absorption, procurement delays and budget variations among others.

To improve on output delivery, it is important that the existing weaknesses in monitoring and evaluation are also addressed to ensure collection, analysis, reporting of information and enforcement of corrective action for timely achievement of programme/ project objectives.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 55 Glossary of Key Terms

Funds spent by MDA’s as a proportion of the funds released from Central Government approved Absorption Budget. This is the appropriated budget by the Parliament of the Republic of Uganda, which is normally undertaken in May of the proceeding, Financial Year. Expenditure Actual spending by MDA’s (recorded by EFT transfers) reported on the IFMS and Legacy systems. This is the lowest operational level of the budget, and represents the resources necessary to Budget Line carry out activities, e.g. staff salaries, and travel inland, printing and stationery. These measure the performance of Programme Key Outputs, e.g. No. of health centres Performance Indicators constructed. Percentage of Budget This is the percentage of the approved budget (excluding supplementary budgets appropriated in Released year) that is released by Central Government. Percentage of Budget This is the percentage of the approved budget (excluding supplementary budgets appropriated in Spent year) that is spent by MDAs through EFT transfers. These represent the results or sets of activities implemented by the Vote which contribute to Sub-Programmes the achievement of the Programme objectives. These are recurrent in nature, e.g. inspection of (Departments) primary schools. These represent the results or set of activities implemented by the Vote which contribute to the Sub-Programmes achievement of Programme objectives. They primarily involve capital purchases and may be (Projects) financed by the Government of Uganda and/or Development Partners, e.g. Emergency construction of specialized hospitals. Central Government transfer of funds to MDA’s (including supplementary funds) from the Release consolidated fund. These are groups of institutions (Votes) or parts of institutions which contribute towards a Sector common function, e.g. Health. This is an in year addition to an MDAs’ approved budget. This budget is also appropriated by Supplementary Budget Parliament during the course of the Financial Year. Funds that were released by Central Government but not spent by MDA’s. This calculation does Unspent balances not include commitments (encumbrance) on the IFMS system. These are groups of related services and capital investments delivered by a Vote or delivered on Programmes behalf of that Vote by another institution e.g. Regional Referral services. These are institutions (Ministries, Departments, Agencies and Local Governments) which are the Votes basis of the annual budget and appropriations made by Parliament, and the basis for accountability, e.g. Ministry of Health. Performance Target What is planned to be achieved at specific points of the programme or project life. The extent to which the intervention achieved, or is expected to achieve, its objectives, and its Effectiveness results, including any differential results across groups. The extent to which the intervention delivers, or is likely to deliver, results in an economic and Efficiency timely way. Annual costed M&E plan that describes the priority M&E activities for the year and the roles and M&E work plan responsibilities of organizations / individuals for their implementation, the cost of each activity and the funding identified; a timeline for delivery of all products / outputs. A multi-year implementation strategy that guides the collection, analysis and use of data needed M&E plan for program / project management and accountability purposes. Is the Guide that outlines all the information that is required for monitoring and evaluation, establishing the indicators, the monitoring and evaluation questions, the required baseline M&E Framework information, the method of data collection, the frequency of collection, and how the information collected will be used. Performance This is a continuous process of collecting and analyzing information to compare how well a Monitoring project, program or policy is performing against expected results. This is the appropriated budget by the Parliament of the Republic of Uganda, which is normally Approved Budget undertaken in September of the proceeding financial year.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 56 during the Financial Year 2018/19 | A Report by the Auditor General APPENDICES

Appendix 1: Selected entities, programmes and sub programmes

Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) MOH Project: 1027 080272: Govern- Renovation of two blocks at MoH Headquarter and vector control building 853,000 Institutional ment Buildings undertaken support to and Administra- Ministry of tive Infrastruc- Repairs and maintenance of elevator at MOH undertaken Health ture 080275: Two Vehicles for the Top Leadership (Hon. MoH and Hon. MSH (PHC) pro- 720,000 cured Purchase of Mo- tor Vehicles and Other Transport Equipment 080280: No Targets set for the output in the work plan 0

Hospital con- struction/ reha- bilitation Output 080201 No targets were set for the output 5,241,882 Monitoring, Supervision and Evaluation of Health Systems Project: 1185 080282: Construction of 68 staff houses in Kaabong, Abim, Kotido, Amudat, Moroto, 5,609,770 Italian sup- Nakapiripirit and Napak completed. port to HSSP Staff houses and PRDP construction and rehabilitation 080201 Monitor- The output was not in the approved annual work plan and no targets were 120,000 ing, Supervision set for the output as only Budget line items/ cost centres were indicated and Evaluation of for the output in the approved budget. Health Systems Project: 1187 080280: Final certificate for civil works at Lower Mulago Hospital, Kawempe and 2,306,000 Support to Kiruddu Hospitals cleared. Medical Equipment installed at Lower Mulago Mulago Hos- Hospital Con- Hospital, Kawempe and Kiruddu Hospitals pital Rehabili- struction/reha- tation bilitation 080201 Monitor- No targets were set for this output 264,000 ing, Supervision and Evaluation of Health Systems Project: 1243 080280: Rehabilitation works on Kawolo and Busolwe hospitals continued including 12,852,574 Rehabilitation causality, OPD wards staff houses. and construc- Hospital Con- tion of Gener- struction/reha- al hospitals bilitation 080201 Monitor- No targets were set for this output 50,000 ing, Supervision and Evaluation of Health Systems

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 57 Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) Project: 1344 080277: Kayunga and Yumbe General Hospitals fully equipped and furnished with 5,000,000 Renovation diagnostic, Laboratory, ward emergency, maternity equipment among and Equipping Purchase of Spe- others. of Kayunga cialized Machin- and Yumbe ery & Equipment General Hos- pitals 080280: Construction works progressed up to 75% for Kayunga and Yumbe General 43,326,108 Hospitals. Hospital Con- struction/reha- bilitation 080201 Monitor- No targets were set for this output however, cost centres were created in 2,625,961 ing, Supervision the budget for spending purposes without corresponding targets and Evaluation of Health Systems Project: 1394 080280: 30% of hospital construction completed 980,000 regional hospital for Hospital Con- pediatric struction/reha- surgery bilitation 080201 Monitor- No targets were set for this output 20,000 ing, Supervision and Evaluation of Health Systems Project: 080275 Purchase No targets and performance indicators set for this output in the MoH work USD 831,198 1440 Uganda of Motor Vehicles plan. Review of the project work plan indicated that 13 Motor Vehicles were Reproductive and Other Trans- planned to be procured (5 Station Wagons and 8 Double Cabin Pickups Maternity and port Equipment Child Health Services 080276: Birth and Death Registration (BDR) equipment and associated materials 5,656,696 Improvement procured including server, computers, Birth Death Adoption order Infor- Project Purchase of mation System. Office and ICT Equipment, in- cluding Software 080277: Critical Reproductive Maternal Neonatal Child & Adolescent Health ser- 7,972,524 vices (RMNCAH) equipment including patient beds, operating tables, gy- Purchase of Spe- naecology examination couch, instrument trolley among others, procured cialized Machin- & distributed. ery & Equipment 080281: Health Maternity units constructed in HCIIIs in selected districts which include: 33,260,868 center construc- Tororo, Kabale, Mayuge, Kiruhura, Buhweju, Mitooma, Yumbe, Zombo, Ko- tion and rehabil- boko, Alebtong, Soroti, Lira, Otuke, among others. Supervising consultants itation for civil works Procured 080201 Monitor- No targets were set for this output in the MoH annual work plan 26,086,485 ing, Supervision and Evaluation of Health Systems

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 58 during the Financial Year 2018/19 | A Report by the Auditor General Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) Project: 0220 080575 Purchase 1 Motor Vehicle 1,030,733 global Fund of Motor Vehicles for Aids, TB and Other Trans- Procured and Malaria port Equipment

2 film Vans to support Behavioral Change and Communication interven- tions 080577: GenXpert machines 7,599,782

Purchase of Spe- condom vending machines cialized Machin- brooders for rats and mosquitoes for tests ery & Equipment sputum equipment

Other equipment procured

080503 Monitor- No targets were set for this output 2,175,269 ing and Evalu- ation Capacity Improvement 1436: GAVI 080572: 1 UNEPI office designed and constructed 12,015,379 vaccines and Health sector Government Development Buildings and 30 District Vaccine Stores in 30 districts constructed plan support Administrative Infrastructure 080575: Pur- 57 vehicles procured 6,483,155 chase of Motor Vehicles and medium-size motorized boats procured Other Transport Equipment 2 refrigerated trucks procured 080577: Spare parts for cold chain equipment procured. 197,567

Purchase of Spe- cialized Machin- ery & Equipment 080503 Monitor- No targets were set for this output 40,136,910 ing and Evalu- ation Capacity Improvement MULAGO NRH

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 59 Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) Sub-program 085405 Hospital Hospital management support services provided 8,499,000 01: Management and Management Support Services - National Referral Hospital 085407 Planning 4 quarterly reports Budget Framework Paper Ministerial policy Statement, 209,000 and Development Quarterly progress reports, M&E tools developed Annual hospital report Salary and pension payment processed and paid ,Vacant positions filled, 773,346 IPPS managed, training policy adhered, gender mainstreaming activities managed 085451 Research Research protocols approved 98,000 Grants - National Referral Hospital

Burns and plastic unit activities supported Orthopedic appliances SubPro- 085401 Inpatient 250,000 Patient admissions 38,327,015 gramme Services - Na- 02 Medical tional Referral Services Hospital 1,000,000 inpatient days

45,000 surgical operations

28,080 deliveries

ALOS-4days

BOR-90%

085402 Outpa- 560,000 outpatients 1,416,000 tient Services - National Referral 42,788 Emergencies Hospital 18,000 Renal dialysis sessions

085403 Medical Medical supplies procured and dispensed 2,000,000 and Health Sup- plies Procured and Dispensed - National Referral Hospital 085404 Diagnos- 2,000,000 Laboratory & endoscopy tests 142,373 tic Services 25,000 scans, 40,000 x-rays 085407 Immuni- 40,000 Immunizations 30,000 zation Services Output 085451 50 Research protocols approved Orthopedic appliances Burns and plastic 1,500,000 Research Grants unit activities supported - National Refer- ral Hospital

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 60 during the Financial Year 2018/19 | A Report by the Auditor General Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) Project 0392 085475 Purchase 6 Motor vehicles for senior consultants procured 900,000 Mulago Hos- of Motor Vehicles pital Complex and Other Trans- port Equipment 085477 Purchase Specialized medical equipment procured ( Neuro-surgical electro physio- 1,420,000 of Specialised logical monitoring, Green-berg brain system, ENT Bronchoscopy, tele- Machinery & scope, etc) to bridge the gap under ADB project Equipment 085478 Pur- Hospital beds, mattresses, Linen and office furniture 500,000 chase of Office and Residential Furniture and Fittings 085482 Staff Cover outstanding obligations on the 100 completed staff houses and to 1,700,000 houses construc- start on the first phase of the 100 additional staff houses tion and rehabil- itation 085484 OPD Remodeling and rehabilitation of upper Mulago to create facilities for 1,500,000 and other ward national referral hospital (OPD clinics, theaters, wards, support infrastruc- construction and ture-water reticulation ) rehabilitation UHI 01 Heart Re- 1. 10 research papers on heart related disease done and published in areas 94,760 search of valve, Coronary artery disease, peripheral arterial and venous insuffi- ciency, rheumatic heart disease and other heart related diseases.

2. Registries created.

3. 3 staff trained 02 Heart Care 1.100 open heart surgeries, 100 closed heart surgeries, 400 catheterization 7,955,000 Services procedures done.

2. 20,000 outpatients attended to.

3. 16,000 ECHOs, 14,000 ECGs and 70,000 laboratory tests done. 3. 600 ICU/ CCU admissions.

4. 1,500 inpatient admissions 03 Heart Out- 1. Support supervision visits to 13 Regional Referral Hospitals conducted. 198,000 reach Services 2. 20 community outreaches conducted through health talks to communi- ty, schools and other specialized groups.

3. 10 awareness campaigns conducted. 76 Purchase of 1. 20 computers, queue management system, network switches, Security 409,800 Office and ICT firewall procured Equipment, in- cluding Software 2. 1 CCTV camera system procured.

3. 3 Access control and 1 walk through detector procured.

4. Laundry machinery procured 77 Purchase 1 ECMO machine, 1 FFR+IVUS machine, 2 ECG machines, 1 sternal saw, 1 4,012,562 of Specialized pediatric and neonatal ventilator, 1 operating table, syringe pumps, 1 stress Machinery & test machine, 1 ultrasound machine, 1 laboratory scientific refrigerator, 1 Equipment water de-ionizer machine

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 61 Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) 78 Purchase of 2 Air Conditioners 77,638 Office and Resi- dential Furniture 5 secretarial chairs 3 Office cabinets Assorted office furniture and fixtures and Fittings HSC Sub Pro- 085202 Secre- Administrative Services provided 4,900,000 gramme 01 tariat Support Finance and Services Administra- tion Sub Pro- 085205 Technical Technical support to Districts/DSCs provided Support Supervision to Dis- 180,230 gramme Support and Sup- tricts, RRHs, Health Institutions and MoH HQ provided. 02 Human port Supervision Resource Management 085206 Health Health Workers recruited. Human Resource for Health Decision handled 1,033,603 Workers Recruit- ment and Human Resource for Health Manage- ment Service Project 0365 085275 Purchase Motor Vehicles procured 183,400 Health Ser- of Motor Vehicles vice Commis- and Other Trans- sion port Equipment 085276 Purchase Office and ICT equipment procured 40,000 of Office and ICT Equipment, in- cluding Software 085278 Pur- Office Furniture procured 40,000 chase of Office and Residential Furniture and Fittings BUTABIKA NRH 02 mental health 5,984 male and 3,366 female patients admitted. 3,413,595 inpatient services provided 30,800 investigations conducted in the lab

2,750 investigations conducted in x-ray

2,200 conducted in ultra sound

All 8,500 inpatients provided with 3 meals a day 03 long term Mental health research conducted (2 short term research undertakings) 37,000 planning for mental health 04 specialized 29,392 attended to in the mental health clinic 108,568 outpatient and PHC services 4,929 attended to in the child mental health clinic, provided 881 attended to in the alcohol and drug clinic

44,000 medical (general, dental, orthopedic)

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 62 during the Financial Year 2018/19 | A Report by the Auditor General Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) 05 community 60 outreach clinics conducted in areas of Nkokojeru, Nansana, Kitetika, 145,699 mental health Kawempe, Katalemwa and Kitebi services and technical super- 1,830 male and 1,689 female patients seen in the clinics vision 24 visits to regional referral hospital mental health units.

900 patients resettled Project 0911 80 Hospital Construction of 6 unit staff houses 1,300,000 Butabika and construction/re- health Centre habilitation remodeling/ construction Project 1474 76 purchase of Procurement of 5 computers, internet networking and procurement of 58,141 institutional office and ICT biometric system support to equipment, in- Butabika na- cluding software tional referral hospital 77 purchase Procurement of assorted medical equipment 200,000 of specialized machinery and equipment 78 purchase of Procurement of assorted furniture and fittings 400,000 office and resi- dential furniture and fittings 80 hospital Construction of kitchen stoves 50,000 construction/re- habilitation UBTS 02 Regional 085302 Collection 300,000 safe units of blood collected and issued for transfusion to Health 7,698,860.3 Blood Banks of Blood care facilities

085305 Monitor- M & E system developed and operationalized 382,000.0 ing and Evalu- ation 0242 Uganda 085372 Govern- Remodel and expand the cold room and Central Stores to accommodate 1,500,000.0 Blood Trans- ment Buildings 9,200 units of blood. Provision of temperature regulated area to store med- fusion Service and Administra- ical and non- medical supplies. Provision of an archive. tive Infrastruc- ture 085375 Purchase Four Vans Procured to support mobilization and blood donation activities. 1,000,000.0 of Motor Vehicles and Other Trans- port Equipment 085376 Purchase Computers and assorted accessories Procured for Roll out of the Blood 270,000.0 of Office and ICT Safety Information System (BSIS) to 7 regions and 8 Blood collection & Equipment, in- distribution centers. cluding Software 085377 Purchase A set of Blood collection field equipment procured 100,000.0 of Specialized Machinery & Equipment UCI

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 63 Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) 085704 Cancer All Utilities like water, electricity and Internet bills for Uganda Cancer 789,324 Institute Support Institute. Services Settled Financial statements for UCI Prepared and submitted to Authority Institutions three times in the year Four (4) Quarterly performance achievement reports & newsletters pub- lished for Uganda Cancer Institute visibility Four Uganda Cancer Institute press releases published

Eight Institutional radio talk shows and Eight Institutional TV talk shows conducted Four Uganda Cancer Institute Quarterly return reports for Aid In Appropri- ation prepared and submitted to Accountant General’s Office IT, other communication and record management services at Uganda Can- cer Institute supported throughout the year Offices managed and supervised

Performance Monitoring and evaluation reports prepared and submitted to authority Institutions four times throughout the year Prefeasibility Report for Establishment of Oncology & Diagnostic Centers in Mbale, Arua and Mbarara Security, cleaning and hygiene at the Uganda Cancer Institute maintained

Uganda Cancer Institute Assets and Inventory managed

Uganda Cancer Institute Infrastructure, Equipment and vehicles Main- tained throughout the year 085719 Hu- Existing Government pay policies implemented 5,380,877 man Resource Management Pensions policies implemented Services Institutional staff structure implemented

Training and staff capacity development implemented

Technical Committees facilitated

Performance management policies and procedures implemented

UCI Pay rolls verified, updated and cleaned

Cross cutting performance enhancement Training Programs for UCI Staff conducted Work based HIV policy implemented

Rewards and sanctions framework implemented

Staff welfare policies developed and implemented

Client charter Developed and implemented

Gender related issues mainstreamed

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 64 during the Financial Year 2018/19 | A Report by the Auditor General Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) 085701 Cancer 48 research proposals reviewed by UCI Research Ethic Committee 1,081,987 Research 12 REC meetings held 4 monitoring reviews carried out 4 review meetings held facilitated 4 CAB meetings Four training meetings on human subject research ethics held

Eight (8) UCI initiated research projects supported 8 UCI staff supported to present research findings at local and internation- al fora Collaborative researches (HCRI, ACTG, APPCA, ACS, TXH, PATH) supported

Ten UCI initiated and funded research projects

Four (4) Support visits to Mayuge Community cancer center

conducted Eight (8) cancer registry related training workshops held and reports developed One publication on cancer trends in Uganda

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 65 Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) 085702 Cancer 1,000 histo-pathology examinations carried out 8,784,187 Care Services 1,500 cytology examinations carried out 9000 assorted research investigations carried out 1,000 minor surgical procedures carried out at Uganda Cancer Institute 156 major surgical procedures carried out at Uganda Cancer Institute 100 Gynae Operations performed at Uganda Cancer Institute 1,000 patient days of psychosocial assessment and support provided 40,000 Chemotherapy for infusion reconstituted in Uganda Cancer Institute 3,000 patient days of physiotherapy services provided at Uganda Cancer Institute 10,000 in-patient days and 15,000 outpatient days of comprehensive oncolo- gy clinical care provided at satellite clinics. 500 new patient cases received and attended to at satellite clinics. 10,000 X-rays performed at Uganda Cancer Institute 144 diagnostic mammography procedures performed 3,600 mammography screening investigations performed 150,000 assorted clinical laboratory investigations (CBCs, Chemistries, Blood transfusions, Platelet transfusions, HIV tests, Urine Analyses, Stool Analyses, Bone marrow Processing, Peripheral films, B/S for malaria and Cytology) conducted in Uganda Cancer 2,400 digital fluoroscopy investigations performed 144 interventional fluoroscopy procedures performed 7,000 Ultra sound scans performed at Uganda Cancer Institute 30,000 in-patient days and 20,000 outpatient days of comprehensive oncol- ogy clinical care provided at Uganda Cancer Institute. 300 Ultra sound interventions performed at Uganda Cancer Institute 3,000 CT scans conducted at Uganda Cancer Institute 200 CT interventions performed at Uganda Cancer Institute 4,500 new patient cases received and attended to at Uganda Cancer Insti- tute. 500 Lumbar Punctures carried out at Uganda Cancer Institute 400 Bone marrow Procedures performed at Uganda Cancer Ins 40,000 prescriptions dispensed to patients at Uganda Cancer Institute 60,000 meals prepared and served for general inpatients at Uganda Cancer Institute

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 66 during the Financial Year 2018/19 | A Report by the Auditor General Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) 085703 Cancer 4 Talks delivered on wellness & life after cancer treatment to cancer survi- 178,000 Outreach Service vorship groups and individuals who survived cancer 4 Cancer patients follow-up outreach conducted.

40 Supporting visits on cancer awareness, screening and referral of pa- tients at lower level health facilities made 400 copies of cancer health education & risk reduction guideline for dis- trict health facilities produced 400 copies of cancer early detection & referral guidelines produced

40 trainings on the national cancer health education and risk reduction, cancer early detection and proper referral conducted to district health teams 520 Biopsies done

1000 copies of Guidelines for Cancer Survivorship produced

8 Long distance and 24 Short distance outreaches conducted.

260 Static cancer awareness and screening clinics conducted at UCI

8 TV and 24 Radio talk shows conducted

12 Newspaper supplements/articles published

26,000 cancer Information Education Communication (IEC) materials pro- duced.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 67 Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) 085706 Radio- 1,000 compensators and immobilization devices constructed 615,000 therapy Services Radiation leakage monitoring around the bunker conducted once (1)

Radiotherapy equipment maintenance and service done four times a year

2400 brachytherapy insertions conducted per year

Staff thermo-luminescent dosimeters (TLDs) read 12 times a year

2,000 new patients attended to

260 radiation therapy education sessions provided to patients

4,160 patients who completed treatment followed up

2,000 on treatment patients reviewed

35,000 treatment sessions conducted on cobalt

60 machine 15,000 treatment sessions conducted on LINAC machine

2,000 patients planned for radiation therapy using CT-Simulator, Conven- tional simulator and computer planning 085772 Govern- Complete construction of the radiotherapy bunkers Interim Certificates for 8,809,000 ment Buildings the bunkers paid. Service support building for the radiotherapy bunkers and Administra- and nuclear medicine constructed tive Infrastruc- ture Second Phase of water pipeline channeling streamlining and plumbing for UCI Land for the Regional Cancer Center in Mbarara fenced

085704 Cancer Selected students trained, consultancies implemented such as Training 7,336,900 Institute Support Needs Assessment, Operations for EAC facilitated Services 085772 Govern- Advance payment for the construction of the Multipurpose building for the 34,865,234 ment Buildings East Africa Oncology Institute and Administra- tive Infrastruc- ture 085777 Purchase Linear Accelerator for Cancer treatment procured 24,050,000 of Specialised Machinery & Equipment Magnetic Resonance Imaging Machine for Cancer diagnosis procured

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 68 during the Financial Year 2018/19 | A Report by the Auditor General Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) 085776 Purchase 10 Desktop Computers procured. 350,000 of Office and ICT Equipment, in- cluding Software Storage back up system installed and configured

UCI Computers and PBX serviced and maintained

Installation and configuration of UCI mails

CCTV Cameras installed and configured

085777 Purchase Procurement of a Barcode reader 781,000 of Specialised Machinery & Equipment Patient Monitors

Pulsoximeters

Infusion Pump

Sevoflurane Evaporizers

Oxygen Concentrators

Anesthetic Machine procured

Service and Maintenance of specialized Medical Equipment and Machines at UCI NDA All activities Undertake support supervision activities to public sector medicine outlets 510,045,000 visited 3 times a year 12 country-wide Conduct investigations and intelligence gathering 777,050,000 enforcement activities Crack down on illegal outlets

Crack down on sale of classified drugs in markets.

Operation against counterfeits and unregistered medicines

Operation against hawking and illegal advertisement of medicines

8 sensitization Sensitization of stakeholders 160,000,000 meetings held 8 draft regula- Draft Regulations and guidelines for products under NFDAs proposed 219,800,000 tions and guide- manual lines developed

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 69 Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) 1600 evaluation Evaluation of drug application for marketing authorization. Expert opinions 274,900,000 and veterinary and joint activities medicines

600 variations 4 procedures for Develop a system for registration and renewal registration re- newal developed 12 drug registers Maintain a current and up to date drug register publicized 4 joint assess- Undertake joint assessment activities with other regulatory agencies ment meeting reports 4 engagement Dissemination of drug related information to improve regulatory 205,000,000 meeting with key stake holders 80 foreign & 80 Evaluation of drug application for marketing authorization of herbal local (herbal) products evalu- ated 4 survey reports Surveys conducted to establish availability and distribution of herbal shared and rec- ommendations 4 meetings held Strengthen regulation of herbal medicines through engagement and with bodies in- volved in herbal 4 sensitization Build capacity of domestic herbal manufactures meet meetings held and recommen- dations 1 herbal research Strengthen the regulation of herbal medicines through research report 691 wholesale Licensing of pharmaceutical premises 159,848,000 pharmacies & external stores licensed.

1148 retail phar- macies licensed.

106 medical device sellers licensed.

12303 drug shops licensed

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 70 during the Financial Year 2018/19 | A Report by the Auditor General Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) 23 local facilities Conduct GMP inspections and assessments of foreign and domestic phar- 2,201,794,800 inspected. maceutical manufacturing sites

150 foreign facili- (FFPs/CROs/APIs/Biologicals/Herbals) ties inspected.

20 herbal facili- ties inspected.

5 CROs inspect- ed.

10 API facilities inspected. 1000 human Test samples of medicines- with emphasis on micro-biology analysis for 1,468,558,915 medicines. injectable, herbals, domestically manufactured products, devices and other pharmaceutical products at NDQCL and other labs 150 veterinary medicines.

100 LLINS,

200 Gloves

450 con- doms(batches)

150 surgical instruments(su- tures, syringes and needles) - tested 50 ADR reports Increase the effectiveness and visibility of pharmacovigilance system 98,665,000 received and an- alyzed per region per quarter 50,000kgs de- Destruction of obsolete pharmaceuticals 80,000,000 stroyed 95% of lab accreditation form medicines laboratory and microbiology unit 665,881,600 equipment fully functional calibration, qualification, maintenance of lab equipment 500 outlets Conduct post market surveillance 193,000,000 audited for sub- standard/falsified products

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 71 Project Output Planned Target for the FY 18/19 Budgeted amount UGX (‘000’) IEC materials on Conduct public awareness about safety, efficacy, and quality medicine 110,000,000 drug information disseminated in all 7 NDA regions

12 campaigns conducted across all regions (12 ra- dio talk shows,4 TV shows, 4 ar- ticles published, 7 walks and 12 meetings)

10 joint activities held, meeting reports shared and recommen- dations imple- mented Conduct campaigns to improve visibility of veterinary activities and enhanc- 156,000,000 ing the image of NDA on veterinary drugs regulation Carry out collaborative activities with MAAIF, UVA, UVB, Academia & Re- 10,000,000 search institutions that are key to veterinary drug veterinary drug regula- tion 60 computers Provide requisite hardware for NDA operations 513,803,500

1 windows server

10 printers

10 mobile gad- gets for inspec- tors 3 NDA led re- Conduct operational research 400,000,000 search studies conducted on medicinal products: herbal, antibiotics, an- ti-malarials. 4 M&E reports a) Conduct M&E policy and strategy reviews. 30,672,500

b) monitoring and reporting field data validation visits to the regions and reporting

c) Conduct bi-annual and annual performance evaluation meetings. Mid-term review Carryout the strategic plan mid-term review 60,000,000 report NMS Supply of EMHS Mulago NRH – 12 cycles 15,056,352 to National Re- ferral Hospitals Butabika NRH – 6 cycles

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 72 during the Financial Year 2018/19 | A Report by the Auditor General Appendix II: Documents Reviewed

Document Reviewed Implementing Agency Purpose Second National Devel- Ministry of Health & affiliated • To ascertain the key priority objectives sector objectives that opment Plan 2015/16- autonomous institutions are to be pursued by the implementing agencies under the 2019/20 (NDPII) health sector Second National Health Ministry of Health & affiliated • To ascertain those policies adopted by the health sector and policy 2010 autonomous institutions their alignment with the NDPII.

• To establish how those key priority objectives that the health sector is to pursue.

• To understand the legal background/ frame work and man- date of the Health sector. Health Sector Strate- Ministry of Health & affiliated • To ascertain the long and medium-term agenda of the health gic and Investment Plan autonomous institutions sector and the alignment with the NDP and the National (HSSIP) 2010/11-2014/15 Health Policy

• To establish how those identified key priority areas of the health sector are planned for in the HSSIP Current Sector Devel- MDAs • To ascertain if the Sector development plan feeds into the opment Plan (SDP) long and medium-term agenda of the health sector; and To 2015/16-2019/20 establish how those identified key priority areas of the health sector are planned for in the SDP. Ministerial Policy State- Ministry of Health • To establish and identify the planned activities to be under- ment and Budget Frame- taken by the sector for the period 2017/18 and funds allo- work paper for F/Y cated on the different key priority areas as identified in the 2018/19 NDPII, HSSIP, SDP and the National Health Policy Annual Approved Budget Ministry of Health and other af- • To ascertain the approved funds allocated to the key priority Estimates 2018/19 filiated autonomous institutions areas under the health sector. Annual Sector Perfor- MoH and affiliated autonomous • To establish the level of performance in achieving the set mance Report 2018/19 health sector institutions targets regarding the identified key priority areas under the health sector.

• To establish the levels of absorption in the health sector in regards to the key priority areas. BMAU Reports and other MDAs and MFPED • To ascertain the frequency and scope of monitoring activities budget monitoring re- and the extent to which follow-up of recommendations for ports implementations of the projects are undertaken. Contract Management Selected health sector institu- • To establish if the processes of contract management has records (certificates of tions been done with due regard to economy efficiency and effec- work done, contracts, tiveness. BOQs, minutes of Site meetings etc.) Procurement records (in- selected health sector institu- • To establish if the processes of procurement of contractors vitation for bids/ adverts, tions has been done with due regard to economy efficiency and evaluation reports, con- effectiveness. tract award notices, etc.) Financial Management Selected health sector institu- • To establish if the processes of financial management has records (bank state- tions been done with due regard to economy efficiency and effec- ments, payment vouch- tiveness. ers, claims etc.) M&E Frameworks Selected MDAs • To understand all the information that is required for moni- toring and evaluation, establishing the indicators, the mon- itoring and evaluation questions, the required baseline in- formation, the method of data collection, the frequency of collection, and how the information collected will be used.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 73 Document Reviewed Implementing Agency Purpose The National Drug Policy NDA • To establish the mandate of NDA and Authority Act • Establish the functions of NDA. Licensing guidelines 2019 NDA • Establish the timeliness of renewal of licenses for drug (renewal and new licens- shops in 2019. es for class C drug shops) • To establish the guideline governing dual applications NPA certificate of com- Selected MDAs • To ascertain the level of compliance to planning require- pliance of the National ments Budget FY 2018/2019 • To ascertain the level of budget performance and challenges associated with budget execution process. Cash flow plans FY MDAs • To ascertain if commitments were done in respect to Govern- 2018/2019 ment’s resource Envelop. NMS Act, 1993 NMS • To understand the mandate of NMS

Appendix III: Interviews conducted

Person/s Entity Purpose Accounting officer, MDAs • To understand the strategic goals and objectives of MDAs. Principle assistant Secretary (PAS) • To obtain an understanding of the structures put in place to aid the implementation of the activities under the key priority areas. Undersecretaries • To understand the roles and responsibilities played by key players and different entities in the implementation of the key priority activities.

• To understand the processes and key players in the implementation of the priority Programmes.

• To obtain the challenges faced and achievements made while implementing the key priority objectives and the way forward. Accounting officer MDAs • To understand the strategic goals and objectives of MDAs.

• To obtain an understanding of the structures put in place to aid the implementation of the activities under the key priority areas.

• To understand the roles and responsibilities played by each MDA in the implementation of the key priority sector activities.

• To understand the processes and key players in the implementation of the priority Programmes in the sector.

• To obtain the challenges faced and achievements made while implementing the key priority objectives and the way forward. Hospital Medical di- National Referral Hospitals • To understand the strategic goals and objectives of the NRHs. rectors and Adminis- trators • To obtain an understanding of the structures put in place to aid the implementation of the activities under the key priority Programmes.

• To understand the roles and responsibilities played by the NRHs in the implementation of the key priority activities.

• To understand the processes and key players in the implementation of the key priority Programmes.

• To obtain the challenges faced and achievements made while implementing the key priority objectives and the way forward.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 74 during the Financial Year 2018/19 | A Report by the Auditor General Appendix IV: Showing the detailed GoU budget execution process

PROCESS POINT PROCESS DESCRIPTION PLANNING Performance Indicator Setting and Validation At the start of the budget planning calendar, MDAs are required to review the existing performance indicators for each output/outcome for use in the forthcoming financial year. MDAs then submit the validated indicators to the sector secretariats at the lead ministry for compilation and submission to the relevant desk officers at OPM for quality assurance.

At OPM, the desk officers specifically check for relevancy; completeness; obsolete and missing indi- cators and mismatch of indicators as part of the quality control procedures. OPM then summons the National Monitoring and Evaluation Working Group (OPM, UBOS, NPA, and MFPED) to review and submit the approved performance indicators to Budget Directorate of MFPED for incorporation within the Na- tional budget and the budget reporting tool (Programme Budgeting System (PBS) formerly the Output budgeting tool (OBT)). The sector desk officers are required to upload the approved performance indi- cators by 15th November of the current financial year.

The approval of the indicators is based on ensuring that the indicators are specific, measurable, achiev- able, reliable and timely, i.e. SMART beginning with the OPM desk officers and completed by the Nation- al Monitoring and Evaluation Working Group.

Target Setting MDAs are required to set the targets in line with the available resource envelope and capacity to imple- ment the development objectives of the institution. The MDAs set the output/outcome indicator targets during the budget framework paper preparation process.

The targets are further reviewed during the preparation of the ministerial policy statement by the MDA in line with the appropriated resources. The set targets are forwarded to OPM for review and approval, and re-forwarded to MFPED for input into the OBT/PBS.

BUDGETING Each Accounting Officer in consultation with the relevant stakeholders prepares a Budget Framework Paper for the vote, taking into consideration balanced development, gender and equity responsiveness and submits it to the Minister by 15th November of the financial year preceding the financial year to which the Budget Framework Paper relates. The Budget Framework Paper is supposed to be consistent with the National Development Plan and with the Charter for Fiscal Responsibility.

The Minister, with the approval of Cabinet, submits the Budget Framework Paper to Parliament by the 31st of December of the financial year proceeding the financial year to which the Budget Framework Paper relates. After consideration of the BFPs by parliament, entities also present to parliament their proposed budgets (ministerial policy statements) which are then discussed by the relevant committees as part of the budget approval process. Approval of the budget is evidenced through the enactment of the Appropriation Act by Parliament.

BUDGET IMPLEMENTATION

Release of Funds After approval of the Budget Estimates by Parliament in May, the Ministry of Finance, Planning and Economic Development, issues a Budget Execution Calendar in June. The execution calendar communi- cates the Annual Quarterly Cash flow plan and the Operational and Administrative guidelines for budget implementation.

The release of funds to Votes is undertaken in accordance with the cash flow plans and through a war- ranting process managed by the Accountant General and the Directorate of Budget. The MDAs are how- ever advised to hold regular internal meetings to review the status of implementation of approved work plans from time to time. The meetings include Departmental meetings, Directorate meetings, Senior Management Meetings and Top Management Meetings.

Utilization of Funds After approval of the annual budget by Parliament, the Secretary to Treasury issues the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. The annual cash flow plan forms the basis for release of funds by the Accountant General to the Accounting Officers. The Accounting Officer, based on the annual cash flow plan issued by the Secretary to the Treasury, plans and manages the activities as indicated in the policy statement of the vote. An Accounting Officer is charged with the overall responsibility for the successful execution of the procurement, disposal and contract management processes in the procuring and disposing entity.

Parliament may, by resolution, authorise the Minister to reallocate funds from a vote to another vote where the functions of a vote are transferred to that other vote. A vote that does not expend money that was appropriated to the vote for the financial year at the close of the financial year is expected to repay the money to the Consolidated Fund. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 75 Appendix IV: Showing the detailed GoU budget execution process

PROCESS POINT PROCESS DESCRIPTION MONITORING AND To ensure effective monitoring of the national health strategy, the MoH developed the M&E plan for the EVALUATION HSDP with clear indicators and targets for assessing performance and ensure availability of accurate and timely information on health sector performance. All programs and projects are also expected to develop specific program/project M&E work plans which should include programme indicators to measure process, outputs and immediate outcomes. These should, however, be aligned with the goal, objectives and strategic interventions of the HSDP to demonstrate the effects of health system strength- ening to health outcomes.

At the national level, Bi-annual internal reviews by Sector Working Groups are carried out and include collating input and output performance data for key results as defined in Sector Investment Plans and the sector reporting framework. The bi-annual review includes all relevant sector stakeholders. The review focuses on the timeliness and accuracy of the collated performance data, before its upwards reporting, and recommendations for any corrective measures in the coming half year are made.

In addition to public institutions and executing agencies, citizens, Civil Society Organizations (CSOs) and Development Partners (DPs) play a role in the monitoring and evaluation of Government’s performance. These institutions provide an external perspective on Government performance and results; assist Gov- ernment through financial, technical and other forms of assistance to strengthen its performance.

PERFORMANCE All MDAs are required to prepare and submit quarterly performance reports to the Ministry of Finance, REPORTING Planning and Economic Development by 30th of the first month of the preceding quarter e.g. the Third Quarter Report for the FY 2018/19 is required by 30th of April 2019.

At MoFPED, the reports are reviewed by the Desk Officers, and the Budget Monitoring Unit and issues of concern are brought to the attention of the concerned Accounting Officers for action.

In addition to the submitting reports to MoFPED, MDAs are required to submit six months (Semi-Annual Government Performance Report and 12 months reports (Annual Government Performance Report) to Office of the Prime Minister (OPM). A Cabinet retreat is held to review Government performance at half- year and after the end of the year and the retreat is coordinated by Office of the Prime Minister.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 76 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - - -

Causes for the Causes for variances to This was attributed plan of the work revision the end months to few date Intended of the FY. was two of completion months (07/08/2019) signing contract after (8/06/2019). noted The audit team vehicles that the two the to allocated were leader top for ministers ship supervision under URMCHIP and CDC projects. In addition, a supple of request mentary 230,000,000 was UGX the pro for approved double of five curement pickups. However, cabin plan the annual work was not revised. - - Variance that Audit noted of construction show external was not ers by the complete end of the FY. for Vehicles Two Leader the Top ship (Hon. MoH and Hon. MSH not (PHC) were procured. - - - Achieved Target Target Achieved by Financial end year and Repairs of maintenance at MOH elevator was undertaken Land for construction Waste of water Management Plant procured Kiruddu for and Hospital handed the site Nation to over and al Water Cor Sewerage The poration. bidding process ongoing is still are and works to expected in commence January 2020. for No vehicle lead the top was ership by procured the end of year financial 950,000 859,450 UGX (‘000’) UGX Amount Spent

950,000 859,450 Amount released UGX (‘000’) UGX

950,000 1,223,000 UGX (‘000’) UGX Revised budget Revised

720,000 853,000 amount Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for of Renovation at blocks two MoH Headquar and vector ter building control undertaken and Repairs of maintenance at MOH elevator undertaken for Vehicles Two Leader the Top ship (Hon. MoH and Hon. MSH (PHC) procured - - - - Output 080272: Government Buildings and Administra Infra tive structure 080275: of Purchase Vehi Motor and Oth cles er Transport Equipment - Project MOH Project: 1027 In stitutional support to of Ministry Health

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 77 Appendix V: Showing extent of delivery of planned outputs

- - - was di

4,651,549,991 198,399,991 Causes for the Causes for variances planning as Inadequate management revised the out the budget for set targets put but never activities to and clear be spent on. In addition, that noted the team the end of towards FY 18/19 management pay funds to diverted ment of the contactor LTD) (DEHA investees 156,236,594 without UGX done contrary any work terms. the contract to This was attributed poor planning and to diversion deliberate unplanned of funds to example, activities. For of the UGX spent on this output, UGX other activities to verted the output to not related 4.27% of representing amount paid the total out. - - Variance The output had no planned tar get set therefore the variance not be could ascertained Without set and targets performance for indicators the output, could variance not be estab lished - - - - Achieved Target Target Achieved by Financial end year were No targets set at planning the however estab team lished that ex showers ternal construct were block ed, office and remodeled ceiling canteen fitted. were No targets set at planning the enable to to audit team the ascertain of frequency monitoring. In addition, no were there monitoring and evaluation availed reports the audit to confirm to team that monitoring activities were un conducted der the project. 200,000 4,651,550 UGX (‘000’) UGX Amount Spent

200,000 Amount released 4,651,550 UGX (‘000’) UGX

200,000 5,417,882 UGX (‘000’) UGX Revised budget Revised

0 amount 5,241,882 Budgeted Budgeted UGX (‘000’) UGX Planned Target Planned Target the FY 18/19 for set No Targets the output in for plan the work were No targets the output set for - Output 080280: Hospital construction/ rehabilitation Output 080201 Monitoring, Supervision and Evalua tion of Health Systems Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 78 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs

------spent was di

4,651,549,991 was diverted was diverted 198,399,991 100,337,528 Causes for the Causes for variances planning as Inadequate management revised the out the budget for set targets put but never activities to and clear be spent on. In addition, that noted the team the end of towards FY 18/19 management pay funds to diverted ment of the contactor LTD) (DEHA investees 156,236,594 without UGX done contrary any work terms. the contract to This was attributed poor planning and to diversion deliberate unplanned of funds to example, activities. For of the UGX spent on this output, UGX other activities to verted the output to not related 4.27% of representing amount paid the total out. the Causes for variances noted The audit team was that the variance by delayed caused of funds by the release Govern funder (Italian ment) as funds were to weeks two released the end of finan It was also cial year. that the financ noted the for ing agreement and expired project of Uganda government into entered and Italy negotiations to fresh financing a valid have to in order agreement the funds for release which affected project implementation to This was attributed poor planning and delib of funds diversion erate unplanned activities. to of the example, For UGX on this output, UGX 93,979,528 other activities not to the output to related 93.66% of representing amount paid the total out. - - - - Variance The output had no planned tar get set therefore the variance not be could ascertained Without set and targets performance for indicators the output, could variance not be estab lished Variance The construc tion of the 68 houses staff in 2017 stalled and by the end of the FY was 18/19, there (0) on the zero planned target. Without set and targets performance for indicators the output, could variance not be estab lished - - - - - Achieved Target Target Achieved by Financial end year were No targets set at planning the however estab team lished that ex showers ternal construct were block ed, office and remodeled ceiling canteen fitted. were No targets set at planning the enable to to audit team the ascertain of frequency monitoring. In addition, no were there monitoring and evaluation availed reports the audit to confirm to team that monitoring activities were un conducted der the project. Target Achieved by Financial end year None of the 68 houses staff was completed were No targets set at planning the enable to to audit team the ascertain of frequency monitoring. In addition, no were there monitoring and evaluation availed reports the audit to confirm to team that monitoring activities were un conducted der the project. 0 100,338 200,000 4,651,550 UGX (‘000’) UGX (‘000’) UGX Amount Spent Amount Spent

100,338 200,000 Amount Amount released released 4,651,550 UGX (‘000’) UGX (‘000’) UGX

120,000 200,000 5,417,882 UGX (‘000’) UGX (‘000’) UGX Revised budget Revised budget Revised

0 120,000 amount amount 5,241,882 5,609,770 Budgeted Budgeted Budgeted UGX (‘000’) UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for set No Targets the output in for plan the work were No targets the output set for Planned Target the FY 18/19 for of Construction houses 68 staff in Kaabong, Abim, Kotido, Amudat, Moroto, Nakapiripirit and Napak complet ed. The output was not in the annual approved plan and work were no targets the output set for Budget as only cost line items/ were centres the for indicated output in the ap budget. proved - - - Output 080280: Hospital construction/ rehabilitation Output 080201 Monitoring, Supervision and Evalua tion of Health Systems Output 080282: houses Staff construction and rehabili tation 080201 Monitoring, Supervision and Evalua tion of Health Systems Project Project Project: 1185 Italian support to and HSSP PRDP

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 79 Appendix V: Showing extent of delivery of planned outputs

- - -

58,573,492 spent on this Causes for the Causes for variances This was not done be of rehabilitation cause Mulago was still lower ongoing This was attributed poor planning and to to intentions deliberate un funds to divert planned activities as management did not set the output. for targets of the UGX example, For 226,621,933 output, UGX other to was diverted to activities not related the output represent ing 25.85% of the total amount spent - - - Variance Equip Medical Lower ment for Mulago Hospi Kawempe tal, and Kiruddu was Hospitals not installed. Without set and targets performance for indicators the output, could variance not be estab lished ------Achieved Target Target Achieved by Financial end year Kawempe For the Hospital progress overall was at of work 100% and the is Contractor han currently dling the snags and defects. Kiruddu For the Hospital Prog overall of work ress is at 100% and is the hospital being presently used by Mulago Reha Hospital. work bilitation Mu lower for is lago Hospital ongoing and the prog current is of work ress at 96%. were No targets set at planning the enable to to audit team the ascertain of frequency monitoring. In addition, no were there monitoring and evaluation availed reports the audit to confirm to team that monitoring activities were un conducted der the project. 226,149 17,306,000 UGX (‘000’) UGX Amount Spent

227,400 Amount released 17,306,000 UGX (‘000’) UGX

264,000 17,306,000 UGX (‘000’) UGX Revised budget Revised

264,000 amount 2,306,000 Budgeted Budgeted UGX (‘000’) UGX - - - - - Planned Target Planned Target the FY 18/19 for Final certifi civil for cate at Lower works Mulago Hospital, and Kawempe Kiruddu Hos cleared. pitals Equip Medical at ment installed Mula Lower go Hospital, and Kawempe Kiruddu Hospi tals were No targets this set for output - Output 080280: Hospital Construction/ rehabilitation 080201 Monitoring, Supervision and Evalua tion of Health Systems - Project 1187 Project: Support Mulago to Re Hospital habilitation

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 80 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - - - - -

49,999,956 Causes for the Causes for variances This was in general plan Poor to attributed ning. In addition, the that noted audit team the start to failure works rehabilitation was due to on Busolwe by Government failure up funds top commit to the (6 billion) towards of Bu construction which hospital solwe the funder not prompted a no objection issue to to the consultant for a detailed commence and design, BOQ’s of tender preparation documents. The delayed procurement and long the delayed processes of the medical delivery Kawolo equipment to Hospital. to This was attributed poor planning and delib divert to intentions erate unplanned ac funds to tivities as management for did not set targets example, the output. For of the UGX spent on this output, 25,066,956 was di UGX other activities to verted the output to not related 50.13% of representing amount spent the total ------Variance The variance not be as could since certained performance not were targets set at planning by manage ment. However the audit team established that no works done on were as Busolwe planned and the com expected of date pletion Hospital kawolo (26/04/2019) was af not met even the approved ter from extension 11/01/2019. The equip medical kawolo ment for had not been by the delivered end of the FY. Without set and targets performance for indicators the output, could variance not be estab lished - - Achieved Target Target Achieved by Financial end year 99.7% level of completion of the refur bishment for Hospital Kawolo achieved. 0% rehabilita tion on Busolwe as the achieved of works scope Busolwe for been just have and concluded being BoQs are developed were No targets set at planning the enable to to audit team the ascertain of frequency monitoring. 0 49,999 UGX (‘000’) UGX Amount Spent

50,000 Amount released UGX (‘000’) UGX

50,000 UGX (‘000’) UGX Revised budget Revised

50,000 amount Budgeted Budgeted 12,852,574 UGX (‘000’) UGX - Planned Target Planned Target the FY 18/19 for Rehabilitation on Kawolo works and Busolwe con hospitals tinued including OPD causality, staff wards houses. were No targets this set for output - Output 080280: Hospital Construction/ rehabilitation 080201 Monitoring, Supervision and Evalua tion of Health Systems - - Project Project: 1243 Reha bilitation and con struction of General hospitals

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 81 Appendix V: Showing extent of delivery of planned outputs ------was di

814,735,736 192,161,232 Causes for the Causes for variances attribut The Audit team poor planning. ed this to The equipping of the not take could hospitals completion before place It of the civil works. that the was also noted (BADEA, SFD, funders OFID and GoU) were every clear supposed to of the procure stage which ment process There it lengthy. makes of the procurement fore the specialized machin ery and equipment for not could the hospitals in the place taken have under review. year was 9.7% behind Work of lo because schedule relat problems gistical of local availability ed to and transpor materials to of materials tation Site Hospital Yumbe to This was attributed poor planning and delib divert to intentions erate unplanned ac funds to tivities as management for did not set targets example, the output. For of the UGX spent on this output, UGX other activities to verted the output to not related 23.58% of representing amount spent the total ------Variance Kayunga and Gen Yumbe Hospitals eral not fully were equipped and furnished with Lab diagnostic, ward, oratory, ma emergency, equip ternity ment among others. 9.7% of the con works struction Kayunga and for hospitals Yumbe not done were Without set and targets performance for indicators the output, could variance not be estab lished - - Achieved Target Target Achieved by Financial end year No equipment was procured Kayunga for and Yumbe hospitals Civil works was progress 73.5% and 57% Kayunga for and Yumbe respectively. Construction on aver work age progressed 65.3% for up to Kayunga and Hospi Yumbe tals were No targets set at planning the enable to to audit team the ascertain of frequency monitoring. 814,735 5,480,923 UGX (‘000’) UGX Amount Spent

845,440 Amount released 5,480,923 UGX (‘000’) UGX

900,000 6,630,000 UGX (‘000’) UGX Revised budget Revised

amount 2,625,961 5,000,000 Budgeted Budgeted 43,326,108 UGX (‘000’) UGX - - - - - Planned Target Planned Target the FY 18/19 for Kayunga and General Yumbe fully Hospitals equipped and furnished with Lab diagnostic, ward, oratory, emergency, equip maternity ment among others. Construction pro works up to gressed Kayunga 75% for Gen and Yumbe Hospitals. eral were No targets this set for output however, centres cost in created were the budget for spending pur poses without corresponding targets - Output 080277: of Purchase Specialized Machinery & Equipment 080280: Hospital Construction/ rehabilitation 080201 Monitoring, Supervision and Evalua tion of Health Systems - Project Project: 1344 Reno and vation Equipping of Kayunga and Yumbe General Hospitals

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 82 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - - - - -

was di 19,998,000 15,000,000 Causes for the Causes for variances performance The over the to was attributed funding supplementary MoFPED of UGX from 10,996,338,000. Howev noted er, the audit team did not that the ministry the initial target revise the additional given funding. to This was attributed poor planning and delib divert to intentions erate unplanned ac funds to tivities as management for did not set targets example, the output. For of the UGX spent on this output, UGX other activities to verted the output to not related 75.01% of representing amount spent the total manage Contract Poor ment - Variance 50% Achieved and above over the planned target Without set and targets performance for indicators the output, could variance not be estab lished 04 Station II Type Wagon had not been by the delivered end of the FY 18/19 Achieved Target Target Achieved by Financial end year 80% completion of civil works were No targets set at planning the enable to to audit team the ascertain of frequency monitoring. Wagon 1 Station and 8 Double Cabin Pickups delivered were by the end of the FY 19,998 11,876,338 UGX (‘000’) UGX USD 582,369 Amount Spent

20,000 Amount released 11,876,338 UGX (‘000’) UGX

20,000 11,876,338 UGX (‘000’) UGX Revised budget Revised

20,000 980,000 amount Budgeted Budgeted UGX (‘000’) UGX USD 831,198 - Planned Target Planned Target the FY 18/19 for 30% of hospital construction completed were No targets this set for output and No targets performance set indicators this output for in the MoH work of plan. Review work the project plan indicated that 13 Motor were Vehicles be planned to (5 Sta procured and tion Wagons Cabin 8 Double Pickups - - - Output 080280: Hospital Construction/ rehabilitation 080201 Monitoring, Supervision and Evalua tion of Health Systems 080275 Pur chase of Mo Vehicles tor and Other Transport Equipment - - - - - Project Project: 1394 region al hospital pediatric for surgery Project: 1440 Ugan da Repro ductive Maternity and Child Health Ser Im vices provement Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 83 Appendix V: Showing extent of delivery of planned outputs - - -

- -

- th - - th -

Causes for the Causes for variances to This was attributed delays in the procure as the ment process higher quoted bidders than the available prices funds and the procure ment was retendered. the draft Currently was submitted contract Gener the solicitor to on 9 clearance al for 2019 and September on 26 was approved 2019 September, the to This is attributed the commence delay to process procurement submis and delayed sion of the required equipment to medical the National Advisory Medical for Committee and Equipment (NACME) of Health the minister adoption. for In addition, manage ment also explained that the procurement by was delayed process a number of activities such as re-distribu medical tion of critical equipment that were to in Health centers idle ver Regional Referrals, of all exercise ification equipment in the Health in the country, centers updating of specifica med required tions for equipment based ical on equipment policy and updating equipment packages. ------Variance The BDR equip ment was not procured. Repro Critical Mater ductive nal Neonatal Child & Adoles Health ser cent (RMNCAH) vices equipment in cluding patient beds, operating gynae tables, exam cology ination couch, instrument among trolley were others, & not procured distributed. - - Achieved Target Target Achieved by Financial end year The set tar get was not by achieved the end of year. financial The set tar get was not by achieved the end of year. financial 136,591 226,447 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount 7,972,524 5,656,696 Budgeted Budgeted UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for Birth and Death Registration (BDR) equipment and associated pro materials including cured comput server, Birth Death ers, Adoption order Information System. Repro Critical Maternal ductive Child Neonatal & Adolescent Health services (RMNCAH) equipment including patient beds, operating gynaecol tables, ogy examination instru couch, ment trolley among others, & dis procured tributed. Output 080276: of Purchase and ICT Office Equipment, including Software 080277: of Purchase Specialized Machinery & Equipment Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 84 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - - - - was di

230,789,740 174,539,740 Causes for the Causes for variances to This was attributed procurement a long and delayed process of the draw submission Bank the World ings to approval. for Management also that the ex explained took of interest pression of time and that ac a lot is now tual construction in commence planned to January, 2020. This was attributed poor planning and to intentions deliberate funds to divert to unplanned activities as management did the for not set targets accountability output for example, purposes. For of the UGX spent on this output, UGX other activities to verted the output to not related 75.63% of representing amount spent the total procurement Delayed process - - - Variance The construc tion of the ma units in ternity was the HCIII’s not done. Without set and targets performance for indicators the output, could variance not be estab lished Vehicle 1 Motor - - - - Achieved Target Target Achieved by Financial end year No achieved regis target by finan tered end cial year were No targets set at planning the enable to to audit team the ascertain of frequency monitoring and the link GoU between counterpart funding and the targets. The output was by not achieved the end of year. financial However, LAND Toyota CRUISEPRADO TXL (KD J150R-GKFEY) Vehicle Motor was procured and registered on 17/07/2019 the end of after FY 18/19 704,813 377,592 230,790 UGX (‘000’) UGX Amount Spent

231,750 Amount released UGX (‘000’) UGX

255,000 UGX (‘000’) UGX Revised budget Revised

amount 1,030,733 Budgeted Budgeted 33,260,868 26,086,485 UGX (‘000’) UGX - - - - Planned Target Planned Target the FY 18/19 for units Maternity in constructed HCIIIs in selected which districts include: Tororo, Ma Kabale, yuge, Kiruhu Buhweju, ra, Yumbe, Mitooma, Zombo, Koboko, Soroti, Alebtong, Otuke, Lira, among others. Supervising con civil for sultants Procured works were No targets this out set for put in the MoH annual work plan Vehicle 1 Motor Procured - - - - Output 080281: Health center construction and rehabili tation 080201 Monitoring, Supervision and Evalua tion of Health Systems 080575 Pur chase of Mo Vehicles tor and Other Transport Equipment Project Project: 0220 global for Fund Aids, TB and Malaria

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 85 Appendix V: Showing extent of delivery of planned outputs - -

Causes for the Causes for variances Film Van The second but its was requisitioned remained procurement of because incomplete lack of a no objection Fund the Global from Agent (LFA) Fund Local In a Global as required. in Novem Mission Fund ber, the No objection was discussed request to and is being lifted the completion enable of this procurement. planning Poor the The funds for planned procurement to reallocated were of Con procurement doms. This was because where of challenges from of condoms access the machines required payment which is cash Fund Global to contrary requirements. - - Variance van One (1) film was not pro by the end cured of the financial year. Could not be established without perfor targets mance Condom vending machines were not procured - - Achieved Target Target Achieved by Financial end year One Film Van Isuzu, Chassis Number ACVD SCJR7H4003505 & registration number UBD 855V was and procured on registered 03/08/2018. 8537 packs of 50 GeneX pert machine were cartridges procured The planned was not target by achieved the end of year financial 18-19 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount 7,599,782 Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for to Vans 2 film support Behav Change and ioral Communication interventions GenXpert ma chines vending condom machines Output 080577: of Purchase Specialized Machinery & Equipment Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 86 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - - -

Causes for the Causes for variances that the Audit noted activity of procuring to related are brooders setting up insectaries mos monitoring for from captured quitoes under Household level the Malaria Control centers Three Program. including targeted were Divi Control the Vector & sion, Gulu University Hospital. District Tororo sites the three However, formally did not have insectary contracted the hence, technicians, re-located funds were other activities with to the from permission Fund. Global The budget line for of equip procurement TB under GF ment for and the was exhausted sputum equipment were not procured planning Poor - - Variance for brooders and mos rats tests for quitoes not procured sputum equipment not procured The variance not be could due ascertained by failure to management the disclose to other equip ment that was procured - Achieved Target Target Achieved by Financial end year The output was by not achieved the end of year. financial The output was by not achieved the end of year. financial Management specify to failed and disclose the other equipment and so the audit not could team the ascertain specific equip ment procured UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - Planned Target Planned Target the FY 18/19 for rats for brooders and mosquitoes tests for sputum equip ment Other equipment procured Output Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 87 Appendix V: Showing extent of delivery of planned outputs - - - di

1,825,893,307 14,367,144 was Causes for the Causes for variances This was attributed poor planning and to intentions deliberate funds to divert to unplanned activities as management did the for not set targets accountability output for example, purposes. For of the UGX spent on this output, UGX other activities to verted the output to not related 0.79% of representing amount spent the total the removed GAVI management of the compo Construction 2 Grant nent of the HSS of 30 (the construction and stores vaccines in the UNEPI offices) FY 18/19. The decision the work after came been plan had already the sector to submitted and that budgeting team is why it was reflected as a planned activity. the removed GAVI management of the compo Construction 2 Grant nent of the HSS of 30 (the construction and stores vaccines in the UNEPI offices) FY 18/19. The decision the work after came been plan had already the sector to submitted and that budgeting team is why it was reflected as a planned activity. - - Variance Without set and targets performance for indicators the output, could variance not be estab lished 1 UNEPI was not office designed and constructed Vac 30 District in 30 cine Stores were districts not constructed Achieved Target Target Achieved by Financial end year were No targets set at planning the enable to to audit team the ascertain of frequency monitoring and the link GoU between counterpart funding and No the targets. M&E reports to availed were the audit team that confirm to the actually activities were conducted The planned was not target by achieved the end of year financial 18-19 The planned was not target by achieved the end of year financial 18-19 560,157 1,825,233 UGX (‘000’) UGX Amount Spent

Amount 2,171,722 released UGX (‘000’) UGX

2,175,269 UGX (‘000’) UGX Revised budget Revised

amount 2,175,269 Budgeted Budgeted 12,015,379 UGX (‘000’) UGX Planned Target Planned Target the FY 18/19 for were No targets this set for output 1 UNEPI office designed and constructed 30 District Stores Vaccine in 30 districts constructed - - - - Output 080503 Mon and itoring Evaluation Capacity Im provement 080572: Government Buildings and Administra Infra tive structure - Project 1436: GAVI vaccines and Health sector Develop ment plan support

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 88 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - - - -

June, 2019. TH Causes for the Causes for variances recommended GAVI that all major procure like ment purchases by be procured cars of The process UNICEF. a tripartite generating with UNCEF agreement the listed handle to activities procurement and the Tripar delayed was only agreement tite signed on 6 Signing of the MoU to the funds availed have activity implemen for by was delayed tation discussions protracted about the modalities of funds flow. of agreeing The process flow on funds (grants) modality was protracted to long taking thereby have sign the MOU to the activity. funds for was no signed There release warrant MoU to activity im of funds for the from plementation funder/ donor - Variance were 57 vehicles not procured Medium-size boats motorized not pro were cured 2 refrigerated not trucks were procured parts Spare chain cold for equipment were not procured. - - - - Achieved Target Target Achieved by Financial end year was No vehicle by procured the end of year financial 18-19. However, the currently procurement is done process are and the cars from in transit Japan and the arrival expected time is Febru ary, 2020 No medi um-size motor ized boats were by procured the end of year financial 18-19 No refrigerat ed truck was by procured the end of year financial 18-19 The planned was not target by achieved the end of year financial 18-19 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

197,567 amount 6,483,155 Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for pro 57 vehicles cured medium-size boats motorized procured 2 refrigerated trucks procured parts for Spare chain equip cold ment procured. - - Output 080575: Pur chase of Mo Vehicles tor and Other Transport Equipment 080577: of Purchase Specialized Machinery & Equipment Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 89 Appendix V: Showing extent of delivery of planned outputs - - spent -

was diverted was diverted 253,119,161 130,549,100 Causes for the Causes for variances This was attributed poor planning and to to intentions deliberate un funds to divert planned activities as management did not set the output for targets pur accountability for of example, poses. For UGX the on this output, UGX 17,225,923 other activities not to the output to related 6.81% of representing amount spent the total planning The Poor was at The variance of diversion to tributed other activities funds to the output to not related as UGX 45% of the Representing the funds paid out from diverted. output were - - - Variance Without set and targets performance for indicators the output, could variance not be estab lished The variance not be could ascertained manage since ment did not set performance at targets planning with which the audit use would team the obtain to variance. The M&E not were tools as developed planned. In addition man agement did not specify the be to M&E tools for developed the audit team the relate to against achieved the planned. - - - - - Achieved Target Target Achieved by Financial end year were No targets set at planning the enable to to audit team the ascertain of frequency monitoring and the link GoU between counterpart funding and the targets. Management of plants, Ensured security for both property and equipment, Managed utili ties, Maintained and serviced equip hospital ment Budget Frame Paper, work Ministerial policy State ment, Quar progress terly M&E reports, developed tools Annual hospital report 253,119 208,000 1,720,250 UGX (‘000’) UGX Amount Spent

209,000 258,484 Amount released 8,499,000 UGX (‘000’) UGX

258,484 UGX (‘000’) UGX Revised budget Revised

209,000 amount 8,499,000 Budgeted Budgeted 40,136,910 UGX (‘000’) UGX - - - Planned Target Planned Target the FY 18/19 for were No targets this set for output man Hospital agement support provided services 4 quarterly Budget reports Framework Ministerial Paper policy State ment, Quarterly reports, progress de M&E tools Annual veloped report hospital - - Output 080503 Mon and itoring Evaluation Capacity Im provement 085405 Hospital Management and Support Services - National Referral Hospital 085407 Planning and Development - Project NRH MULAGO Subprogram 01 Manage ment

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 90 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs -

Causes for the Causes for variances of recruitment Delayed by HSC and verifi staff by of pensioners cation MNRH planning Poor planning Poor noted The audit team patients than that more received. were expected ------5.531 bn Variance UGX meant for payment of staff salaries was not absorbed by the end of the FY 18/19 The variance not be could ascertained manage since ment did not set performance at plan targets ning level. No variance The variance not be could established manage since ment did not set a planned target and perfor indica mance compar for tors ison purposes the between planned and target achieved 10,821 patients above admitted the planned target. - - - - - Achieved Target Target Achieved by Financial end year Salary and pen sion payment and processed paid ,Vacant positions filled, IPPS man aged, training policy adhered, gender main streaming activities man aged pro Research reviewed tocols and approved Consumables Burns and for procured plastic The output was on not reported in the annual performance report. 260,821 Patient admissions 98,000 373,346 32,590,677 UGX (‘000’) UGX Amount Spent

98,000 773,346 Amount released 38,327,015 UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

98,000 773,346 amount Budgeted Budgeted 38,327,015 UGX (‘000’) UGX - - - - Planned Target Planned Target the FY 18/19 for Salary and pension payment and processed paid ,Vacant positions filled, IPPS managed, policy training gender adhered, mainstreaming activities man aged proto Research approved cols Burns and plas tic unit activities supported Orthopedic ap pliances 250,000 Patient admissions - - Output 085451 Re Grants search - National Referral Hospital 085401 Inpa tient Services - National Referral Hospital - Project SubPro gramme 02 Medical Services

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 91 Appendix V: Showing extent of delivery of planned outputs - - - - -

Causes for the Causes for variances not The audit team ed that management patients more received had expected. than they noted The audit team that the underperfor lack was due to mance and lack of enough staff (the of enough space the surgical for atres) operations. noted The audit team that 629 deliveries the planned above to attributed were target number of the increased mothers. expecting of length ALOS(average by 1 day increment stay) the to was attributed in the number increase of patients whose cases period a long required such as of admission HIV, pul failure, kidney monary disease etc. noted The audit team that 147% BOR was the due to achieved in the number increase at of patients admitted the hospital. that the It was noted 20,303 outpatients were the above received due to planned target num the increasing the ber of patients to hospital. - - - Variance 316,902 inpatient the days above planned target. 1,713 surgical be operations the planned low target. 629 deliver the ies above planned target. day ALOS-1 the above planned target. 57% BOR above the planned target. 20,303 outpa the tients above planned target. - - - - - Achieved Target Target Achieved by Financial end year 1,316,902 inpa tient days 43,287 surgical operations 28,709 deliv eries 5 days ALOS- BOR(bed oc cupancy rate) not is reported been have to in the achieved annual perfor report mance 580,303 outpa tients, 1,101,000 UGX (‘000’) UGX Amount Spent

Amount released 1,416,000 UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount 1,416,000 Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for 1,000,000 inpa tient days 45,000 surgical operations 28,080 deliveries ALOS-4days BOR-90% 560,000 outpa tients Output 085402 Outpatient Services - National Referral Hospital Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 92 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs ------

Causes for the Causes for variances not The audit team ed that management patients more received had expected. than they noted The audit team that the underperfor lack was due to mance and lack of enough staff (the of enough space the surgical for atres) operations. noted The audit team that 629 deliveries the planned above to attributed were target number of the increased mothers. expecting of length ALOS(average by 1 day increment stay) the to was attributed in the number increase of patients whose cases period a long required such as of admission HIV, pul failure, kidney monary disease etc. noted The audit team that 147% BOR was the due to achieved in the number increase at of patients admitted the hospital. that the It was noted 20,303 outpatients were the above received due to planned target num the increasing the ber of patients to hospital. Causes for the Causes for variances The 133 emergencies the planned above the because were target more received hospital than cases emergency had expected. they noted The audit team that the activity was be the because target low and is expensive service by not be afforded could many people. planning Poor & 168,510 Laboratory were tests endoscopy the planned done above of an because target in the number increase of patients 2611 images (x-ray not were & scans) of because conducted of breakdown occasional the imaging equipment human and also limited resource. 44,543 immunizations the above conducted at were planned target the increase to tributed in the number of chil brought who were dren ------Variance 316,902 inpatient the days above planned target. 1,713 surgical be operations the planned low target. 629 deliver the ies above planned target. day ALOS-1 the above planned target. 57% BOR above the planned target. 20,303 outpa the tients above planned target. Variance 133 emergen the cies above planned target. 1647 Renal ses dialysis the sions below planned target. The variance not be could ascertained manage since ment did not set a performance at plan target ning. 168,510 Labora & endosco tory above py tests the planned target. 2611 images & scans) (x-ray not conducted 44,543 immuni zations conduct the ed above planned target ------Achieved Target Target Achieved by Financial end year 1,316,902 inpa tient days 43,287 surgical operations 28,709 deliv eries 5 days ALOS- BOR(bed oc cupancy rate) not is reported been have to in the achieved annual perfor report mance 580,303 outpa tients, Achieved Target Target Achieved by Financial end year 42,921 Emer gencies 16,353 Renal di sessions alysis sup Medical plies procured and dispensed 2,168,510 & Laboratory tests endoscopy 62,389 images scans (x-ray& 84,543 immuni zations 30,000 1,101,000 142,373 500,000 UGX (‘000’) UGX UGX (‘000’) UGX Amount Spent Amount Spent

30,000 Amount 142,373 released 1,416,000 Amount released 2,000,000 UGX (‘000’) UGX UGX (‘000’) UGX

UGX (‘000’) UGX UGX (‘000’) UGX Revised budget Revised Revised budget Revised

amount 30,000 142,373 1,416,000 amount Budgeted Budgeted 2,000,000 Budgeted Budgeted UGX (‘000’) UGX UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for 1,000,000 inpa tient days 45,000 surgical operations 28,080 deliveries ALOS-4days BOR-90% 560,000 outpa tients Planned Target Planned Target the FY 18/19 for 42,788 Emergen cies 18,000 Renal sessions dialysis supplies Medical and procured dispensed 2,000,000 Labo & endos ratory tests copy 25,000 scans, 40,000 x-rays 40,000 Immuni sations Output 085402 Outpatient Services - National Referral Hospital Output 085403 Medical and Health Supplies and Procured Dispensed - National Referral Hospital 085404 Diagnostic Services 085407 Immunisation Services Project Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 93 Appendix V: Showing extent of delivery of planned outputs -

Causes for the Causes for variances protocols 31 research the above reviewed were planned target of combined because own by Mulago’s efforts and students. staff by the audit It was noted was that there team supervi poor contract sion by the designated manager contract poor into which resulted supplier performance late and subsequently of the 6 vehicles delivery (21/08/2019). Poor supplier performance management prompted of credit letters issue to the where as a remedy be paid supplier was to of the upon delivery vehicles. planning Poor - - - - - Variance pro 31 research reviewed tocols the above planned target. 6 Vehicles be planned to for procured use had hospital not been deliv by end of ered 30, June, 2019 No variance The variance not be as could since certained management did not set per tar formance gets (Quantities) at planning. - - Achieved Target Target Achieved by Financial end year 81 research protocols and reviewed consumables orthopedic for appliances, burns and plas tics procured 6 Vehicles for procured use hospital of Procurement equip medical ment done beds Patient and linen have been procured use. hospital for furniture Office procured 500,000 900,000 1,500,000 1,420,000 UGX (‘000’) UGX Amount Spent

500,000 900,000 Amount released 1,500,000 1,420,000 UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

500,000 900,000 amount 1,500,000 1,420,000 Budgeted Budgeted UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for pro 50 Research approved tocols Orthopedic ap Burns pliances unit and plastic activities sup ported vehi 6 Motor senior for cles consultants procured Specialized equip medical ( ment procured Neuro-surgical physio electro monitor logical ing, Green-berg system, brain ENT Bronchos telescope, copy, bridge the to etc) gap under ADB project beds, Hospital mattresses, Linen and office furniture - - - Output Output 085451 Re Grants search - National Referral Hospital 085475 Pur chase of Mo Vehicles tor and Other Transport Equipment 085477 of Purchase Specialised Machinery & Equipment 085478 of Purchase and Office Residential and Furniture Fittings Project 0392 Project Mulago Hospital Complex

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 94 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - - - -

Causes for the Causes for variances that man noted Team in the agement was still a of procuring process up come to consultant plans, with architectural survey quantitative and plans, structural engi environmental neering designs and plans. land survey did not The hospital the anticipated receive number of patients in inves The increment tigations was attributed of labora availability to and other reagents tory supplies. medical Management explained machine that the x-ray was not functional and to that MoH promised new a brand deliver machine which x-ray delivered was never - - - Variance on the first Start phase of the 100 additional staff houses not yet commenced No variance and 1,785 male pa 582 female tients admitted than the less planned target 6,378 investiga tions conducted in the lab above the planned of 30,800 target investigations 2,750 investiga not tions were in conducted x-ray ------Achieved Target Target Achieved by Financial end year Outstanding obligations on the 100 com staff pleted houses and on the first start phase of the 100 additional staff houses Remodeling and rehabili of upper tation Mulago to facilities create national re for hospital ferral (OPD clinics, wards, theaters, support infra structure-water ) reticulation and 4,199 male 2,784 female patients admit ted 37,178 in vestigations in conducted the lab No investiga tions conducted in x-ray 3,252,301 1,700,000 1,500,000 UGX (‘000’) UGX Amount Spent

Amount released 1,700,000 1,500,000 3,108,390 UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount 1,700,000 1,500,000 3,413,595 Budgeted Budgeted UGX (‘000’) UGX - - - - - Planned Target Planned Target the FY 18/19 for outstand Cover ing obligations on the 100 staff completed houses and to on the first start phase of the 100 additional staff houses Remodeling and of rehabilitation upper Mulago to facilities create national for hospital referral (OPD clinics, wards, theaters, support infra structure-water ) reticulation and 5,984 male pa 3,366 female tients admitted. 30,800 investiga tions conducted in the lab 2,750 investiga tions conducted in x-ray - - - Output 085482 Staff houses con and struction rehabilitation 085484 OPD and other con ward and struction rehabilitation 02 mental health inpa tient services provided Project NRH BUTABIKA

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 95 Appendix V: Showing extent of delivery of planned outputs ------

Causes for the Causes for variances did not The Hospital the anticipated receive number of patients for sound ultra did not The hospital the anticipated receive number of patients to 3 the stated for provide meals a day Management attribut inadequate ed this to out the carry funds to of 2 papers. research the audit team However, that UGX established 12,605,500 was diverted other activities repre to senting 34.07% of the funds paid IFMIS on this out from output. to This was attributed in the number increase of patients at the hos This is expected pital. the hospital because patients reject cannot im it has cost however; the budget. to plications in the number Increase of patients at the hospi than the anticipated tal the vari number caused performance) (over ance ------Variance sounds 574 ultra not con were against ducted the planned 2,200 534 patients not re were against ceived the planned be 8,500 to with 3 provided meals a day The second short term was research not undertaken, anoth however that er research to was reported been con have not could ducted as be confirmed was no evidence the to provided audit team at 3,525 cases above to tended the planned in the target health mental clinic. 928 patients attend were in child ed to health mental the clinic above planned target - - - - Achieved Target Target Achieved by Financial end year 1,626 conducted in ultrasound All 7,966 inpa tients provided with 3 meals a day on Research of Patterns place work experi violence by health enced and workers interventions used at health units in Uganda was being finalized 17,754 males and 15,163 fe attended male in the Mental to Health clinic 3,085 males and 2,772 fe attended male in the Child to Health Mental Clinic 37,000 108,495 UGX (‘000’) UGX Amount Spent

37,000 108,568 Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

568 108, 37,000 amount Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for 2,200 conducted sound in ultra All 8,500 inpa tients provided with 3 meals a day health Mental con research (2 short ducted research term undertakings) 29,392 attended in the mental to health clinic 4,929 attended in the child to health mental clinic - - Output term 03 long planning for health mental 04 special ized outpa tient and PHC services provided Project

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Causes for the Causes for variances Management explained did not receive that they number of the projected the deliver patients to to. services attribut The audit team inadequate ed this to planning as the set was unrealistic. target setting was not Target data based on historical adequate facilitate to planning. Management explained that the number of and male both female due patients increased services improved to in the clinics that even people more attracted the surrounding from areas. - Variance were 387 cases to not attended in the alcohol and drug clinic 5,520 (gen Medical Dental, eral, Orthopedic, planning, Family HIV/AIDS, TB, clinic, STD, Eye unit Trauma Theatre/minor) outpatients not to attended was No variance recorded and 805 males 1,011 female patients seen in the clinics over the and above planned target. - - - - - Achieved Target Target Achieved by Financial end year 422 males and 72 female in to attended and the Alcohol Drug Clinic 38,480 Medical Den (general, tal, Orthopedic, plan Family ning, HIV/AIDS, TB,STD, Eye clinic, Trauma unit Theatre/ minor) outpa tients attended to 60 outreach clinics conduct ed in the areas of Nkokonjeru, Nansana, Kite tika, Kawempe and Katalemwa Kitebi and 2,635 male 2,700 female patients seen in the clinics 134,282 UGX (‘000’) UGX Amount Spent

145,699 Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

145,699 amount Budgeted Budgeted UGX (‘000’) UGX - - - Planned Target Planned Target the FY 18/19 for to 881 attended in the alcohol and drug clinic 44,000 medical dental, (general, orthopedic clin 60 outreach in ics conducted of Nkokon areas jeru, Nansana, Kawem Kitetika, pe, Katalemwa and Kitebi and 1,830 male 1,689 female patients seen in the clinics Output 05 community health mental and services technical supervision Project

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Causes for the Causes for variances Management explained was that the variance by insufficient caused visit all the funds to hos referral regional pitals. the audit team However, that funds meant noted of implementation for activities under this output (085505) UGX 16,872,500 representing 12% of the funds spent other on the output to activities. was The variance by insufficient caused all resettle funds to patients. discharged In addition, some patients did discharged to return not want to of their homes because For reasons. different some commit example, crimes atrocities/ ted back in their homes Variance 7 visits in the referral regional were hospitals not done 88 patients were not resettled - - - Achieved Target Target Achieved by Financial end year 17 visits to refer regional hospitals ral health mental units. Visited Hoima (2), Gulu, Kabale, Soroti, Mubende, Masaka (2), Lira (2), (2), Mbale Fort Mbarara, Moroto portal, (2) and Jinja 259 patients within resettled Kampala/Waki so and 553 pa tients resettled up country UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX Planned Target Planned Target the FY 18/19 for 24 visits to referral regional mental hospital health units. 900 patients resettled Output Project

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-

Causes for the Causes for variances Management explained was that the variance by insufficient caused visit all the funds to hos referral regional pitals. the audit team However, that funds meant noted of implementation for activities under this output (085505) UGX 16,872,500 representing 12% of the funds spent other on the output to activities. was The variance by insufficient caused all resettle funds to patients. discharged In addition, some patients did discharged to return not want to of their homes because For reasons. different some commit example, crimes atrocities/ ted back in their homes the Causes for variances Management explained was that the contractor due to behind schedule a number of snags. through The audit team of documents noted that this was caused planning by inadequate the availed because plan did work quarterly a break not provide of the assorted down equipment to medical (target) be procured ------Variance 7 visits in the referral regional were hospitals not done 88 patients were not resettled Variance By the time field inspection (16/08/2019), the project was substan complete tially for (95%) save con electricity nection, water and connection, final painting. No variance recorded could The team not ascertain be the variance planned tween and achieved because target the availed work quarterly plan did not pro vide a break of the as down medical sorted equipment to be procured ------Achieved Target Target Achieved by Financial end year 17 visits to refer regional hospitals ral health mental units. Visited Hoima (2), Gulu, Kabale, Soroti, Mubende, Masaka (2), Lira (2), (2), Mbale Fort Mbarara, Moroto portal, (2) and Jinja 259 patients within resettled Kampala/Waki so and 553 pa tients resettled up country Target Achieved by Financial end year 1. Roofing 2. Plastering finishes 3. Floor 4. Fixing win and doors dows 5. Plumbing and electrical wiring 6. Painting 7. External works 5 Procured computers, a bio procured metric machine and net worked OPD to internet as Procured medical sorted equipment 58,128 99,602 1,299,927 UGX (‘000’) UGX (‘000’) UGX Amount Spent Amount Spent

58,128 100,000 Amount Amount released released 1,300,000 UGX (‘000’) UGX (‘000’) UGX

UGX (‘000’) UGX (‘000’) UGX Revised budget Revised budget Revised

58,141 100,000 amount amount 1,300,000 Budgeted Budgeted Budgeted UGX (‘000’) UGX (‘000’) UGX - Planned Target Planned Target the FY 18/19 for 24 visits to referral regional mental hospital health units. 900 patients resettled Planned Target the FY 18/19 for of 6 Construction houses unit staff Procurement of 5 comput internet ers, and networking of procurement biometric system of Procurement medical assorted equipment - - - Output Output 80 Hospital construction/ rehabilitation 76 purchase and of office equip ICT ment, includ ing software 77 purchase of specialized machinery and equip ment Project Project 0911 Project Butabika and health Centre remodeling/ construction 1474 Project institutional support to Butabika national referral hospital

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April, 2019 two April, 2019 two rd Causes for the Causes for variances attribut The audit team inadequate ed this to planning because management did not set target/ any performance facilitate to indicator measure performance ment attribut The audit team inadequate ed this to there planning because was no performance that was set at target guide the planning to and evalua monitoring tion process. of submission Late deploy for request Public service ment to by HSC. to commission that HSC It was noted the request submitted by 23 the end of months to Financial Year. - - Variance could The team not ascertain the variance the between planned and target achieved there because was no perfor target/ mance set indicator facilitate to performance measurement was no There performance that was target set at planning, the therefore could team not ascertain the variance the between planned and the target achieved UGX Funds 0.097 bn meant payment for of salaries to recruited newly by public staff com service were mission not absorbed by year financial end - Achieved Target Target Achieved by Financial end year as Procured furniture sorted and fittings 6 Constructed stoves kitchen of Payment salaries and other benefits, of rent Payment and other utility bills, Provide administrative and support services Procurement of goods and services 49,192 332,763 4,433,438 UGX (‘000’) UGX Amount Spent

50,000 332,763 Amount released 4,900,000 UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

50,000 400,000 amount 4,900,000 Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for of Procurement furni assorted and fittings ture of Construction stoves kitchen Administrative pro Services vided - Output 78 purchase and of office residential and furniture fittings 80 hospital construction/ rehabilitation 085202 Secretariat Support Ser vices - - Project HSC SubPro 01 gramme and Finance Administra tion

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Causes for the Causes for variances Management explained sup that the technical is these districts port to there demand driven, fore Management could at the not set a target beginning. that man Audit noted agement did not have a budget of a basis for support 180,230 for UGX it’s supervision since There demand driven. by this was caused fore, poor planning - - - Variance The variance not be could ascertained manage since ment did not set performance at plan targets ning level. The audit team that the noted HSC Budget Framework paper had clear performance that targets inform would the annual plan and work the Budget the however, not were targets included in the plan approved ning documents by parliament. - - - - - Achieved Target Target Achieved by Financial end year Support Supervision 74 Districts/DSCs to Kumi, Ngora, (Serere, Sheema, Isingiro, Ntungama, Manafwa, Bududa, Namis indwa, Maracha, Arua, Pakwach, Kalangala, Lwengo, Lyantonde,Buyende, Kamuli, Bugweri, Kamwenge, Kabarole, Kiboga, Bunyangabu, Kikube, Mbarara, Rukungiri, Kanugu, Agago, Pader, Kalungu, Gomba, Bukamansimbi,N Oyam, Lira, woya, Kakumiro, Kole, Kasese, Kasanda, Amudat, Nakapiripirit, Nabilatuk, Kaabong , Kotido Abim Amuria , Kapelebyong Rubirizi , Buhweju, Bushenyi, , Mitooma, Ibanda, Budaka, Kibuku, Butaleja, Kiryandongo, Mbale, Masindi, Buliisa, Hoima, Kyankwanzi, Masaka, Sembabule, Buvuma, Mukono, Alebtong, Otuke, Kwania, Apac, Dokolo, Kagadi, Kyegegwa, Ntoroko Bundibugyo, and 14 and Mityana) Regional Referral (Soroti, Hospitals Arua, Mbale, Kabale, Masaka, Jinja, Mbar Hoima, FortPor ara, gulu Lira, Moroto, tal, provided. Masaka) and by This was informed findings of support supervision of the financial previous with i.e. Districts year and level staffing low wage absorption. low support Technical (19) Nineteen to DSCs (Bundibugyo, Kaabong, Kyenjojo, Shema, Kyankwanzi, Bu Mbarara,Kalungu, sia, Kagadi, Kwania, Masindi, Bunyangabo, Kasese, Kamwenge, Kiboga, Alebtong, Kumi, Amuria and Rubirizi) provided. 170,300 UGX (‘000’) UGX Amount Spent

200,000 Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

180,230 amount Budgeted Budgeted UGX (‘000’) UGX - - - Planned Target Planned Target the FY 18/19 for sup Technical Districts/ port to DSCs provided Support Supervi Districts, sion to RRHs, Health and Institutions MoH HQ provid ed. - Output 085205 Tech Support nical and Support Supervision - - Project SubPro gramme 02 Human Resource Manage ment

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Causes for the Causes for variances to This is attributed planning (Lack of Poor plan) as a recruitment entities health sector at the beginning of recruitment draw year approved plans that are HSC to and submitted be that is supposed to set used as a basis to targets performance during planning. - - Variance The variance not be could ascertained manage since ment did not set performance at plan targets ning level ------Achieved Target Target Achieved by Financial end year 1021 Health Workers (Cat of all cadres all the egories) for referral regional and hospitals Health In Central appointed, stitutions this include critical Mid like cadre enhance (to wives and child maternal health), Nurses critical (enhance care), nursing Officers Medical to access (enhance Dental health care), Allied Surgeons, Health Profession als, Administrative and Scientific , Medical staff in Obs Specialists &Gyn (enhance health maternal Medical care), in Pea Specialists diatrics (enhance child health care Medical services), in Oph Specialists Medical thalmology, in E.N.T, Specialists Specialists Medical Medicine in Internal on care (enhance health upcoming such as concerns albinism and old age illness related es). 1354 Human Health for Resource decisions made. mainly These were and confirmations of re-designations and Mid Nursing in the 14 staff wifery Regional Referral (Mbarara, Hospitals Arua, Kabale, CUFH Jinja, Soroti, Naguru, Hoima, Moroto, FortPortal, Gulu, Nubebde Lira, and Masaka) which geographically are the across located Of the country. decision made on about 65% were and (Nurses females Midwives). 971,613 UGX (‘000’) UGX Amount Spent

Amount 1010,000 released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount 1,033,603 Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for Health Work recruited. ers Human Resource Health Deci for sion handled Output 085206 Health Workers Recruitment and Human Resource Health for Management Service Project

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Causes for the Causes for variances Management explained that in FY 17-18, a pro was initiated curement wagon. a station for funds were However, not enough and a partial payment was made to the supplier and in over rolled balance the budget of FY 18-19. noted The audit team that this was caused by poor planning as management signed a of a supply for contract wagon without station availability confirming of funding as required by the Budget Execution Circular. planning Poor - - - - - Variance was no There record variance ed as the vehicle in was delivered FY 17-18. The budget amount was the clear to outstanding balance The variance not be could ascertained manage since ment did not set performance at plan targets ning level The variance not be could ascertained manage since ment did not set performance at plan targets ning level - Achieved Target Target Achieved by Financial end year (2) Desk Two comput top and two ers (2) heavy duty printers and procured delivered chairs, 23 office (2) Office Two (4) desks, Four Filling cabinets and procured delivered. 39,119 40,313 183,370 UGX (‘000’) UGX Amount Spent

40,000 40,000 183,400 Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

40,000 40,000 183,400 amount Budgeted Budgeted UGX (‘000’) UGX - Planned Target Planned Target the FY 18/19 for Vehicles Motor procured and ICT Office equipment pro cured Furniture Office procured - - Output 085275 Pur chase of Mo Vehicles tor and Other Transport Equipment 085276 of Purchase and ICT Office Equipment, including Software 085278 of Purchase and Office Residential and Furniture Fittings Project Project 0365 Health Service Commision

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Causes for the Causes for variances noted The audit team was shortage that blood by the delay caused medical deliver NMS to collec blood supplies for bags, tion, such as blood kits and reagents. testing In addition, the team that UBTS con noted sumed its budget for supplies under medical NMS which prompted a for request them to budget of supplementary 10 billion and by the time was the supplementary a UBTS had lost provided, time. of collection lot Management also ex plained that meeting the target collection blood by a number was affected such bad of factors season), (rainy weather epidemics e.g. Ebola in Kasese and school pro (Holidays) grams that the noted The team M&E M&E framework, still were Plan and tools because form in the draft stake required they and holder consultation approval. - Variance 25,692 units of not collect blood than the ed less planned target The UBTS M&E framework, building capacity M&E, M&E for Plan, and M&E activity reports not availed were for the team to verification. - - - - Achieved Target Target Achieved by Financial end year Collected 274,308 units of Mobilized blood; 595,000 potential donors; blood Counseled 274,308 blood on post donors donation activ ities The UBTS M&E was framework as not developed it was not availed the team, to tools however ser (laboratory monitoring vices bank blood tool, moni services and tool toring health transfu sion facilities tool) assessment form in a draft to availed were the audit team. 382,000 7,698,860 UGX (‘000’) UGX Amount Spent

404,474 Amount released 7,954,040 UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

382,000 amount 7,698,860 Budgeted Budgeted UGX (‘000’) UGX - Planned Target Planned Target the FY 18/19 for 300,000 safe units of blood and collected trans for issued Health fusion to facilities care M & E system and developed operationalized - Output 085302 of Collection Blood 085305 Mon and itoring Evaluation - Project UBTS 02 Region al Blood Banks

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Causes for the Causes for variances attribut The audit team by failure ed this to commit management to during plan themselves be to ning on the targets achieved. of the contract Review document indicated be is to that the project a pe for implemented riod of 18 months which guided man have must set a target agement to the FY 2018/2019. for that, noted The team vans of the four three United to taken were (Dubai) Emirates Arab to customization for chain for a cold have handling blood. of the the cost However, was poorly vans four and only estimated and procured were three was used to the balance wagon a station procure the Director. for - - Variance The variance not be could ascertained manage since ment did not set a performance at plan target ning level. Out of the 4 non-had vans, been delivered by the time of audit. was no There performance set to target the compare planned with the actual target for reported computers. Achieved Target Target Achieved by Financial end year Construction ongoing None of the was 4 vans by the procured time of audit 30 computers and procured installed 270,000 1,500,000 1,000,000 UGX (‘000’) UGX Amount Spent

Amount 135,000 released 1,801,950 1,000,000 UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

270,000 amount 1,500,000 1,000,000 Budgeted Budgeted UGX (‘000’) UGX - - - Planned Target Planned Target the FY 18/19 for Remodel and the expand and room cold Stores Central accommodate to 9,200 units of Provision blood. of temperature area regulated medical store to and non- med supplies. ical of an Provision archive. Pro Vans Four support to cured mobilization and donation blood activities. and Computers acces assorted sories Procured Roll out of for Safety the Blood Information (BSIS) to System and 8 7 regions collection Blood & distribution centers. - - - - Output 085372 Government Buildings and Administra Infra tive structure 085375 Pur chase of Mo Vehicles tor and Other Transport Equipment 085376 of Purchase and ICT Office Equipment, including Software - Project 0242 Ugan da Blood Transfusion Service

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Causes for the Causes for variances noted The audit team training that funds for on indi disbursed were and the vidual accounts did officers responsible funds for not account since of receipts inform long are the trainings term. - - - - - Variance The audit could team not ascertain the variances in comparison with the goods note received the de because of the blood tails field collection equipment were not highlighted during planning and reporting. of 3 Training staff research in Rheumatic heart disease was not done the against planned target was no as there con to evidence firm that actual the reported ly took training the For place. train term long ings, funds were paid on individ ual accounts was and there nothing to that the confirm paid funds were the training to institutions. - - - - - Achieved Target Target Achieved by Financial end year collec Blood tion equipment procured 1. 12 research on papers Rheumatic Heart Disease and other re heart dis lated eases published in international peer reviewed journals. 2. On-go ing disease for registries heart failure, myocar acute dial infarction, arrhythmia and RHD. 3. 5 research trained staff in Rheumatic Heart Disease. 88,216 64,264 UGX (‘000’) UGX Amount Spent

94,760 100,000 Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

94,760 100,000 amount Budgeted Budgeted UGX (‘000’) UGX - - - - Planned Target Planned Target the FY 18/19 for A set of Blood field collection equipment pro cured 1. 10 research on heart papers disease related done and pub of lished in areas Coronary valve, disease, artery arte peripheral rial and venous insufficiency, rheumatic heart disease and oth er heart related diseases. 2. Registries created. trained 3. 3 staff Output 085377 of Purchase Specialized Machinery & Equipment 01 Heart Research Project UHI 02 Medical Service

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Causes for the Causes for variances on Under performance on the planned targets heart open and closed outpatient surgeries, ECHOs attendances, was caused and ECGs of funds to by diversion outstanding for cater bills that had no budget and non-re provisions of funds due to lease in poor performance NTR collections. performance The over the planned tar against gets on catheterization laboratory procedures, ad ICU/CCU tests, and general missions, was admissions ward donations to attributed camps and medical conducted. outputs that However, have to reported were were been achieved not in the approved plan and annual work budget i.e. 34 stress 82 pacemaker tests, done, 8 programming super undergoing staff in training specialist anesthesia, nursing, and cardiolo surgery, gy; and Pre-feasibility document for study the UHI Infrastructural project Development and submitted prepared MOFPED to - Variance 20 open heart 17 surgeries, heart closed 21 surgeries, catheterization procedures done, 5201 outpatient at 5133 tendances, ECHOs, 5730 19386 lab ECGs, 88 ICU/ tests, admissions, CCU ward 34 general admissions against achieved the planned targets. ------Achieved Target Target Achieved by Financial end year 1. 80 open heart, 83 closed heart surger ies and 421 catheterization procedures. outpa 2. 14,799 tient attendanc es. 3. 10,867 ECHOs, 8,270 89,386 ECGs, 34 lab tests, tests, stress 82 pacemaker programming done. 4. 1,534 general admis ward sions. 5. 688 ICU & admis CCU sions. un 6. 8 staff super dergoing train specialist ing in nursing, anesthesia, and surgery, cardiology. 7. Pre-feasibil doc ity study the ument for UHI Infrastruc Develop tural ment project and prepared to submitted MOFPED 7,330,493 UGX (‘000’) UGX Amount Spent

Amount released 7,955,000 UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount 7,955,000 Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for 1.100 open heart 100 surgeries, heart closed 400 surgeries, catheterization procedures done. 2. 20,000 outpa tients attended to. 3. 16,000 ECHOs, and 14,000 ECGs 70,000 labora done. tests tory 3. 600 ICU/CCU admissions. 4. 1,500 inpatient admissions Output Heart Care Services Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 107 Appendix V: Showing extent of delivery of planned outputs

Causes for the Causes for variances - Variance No significant report variance ed ------Achieved Target Target Achieved by Financial end year 1. 14 support supervision Moroto, visits to Hoima, Gulu, Kiwoko, Soroti, Mbarara, Jinja, Lira, Masa Mbale, ka, Mubende, Fort Kabale, and Arua Portal Regional Refer Hospitals. ral 2. Participat ed in 7 health World camps: Heart Day, Tax-payer’s Pruden week, tial Insurance Company Heart Nation camp, al Physical Day, Exercise parliament World week, Health day and budget exhibi tion week. 3. Public awareness con campaigns through ducted the media (8 shows, TV talk shows 10 radio and 7 newspa per articles). 138,500 UGX (‘000’) UGX Amount Spent

198,000 Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

198,000 amount Budgeted Budgeted UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for 1. Support super vision visits to 13 Regional Re Hospitals ferral conducted. 2. 20 commu nity outreach es conducted health through commu to talks nity, schools and other specialized groups. 3. 10 awareness con campaigns ducted. Output 03 Heart Outreach Services Project

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Causes for the Causes for variances Management attributed inadequate to the cause the planning where did planned unit cost the required not match specifications. Management also at to the variation tributed funding. inadequate planned meant for Funds were procurements paying for diverted domestic outstanding arrears. were Other procurements because not implemented esti their unit cost the did not match mates budget figures approved and by the time of actual off goods, procurement and was over the price the initial estimat above Therefore, ed unit price. could the procurements not be initiated. Management also ex plained that the anomaly by inade was caused cater funding to quate at UHI emergencies for to it hard which makes in case services provide in the down of any break system. - - - - - Variance 10 computers, queue manage ment system, switch network es, security CCTV I firewall, 3 system, camera controls, access 1 walk through and detector laundry machine not pro were the against cured annual approved plan targets work 1 ECMO ma chine, 1 sternal saw, 1 pediatric and neonatal 1 ventilator, ma ultrasound not chine were against procured the approved plan annual work targets. ------Achieved Target Target Achieved by Financial end year 1 UPS 1. 1 laptop, 1 print 5000 VA, and er, 5 tablets 10 computers procured. 1. 2 heater 1 mobile coolers, X-Ray, 1 blood bank fridge, 1 refrig scientific 1 Water erator, de-ionizer, 2 machines, ECG 1 operating 7 suction table, machines, vital signs, pulse ox 30 mat imeters, 1 FFR/ tresses, IVUS system, 2 air mattress patient systems, mobility devices, assist 2 cough machines, 30 sy ringe pumps, 10 infusion pumps, ma ECG 1 holter chine, 10 hospital beds, 1 stress machine, test pa emergency and tient trolleys other assorted procured. items 409,800 4,012,562 UGX (‘000’) UGX Amount Spent

409,800 Amount released 4,012,562 UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount 409,800 4,012,562 Budgeted Budgeted UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for 1. 20 computers, queue manage ment system, switch network es, Security fire wall procured camera 2. 1 CCTV procured. system con 3. 3 Access and 1 walk trol detector through procured. 4. Laundry ma chinery procured 1 ECMO machine, 1 FFR+IVUS machine, 2 ECG machines, 1 saw, 1 sternal pediatric and venti neonatal 1 operating lator, syringe table, pumps, 1 stress machine, test 1 ultrasound machine, 1 labo scientific ratory 1 refrigerator, de-ionizer water machine - - Output 76 Purchase and of Office Equip ICT ment, includ ing Software 77 Purchase of Specialized Machinery & Equipment - Project Project:1121 Uganda Heart Insti Project tute

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Causes for the Causes for variances re The 8 UCI press conducted were leases the planned above it had because target on various free-airtime media houses. - Variance No significant re variances ported No variance No variance No variance 8 UCI press were releases above conducted the planned target. - - - Achieved Target Target Achieved by Financial end year 1.10 mahogany benches, 2 air Conditioners, 18 bedside and lockers other assorted furniture office and fixtures procured All Utilities for Uganda Cancer were Institute settled. Financial for statements UCI prepared and submitted Authority to Institutions times in three the year. (4) Quar Four perfor terly achieve mance ment reports & newsletters published. were (15) UCI Fifteen releases press published. were 77,638 783,588 UGX (‘000’) UGX Amount Spent

77,638 Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

77,638 789,324 amount Budgeted Budgeted UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for 2 Air Condition ers 5 secretarial 3 Of chairs cabinets fice office Assorted and furniture fixtures All Utilities like electricity water, bills and Internet Uganda Can for Institute. cer Financial Settled for statements UCI Prepared to and submitted Authority Institu times tions three in the year (4) Quarter Four performance ly achievement & news reports published letters Uganda for Institute Cancer visibility Uganda Four Institute Cancer releases press published - Output 78 Purchase and of Office Residential and Furniture Fittings 085704 Can Institute cer Support Services - Project UCI 01 Man agement/ support services

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Causes for the Causes for variances shows talk radio more TV and institutional done were shows talk UCI had because on various free-airtime ad media houses to of national issues dress such as cancer concern etc. prevalence an establish to Failure respon M&E committee all monitoring for sible activities as specified in plan the strategic Variance talk 8 radio and 8 shows TV institutional were shows talk above conducted the planned target No variance No variance No variance No evidence to was availed that confirm the quarterly and monitoring was evaluation conducted. - - - - - Achieved Target Target Achieved by Financial end year (16) ra Sixteen shows dio talk (16) and sixteen TV Institutional were shows talk conducted. UCI Quar Four return terly Aid for reports In Appropriation prepared were and submitted Accountant to Office General’s IT, other com and munication manage record ment services at Uganda Insti Cancer supported tute the throughout year. were Offices managed and supervised. Performance Monitoring and evaluation were reports as not prepared required UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for Eight Institu talk tional radio and Eight shows TV Institutional con shows talk ducted Uganda Four Institute Cancer return Quarterly Aid for reports In Appropriation and prepared to submitted Gen Accountant Office eral’s IT, other com and munication manage record at ment services Uganda Cancer sup Institute through ported out the year managed Offices and supervised Performance Monitoring and evaluation prepared reports and submitted authority to four Institutions times throughout the year Output Project

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Causes for the Causes for variances Management explained study that the feasibility of establishment for & Diagnostic Oncology and in Mbale Center Arua was not carried funds were out because out carry not enough to the two for the exercise centres. Management did not set target/ any performance a or provide indicator of medical breakdown facilitate equipment to measure performance ment and the audit this to attributed team planning inadequate - - - - Variance Pre-feasibil for ity study establishment & of oncology cen diagnostic and in Mbale ter not Arua were out. carried No variance No variance of The variance the UCI mainte of equip nance not ment could be ascertained was there since no performance target/indicator set at planning the indicating number of be equipment to maintained. No variance No variance ------Achieved Target Target Achieved by Financial end year study Feasibility establish for ment of Oncolo gy & Diagnostic in Mbar Center was carried ara is out. A report available Security, clean ing and hygiene at UCI were maintained and UCI Assets were inventory managed. UCI infra and structure were vehicles maintained. UCI equipment was partially maintained paid were Staff timely. pol Pensions icies imple mented 5,354,142 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount 5,380,877 Budgeted Budgeted UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for Prefeasibili ty Report for of Establishment & Di Oncology Centers agnostic Arua in Mbale, and Mbarara Security, clean ing and hygiene at the Uganda Institute Cancer maintained Uganda Cancer Assets Institute and Inventory managed Uganda Can Institute cer Infrastructure, Equipment and Main vehicles through tained out the year Gov Existing ernment pay policies imple mented poli Pensions cies implement ed Output 085719 Human Resource Management Services Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 112 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs -

Causes for the Causes for variances Management explained study that the feasibility of establishment for & Diagnostic Oncology and in Mbale Center Arua was not carried funds were out because out carry not enough to the two for the exercise centres. Management did not set target/ any performance a or provide indicator of medical breakdown facilitate equipment to measure performance ment and the audit this to attributed team planning inadequate the Causes for variances with the HR Interviews that indicated officer staff the institutional under is still structure pending preparation Ministry from approval of Public Service. by This was caused consultative the long including the process meetings preparatory of the development for the UCI HIV/AIDS policy - - - - - Variance Pre-feasibil for ity study establishment & of oncology cen diagnostic and in Mbale ter not Arua were out. carried No variance No variance of The variance the UCI mainte of equip nance not ment could be ascertained was there since no performance target/indicator set at planning the indicating number of be equipment to maintained. No variance No variance Variance The institution structure staff was not imple mented No variance No variance No variance No variance No variance based Work HIV policy not achieved ------Achieved Target Target Achieved by Financial end year study Feasibility establish for ment of Oncolo gy & Diagnostic in Mbar Center was carried ara is out. A report available Security, clean ing and hygiene at UCI were maintained and UCI Assets were inventory managed. UCI infra and structure were vehicles maintained. UCI equipment was partially maintained paid were Staff timely. pol Pensions icies imple mented Target Achieved by Financial end year as Not achieved planned and Training capacity staff development implemented Held an induction for and the Board the technical of committees the Board Performance management was training undertaken IPPS was man aged. Payroll was verified. salaries Staff paid. were cutting Cross performance enhancement Pro Training UCI for grams conducted. Staff Held prepara meetings tory the develop for ment of the UCI HIV/AIDS 5,354,142 UGX (‘000’) UGX (‘000’) UGX Amount Spent Amount Spent

Amount Amount released released UGX (‘000’) UGX (‘000’) UGX

UGX (‘000’) UGX (‘000’) UGX Revised budget Revised budget Revised amount amount 5,380,877 Budgeted Budgeted Budgeted UGX (‘000’) UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for Prefeasibili ty Report for of Establishment & Di Oncology Centers agnostic Arua in Mbale, and Mbarara Security, clean ing and hygiene at the Uganda Institute Cancer maintained Uganda Cancer Assets Institute and Inventory managed Uganda Can Institute cer Infrastructure, Equipment and Main vehicles through tained out the year Gov Existing ernment pay policies imple mented poli Pensions cies implement ed Planned Target the FY 18/19 for staff Institutional imple structure mented and Training capacity staff development implemented Com Technical facili mittees tated Performance management policies and pro imple cedures mented rolls UCI Pay updated verified, and cleaned cutting Cross performance enhancement Pro Training UCI for grams conducted Staff based HIV Work policy imple mented Output 085719 Human Resource Management Services Output Project Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 113 Appendix V: Showing extent of delivery of planned outputs -

Causes for the Causes for variances was still The framework pending form in a draft by manage approval ment Management explained that the client charter developed was partially the process because the client develop to in was initiated charter quarter. the fourth Management explained that the 17 research reviewed proposals the and above was over because planned target is done by the research supervised, students, and monitored closely by UCI. reviewed Management explained monitoring that 2 (two) not carried were reviews of a absence out due to whose REC committee, had of service term out the carry to expired reviews. monitoring - - - Variance as Not achieved planned No variance Client charter was partially developed No variance pro 17 research posals reviewed by UCI Research Ethic Commit the above tee planned target. No variance re 2 monitoring not were views out. carried - - - - Achieved Target Target Achieved by Financial end year The planned output was not achieved welfare Staff policies were implemented. wel (quarterly package, fare small however it was, was to dispatched staff) Client char was not ter and Developed implemented Carried out a situation anal gender ysis for and equity at UCI 65 research proposals reviewed were by UCI REC (High volume of research students) 12 REC meet held ings were 2 monitoring were reviews out carried 1,087,934 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount 1,081,987 Budgeted Budgeted UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for and Rewards sanctions frame imple work mented pol welfare Staff icies developed and implement ed Client charter and Developed implemented Gender related main issues streamed pro 48 research posals reviewed by UCI Research Ethic Committee 12 REC meetings held 4 monitoring carried reviews out - Output 085701 Can Research cer Project 02 Medical Services

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 114 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - -

Causes for the Causes for variances was still The framework pending form in a draft by manage approval ment Management explained that the client charter developed was partially the process because the client develop to in was initiated charter quarter. the fourth Management explained that the 17 research reviewed proposals the and above was over because planned target is done by the research supervised, students, and monitored closely by UCI. reviewed Management explained monitoring that 2 (two) not carried were reviews of a absence out due to whose REC committee, had of service term out the carry to expired reviews. monitoring the Causes for variances Management also further explained meetings that review the beyond increased because planned target adhoc of emergency meetings that arised the increased due to done number of studies supervised that were monitored and closely by UCI. Management explained meeting that the CAB was not held because of the CAB of absence whose term committee with expired of service that of the REC com mittee. Management explained performance that over some was because were projects research done by both UCI staff and students. Management explained a that UCI received ADB to funding from 8 UCI staff support more research present to and local findings at above fora international the planned target. ------Variance as Not achieved planned No variance Client charter was partially developed No variance pro 17 research posals reviewed by UCI Research Ethic Commit the above tee planned target. No variance re 2 monitoring not were views out. carried Variance 2 review meetings were the held above planned target meetings 1 CAB not held. were No variance 6 (six) UCI re initiated projects search above supported the planned target. sup 8 UCI staff pres to ported ent research local findings at and internation the above al fora planned target. ------Achieved Target Target Achieved by Financial end year The planned output was not achieved welfare Staff policies were implemented. wel (quarterly package, fare small however it was, was to dispatched staff) Client char was not ter and Developed implemented Carried out a situation anal gender ysis for and equity at UCI 65 research proposals reviewed were by UCI REC (High volume of research students) 12 REC meet held ings were 2 monitoring were reviews out carried Target Achieved by Financial end year meet 6 review held ings were 3 Community Advisory Board meetings (CAB) held. were training Four meetings on human subject ethics research held (14) Fourteen re UCI initiated projects search supported were 14 staff to supported at in present fora ternational 1,087,934 UGX (‘000’) UGX (‘000’) UGX Amount Spent Amount Spent

Amount Amount released released UGX (‘000’) UGX (‘000’) UGX

UGX (‘000’) UGX (‘000’) UGX Revised budget Revised budget Revised amount amount 1,081,987 Budgeted Budgeted Budgeted UGX (‘000’) UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for and Rewards sanctions frame imple work mented pol welfare Staff icies developed and implement ed Client charter and Developed implemented Gender related main issues streamed pro 48 research posals reviewed by UCI Research Ethic Committee 12 REC meetings held 4 monitoring carried reviews out Planned Target the FY 18/19 for meet 4 review ings held 4 CAB facilitated meetings training Four meetings on human subject ethics research held Eight (8) UCI re initiated projects search supported 8 UCI staff to supported research present local findings at and international fora - Output 085701 Can Research cer Output Project 02 Medical Services Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 115 Appendix V: Showing extent of delivery of planned outputs

Causes for the Causes for variances Management explained that 3 Support visits Mayuge Community to the above center cancer as were planned target of the 3 studies a result by students. undertaken Management explained on that Publication in Uganda trends cancer was not completed the person because who was responsible of the compilation for UCI the manuscript left the completing before and that the assignment was of the data analysis underway. still - - - Variance No variance No variance 3 Support visits Mayuge Com to munity cancer were center above conducted the planned target No variance One publica tion on cancer in Ugan trends da not done - - Achieved Target Target Achieved by Financial end year Collaborative researches (HCRI, ACTG, ACS, APPCA, TXH, PATH) supported 10 UCI research were projects and initiated funded. (7) Seven support visit to Mayuge were conducted. conduct ed Eight (8) registry cancer training related held workshops and reports developed The manuscript cancer for publi trends is under cation preparation. UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - - - - - Planned Target Planned Target the FY 18/19 for re Collaborative (HCRI, searches APPCA, ACTG, TXH, PATH) ACS, supported UCI initiated Ten and funded re projects search (4) Support Four Mayuge visits to Community can center cer Eight conducted regis (8) cancer train try related ing workshops held and reports developed One publication trends on cancer in Uganda Output Project

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Causes for the Causes for variances Management explained that 3 Support visits Mayuge Community to the above center cancer as were planned target of the 3 studies a result by students. undertaken Management explained on that Publication in Uganda trends cancer was not completed the person because who was responsible of the compilation for UCI the manuscript left the completing before and that the assignment was of the data analysis underway. still the Causes for variances interviews Through with management, 731 exam histo-pathology carried inations were the planned out above the re due to target been agents that have through made available donations. The institute 2 donated also received ma histopathology chines which attributed perfor the over to Management mance. that also explained a resident hired they who histo-pathologist full time to is available patients to attend Management explained ex that 155 cytology not aminations were out because carried the did not receive they number of anticipated ex cytology patients for smears aminations. Pap examina cytology for few also very tions were in number which caused under performance. Management explained that the 1,427 assorted investigations research the out above carried was as planned target of increased a result supervision and close of various monitoring done by stu studies to dents in regards cancer. ------Variance No variance No variance 3 Support visits Mayuge Com to munity cancer were center above conducted the planned target No variance One publica tion on cancer in Ugan trends da not done Variance 731 histo-pa exam thology inations carried the out above planned target. 155 cytology examinations not carried were out. 1427 assorted inves research tigations carried the out above planned target. - - - - - Achieved Target Target Achieved by Financial end year Collaborative researches (HCRI, ACTG, ACS, APPCA, TXH, PATH) supported 10 UCI research were projects and initiated funded. (7) Seven support visit to Mayuge were conducted. conduct ed Eight (8) registry cancer training related held workshops and reports developed The manuscript cancer for publi trends is under cation preparation. Target Achieved by Financial end year 1,731 histo-pa exam thology inations were out. carried 1,345 cytology examinations 10,427 assort ed research investigations carried were out throughout the year. 8,453,696 UGX (‘000’) UGX (‘000’) UGX Amount Spent Amount Spent

Amount Amount released released UGX (‘000’) UGX (‘000’) UGX

UGX (‘000’) UGX (‘000’) UGX Revised budget Revised budget Revised amount amount 8,784,187 Budgeted Budgeted Budgeted UGX (‘000’) UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for re Collaborative (HCRI, searches APPCA, ACTG, TXH, PATH) ACS, supported UCI initiated Ten and funded re projects search (4) Support Four Mayuge visits to Community can center cer Eight conducted regis (8) cancer train try related ing workshops held and reports developed One publication trends on cancer in Uganda Planned Target the FY 18/19 for 1,000 histo-pa examina thology out tions carried 1,500 cytology examinations out carried 9000 assorted inves research tigations carried out Output Output 085702 Care Cancer Services Project Project

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Causes for the Causes for variances with interviews Through management, 148 minor procedures surgical above performed were the planned target of the surgical because put that were camps in which they in place many patients. received with interviews Through management, 123 major procedures surgical above performed were the planned target of the surgical because put that were camps in which they in place many patients. received interviews Through with management, 3 were gynae operations the above performed because planned target camps of the surgical put in place that were in which many patients received. were Management explained that 1475 patient days as of psychosocial and support sessment the above provided were because planned target more received they had patients than they receive. anticipated - - - - - Variance 148 minor surgi procedures cal carried were the out above planned target. 123 major surgi procedures cal out at carried Uganda Cancer above Institute the planned target. 3 Gynae Op were erations at performed Uganda Cancer above Institute the planned target. 1475 patient days of psy chosocial and assessment support pro the vided above planned target. - - - Achieved Target Target Achieved by Financial end year 1,148 minor pro surgical were cedures out. carried 279 major pro surgical were cedures out. carried 103 gynae were operations at performed UCI 2,475 patient days of psy cho-social assessment and support provided UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for 1,000 minor sur procedures gical out at carried Uganda Cancer Institute 156 major surgi procedures cal out at carried Uganda Cancer Institute 100 Gynae Oper ations performed at Uganda Can Institute cer 1,000 patient days of psycho social assess ment and sup port provided Output Project

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Causes for the Causes for variances Management explained that the 9214 Chemo infusion for therapy in was reconstituted the planned UCI above they because target patients more received had antici than they pated. Management explained that the 359 patient days of physiotherapy pro that were services the planned vided above they was because target physio a new received boost hence therapist staff. ing the existing noted The audit team that 10,000 in-patient days and 15,000 out patient days of com oncology prehensive was not care clinical at satellite provided Arua clinics in Mbale, they and Gulu because operation not yet were operational al. The only clinic is in satellite Mbarara. noted The audit team patient cas that 60 new and attend es received the planned above ed to of was because target patients received more than the anticipated number in the satellite clinic in Mbarara. - - Variance 9214 Chemo for therapy infusion was in reconstituted Uganda Cancer above Institute the planned target. 359 patient days of physiotherapy were services at provided Uganda Cancer above Institute the planned target. 10,000 in-patient days and 15,000 outpatient days of comprehen oncology sive was care clinical at not provided clinics. satellite patient 60 new received cases and attended at satellite to the clinics above planned target. - - - Achieved Target Target Achieved by Financial end year 49,214 che for motherapy infusion was reconstituted 3,359 patient days of phys ser iotherapy provided vices at Uganda Institute Cancer the throughout year. 560 new patients cases received were and attended at satellite to clinics. UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for 40,000 Chemo in for therapy fusion reconsti in Uganda tuted Institute Cancer 3,000 patient days of physio services therapy at provided Uganda Cancer Institute 10,000 in-patient days and 15,000 outpatient days of comprehen oncology sive pro care clinical vided at satellite clinics. patient 500 new received cases and attended at satellite to clinics. Output Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 119 Appendix V: Showing extent of delivery of planned outputs - - - -

Causes for the Causes for variances with the In an interview radiographer, principle not were 4,951 X-rays the because performed equipment accumulated which made of data a lot and equipment it slow In addition, breakdown. oper to of staff absence the equipment. ate noted The audit team that no mammography done were procedures UCI did not have since equip mammography ment. Management explained that 2690 mammog screening raphy were investigations due to not performed human resource limited work concurrently to in the field and at UCI. The under-performance to was also attributed of the failure occasional perform equipment to screen mammography ing. - - - Variance 4,951 X-rays not were at performed Uganda Cancer Institute The audit team that established 144 diagnostic mammography procedures not per were formed 2690 mammog screening raphy investigations not per were formed. - Achieved Target Target Achieved by Financial end year The planned was not target on reported in the annual performance report 56 diagnostic mammography procedures reported were been have to achieved 910 mammog screening raphy investigations performed were the throughout year. UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for 10,000 X-rays at performed Uganda Cancer Institute 144 diagnostic mammography per procedures formed 3,600 mammog screening raphy investigations performed Output Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 120 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs ------

Causes for the Causes for variances that noted The team clinical 837,145 assorted investigations laboratory above performed were the planned target received they because patients than they more had anticipated. Management explained fluo that 2,400 digital investigations roscopy not performed were human limited due to perform to resource It re the investigations. personnel 2 (two) quires and i.e. a radiologist at the a radiographer same time. Management explained that 61 interventional procedures fluoroscopy be not performed were human of limited cause and occasional resource of the equip breakdown ment. Management explained sound that 930 Ultra not per were scans of the because formed of breakdown occasional sound ma the ultra chines. ------Variance 837,145 assorted labora clinical investiga tory per tions were above formed the planned target. flu 2,400 digital inves oroscopy tigations were not performed. 61 interventional pro fluoroscopy were cedures not performed. sound 930 Ultra not were scans at performed Uganda Cancer Institute. - - - - Achieved Target Target Achieved by Financial end year 987,145 assort lab ed clinical investigations carried were out throughout the year Management that no reported fluoro digital investi scope gations were done 83 intervention fluoroscopy 6,070 Ultra sound scans performed were at UCI through out the year. UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - - - - - Planned Target Planned Target the FY 18/19 for 150,000 assorted laborato clinical ry investigations (CBCs, Chem Blood istries, transfusions, transfu Platelet sions, HIV tests, Urine Analyses, Analyses, Stool Bone marrow Processing, films, Peripheral malaria B/S for and Cytology) in conducted Uganda Cancer 2,400 digital fluoroscopy investigations performed 144 interven tional fluoros procedures copy performed 7,000 Ultra sound scans at performed Uganda Cancer Institute Output Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 121 Appendix V: Showing extent of delivery of planned outputs ------

Causes for the Causes for variances Management explained that the 24,750 in-pa tient days and 39,570 outpatient days of oncology comprehensive at provided care clinical Institute Uganda Cancer above conducted were the planned target received they because patients than they more had anticipated. noted The audit team sound that 216 Ultra not were interventions of because performed num the inadequate and ber of radiologists of the failure occasional equipment. ultrasound Management explained were scans that 307 CT because not conducted reduction of the general in the number of CT follow request scan of CT ing installation machines in scanner Mulago, Kiruddu and hospitals. Kawempe This under performance to is also attributed equipment occasional failure. Management also ex inter plained that 30 CT not performed ventions didn’t have they because equipment the required the inter perform to such as the ventions and in sterile needles and inade procedure human resource. quate - - - Variance 24,750 in-pa tient days and 39,570 outpa tient days of comprehensive clinical oncology at provided care Uganda Cancer were Institute above conducted the planned target. sound 216 Ultra interventions not were at performed Uganda Cancer Institute scans 307 CT not were at conducted Uganda Cancer Institute inter 30 CT not ventions at performed Uganda Cancer Institute. - - - - Achieved Target Target Achieved by Financial end year 54,750 in-pa tient days and 59,570 outpa tient days of comprehen oncology sive care clinical at UCI provided the throughout year. sound 84 Ultra interventions performed were scans 2,693 CT conducted were interven 170 CT tions performed the throughout year UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - - - - Planned Target Planned Target the FY 18/19 for 30,000 in-patient days and 20,000 outpatient days of comprehen oncology sive pro care clinical vided at Uganda Institute. Cancer sound 300 Ultra interventions at performed Uganda Cancer Institute scans 3,000 CT at conducted Uganda Cancer Institute interven 200 CT tions performed at Uganda Can Institute cer Output Project

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Causes for the Causes for variances Management explained that the 24,750 in-pa tient days and 39,570 outpatient days of oncology comprehensive at provided care clinical Institute Uganda Cancer above conducted were the planned target received they because patients than they more had anticipated. noted The audit team sound that 216 Ultra not were interventions of because performed num the inadequate and ber of radiologists of the failure occasional equipment. ultrasound Management explained were scans that 307 CT because not conducted reduction of the general in the number of CT follow request scan of CT ing installation machines in scanner Mulago, Kiruddu and hospitals. Kawempe This under performance to is also attributed equipment occasional failure. Management also ex inter plained that 30 CT not performed ventions didn’t have they because equipment the required the inter perform to such as the ventions and in sterile needles and inade procedure human resource. quate Causes for the Causes for variances noted The audit team patient that 503 new and received cases at UCI above to attended was the planned target patients more because had anticipat than they received. ed were noted The audit team that 10 lumber punc not carried were tures out at UCI because the did not receive they number of expected patients. noted The audit team that 200 Bone mar were Procedures row the above performed because planned target management received patients than they more and had anticipated of supply consistent perform equipment to proce the bone marrow dures. noted The audit team that 188,336 prescrip pa tions dispensed to the planned tients above the because target incorporated institution pre medical supportive scriptions, other than prescrip chemotherapy tions. ------Variance 24,750 in-pa tient days and 39,570 outpa tient days of comprehensive clinical oncology at provided care Uganda Cancer were Institute above conducted the planned target. sound 216 Ultra interventions not were at performed Uganda Cancer Institute scans 307 CT not were at conducted Uganda Cancer Institute inter 30 CT not ventions at performed Uganda Cancer Institute. Variance patient 503 new received cases and attended at Uganda to Insti Cancer the above tute planned target. 10 Lumbar were Punctures out not carried at Uganda Can Institute. cer 200 Bone mar Procedures row at performed Uganda Cancer above Institute the planned target. 188,336 pre scriptions dispensed to patients at Uganda Cancer above Institute the planned target. ------Achieved Target Target Achieved by Financial end year 54,750 in-pa tient days and 59,570 outpa tient days of comprehen oncology sive care clinical at UCI provided the throughout year. sound 84 Ultra interventions performed were scans 2,693 CT conducted were interven 170 CT tions performed the throughout year Achieved Target Target Achieved by Financial end year 5,003 new patient cases received were to. and attended 490 Lumbar were Punctures out at carried UCI 600 bone mar procedures row performed were at UCI through out the year. 228,336 pre scriptions were dispensed to patients UGX (‘000’) UGX UGX (‘000’) UGX Amount Spent Amount Spent

Amount Amount released released UGX (‘000’) UGX UGX (‘000’) UGX

UGX (‘000’) UGX UGX (‘000’) UGX Revised budget Revised Revised budget Revised

amount amount Budgeted Budgeted Budgeted Budgeted UGX (‘000’) UGX UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for 30,000 in-patient days and 20,000 outpatient days of comprehen oncology sive pro care clinical vided at Uganda Institute. Cancer sound 300 Ultra interventions at performed Uganda Cancer Institute scans 3,000 CT at conducted Uganda Cancer Institute interven 200 CT tions performed at Uganda Can Institute cer Planned Target Planned Target the FY 18/19 for 4,500 new patient cases and received at to attended Uganda Cancer Institute. 500 Lumbar Punctures out at carried Uganda Cancer Institute 400 Bone mar Procedures row at performed Uganda Cancer Ins 40,000 prescrip tions dispensed patients at to Uganda Cancer Institute Output Output Project Project

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Causes for the Causes for variances noted The audit team that 32,590 meals were for and served prepared inpatients at general the planned UCI above they because target patients more received had antici than they pated. noted The audit team fol that 10 patient’s were outreaches low-up UCI because conducted the activities integrated outreach in the routine awareness cancer es for and screening. noted The audit team perfor that the over by was caused mance and ad calls courtesy ditional financing from rotary churches, MP’s, in various clubs etc. regions. - - - Variance 32,590 meals and prepared gen for served inpatients eral at Uganda Insti Cancer the above tute planned target. No variance 6 patients out follow-up were reaches above conducted the planned target 42 Supporting visits on cancer awareness, screening and referral of patients at level lower health facilities above achieved the planned target. - - - - Achieved Target Target Achieved by Financial end year 92,590 meals prepared were for and served inpa general tients at UCI the throughout year. de 4 Talks on livered & life wellness cancer after treatment 22 cancer to in 4 survivors groups different up during follow visits at UCI The output is not reported been have to in the achieved annual perfor report mance 82 Supporting visits on cancer awareness, and screening of pa referral tients at lower health level were facilities made. 177,275 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

178,000 amount Budgeted Budgeted UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for 60,000 meals and prepared gen for served inpatients at eral Uganda Cancer Institute delivered 4 Talks & on wellness cancer after life to treatment survivor cancer and ship groups individuals who cancer survived pa 4 Cancer tients follow-up con outreach ducted. 40 Supporting visits on can awareness, cer and screening of referral patients at lower health facil level ities made - Output 085703 Can Outreach cer Service Project

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Causes for the Causes for variances noted The audit team a that UCI received ADB to funding from of 547 copies produce health education cancer guide & risk reduction health district line for facilities Management explained 128 training that after in FY teams district 2017/18, it was discov that conducting ered was training several use way to not the best so decided resources district combine to in one train teams ing with a purpose of skills having a more with a based training Mnagement practicum. decided to therefore one skills based have every workshop training year in Qtr 3 financial of FY 2018/19. Trained 7 districts from teams referral at Jinja regional hospital - Variance of 147 copies health cancer & risk education guide reduction district line for health facilities above produced the planned target. No variance 39 trainings not done were as per the planned target representing 99% variance. - Achieved Target Target Achieved by Financial end year of 547 copies health cancer & education risk reduction guideline for health district were facilities produced of 400 copies early cancer & detection guide referral lines produced Out of the planned target of 40 trainings one was only done. UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for of 400 copies health cancer & risk education guide reduction district line for health facilities produced of 400 copies early cancer & re detection guidelines ferral produced on 40 trainings the national health cancer and education risk reduction, early cancer and detection referral proper to conducted health district teams Output Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 125 Appendix V: Showing extent of delivery of planned outputs - - -

Causes for the Causes for variances Management did not have why as to an explanation was not the planned target informed however achieved that patients were the team the clinical to referred department for service biopsies and no evidence the team. to was availed that noted The audit team guide UCI didn’t produce survivor cancer lines for used instead ship because produce to the resources guidelines for referral because cancer suspected it more considered they equip health to important workers. that noted The audit team and the 13 Long distance out 16 Short distance conducted were reaches the planned target above of the courtesy because churches, MP’s, from calls in various clubs etc. rotary regions. - - - - Variance 520 Biopsies not done Guidelines for survivor cancer not pro ship were to contrary duced what was reported in the perfor report. mance 13 Long distance and 16 Short dis outreaches tance above conducted the planned target. ------Achieved Target Target Achieved by Financial end year The planned was not target on in the reported annual perfor report mance of 1000 copies Guidelines for Survivor Cancer ship not produced distance 21 long outreaches during conducted which 58,891 (M=15,865, people F=43,026) edu and 33,367 cated screened people (M=11,877, F=19,860. 40 short distance were outreaches during conducted which 58,963 (M=21,822 people F=35,127) edu in Kakajjo, cated Kampala Kazo, old Kawempe, Kampala Lugazi, Katwe, Buikwe Namasu Refugee ba, Nakawa and 3Cs club, Gayaza, Lugazi, Uganda of Allied Institute health MS, Com bank of mercial Nama sub Africa, Mukono, county, col Namilyango, Kansanga, lege, Kyambogo UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for 520 Biopsies done of 1000 copies Guidelines for Survivor Cancer ship produced 8 Long distance and 24 Short dis outreaches tance conducted. Output Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 126 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs ------

Causes for the Causes for variances noted The audit team cancer that the 72 Static and screening awareness not conduct clinics were the outreach ed because department does not have carry to enough personnel and static out outreaches and awareness cancer clinics concur screening rently. were 2 TV shows the above conducted because planned target airtime from of free media houses. shows 5 Radio talk not conducted were staff of limited because depart in the outreach ment. Management explained didn’t have that they publish enough funds to sup the 3 Newspaper plements/articles not The audit team ed that 5721 cancer Education Information (IEC) Communication produced materials the planned tar above of the get was because funding supplementary ADB and that was from Society. Uganda Cancer Causes for the Causes for variances Management did not have why as to an explanation was not the planned target informed however achieved that patients were the team the clinical to referred department for service biopsies and no evidence the team. to was availed that noted The audit team guide UCI didn’t produce survivor cancer lines for used instead ship because produce to the resources guidelines for referral because cancer suspected it more considered they equip health to important workers. that noted The audit team and the 13 Long distance out 16 Short distance conducted were reaches the planned target above of the courtesy because churches, MP’s, from calls in various clubs etc. rotary regions. ------Variance cancer 72 Static and awareness clinics screening not conduct were ed. were 2 TV shows above conducted the planned tar get and 5 Radio were shows talk not conducted. 3 Newspaper supplements/ were articles not published 5721 cancer Information Education Communication (IEC) materials above produced the planned target. Variance 520 Biopsies not done Guidelines for survivor cancer not pro ship were to contrary duced what was reported in the perfor report. mance 13 Long distance and 16 Short dis outreaches tance above conducted the planned target. ------Achieved Target Target Achieved by Financial end year cancer 188 Static and awareness clinics screening at UCI conducted during which 21,684 (M=2,647, F=16,927) people educated were and 6,488 people (M screened were = 1.266, F=4,922). 10 TV and 19 ra dio talk-shows conduct were ed. 9 newspaper supplements published. were of 31,721 copies IEC materials and produced 82 distributed Supporting visits on cancer awareness, and screening of pa referral tients at lower health level were facilities made. Achieved Target Target Achieved by Financial end year The planned was not target on in the reported annual perfor report mance of 1000 copies Guidelines for Survivor Cancer ship not produced distance 21 long outreaches during conducted which 58,891 (M=15,865, people F=43,026) edu and 33,367 cated screened people (M=11,877, F=19,860. 40 short distance were outreaches during conducted which 58,963 (M=21,822 people F=35,127) edu in Kakajjo, cated Kampala Kazo, old Kawempe, Kampala Lugazi, Katwe, Buikwe Namasu Refugee ba, Nakawa and 3Cs club, Gayaza, Lugazi, Uganda of Allied Institute health MS, Com bank of mercial Nama sub Africa, Mukono, county, col Namilyango, Kansanga, lege, Kyambogo UGX (‘000’) UGX UGX (‘000’) UGX Amount Spent Amount Spent

Amount Amount released released UGX (‘000’) UGX UGX (‘000’) UGX

UGX (‘000’) UGX UGX (‘000’) UGX Revised budget Revised Revised budget Revised

amount amount Budgeted Budgeted Budgeted Budgeted UGX (‘000’) UGX UGX (‘000’) UGX - - - Planned Target Planned Target the FY 18/19 for cancer 260 Static and awareness clinics screening at UCI conducted 8 TV and 24 shows Radio talk conducted 12 Newspaper supplements/ar published ticles 26,000 cancer Information Education Communication (IEC) materials produced. Planned Target Planned Target the FY 18/19 for 520 Biopsies done of 1000 copies Guidelines for Survivor Cancer ship produced 8 Long distance and 24 Short dis outreaches tance conducted. Output Output Project Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 127 Appendix V: Showing extent of delivery of planned outputs - - - -

Causes for the Causes for variances noted The audit team that funds meant to the activity implement other to diverted were activities Management explained equipment was that new in the bun installed were and experts kers out quality carrying the monitor checks to which leakage radiation in the an increase to led of monitoring frequency the equipment. noted The audit team that the department had human resource limited out all the carry to inser brachytherapy tions. officer The responsible that the set explained was not realistic target ther (12 times) because do mo-luminescent supposed are simeters 4 times in a be read to In addition the 9 year. reported times that are were been read have to by the officer. disowned ------Variance 1,000 com and pensators immobilization not devices constructed Radiation leak age monitoring the bun around 3 conducted ker the times above planned target. No variance 1126 brachyther apy insertions not con were ducted thermo-lu Staff do minescent (TLDs) simeters 12 not read were times a year - - - Achieved Target Target Achieved by Financial end year 1,000 com and pensators immobilization not devices constructed/ by achieved end year Radiation leak age monitoring the bun around conducted ker times in four the year Radiotherapy equipment maintenance was and service conducted. 1,274 brachytherapy insertions were conducted. The planned was not target by the achieved end of the FY 513,062 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

615,000 amount Budgeted Budgeted UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for 1,000 compensa and immobi tors lization devices constructed Radiation leak age monitoring the bun around conducted ker (1) once Radiothera py equipment and maintenance done four service times a year 2400 brachyther apy insertions per conducted year thermo-lu Staff do minescent (TLDs) simeters 12 times a read year Output 085706 Radiotherapy Services - Project 04 Radio therapy

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 128 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs ------

Causes for the Causes for variances noted The audit team is an increas that there ing number of patients one is only and there 60 machine (cobalt all pa treat machine) to due tients in the region awareness increased to about the masses to and its treat cancer ment. Management also is that there explained one equipment, only on which all patients receive queued to are treatment. get the rea to Efforts the variance sons for management were from futile noted The audit team that 1539 patients who payment completed up above followed were due the planned target in the an increase to number of patients. noted The audit team that 213 on-treatment reviewed patients were the planned tar above the increase get due to in the number of pa tients in the facility Causes for the Causes for variances noted The audit team that funds meant to the activity implement other to diverted were activities Management explained equipment was that new in the bun installed were and experts kers out quality carrying the monitor checks to which leakage radiation in the an increase to led of monitoring frequency the equipment. noted The audit team that the department had human resource limited out all the carry to inser brachytherapy tions. officer The responsible that the set explained was not realistic target ther (12 times) because do mo-luminescent supposed are simeters 4 times in a be read to In addition the 9 year. reported times that are were been read have to by the officer. disowned ------Variance pa 474 new not tients were to. attended ther 2 radiation apy education were sessions to not provided patients. 1539 patients who completed payment fol up above lowed the planned target 213 on treat ment patients reviewed were the above planned target Variance 1,000 com and pensators immobilization not devices constructed Radiation leak age monitoring the bun around 3 conducted ker the times above planned target. No variance 1126 brachyther apy insertions not con were ducted thermo-lu Staff do minescent (TLDs) simeters 12 not read were times a year ------Achieved Target Target Achieved by Financial end year 1,526 new patients were to. attended 258 radiation educa therapy tion sessions provided were patients. to 5,699 patients who complet ed treatment up. followed 2,213 on-treat ment patients reviewed were in the year Achieved Target Target Achieved by Financial end year 1,000 com and pensators immobilization not devices constructed/ by achieved end year Radiation leak age monitoring the bun around conducted ker times in four the year Radiotherapy equipment maintenance was and service conducted. 1,274 brachytherapy insertions were conducted. The planned was not target by the achieved end of the FY 513,062 UGX (‘000’) UGX UGX (‘000’) UGX Amount Spent Amount Spent

Amount Amount released released UGX (‘000’) UGX UGX (‘000’) UGX

UGX (‘000’) UGX UGX (‘000’) UGX Revised budget Revised Revised budget Revised

amount 615,000 amount Budgeted Budgeted Budgeted Budgeted UGX (‘000’) UGX UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for pa 2,000 new tients attended to 260 radiation educa therapy tion sessions to provided patients 4,160 patients who completed fol treatment up lowed 2,000 on treat ment patients reviewed Planned Target Planned Target the FY 18/19 for 1,000 compensa and immobi tors lization devices constructed Radiation leak age monitoring the bun around conducted ker (1) once Radiothera py equipment and maintenance done four service times a year 2400 brachyther apy insertions per conducted year thermo-lu Staff do minescent (TLDs) simeters 12 times a read year Output Output 085706 Radiotherapy Services - Project Project 04 Radio therapy

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 129 Appendix V: Showing extent of delivery of planned outputs - -

Causes for the Causes for variances noted The audit team that 4666 treatment conduct were sessions ed on cobalt the 60 machine above because planned target in the of the increase number of patients due awareness increased to public the general to and its about cancer treatment. noted The audit team that 15,000 treatment not were sessions on LINAC conducted it was machine because since yet not installed still were the bunkers under construction. noted The audit team that no patient was radiation planned for using CT-Simu therapy the LINAC because lator machine with which the the perform can scan CT simulation is not yet CT as the physical installed is not yet infrastructure aid usability to present under radiotherapy. - - - - Variance 4666 treatment con sessions on cobalt ducted 60 machine the above planned target 15,000 treatment not sessions on conducted machine LINAC 2,000 patients not were ra planned for diation therapy using CT-Sim Conven ulator, tional simulator and computer planning - - Achieved Target Target Achieved by Financial end year 39,666 treat ment ses sions were on conducted the Cobalt-60 machine. The planned was not target by achieved the end of Financial Year The planned was not target by achieved the end of Financial Year UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - - - - Planned Target Planned Target the FY 18/19 for 35,000 treatment con sessions on cobalt ducted 60 machine 15,000 treatment con sessions on LINAC ducted machine 2,000 patients planned for therapy radiation using CT-Sim Conven ulator, tional simulator and computer planning Output Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 130 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - -

Causes for the Causes for variances noted The audit team that 4666 treatment conduct were sessions ed on cobalt the 60 machine above because planned target in the of the increase number of patients due awareness increased to public the general to and its about cancer treatment. noted The audit team that 15,000 treatment not were sessions on LINAC conducted it was machine because since yet not installed still were the bunkers under construction. noted The audit team that no patient was radiation planned for using CT-Simu therapy the LINAC because lator machine with which the the perform can scan CT simulation is not yet CT as the physical installed is not yet infrastructure aid usability to present under radiotherapy. the Causes for variances Management explained not are that the bunkers delay due to complete yet of funds which of release as the work affected not could the contractor with the work continue (4) outstanding with four certificates. - - - - Variance 4666 treatment con sessions on cobalt ducted 60 machine the above planned target 15,000 treatment not sessions on conducted machine LINAC 2,000 patients not were ra planned for diation therapy using CT-Sim Conven ulator, tional simulator and computer planning Variance of Completion at the the works is still bunkers pending at 6% No variance ------Achieved Target Target Achieved by Financial end year 39,666 treat ment ses sions were on conducted the Cobalt-60 machine. The planned was not target by achieved the end of Financial Year The planned was not target by achieved the end of Financial Year Target Achieved by Financial end year con Bunkers. was at struction 94% civil works. driveways, paved wall retaining and undertook Car landscaping. ried out external finishes (conduit placements, wiring electrical and installa tion of fittings) driveways, paved wall retaining and undertook landscaping. Carried out finishes. external of In the process capital procuring (trans equipment genera formers, main power tors, the panel) Fixed the basement for awaiting LINAC, installation. Auxiliary building construction is at 78% civil Finalizing works. finishes, internal of the installation fabrica ceiling, tion of windows fixing and doors, air conditioning ducts. In the pro of procuring cess equipment capital (transformers, main generators, panel) power phase Second pipe of water line channeling was completed 8,809,000 UGX (‘000’) UGX (‘000’) UGX Amount Spent Amount Spent

Amount Amount released released UGX (‘000’) UGX (‘000’) UGX

UGX (‘000’) UGX (‘000’) UGX Revised budget Revised budget Revised amount amount 8,809,000 Budgeted Budgeted Budgeted UGX (‘000’) UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for 35,000 treatment con sessions on cobalt ducted 60 machine 15,000 treatment con sessions on LINAC ducted machine 2,000 patients planned for therapy radiation using CT-Sim Conven ulator, tional simulator and computer planning Planned Target the FY 18/19 for con Complete of the struction radiotherapy Inter bunkers im Certificates the bunkers for paid. Service support building the radio for bunkers therapy and nuclear medicine con structed Phase Second pipe of water line channeling and streamlining UCI plumbing for - - Output Output 085772 Government Buildings and Administra Infra tive structure Project Project 1120 Project Uganda Cancer Institute Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 131 Appendix V: Showing extent of delivery of planned outputs -

Causes for the Causes for variances planning by man Poor agement - - Variance No variance could The variance not be ascertained manage since ment did not set tar performance gets at planning. ------Achieved Target Target Achieved by Financial end year the Land for Regional cancer in Mbar center was fenced ara report The inception monitoring project for and impact evaluation and a was received was baseline survey Draft reconstructed. report baseline survey monitoring project for and impact evaluation ADB to was submitted The pro review for of Station curement and High Roof Wagon was concluded, Van the payment from Bank was effected. As of June 30th 2019, had a the project number of 186 total trainees long-term PhD, (Masters, Addi Fellowships). the project tionally, has also enrolled who are 13 fellows in training receiving fellowship the three established programs at the Uganda Cancer As of June Institute 30th 2019, 87 trainees completed have long-term trainees programs. training These include eigh in (18) fellows teen programmes different including Paediatric medical Oncology, surgical oncology, gynaeco oncology, and Oncology logic 1 in interventional 25 MMEDs radiology, surgery, (Radiology, medicine, internal anaesthe pathology, sia and paediatrics), 1 Radio pharmaceutics, and 17 other masters, 27 other programmes MakCHS undertook Needs the Training The final Assessment. was submitted report UCI to 6,830,247 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount 7,336,900 Budgeted Budgeted UGX (‘000’) UGX - - - - Planned Target Planned Target the FY 18/19 for the Land for Regional Cancer in Mbar Center fenced ara stu Selected dents trained, consultancies implemented such as Training Needs Assess ment, Operations facili EAC for tated - Output 085704 Can Institute cer Support Services - Project 1345 Project ADB Sup UCI port to

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 132 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs -

Causes for the Causes for variances planning by man Poor agement the Causes for variances planning Poor noted The audit team to that the bunkers were house the LINAC because ready not yet under still were they Therefore construction. the delivery this delayed the UCI. to of the LINAC - - - Variance No variance could The variance not be ascertained manage since ment did not set tar performance gets at planning. Variance was no There performance set at target planning with which the audit base could team ascertain on to the variance. Linear Acceler Cancer for ator not treatment procured ------Achieved Target Target Achieved by Financial end year the Land for Regional cancer in Mbar center was fenced ara report The inception monitoring project for and impact evaluation and a was received was baseline survey Draft reconstructed. report baseline survey monitoring project for and impact evaluation ADB to was submitted The pro review for of Station curement and High Roof Wagon was concluded, Van the payment from Bank was effected. As of June 30th 2019, had a the project number of 186 total trainees long-term PhD, (Masters, Addi Fellowships). the project tionally, has also enrolled who are 13 fellows in training receiving fellowship the three established programs at the Uganda Cancer As of June Institute 30th 2019, 87 trainees completed have long-term trainees programs. training These include eigh in (18) fellows teen programmes different including Paediatric medical Oncology, surgical oncology, gynaeco oncology, and Oncology logic 1 in interventional 25 MMEDs radiology, surgery, (Radiology, medicine, internal anaesthe pathology, sia and paediatrics), 1 Radio pharmaceutics, and 17 other masters, 27 other programmes MakCHS undertook Needs the Training The final Assessment. was submitted report UCI to Target Achieved by Financial end year The consultant commenced with phase II of the contract, (supervision of the construc tion works). The three (03) monthly construction supervision up to reports, the month of June 2019, were to submitted UCI of Construction the multipur pose building is at 12% currently of civil works. Construction delays were attribut partly NEMA ed to to directives trans have of portation excavated mass done material at night. only The planned was not target by achieved the end of Financial Year 0 6,830,247 11,017,427 UGX (‘000’) UGX (‘000’) UGX Amount Spent Amount Spent

Amount Amount released released UGX (‘000’) UGX (‘000’) UGX

UGX (‘000’) UGX (‘000’) UGX Revised budget Revised budget Revised amount amount 7,336,900 Budgeted Budgeted Budgeted 24,050,000 34,865,234 UGX (‘000’) UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for the Land for Regional Cancer in Mbar Center fenced ara stu Selected dents trained, consultancies implemented such as Training Needs Assess ment, Operations facili EAC for tated Planned Target the FY 18/19 for pay Advance the ment for of construction the Multipurpose the building for On Africa East Institute cology Linear Acceler Cancer for ator pro treatment cured - - - Output 085704 Can Institute cer Support Services Output 085772 Government Buildings and Administra Infra tive structure 085777 of Purchase Specialised Machinery & Equipment - Project 1345 Project ADB Sup UCI port to Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 133 Appendix V: Showing extent of delivery of planned outputs - -

Causes for the Causes for variances noted The audit team that Magnetic Reso Imaging Machine nance diagnosis Cancer for due was not procured delays in the pro to as process curement the from complaints ADB during to bidders were stage the sourcing of in the process raised, specifications reviewing of the MRI noted The audit team that the procurement along stalled process the way and funds were the IT to advanced the configure to officer CCTV existing already the against Cameras plan and procurement laws. - - - Variance Magnetic Reso Imaging nance Machine for diagno Cancer sis not pro cured. No variance No variance No variance No variance Cameras CCTV and not installed configured - Achieved Target Target Achieved by Financial end year was The target by not achieved the end of year financial 18/19 10 desktop computers procured. back Storage up system and installed configured UCI Comput and PBX ers and serviced maintained and Installation of configuration UCI mails Cameras CCTV not installed and configured 350,000 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

350,000 amount Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for Magnetic Reso Imaging nance Machine for diagnosis Cancer procured Com 10 Desktop procured. puters back up Storage installed system and configured UCI Computers and PBX serviced and maintained and Installation of configuration UCI mails Cameras CCTV and installed configured Output 085776 of Purchase and ICT Office Equipment, including Software Project 1476 Project Institutional Support Uganda to Cancer Institute

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 134 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs

Causes for the Causes for variances initiation of the Late process procurement planning Poor Variance A barcode was not reader by end procured of FY 2018/19 No variance No variance No variance No variance No variance No variance was no There performance set at target planning with which the audit base could team ascertain on to the variance. - - - - - Achieved Target Target Achieved by Financial end year was The target by not achieved the end of year financial 1 patient Mon itor pulse oximetry done by bedside monitors 10 infusion pumps Sevoflurane was vaporizer bought along side the anaes thetic machine 10 Oxygen con centrators 1 anesthesia machine Specialized equip medical ment were and serviced maintained 781,000 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

781,000 amount Budgeted Budgeted UGX (‘000’) UGX - - - - Planned Target Planned Target the FY 18/19 for of Procurement reader a Barcode Monitors Patient Pulsoximeters Infusion Pump Sevoflurane Evaporizers Oxygen Concen trators Ma Anesthetic chine procured and Service Maintenance of specialized Equip Medical ment and Ma chines at UCI Output 085777 of Purchase Specialised Machinery & Equipment Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 135 Appendix V: Showing extent of delivery of planned outputs - - -

Causes for the Causes for variances Management explained was an in that there in the number of crease drug shops Management explained that the underperfor to was attributed mance by of business closure some pharmacies Management (director the over DIE) attributed the to performance investiga spontaneous tions and intelligence gathering. - - - of drug shop pharmacy Variance 3,111 compliance con visits were above ducted the planned target 7 compliance not visits were conducted 4.68% enforcement actions effect ed in line with inspectorate and intelligence recommen dations were the done above planned target - - - - - Achieved Target Target Achieved by Financial end year of 15,413 A total drug shop com visits pliance conduct were ed. of 2016 A total pharmacy com visits pliance conducted were 84.68% (105/124) of enforcement actions were in line effected with Inspec and torate intelligence recommen dations. The of 80% target was met. 777,050 449,253 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

510,045 777,050 amount Budgeted Budgeted UGX (‘000’) UGX - - - Planned Target Planned Target the FY 18/19 for 12,302 drug shop compliance visits. 2023 pharma cies compliance visits. 80% of enforce ment actions in line effected with inspectorate and intelligence recommenda tions - Output All districts 3 visited times a year 12 coun try-wide enforcement activities - - - Project NDA Directorate of Inspec tions and Enforce ment (DIE). These support supervision inspections regional are based and friendly. This is also under the DIE and always undertaken as a task by all force regional inspectors combin ing and all covering branches

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 136 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs

Causes for the Causes for variances Variance ------Achieved Target Target Achieved by Financial end year of 22 A total enforcement operations conduct were ed during the year by financial the enforcement team. On average 99.9% of iden tified illegal handled outlets con a logical to clusion. 100% of iden tified illegal pharmacies and 99.75% of identified illegal drug shops were a log to handled conclusion. ical of 37 A total and 803 illegal pharmacies and drug shops re were spectively identified during these opera tions. 37 pharmacies and 715 drug shops were impounded were 83 Arrests made, 797 drug shops were and 57 closed were cases court initiated. UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for 100% of iden tified illegal handled outlets con a logical to clusion. Output Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 137 Appendix V: Showing extent of delivery of planned outputs

Causes for the Causes for variances planning Poor planning Poor Management attributed to performance the over carried joint operations out. - - - - - Variance The variance not be could ascertained manage since ment did not set performance at plan targets ning The variance not be could ascertained manage since ment did not set performance at plan targets ning. 5 enforcement operations hawk against ing carried the out above planned target ------Achieved Target Target Achieved by Financial end year of 34 op A total against erations of sale illegal medicines in were markets done through out the financial year 2 Operations coun against and terfeits unregistered medicines were conducted of 19 A total enforcement operations hawk against ing was con during ducted the financial 263 med year. icine hawkers and 252 illegal advertisers identi were fied during the operations. UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - - - Planned Target Planned Target the FY 18/19 for on down Crack of classified sale drugs in mar kets. Operation coun against and terfeits unregistered medicines 14 Enforcement con operations against ducted hawking Output Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 138 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs

Causes for the Causes for variances noted The audit team act is that the NFDA because nonexistent and parliament cabinet it, passed had not yet which spells out its which the for mandate serve guidelines would purpose. Variance No variance The 8 draft and regulations guidelines were not developed Achieved Target Target Achieved by Financial end year 8 sensitization meetings were held 184,281 160,062 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

160,000 219,800 amount Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for 8 sensitization meetings held regula 8 draft tions and guide lines developed - - - - Output Sensitization of stakehold ers Regu Draft lations and guidelines for un products der National and Food Drug Author ity (NFDA) proposed manual ------Project At the beginning and during pe licensing riod, inspec organize tors workshops on matters of licensing, good man ufacturing and practices undertake stakeholder’s awareness campaigns. The Food desk task is un force der the Legal Department. reg It drafts ulations and guidelines products for under the Nation al Food and Drug Authority’s Act (NFDA) proposed Manual. This was created track fast to the creation of the NFDA. Liaises with depart legal ment under the legal unit and collaborates with UNBS Stan for quality dards compliances. Budget line -8140.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 139 Appendix V: Showing extent of delivery of planned outputs -

Causes for the Causes for variances that 312 Audit noted human and veterinary medicines applications above evaluated were the planned target dossiers new because out that did carried were impli any cost not have This is because cation. of registration renewal off, since had not taken instrument the statutory of care did not take some activities, such as fees. renewal - Variance 312 human and veterinary medicines ap were plications above evaluated the planned target - Achieved Target Target Achieved by Financial end year 1,912 new human and ap veterinary were plications evaluated. 195,006.31 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

274,900 amount Budgeted Budgeted UGX (‘000’) UGX - Planned Target Planned Target the FY 18/19 for 1600 evaluation and human med veterinary icines Output of Evaluation drug application marketing for authorization. Expert opinions and joint activities ------Project This under the of Directorate As Product and sessment Regulations. It does the drug assessment product for It registration. does the dos sier evaluation – 5120 UGX. 234,900,000 and undertake confer and ences workshops – 5140 UGX 40,000,000. The Manufac submit turers all detailed information regarding the product, its process of manufac turing, side con effects, the lab tents, dissolu test tion period of the drug, and all these are into contained a document a dos called A sample sier. is also sub NDA to mitted and testing for If validation. any are there with issues tests, the NDA additional is information from obtained the manufac who then turer amends the at a dossier fee. prescribed

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 140 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - - -

Causes for the Causes for variances Management explained appli that 519 variation above conducted cations the planned target was an there because amalgamation of minor, major and notified variations Long consultative process Management explained system that the NDA in the month was down so a drug of December, was not publi register cized. Management explained joint as that the EAC meetings was sessment three scheduled were (3) times. - - - Variance ap 519 variation were plications above conducted the planned target The process of developing for a system and registration still renewal ongoing 1 drug register was not publi cized 1 joint assess ment meeting was not held - - - - Achieved Target Target Achieved by Financial end year 1,119 variation applications evaluated. were The 4 proce regis for dures renewal tration developed, they however in draft were pending form approval 11 drug reg were isters publicized 3 joint assess ment meetings held were UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for 600 variations 4 procedures registration for devel renewal oped 12 drug registers publicized 4 joint assess ment meeting reports - - Output a Develop for system registration and renewal a Maintain and current date up to drug register Undertake joint as sessment activities with other regula agencies tory Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 141 Appendix V: Showing extent of delivery of planned outputs

Causes for the Causes for variances - Variance 1 (one) engage ment meeting stake with key was not holders held - -

th May May nd th Achieved Target Target Achieved by Financial end year engage Three ment meetings held with were stakehold key on 2 ers 2019, 24 2019 and 14 September 2018. 205,000 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

205,000 amount Budgeted Budgeted UGX (‘000’) UGX Planned Target Planned Target the FY 18/19 for 4 engagement meeting with key holders stake - Output Dissemi nation of drug related information improve to regulatory compliance marketing for authorization applications - - - - - Project The Director of Product ate Assessment and Registra tion (DPAR) undertake this task which is strictly on Herbal medicines. It evaluates the herbal medicines quality for assurances. The produc er provides information the regarding processing environment, and its effect, all included in a dossier. These were down broken TMT into: unit survey inspec tions – UGX 50,000,000; Herbal unit workshops – UGX 40,000,000, and other Herbal ex penses – UGX 115,000,000. These summed UGX give 205,000,000

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 142 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - -

Causes for the Causes for variances Management explained herbal that 46 foreign not eval were products did they because uated the antici not receive number of foreign pated herbal products. Management explained herbal that 38 local evaluated products the planned above there because target in was an increase the number of local the in to herbal products market officer The responsible the not explain could of the variance cause - - Variance herb 46 foreign were al products not evaluated herbal 38 local evalu products the above ated planned target reports 3 survey above conducted the planned target. - - Achieved Target Target Achieved by Financial end year 34 foreign were products evaluated herbal 118 local were products evaluated were Surveys in conducted South Central, North Eastern, ern, Eastern, West Western, South Nile, Western, data where was collect ed, statistical done analysis and reports with shared the respective as Directorates well UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - - - Planned Target Planned Target the FY 18/19 for prod 80 foreign ucts evaluated (herbal) 80 local evalu products ated reports 4 survey and rec shared ommendations implemented - - - Output of Evaluation drug appli for cation marketing authorization of herbal Surveys conducted establish to availability and distribu tion of herbal medicine to regu inform lation Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 143 Appendix V: Showing extent of delivery of planned outputs

Causes for the Causes for variances Management explained engaged with that they of the other associates of the stakeholders herbal manufacturers officer The responsible the not explain could of the variance cause - - Variance 2 meetings held with bodies in in herbal volved conduct were the ed above planned target 2 sensitization meetings were not conducted No variance - - Achieved Target Target Achieved by Financial end year Engagement and collabora meetings tive held in: were - Bundibugyo 17th June 2019 Masaka - 19th June 2019 - 21st Mbarara June 2019 - 27th Kireka May 2019 - 28th Kireka May 2019 Jinja - 5th July 2019 Sensitization for workshop herbal local manufacturers on 17th January 2019 and on 24th January 2019. 1 herbal re report search was produced UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for 4 meetings held with bodies in in herbal volved regulation 4 sensitization meetings held and recommen dations 1 herbal research report - - - - Output Strengthen of regulation herbal medi cines through engagement and build of capacity domestic herbal manu facturers Build capacity of domestic herbal manu meet factures Strengthen the regula tion of herbal medicines through research Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 144 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - - -

Causes for the Causes for variances not The audit team ed that 62 wholesale pharmacies & external not li were stores as incomplete censed, to was availed data as the the audit team starts exercise licensing in January and ends of Review December. guideline the licensing to also contributed due underperformance the change in policy to outlined in the licensing guideline 2018, where pharmacies wholesale any not perform could activities. retail Management explained pharma that 24 retail not licensed cies were 24 retail because the pharmacies closed business. Management explained device that 11 medical licensed were sellers the planned above there because target in the was an increase number of medical sellers. device - Variance 62 wholesale pharmacies & external not were stores licensed. phar 24 retail not macies were licensed. 11 medical sellers device licensed were the above planned target. - Achieved Target Target Achieved by Financial end year 526Wholesale pharmacies and 103 External drug stores licensed were phar 1124 retail macies 117 medical outlets devices licensed were the across country 157,848 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

159,848 amount Budgeted Budgeted UGX (‘000’) UGX - Planned Target Planned Target the FY 18/19 for 691 wholesale pharmacies & stores external licensed. phar 1148 retail macies licensed. 106 medical sellers device licensed. - Output of Licensing pharmaceuti premises cal ------Project The Direc of In torate spection and Enforcement (DIE). This is the largest in directorate the Authority. This specific activity was un charged der 3140-Li of censing drug outlets. is focus Here on explaining the licensing guidelines, sensitizing both old and new stakeholders ensure to compliance. The process is of licensing Also, covered. the appli and cation for evaluation of suitability the prem ises is also covered.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 145 Appendix V: Showing extent of delivery of planned outputs

Causes for the Causes for variances that 1583 Audit noted not drug shops were because licensed availed data incomplete of the audit team to status the licensing as the is incomplete starts exercise licensing in January and ends December. Management explained facilities that 5 local not inspected were was no there because that came facility local up during the financial year. Management explained was an that there in the number increase to facilities of foreign inspect. - - - Variance 1583 drug not shops were licensed facili 5 local not ties were inspected. fa 56 foreign cilities inspect the ed above planned target. - - - - - Achieved Target Target Achieved by Financial end year 10720 (91.82%) Drug Shops been have during licensed the financial year. in 18 local spections have been conduct ed during the year. financial All local were facilities inspected of 206 A total in foreign spections have been conduct ed during the year financial and a target of 200 foreign GMP inspec met. tions were 2,113,967 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount 2,201,794 Budgeted Budgeted UGX (‘000’) UGX - Planned Target Planned Target the FY 18/19 for 12,303 drug shops licensed facilities 23 local inspected. facili 150 foreign ties inspected. - - - - Output Conduct GMP inspections and assess ments of and foreign domestic pharmaceuti manufac cal turing sites (FFPs/CROs/ APIs/Biologi cals/Herbals) Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 146 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - -

Causes for the Causes for variances Management explained that 5 herbal facilities the above inspected because planned target was an increase there in the number of local herbal manufacturing facilities noted The audit team did not have that they to staff the technical since the CRO’s conduct still were that they building capacity noted The audit team did not have that they to staff the technical the API’s conduct not The audit team ed that 500 samples under the WHO project the post in addition to shipment and Post Surveillance Marketing tested were samples Management explained med that 265 veterinary the above icines tested because planned target policy of a Government that all that directed be would acaricides tested. - - Variance 5 herbal facil ities inspect the ed above planned target were 4 CRO’s not conducted were 10 API’s not conducted 249 human medicines were the above tested planned target 265 veterinary medicines the above tested planned target. - - - Achieved Target Target Achieved by Financial end year 25 herbal in spections have been conduct ed during the year financial 1 CRO in spection was conducted 1249 human medicines were tested 415 veterinary medicines tested 758,794 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount 1,468,558 Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for 20 herbal facili ties inspected. 5 CROs inspect ed. 10 API facilities inspected. 1000 human medicines. 150 veterinary medicines. - - Output samples Test of medi cines- with emphasis on micro-biology for analysis injectable, herbals, domestically manufactured products, and devices other phar maceutical at products NDQCL and other labs - - Project Directorate of Laborato ry services. for It tests quality com pliances.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 147 Appendix V: Showing extent of delivery of planned outputs - - - -

Causes for the Causes for variances Management explained that 91 LLINS not tested government because 9 con procured only signments of LLINS during the financial year. Management explained not were that 7 gloves did they because tested the antici not receive number of gloves pated Management explained of con that 9 batches not tested doms were did not they because the anticipated receive for number of batches the condoms. Management explained instru that 66 surgical not tested ments were of the most because instruments surgical month in the last came of the FY, and not all in a very be tested could short period of time. - Variance 91 LLINS were not tested were 7 gloves not tested of 9 batches were condoms not tested. in 66 surgical were struments not tested Achieved Target Target Achieved by Financial end year 9 LLINS were tested 193 gloves tested of 441 batches tested condoms 84 surgical instruments tested UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

amount Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for 100 LLINS 200 Gloves 450 con doms(batches) 150 surgical instruments(su syringes tures, - and needles) tested Output Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 148 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs - - - -

Causes for the Causes for variances Management explained that 91 LLINS not tested government because 9 con procured only signments of LLINS during the financial year. Management explained not were that 7 gloves did they because tested the antici not receive number of gloves pated Management explained of con that 9 batches not tested doms were did not they because the anticipated receive for number of batches the condoms. Management explained instru that 66 surgical not tested ments were of the most because instruments surgical month in the last came of the FY, and not all in a very be tested could short period of time. the Causes for variances noted The audit team that an ambitious target was set at planning, that there the fact given was no baseline target set. Management also lack of this to attributed enough human resource all the ADR collect to reports. - - Variance 91 LLINS were not tested were 7 gloves not tested of 9 batches were condoms not tested. in 66 surgical were struments not tested Variance 862 ADR re not ports were received Achieved Target Target Achieved by Financial end year 9 LLINS were tested 193 gloves tested of 441 batches tested condoms 84 surgical instruments tested Target Achieved by Financial end year of 538 A total ADR reports received were 63,279 UGX (‘000’) UGX (‘000’) UGX Amount Spent Amount Spent

Amount Amount released released UGX (‘000’) UGX (‘000’) UGX

UGX (‘000’) UGX (‘000’) UGX Revised budget Revised budget Revised

98,665 amount amount Budgeted Budgeted Budgeted UGX (‘000’) UGX (‘000’) UGX - - - Planned Target Planned Target the FY 18/19 for 100 LLINS 200 Gloves 450 con doms(batches) 150 surgical instruments(su syringes tures, - and needles) tested Planned Target the FY 18/19 for 50 ADR reports and an received per region alyzed per quarter - Output Output the Increase effectiveness and visibility of pharma covigilance system ------Project Project Directorate of Products This Safety. aims at increasing the effec of tiveness the pharma covigilance cov systems ering systems of reporting. The public is sensitized to on how react counter the drug reactions. It circulates to forms health facili record ties to any reactive medicine cas patients. es to Hospitals visited, are engage pat ents on drug cas reaction es and pick for samples lab testing. 6130 – Phar macovigi training lance at regional – UGX centres 27,665,000 and 6170 – National Pharma covigilance ac Centre tivities -UGX 71,000,000

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 149 Appendix V: Showing extent of delivery of planned outputs - - - -

Causes for the Causes for variances noted The audit team of that 1,621,423 kgs pharmaceuti obsolete the above destroyed cals because planned target from of a directive a for board, the NDA responsibility, corporate all obsolete destroy to medicines in all public across health facilities the country. officer The responsible an expla not give could nation about the cause of the variance. not The audit team ed that the 13 outlets not audited that were of transport because in the re constraints vehicle gions regarding availability. planning Poor - - - Variance of 1,621,423 kgs phar obsolete maceuticals destroyed were the above planned target. 1% of lab equipment fully functional that 13 outlets not audited were The variance not be could ascertained manage since ment did not set performance at plan targets ning - - - Achieved Target Target Achieved by Financial end year of A total 1671.423 tons of obsolete medicines were destroyed. 143 Destruction certificates issued. were Number of Total Equipment: 141 Faulty/Non functioning Equipment: 9 Percentage of functioning equipment = 94% 487 outlets audited were substan for dard/falsified products. 18 Schools were out of 20 visited and a targeted of 11,080 total were students sensitized. these However schools were not representa in all the 7 tive regions NDA 73,751 98,125 226,605 709,909 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

80,000 110,000 193,000 665,881 amount Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for de 50,000kgs stroyed 95% of lab equipment fully functional 500 outlets for audited substandard/fal sified products on IEC materials drug information disseminated in all 7 NDA regions ------Output Destruction of obsolete pharmaceu ticals accredita tion form medicines laboratory and microbi unit ology calibration, qualification, maintenance of lab equip ment Conduct post sur market veillance Conduct pub lic awareness about safety, and efficacy, quality med icine - - - - Project Directorate of Laborato ry Services Directorate of Product Safety Directorate of Product Safety. 6110 – Pub lic aware ness 6150 – Sen sitisation in schools

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 150 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs ------

Causes for the Causes for variances noted The audit team of that 1,621,423 kgs pharmaceuti obsolete the above destroyed cals because planned target from of a directive a for board, the NDA responsibility, corporate all obsolete destroy to medicines in all public across health facilities the country. officer The responsible an expla not give could nation about the cause of the variance. not The audit team ed that the 13 outlets not audited that were of transport because in the re constraints vehicle gions regarding availability. planning Poor the Causes for variances Management explained shows talk that 6 radio above conducted were the planned target airtime of free because by the media given houses. The over is also at performance the increase to tributed in the media activities to at 25 year mark the NDA celebrations. Management did not as an explanation give why the 3 TV shows to not held were Management explained that 2 publications the planned tar above the increase get due to in media activities to of NDA. mark 25 years - - - Variance of 1,621,423 kgs phar obsolete maceuticals destroyed were the above planned target. 1% of lab equipment fully functional that 13 outlets not audited were The variance not be could ascertained manage since ment did not set performance at plan targets ning Variance talk 6 radio were shows above conducted the planned target. No variance that Audit noted were 3 TV shows not held 2 publications the above planned target. No variance recorded ------Achieved Target Target Achieved by Financial end year of A total 1671.423 tons of obsolete medicines were destroyed. 143 Destruction certificates issued. were Number of Total Equipment: 141 Faulty/Non functioning Equipment: 9 Percentage of functioning equipment = 94% 487 outlets audited were substan for dard/falsified products. 18 Schools were out of 20 visited and a targeted of 11,080 total were students sensitized. these However schools were not representa in all the 7 tive regions NDA Target Achieved by Financial end year talk 12 radio were shows held in the dis tricts of Mbar Bushenyi, ara, Kabale, Kayunga, Jinja, Hoima, Masindi, Bundibujo, and Kabarole, talk 6 radio in Kam shows pala The 12 meetings held were shows 4 TV talk held on TV NBS, NTV West, and UBC 4 Publications done in were newspapers; NewVision, Monitor publications, Orumuli and 2 magazines Participated in the regional of cerebrations 25 years NDA (walks) 73,751 98,125 177,613 226,605 709,909 UGX (‘000’) UGX (‘000’) UGX Amount Spent Amount Spent

Amount Amount released released UGX (‘000’) UGX (‘000’) UGX

UGX (‘000’) UGX (‘000’) UGX Revised budget Revised budget Revised

80,000 110,000 193,000 156,000 665,881 amount amount Budgeted Budgeted Budgeted UGX (‘000’) UGX (‘000’) UGX - - - Planned Target Planned Target the FY 18/19 for de 50,000kgs stroyed 95% of lab equipment fully functional 500 outlets for audited substandard/fal sified products on IEC materials drug information disseminated in all 7 NDA regions Planned Target the FY 18/19 for talk 12 radio shows 12 meetings 4 TV shows pub 4 articles lished 7 walks ------Output Destruction of obsolete pharmaceu ticals accredita tion form medicines laboratory and microbi unit ology calibration, qualification, maintenance of lab equip ment Conduct post sur market veillance Conduct pub lic awareness about safety, and efficacy, quality med icine Output Conduct campaigns improve to visibility of veterinary activities and enhancing the image of on vet NDA erinary drugs regulation - - - - Project Directorate of Laborato ry Services Directorate of Product Safety Directorate of Product Safety. 6110 – Pub lic aware ness 6150 – Sen sitisation in schools Project Veterinary Unit

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 151 Appendix V: Showing extent of delivery of planned outputs

Causes for the Causes for variances Variance No variance recorded ------Achieved Target Target Achieved by Financial end year 3 1 meeting with UNSCT, 1 NALIRI, MAAIF, 4 COVAB, and 5 UNBS on the updates on Regulation of veterinary Drugs and other require ments. in the world Participated VET day in the Participated resistance Antimicrobial in celebrated usually week November in the World Participated Animal Day but UVB This was initiated period a grace for requested and the joint compliance commence to activities are the in January 2020 after cycle licensing next by MAAIF was supported and chairs 4 office providing 2 desks. be provid to are Computers ed as and when available of the essential Development was initi drug list veterinary to and its development ated in FY 2019/2020 completed Uganda Veterinary The draft was handed over formulary and completion MAAIF for to pledged we were publication year support in financial 2019/2020 12 Regional sensitization held meetings were participants from involving districts corridor 30 cattle Ntungamo, of Mbarara, Kiruhu Lyantonde, Isingiro, Rukungiri, Kanungu, ra, Bushenyi, Sheema, Kabale, Buliisa, Hoima, Kiryandongo, Masindi, Kiboga, Kyank wanzi, Kikuube, Bundibujo, Kyenjojo, Kabarole, Ntoroko, Mubende, Mi Bunyangaboo, Kasanda, Kyegegwa, tyana, Kayunga and Mukono, Rubirizi and Kakumiro Conducting of a joint study of status on the current by June resistance acaricide 2019 with COVAB Financial support was given for print materials to UVA to in participated this event, conference press exhibitions, in and joined cerebrations district Buyende and AGM the UVA Supported symposium 94,977 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

100,000 amount Budgeted Budgeted UGX (‘000’) UGX - - Planned Target Planned Target the FY 18/19 for 10 joint activities held, meeting shared reports and recommen dations imple mented - Output Carry out collaborative activities with MAAIF, UVB, UVA, Academia & Research institutions key that are veterinary to drug veter inary drug regulation Project

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 152 during the Financial Year 2018/19 | A Report by the Auditor General Appendix V: Showing extent of delivery of planned outputs -

Causes for the Causes for variances Causes for the Causes for variances Management explained did not receive that they number the expected during the staff of new year. financial Management could the audit to not explain of the the cause team variance. noted The audit team that the procurement of the other one process in FY started mini laptop to over 18-19, and spilled FY 19-20 Management explained studies that 2 research bud were conducted but under DPAR, geted supervised under DPS - - Variance No variance recorded Variance 26 computers not pro were cured No variance were 2 printers not procured 1 mini laptop was not pro cured. ------

Achieved Target Target Achieved by Financial end year 3 1 meeting with UNSCT, 1 NALIRI, MAAIF, 4 COVAB, and 5 UNBS on the updates on Regulation of veterinary Drugs and other require ments. in the world Participated VET day in the Participated resistance Antimicrobial in celebrated usually week November in the World Participated Animal Day but UVB This was initiated period a grace for requested and the joint compliance commence to activities are the in January 2020 after cycle licensing next by MAAIF was supported and chairs 4 office providing 2 desks. be provid to are Computers ed as and when available of the essential Development was initi drug list veterinary to and its development ated in FY 2019/2020 completed Uganda Veterinary The draft was handed over formulary and completion MAAIF for to pledged we were publication year support in financial 2019/2020 12 Regional sensitization held meetings were participants from involving districts corridor 30 cattle Ntungamo, of Mbarara, Kiruhu Lyantonde, Isingiro, Rukungiri, Kanungu, ra, Bushenyi, Sheema, Kabale, Buliisa, Hoima, Kiryandongo, Masindi, Kiboga, Kyank wanzi, Kikuube, Bundibujo, Kyenjojo, Kabarole, Ntoroko, Mubende, Mi Bunyangaboo, Kasanda, Kyegegwa, tyana, Kayunga and Mukono, Rubirizi and Kakumiro Conducting of a joint study of status on the current by June resistance acaricide 2019 with COVAB Financial support was given for print materials to UVA to in participated this event, conference press exhibitions, in and joined cerebrations district Buyende and AGM the UVA Supported symposium Achieved Target Target Achieved by Financial end year 34 computers procured were and distributed, a sam however conducted ple on some of the for computers compliance that revealed the computers had higher specifications to in relation the required specifications for 1 license Server Windows 2016 was pro cured 8 laser jet were printers procured 3 mini laptops procured were Audit noted led that 5 NDA was research conducted. 94,977 37,524 UGX (‘000’) UGX 515,110.63 UGX (‘000’) UGX Amount Spent Amount Spent

Amount released Amount released UGX (‘000’) UGX UGX (‘000’) UGX

UGX (‘000’) UGX UGX (‘000’) UGX Revised budget Revised Revised budget Revised

100,000 amount 400,000 amount Budgeted Budgeted 1,338,298 UGX (‘000’) UGX Budgeted Budgeted UGX (‘000’) UGX ------Planned Target Planned Target the FY 18/19 for 10 joint activities held, meeting shared reports and recommen dations imple mented Planned Target Planned Target the FY 18/19 for 60 computers server 1 windows 10 printers gad 10 mobile inspec gets for tors re led 3 NDA studies search conducted on medicinal herbal, products: antibiotics, an ti-malarials. - - - Output Carry out collaborative activities with MAAIF, UVB, UVA, Academia & Research institutions key that are veterinary to drug veter inary drug regulation Output req Provide hard uisite NDA for ware operations Conduct operational research Project Project Directorate of Product Safety

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 153 Appendix V: Showing extent of delivery of planned outputs

Causes for the Causes for variances not Management could an explanation provide why the monitoring as to validation visits and field not conducted. were - Variance and Monitoring field reporting validation data the re visits to not gions were conducted. The mid-term report review was not carried out. - - - - - Achieved Target Target Achieved by Financial end year start The team on ed working the Monitoring and Evaluation and the strategy ex is final draft by Sep pected 2019. tember The monitoring and evalua tion indicators framework was de work during veloped the financial and was year in integrated plan. the work The half year performance was report and developed shared. 49,000 UGX (‘000’) UGX Amount Spent

Amount released UGX (‘000’) UGX

UGX (‘000’) UGX Revised budget Revised

30,672 60,000 amount Budgeted Budgeted UGX (‘000’) UGX - - - - Planned Target Planned Target the FY 18/19 for a) Conduct M&E policy and strat egy reviews. b) monitoring and reporting valida field data the tion visits to regions c) Conduct bi-an nual and annual performance meet evaluation ings. the Carryout plan strategic review mid-term - Output 4 M&E re ports Mid-term report review - - Project Directorate of Cooper Services ate Directorate of Cooper Services ate

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 154 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

BUTABIKA NMRH Output 085503 Long Term Planning for Mental Health

Invoice Number Description Payment Distribution Supplier MTEF Expenditure Date Amount code code R484a-June-19 Office imprest for the Month 5-Jun-19 1,436,750 Treasury Single Ac- 85503 221007 of June 2019 count (Cash) R289c-Feb-19 Office imprest for the month 28-Feb-19 4,000,000 Treasury Single Ac- 85503 221007 of march 2019 count (Cash) R408-Jan-19 Payment for research on 25-Jan-19 2,000,000 Muron Julius 85503 221011 pattern of violent incidents experienced by staff working in mental health units in Uganda. 76559-01OCT18 Duty Allowance 1st Quarter 4-Oct-18 165,000 Ayakaka Eunice 85503 227001 2018-19 663742-01OCT18 Duty Allowance 1st Quarter 4-Oct-18 165,000 ALIOWAKU ISAAC 85503 227001 2018-19 1010104 221195-01OCT18 Duty Allowance 1st Quarter 4-Oct-18 165,000 Nampijja Robinah 85503 227001 2018-19 78181-01OCT18 Duty Allowance 1st Quarter 4-Oct-18 165,000 Ukura William 85503 227001 2018-19 78044-01OCT18 Duty Allowance 1st Quarter 4-Oct-18 165,000 Rehema Amahd Ra- 85503 227001 2018-19 mathan 112550-01OCT18 Duty Allowance 1st Quarter 4-Oct-18 165,000 Nyegenye Justine 85503 227001 2018-19 Dally 77398-01OCT18 Duty Allowance 1st Quarter 4-Oct-18 165,000 Mbabazi Mary Jac- 85503 227001 2018-19 queline 77838-17DEC18 Duty Allowance 2nd Quarter 19-Dec-18 150,000 Namukhula Justine 85503 227001 2018-19 Juliet 77817-17DEC18 Duty Allowance 2nd Quarter 19-Dec-18 150,000 Nampijja Kikaawa 85503 227001 2018-19 Regina 208305-17DEC18 Duty Allowance 2nd Quarter 19-Dec-18 150,000 Namuli Grace 734035 85503 227001 2018-19 R033-Dec-18 Fuel for hospital vehicle 5-Dec-18 818,000 United Bank For Africa 85503 227001 operations during December Government Fuel 2018 R394-Jan-19 Payment for facilitation 25-Jan-19 220,000 Kasinga Edith 85503 227001 allowance for staff to attend the 33rd NRM day in Tororo R392-Jan-19 Payment for night allowance 25-Jan-19 110,000 Kiiza Lukomwa Daniel 85503 227001 to the driver to attend the 33rd NRM day in Tororo. R391-Jan-19 Payment for night allowance 25-Jan-19 240,000 Aisu Aloysius. 85503 227001 to the heads of support ser- vices & Accounts to attend the 33rd NRM day in Tororo. R412-Mar-19 Transport allowance for 28-Mar-19 74,750 Birabwa Oketcho 85503 227001 Ms.Murungi Prisca Harriet R416-Nov-18 Fuel for the hospital gener- 28-Nov-18 500,000 Wandera Anthony 85503 227004 ators Okello R033-Dec-18 Fuel for hospital vehicle 5-Dec-18 282,000 United Bank For Africa 85503 227004 operations during December Government Fuel 2018

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 155 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

R476-Apr-19 Fuel to attend the Interna- 2-May-19 309,000 Kayongo Charles 85503 227004 tional labour day celebra- tions- 1st-May-19 R341-Nov-18 Technical support supervi- 23-Nov-18 1,010,000 Nakku Juliet 85503 227004 sion rendered to Regional Referral hospitals’ mental health in the 2nd Quarter. Sub-Total 12,605,500 Output 085504 Specialized Outpatient and PHC Services Provided R167-Mar-19 Duty allowance while pre- 21-Mar-19 220,000 Kasinga Edith 85504 211103 paring documents for PAC from 4th to 6th Mar-19. R172-Mar-19 Duty allowance while pre- 21-Mar-19 110,000 Mirembe Alice 85504 211103 paring documents for PAC from 4th to 6th Mar-19. R168-Mar-19 Duty allowance while pre- 21-Mar-19 110,000 JULIET KIRANGI 85504 211103 paring documents for PAC from 4th to 6th Mar-19. R169-Mar-19 Duty allowance while pre- 21-Mar-19 110,000 ACHAN VICTORIA 85504 211103 paring documents for PAC 1011128 from 4th to 6th Mar-19. R170-Mar-19 Duty allowance while pre- 21-Mar-19 110,000 Mangeni Davis Helson 85504 211103 paring documents for PAC from 4th to 6th Mar-19. R173-Mar-19 Duty allowance while pre- 21-Mar-19 110,000 Basiima Barbara 85504 211103 paring documents for PAC from 4th to 6th Mar-19. R171-Mar-19 Duty allowance while pre- 21-Mar-19 110,000 Kayongo Charles 85504 211103 paring documents for PAC from 4th to 6th Mar-19.

Feb/003 Facilitation allowance -rec- 12-Feb-19 900,000 OKELLO PATRICK 85504 211103 onciliation of NTR 78295 Feb/001 Facilitation allowance -rec- 12-Feb-19 900,000 Aluonzi Ronald Dopa 85504 211103 onciliation of NTR Feb/002 Facilitation allowance -rec- 12-Feb-19 900,000 OTAI GEOFREY 85504 211103 onciliation of NTR Feb/004 Facilitation allowance 12-Feb-19 900,000 Omara Martin 85504 211103 -reconciliation of NTR and accountabilities. R376-Nov-18 Facilitation while responding 27-Nov-18 180,000 Mirembe Alice 85504 211103 to Audit Mgt letter. R378-Nov-18 Facilitation while responding 27-Nov-18 180,000 AMUGE CATHERINE 85504 211103 to Audit Mgt letter. 60170 R372-Nov-18 Facilitation while responding 27-Nov-18 180,000 Kibedi Williams 85504 211103 to Audit Mgt letter. 839803 R375-Nov-18 Facilitation while responding 27-Nov-18 180,000 Mangeni Davis Helson 85504 211103 to Audit Mgt letter. R373-Nov-18 Facilitation while responding 27-Nov-18 180,000 Kasinga Edith 85504 211103 to Audit Mgt letter. R371-Nov-18 Facilitation while responding 27-Nov-18 180,000 Barugahare, Davis 85504 211103 to Audit Mgt letter. R370-Nov-18 Facilitation while responding 27-Nov-18 180,000 ODEKE SIMON PETER 85504 211103 to Audit Mgt letter. 727966

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 156 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

R476-Apr-19 Fuel to attend the Interna- 2-May-19 309,000 Kayongo Charles 85503 227004 R377-Nov-18 Facilitation while responding 27-Nov-18 180,000 Basiima Barbara 85504 211103 tional labour day celebra- to Audit Mgt letter. tions- 1st-May-19 R374-Nov-18 Facilitation while responding 27-Nov-18 180,000 Mukhwana Asuman 85504 211103 R341-Nov-18 Technical support supervi- 23-Nov-18 1,010,000 Nakku Juliet 85503 227004 to Audit Mgt letter. Hyuha sion rendered to Regional R183-Mar-19 Fuel to attend the Interna- 21-Mar-19 480,000 Kayongo Charles 85504 211103 Referral hospitals’ mental tional Women’s Day celebra- health in the 2nd Quarter. tions. Sub-Total 12,605,500 R180-Mar-19 Fuel to attend the Interna- 21-Mar-19 400,000 Katende Herbert 85504 211103 Output 085504 Specialized Outpatient and PHC Services Provided tional Women’s Day celebra- tions. R167-Mar-19 Duty allowance while pre- 21-Mar-19 220,000 Kasinga Edith 85504 211103 paring documents for PAC R176-Mar-19 Night allowance to attend 21-Mar-19 110,000 Kiiza Lukomwa Daniel 85504 211103 from 4th to 6th Mar-19. the International Women’s Day National celebrations. R172-Mar-19 Duty allowance while pre- 21-Mar-19 110,000 Mirembe Alice 85504 211103 paring documents for PAC R175-Mar-19 Night allowance to attend 21-Mar-19 240,000 Aisu Aloysius. 85504 211103 from 4th to 6th Mar-19. the International Women’s Day National celebrations. R168-Mar-19 Duty allowance while pre- 21-Mar-19 110,000 JULIET KIRANGI 85504 211103 paring documents for PAC R179-Mar-19 Nigt allowance to attend the 21-Mar-19 110,000 Katende Herbert 85504 211103 from 4th to 6th Mar-19. International Women’s Day celebrations. R169-Mar-19 Duty allowance while pre- 21-Mar-19 110,000 ACHAN VICTORIA 85504 211103 paring documents for PAC 1011128 R182-Mar-19 Nigt allowance to attend the 21-Mar-19 110,000 Kayongo Charles 85504 211103 from 4th to 6th Mar-19. International Women’s Day celebrations. R170-Mar-19 Duty allowance while pre- 21-Mar-19 110,000 Mangeni Davis Helson 85504 211103 paring documents for PAC R165-Mar-19 Sitting allowance for prepar- 21-Mar-19 180,000 Kibedi Williams 85504 211103 from 4th to 6th Mar-19. ing responses to PAC from 839803 5th to 6th March, 2019. R173-Mar-19 Duty allowance while pre- 21-Mar-19 110,000 Basiima Barbara 85504 211103 paring documents for PAC R166-Mar-19 Sitting allowance for prepar- 21-Mar-19 180,000 ODEKE SIMON PETER 85504 211103 from 4th to 6th Mar-19. ing responses to PAC from 727966 5th to 6th March, 2019. R171-Mar-19 Duty allowance while pre- 21-Mar-19 110,000 Kayongo Charles 85504 211103 paring documents for PAC R416-Apri-19 Subsistance allowance 29-Apr-19 44,000 Mujuni Emmanuel 85504 211103 from 4th to 6th Mar-19. for resettling patients to Bushenyi district on 11th and Feb/003 Facilitation allowance -rec- 12-Feb-19 900,000 OKELLO PATRICK 85504 211103 12th April 2019 onciliation of NTR 78295 R341-Nov-18 Technical support supervi- 23-Nov-18 2,800,000 Nakku Juliet 85504 211103 Feb/001 Facilitation allowance -rec- 12-Feb-19 900,000 Aluonzi Ronald Dopa 85504 211103 sion rendered to Regional onciliation of NTR Referral hospitals’ mental Feb/002 Facilitation allowance -rec- 12-Feb-19 900,000 OTAI GEOFREY 85504 211103 health in the 2nd Quarter. onciliation of NTR 77883-17DEC18 Duty Allowance 2nd Quarter 19-Dec-18 150,000 Nanyombi Proscovia 85504 221002 Feb/004 Facilitation allowance 12-Feb-19 900,000 Omara Martin 85504 211103 2018-19 7746 -reconciliation of NTR and 39104-17DEC18 Duty Allowance 2nd Quarter 19-Dec-18 150,000 Nanfumba Francis 85504 221002 accountabilities. 2018-19 R376-Nov-18 Facilitation while responding 27-Nov-18 180,000 Mirembe Alice 85504 211103 77887-17DEC18 Duty Allowance 2nd Quarter 19-Dec-18 150,000 Nanyonga Roseline 85504 221002 to Audit Mgt letter. 2018-19 R378-Nov-18 Facilitation while responding 27-Nov-18 180,000 AMUGE CATHERINE 85504 211103 R479-May-19 Specialist support super- 31-May-19 633,040 Nakku Juliet 85504 221002 to Audit Mgt letter. 60170 vision to regional mental R372-Nov-18 Facilitation while responding 27-Nov-18 180,000 Kibedi Williams 85504 211103 health units for quarter 4 FY to Audit Mgt letter. 839803 2018/19 R375-Nov-18 Facilitation while responding 27-Nov-18 180,000 Mangeni Davis Helson 85504 211103 R338-May-19 Extra works and repairs for 21-May-19 170,750 Namaganda Juliet 85504 222001 to Audit Mgt letter. telephone services for April, May and June 2019 R373-Nov-18 Facilitation while responding 27-Nov-18 180,000 Kasinga Edith 85504 211103 to Audit Mgt letter. R342-Apr-19 Facilitate nurses to travel to 16-Apr-19 1,099,000 Kibikyo Deborah 85504 227001 Ntugamo district to attend R371-Nov-18 Facilitation while responding 27-Nov-18 180,000 Barugahare, Davis 85504 211103 nurses day celebrations to Audit Mgt letter. R90-Jan-19 Subsistance allowance while 11-Jan-19 110,000 Kiiza Lukomwa Daniel 85504 227001 R370-Nov-18 Facilitation while responding 27-Nov-18 180,000 ODEKE SIMON PETER 85504 211103 on official duties in Rakai to Audit Mgt letter. 727966 during December 2018

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 157 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

R029-Nov-18 Patient reintegration in sec- 15-Nov-18 1,091,000 Niwemuhwezi Jack- 85504 227001 ond quarter line R029-Mar-19 Facilitation for transporting 5-Mar-19 632,000 Maswaswa Ayub 85504 227001 discharged patients in March 2019 R77900-Sept-18 Facilitation to transport dis- 28-Sep-18 1,099,000 Niwemuhwezi Jack- 85504 227001 charged patients to respec- line tive villages during Sept 2018 R91-Jan-19 Subsistance allowance while 11-Jan-19 110,000 Mayanja Edirisa 85504 227001 on official duties in Naka- songola during December 2018 R001-Apr-19 Office imprest for the month 1-Apr-19 1,499,000 Treasury Single Ac- 85504 228002 of April 2019 count (Cash) Sub-Total 17,647,790 Output 085505 Community Mental Health Services and Technical Supervision

R439-Oct-18 Facilitation for carrying out 25-Oct-18 1,800,000 AMUGE CATHERINE 85505 227004 Audit Reviiew of Support 60170 services to Western Regional Ref hospitals R341-Nov-18 Technical support supervi- 23-Nov-18 670,000 Nakku Juliet 85505 227004 sion rendered to Regional Referral hospitals’ mental health in the 2nd Quarter. R001-Apr-19 Office imprest for the month 1-Apr-19 3,388,000 Treasury Single Ac- 85505 228002 of April 2019 count (Cash) Sub-Total 5,858,000 UBTS COLLECTION OF BLOOD Invoice Number Description Payment Distribution Supplier MTEF Expenditure Date Amount code code

RB182/4/2019 Facilitation, conference & 24-Apr-19 4,232,000 Nabuwule Elizabeth 85302 211103 branch fees to attend the In- Ggombe ternational Nursesday cele- brations in Ntugamo District from 9 - 12th May, 2019 RB256/11/2018 Funds for Assessment of 16-Nov-18 4,232,000 Nabuwule Elizabeth 85302 211103 Blood Transfusion Practices Ggombe and workshops for develop- ing of UBTS monitoring and Evaluation plans RB23/11/2018 Payment for Audit activities. 13-Nov-18 22,830,000 Gulu Regional Blood 85302 211103 Bank RB284/5/2019 Funds for grave construction 24-May-19 11,594,000 Mulindwa Steven 85302 211103 for the late Mwebaze Erioda Office Office attendant. RB1/11/2018 Funds for office running 1-Nov-18 1,515,800 Nakigudde Mary 85302 213001 Expense for the month of Doddie November 2018 RB55B/10/2018 Funds required to facili- 29-Oct-18 3,000,000 Treasury Single Ac- 85302 221001 tate staff who participated count (Cash) on the Independence day celebrations in kyotera Rakai District and the neccessary logistics.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 158 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

R029-Nov-18 Patient reintegration in sec- 15-Nov-18 1,091,000 Niwemuhwezi Jack- 85504 227001 RB55A/10/2018 Funds required to facili- 26-Oct-18 5,500,000 OTHIENO EDWARD 85302 221001 ond quarter line tate staff who participated MARK on the Independence day R029-Mar-19 Facilitation for transporting 5-Mar-19 632,000 Maswaswa Ayub 85504 227001 celebrations in kyotera Rakai discharged patients in March District and the neccessary 2019 logistics. R77900-Sept-18 Facilitation to transport dis- 28-Sep-18 1,099,000 Niwemuhwezi Jack- 85504 227001 RB37/11/2018 Office running expenses for 4-Dec-18 5,500,000 OTHIENO EDWARD 85302 221001 charged patients to respec- line the month of December 2018 MARK tive villages during Sept 2018 RB1/7/2018 Office running Expenses for 24-Jul-18 10,000,000 Treasury Single Ac- 85302 221001 R91-Jan-19 Subsistance allowance while 11-Jan-19 110,000 Mayanja Edirisa 85504 227001 the month of July 2018 count (Cash) on official duties in Naka- songola during December RB276/5/2019 Funds for Blood Donation 21-May-19 10,000,000 Treasury Single Ac- 85302 221001 2018 Drive with in Masaka Region count (Cash) for Week 2 of May 2019 R001-Apr-19 Office imprest for the month 1-Apr-19 1,499,000 Treasury Single Ac- 85504 228002 of April 2019 count (Cash) RB277/5/2019 Funds for Blood Donation 22-May-19 4,950,000 Mutebi Ayub 85302 221009 Drive with in Masaka Region Sub-Total 17,647,790 for Week 3 of May 2019 Output 085505 Community Mental Health Services and Technical Supervision RB278/5/2019 Funds for Blood Donation 22-May-19 4,950,000 Mutebi Ayub 85302 221009 R439-Oct-18 Facilitation for carrying out 25-Oct-18 1,800,000 AMUGE CATHERINE 85505 227004 Drive with in Masaka Region Audit Reviiew of Support 60170 for Week 3 of May 2019 services to Western Regional RB275/5/2019 Funds for Blood Donation 21-May-19 4,950,000 Mutebi Ayub 85302 221009 Ref hospitals with in Masaka Region for R341-Nov-18 Technical support supervi- 23-Nov-18 670,000 Nakku Juliet 85505 227004 Week 1 of May 2019 sion rendered to Regional RB3/6/2019 SDA advance 7-Jun-19 4,950,000 Mutebi Ayub 85302 221009 Referral hospitals’ mental health in the 2nd Quarter. RB29/12/2018 Accountable advance for 4-Dec-18 1,000,000 Shamira Asha Agip 85302 221009 Blood Drive Expenses to be R001-Apr-19 Office imprest for the month 1-Apr-19 3,388,000 Treasury Single Ac- 85505 228002 carried out in the areas of of April 2019 count (Cash) Busoga Region for the period Sub-Total 5,858,000 10th - 13th December 2018 by Jinja BCC UBTS RB30/12/2018 Accountable advance for 6-Dec-18 1,200,000 Kaggwa Lorenzo Paul 85302 221010 COLLECTION OF BLOOD Blood Drive Expenses to be carried out in the areas of Invoice Number Description Payment Distribution Supplier MTEF Expenditure Busoga Region for the period Date Amount code code 17th - 20th December 2018 by Jinja BCC RB182/4/2019 Facilitation, conference & 24-Apr-19 4,232,000 Nabuwule Elizabeth 85302 211103 branch fees to attend the In- Ggombe RB31/12/2018 Accountable advance for 6-Dec-18 1,200,000 Kaggwa Lorenzo Paul 85302 221010 ternational Nursesday cele- Blood Drive Expenses to be brations in Ntugamo District carried out in the areas of from 9 - 12th May, 2019 Busoga Region for the period 26th - 29th December 2018 RB256/11/2018 Funds for Assessment of 16-Nov-18 4,232,000 Nabuwule Elizabeth 85302 211103 by Jinja BCC Blood Transfusion Practices Ggombe and workshops for develop- RB28/12/2018 Accountable advance for 4-Dec-18 1,200,000 Kaggwa Lorenzo Paul 85302 221010 ing of UBTS monitoring and Blood Drive Expenses to be Evaluation plans carried out in the areas of Busoga Region for the period RB23/11/2018 Payment for Audit activities. 13-Nov-18 22,830,000 Gulu Regional Blood 85302 211103 3th - 6th December 2018 by Bank Jinja BCC RB284/5/2019 Funds for grave construction 24-May-19 11,594,000 Mulindwa Steven 85302 211103 RB266/10/2018 Accountable advance 7-Nov-18 1,200,000 Kaggwa Lorenzo Paul 85302 221010 for the late Mwebaze Erioda required to curry out Blood Office Office attendant. drives in the Busoga Region RB1/11/2018 Funds for office running 1-Nov-18 1,515,800 Nakigudde Mary 85302 213001 during the first two weeks of Expense for the month of Doddie October 2018 November 2018 RB5/1/2019 Accountable advance 14-Jan-19 6,000,000 Kaggwa Lorenzo Paul 85302 221010 RB55B/10/2018 Funds required to facili- 29-Oct-18 3,000,000 Treasury Single Ac- 85302 221001 required to facilitate blood tate staff who participated count (Cash) drives in busoga region for on the Independence day week 2. 8TH - 11th Jan.2019 celebrations in kyotera Rakai District and the neccessary logistics.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 159 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB6/1/2019 Accountable advance 21-Jan-19 2,000,000 Kaggwa Lorenzo Paul 85302 221010 required to facilitate blood drives in busoga region for week 3. 15TH - 18th Jan.2019 RB383/11/2018 Facilitation for quality as- 4-Dec-18 2,000,000 Kaggwa Lorenzo Paul 85302 221010 sessment by AfSbT RB261B/10/2018 Follow up Meeting with Com- 7-Nov-18 7,392,000 Acana Susan Elaborot 85302 221010 munity Resource Persons on increased blood collection in Arua Region RB262A/10/2018 Follow up Meeting with Com- 30-Oct-18 3,000,000 OTHIENO EDWARD 85302 221010 munity Resource Persons MARK on increased blood collection in Mbale Region RB221/1/2019 Funds for facilitating trans- 24-Jan-19 3,000,000 MUGISHA WILLIAM 85302 221010 fusion practises meetings to 760996 be conducted in Mbale RB219-220/1/2019 Funds for M & E activities 24-Jan-19 14,000,000 Mbale Regional Blood 85302 221010 and transfusion practises Bank meetings RB23/4/2019 Funds for office running 11-Apr-19 11,140,000 Arua Regional Blood 85302 221010 expenses for the month of Bank April 2019 RB45/2/2019 Funds required to facilitate 7-Feb-19 20,000,000 Treasury Single Ac- 85302 221010 blood donor club and mobili- count (Cash) zation in Fortportal Region RB37/2/2019 Funds required to facilitate 6-Feb-19 1,200,000 MUGISHA WILLIAM 85302 221010 blood donor club and mobili- 760996 zation in the central Region( ALL. Meals, Information packs hall hire) RB55B/10/2018 Funds required to facili- 29-Oct-18 1,890,000 Kainamura Innocent 85302 221010 tate staff who participated Mbir on the Independence day celebrations in kyotera Rakai District and the neccessary logistics. RB55A/10/2018 Funds required to facili- 26-Oct-18 1,400,000 OTHIENO EDWARD 85302 221010 tate staff who participated MARK on the Independence day celebrations in kyotera Rakai District and the neccessary logistics. RB48A/11/2018 Logistics for blood safety 12-Nov-18 1,400,000 OTHIENO EDWARD 85302 221010 information system (BSIS) MARK - e-delphyn training of new staff (Allowance, luch & break tea) RB80/11/2018 Logistics for blood safety 13-Nov-18 5,750,000 Kainamura Innocent 85302 221010 information system (BSIS) Mbir - e-delphyn training of new staff for week 2 (Lunch & break tea) RB81/11/2018 Logistics for blood safety 12-Nov-18 5,750,000 Kainamura Innocent 85302 221010 information system (BSIS) Mbir - e-delphyn training of new staff for week 2 (Stationery, water & evening tea)

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 160 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB6/1/2019 Accountable advance 21-Jan-19 2,000,000 Kaggwa Lorenzo Paul 85302 221010 RB102/8/2018 Refund of money used while 22-Aug-18 1,750,000 Muzahuzi George 85302 221010 required to facilitate blood carrying out activities with Ochieng drives in busoga region for my team on special blood week 3. 15TH - 18th Jan.2019 donation sessions RB383/11/2018 Facilitation for quality as- 4-Dec-18 2,000,000 Kaggwa Lorenzo Paul 85302 221010 RB191/3/2019 Accountable advance re- 21-Mar-19 1,945,000 DAVIS WANTE SAM- 85302 221010 sessment by AfSbT quired to facilitate urgently UEL needed quality manuals RB261B/10/2018 Follow up Meeting with Com- 7-Nov-18 7,392,000 Acana Susan Elaborot 85302 221010 preparation Mbale,Gulu,Fort/ munity Resource Persons portal, for AFSBT Assass- on increased blood collection ment process. LOT.1 in Arua Region RB37/2/2019 Funds required to facilitate 6-Feb-19 2,011,856 Ayikobua Ronald 85302 221011 RB262A/10/2018 Follow up Meeting with Com- 30-Oct-18 3,000,000 OTHIENO EDWARD 85302 221010 blood donor club and mobili- munity Resource Persons MARK zation in the central Region( on increased blood collection ALL. Meals, Information in Mbale Region packs hall hire) RB221/1/2019 Funds for facilitating trans- 24-Jan-19 3,000,000 MUGISHA WILLIAM 85302 221010 RB70/10/2018 Funds for office running 17-Oct-18 4,525,000 Kainamura Innocent 85302 221011 fusion practises meetings to 760996 expenses for the month of Mbir be conducted in Mbale October 2018 RB219-220/1/2019 Funds for M & E activities 24-Jan-19 14,000,000 Mbale Regional Blood 85302 221010 RB241/5/2019 Accountable advance for 17-Jun-19 5,000,000 Treasury Single Ac- 85302 224004 and transfusion practises Bank facilitating Blood distribution count (Cash) meetings to health facilities busoga RB23/4/2019 Funds for office running 11-Apr-19 11,140,000 Arua Regional Blood 85302 221010 region by Jinja BBC for week expenses for the month of Bank Three of may 2019 April 2019 RB22/6/2019 Office running Expenses for 6-Jun-19 1,446,872 Kaggwa Lorenzo Paul 85302 224005 RB45/2/2019 Funds required to facilitate 7-Feb-19 20,000,000 Treasury Single Ac- 85302 221010 the month of June 2019 blood donor club and mobili- count (Cash) RB358/5/2019 Accountable advance re- 24-May-19 12,512,000 Treasury Single Ac- 85302 224005 zation in Fortportal Region quired for hire of a tent to be count (Cash) RB37/2/2019 Funds required to facilitate 6-Feb-19 1,200,000 MUGISHA WILLIAM 85302 221010 used on bleeding sessions in blood donor club and mobili- 760996 communities, for seven days, zation in the central Region( for Team B ALL. Meals, Information RB55/12/2018 Facilitation while on a per- 7-Dec-18 1,050,000 Birungi Rosemary 85302 227001 packs hall hire) formance monitoring of the Karugaba RB55B/10/2018 Funds required to facili- 29-Oct-18 1,890,000 Kainamura Innocent 85302 221010 disbursed funds for Q3 FY tate staff who participated Mbir 2018/19 in Masaka, Mbarara, on the Independence day Rukungiri, Kabale, Hoima & celebrations in kyotera Rakai Fort Portal District and the neccessary RB60/11/2018 Facilitation while on a quar- 9-Nov-18 4,813,000 Mukashema Resty 85302 227001 logistics. terly supervision for Q2 FY RB55A/10/2018 Funds required to facili- 26-Oct-18 1,400,000 OTHIENO EDWARD 85302 221010 2018/19 tate staff who participated MARK RB267/5/2019 Funds for hire of Public 24-May-19 1,600,000 Twongyeirwe Geofrey 85302 227001 on the Independence day Adress system for donor celebrations in kyotera Rakai mobilization for five days for District and the neccessary team A logistics. RB76B/3/2019 Funds to cater for stationery, 14-Mar-19 1,000,000 OKELLO JAMES BER- 85302 227001 RB48A/11/2018 Logistics for blood safety 12-Nov-18 1,400,000 OTHIENO EDWARD 85302 221010 hall hire & meals for the bi NARD 1008511727 information system (BSIS) MARK annual laboratory review & - e-delphyn training of new planning meeting at Esella staff (Allowance, luch & Country Hotel break tea) RB73/1/2019 Funds used for offloading 24-Jan-19 1,004,360 Anyang Grace 85302 227001 RB80/11/2018 Logistics for blood safety 13-Nov-18 5,750,000 Kainamura Innocent 85302 221010 two full containers of blood information system (BSIS) Mbir bags - e-delphyn training of new staff for week 2 (Lunch & RB378/5/2019 Supervision to Mbarara and 30-May-19 1,000,000 Twongyeirwe Geofrey 85302 227001 break tea) Fortportal Regional Blood Banks RB81/11/2018 Logistics for blood safety 12-Nov-18 5,750,000 Kainamura Innocent 85302 221010 information system (BSIS) Mbir - e-delphyn training of new staff for week 2 (Stationery, water & evening tea)

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 161 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB133/3/2019 Funds required to facilitate 21-Mar-19 1,013,000 Muzahuzi George 85302 227001 HR to ennable her attend a Ochieng meeting for the Africa HR leaders consortium in South Africa - Cape town from 20th - 22nd March 2019 (Regis- tration fees, Air ticket, Visa fees, and Perdiem) RB19/10/2018 Facilitation required to 18-Oct-18 4,632,000 Akankwasa Hope 85302 227002 ennable HR staff attend a 749599 course of chartered Human Resource analyst in Dubai (Tuition fees, Visa fees, and Perdiem) RB254/10/2018 Payment of Air ticket to 26-Oct-18 18,468,000 Nakigudde Mary 85302 227002 Dubai to study a course Doddie for the Chatered Human Resource Analyst Course scheduled for 5th to 9th November 2018 RB389/4/2019 Funds required to facilitate 2-May-19 1,900,000 Nakigudde Mary 85302 227002 blood donation drive for Doddie week 2 of April 2019 in the areas of Hoima Region. RB390/4/2019 Funds required to facilitate 2-May-19 4,925,000 Namara Frank 85302 227004 blood donation drive for week 3 of April 2019 in the areas of Hoima Region. RB391/4/2019 Funds required to facilitate 3-May-19 4,925,000 Namara Frank 85302 227004 blood donation drive for week 4 of April 2019 in the areas of Hoima Region. RB242/5/2019 Accountable advance for 17-Jun-19 1,116,873 Namara Frank 85302 227004 facilitating Blood distribution to health facilities busoga region by Jinja BBC for week Four of may 2019 RB87/12/2018 Accountable advance 19-Dec-18 2,058,880 Kaggwa Lorenzo Paul 85302 228002 required to faciltate Blood Donation Drive for first week of December 2018 RB90A12/2018 Accountable advance 19-Dec-18 3,925,000 Namara Frank 85302 228002 required to faciltate Blood Donation Drive for the fourth week of December 2018 RB88A/12/2018 Accountable advance re- 20-Dec-18 3,000,000 Namara Frank 85302 228002 quired to faciltate Blood Do- nation Drive for the seccond week of December 2018 RB89A/12/2018 Accountable advance 19-Dec-18 3,000,000 Namara Frank 85302 228002 required to faciltate Blood Donation Drive for the third week of December 2018 RB1/11/2018 Funds for office running 1-Nov-18 3,000,000 Namara Frank 85302 228002 Expense for the month of November 2018 RB23/2/2019 Funds for office running 5-Feb-19 22,000,000 Treasury Single Ac- 85302 228002 expenses for the month of count (Cash) February 2019

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 162 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB133/3/2019 Funds required to facilitate 21-Mar-19 1,013,000 Muzahuzi George 85302 227001 RB344/4/2019 Funds required facilitating 30-Apr-19 10,000,000 Treasury Single Ac- 85302 228002 HR to ennable her attend a Ochieng blood donation drive for count (Cash) meeting for the Africa HR week 1 of April 2019 in the leaders consortium in South areas of Hoima Region. Africa - Cape town from 20th RB1/1/2019 Office running expenses for 9-Jan-19 2,025,000 Namara Frank 85302 228002 - 22nd March 2019 (Regis- the month of January 2019 tration fees, Air ticket, Visa fees, and Perdiem) RB1/5/2019 Office running expenses for 3-May-19 6,000,000 Treasury Single Ac- 85302 228002 the month of April 2019 count (Cash) RB19/10/2018 Facilitation required to 18-Oct-18 4,632,000 Akankwasa Hope 85302 227002 ennable HR staff attend a 749599 RB37/11/2018 Office running expenses for 4-Dec-18 20,000,000 Treasury Single Ac- 85302 228002 course of chartered Human the month of December 2018 count (Cash) Resource analyst in Dubai (Tuition fees, Visa fees, and RB22/6/2019 Office running Expenses for 6-Jun-19 10,000,000 Treasury Single Ac- 85302 228002 Perdiem) the month of June 2019 count (Cash) RB254/10/2018 Payment of Air ticket to 26-Oct-18 18,468,000 Nakigudde Mary 85302 227002 RB1/9/2018 Office running expenses for 3-Sep-18 2,464,274 Treasury Single Ac- 85302 228002 Dubai to study a course Doddie the month of September count (Cash) for the Chatered Human 2018 Resource Analyst Course RB64/1/2019 Repair and Service of gener- 23-Jan-19 17,000,000 Treasury Single Ac- 85302 228002 scheduled for 5th to 9th ator for UBTS H/qtrs count (Cash) November 2018 RB64/1/2019 Repair and Service of gener- 23-Jan-19 2,910,000 AFRICA POWER AND 85302 228002 RB389/4/2019 Funds required to facilitate 2-May-19 1,900,000 Nakigudde Mary 85302 227002 ator for UBTS H/qtrs EQUIPMENT LIMITED blood donation drive for Doddie week 2 of April 2019 in the RB64/1/2019 Repair and Service of gener- 23-Jan-19 2,620,000 AFRICA POWER AND 85302 228002 areas of Hoima Region. ator for UBTS H/qtrs EQUIPMENT LIMITED RB390/4/2019 Funds required to facilitate 2-May-19 4,925,000 Namara Frank 85302 227004 RB373/5/2019 Service and Maintenance of 27-May-19 2,270,000 AFRICA POWER AND 85302 228002 blood donation drive for a 60KVA Generator for Mbar- EQUIPMENT LIMITED week 3 of April 2019 in the ara Regional Blood Bank. areas of Hoima Region. RB189/3/2019 Accountable advance 25-Mar-19 4,100,000 AFRICA POWER AND 85302 228002 RB391/4/2019 Funds required to facilitate 3-May-19 4,925,000 Namara Frank 85302 227004 requred to urgently pur- EQUIPMENT LIMITED blood donation drive for chase a computer needed by week 4 of April 2019 in the accounts officer areas of Hoima Region. RB1/1/2019 Offfice running expenses for 9-Jan-19 2,500,000 Muzahuzi George 85302 228003 RB242/5/2019 Accountable advance for 17-Jun-19 1,116,873 Namara Frank 85302 227004 the month of January 2019 Ochieng facilitating Blood distribution RB406/2/2019 Facilitation for blood donor 27-Feb-19 6,589,705 Treasury Single Ac- 85302 228003 to health facilities busoga drive during women’s dat count (Cash) region by Jinja BBC for week celebrations in Bunyangabu Four of may 2019 District 4 - 8th March, 2019 RB87/12/2018 Accountable advance 19-Dec-18 2,058,880 Kaggwa Lorenzo Paul 85302 228002 RB1/9/2018 Office running expenses for 3-Sep-18 3,650,000 Fortportal Regional 85302 282101 required to faciltate Blood the month of September Blood Bank Donation Drive for first week 2018 of December 2018 RB371/11/2018 Payment for supply of Blood 21-Nov-18 6,680,397 Treasury Single Ac- 85302 282101 RB90A12/2018 Accountable advance 19-Dec-18 3,925,000 Namara Frank 85302 228002 Donor Brocures - Education count (Cash) required to faciltate Blood Information Communication Donation Drive for the fourth Materials. week of December 2018 RB371/11/2018 Payment for supply of Blood 21-Nov-18 8,537,760 TOUCH MILLENIUM 85302 282101 RB88A/12/2018 Accountable advance re- 20-Dec-18 3,000,000 Namara Frank 85302 228002 Donor Brocures - Education SERVICES LIMITED quired to faciltate Blood Do- Information Communication nation Drive for the seccond Materials. week of December 2018 RB184/3/2019 Supply of staff Uniforms 25-Mar-19 47,432,000 TOUCH MILLENIUM 85302 282101 RB89A/12/2018 Accountable advance 19-Dec-18 3,000,000 Namara Frank 85302 228002 SERVICES LIMITED required to faciltate Blood Donation Drive for the third 2,372,832 RETKA LIMITED 85302 282101 week of December 2018 SUB TOTAL 456,467,609 RB1/11/2018 Funds for office running 1-Nov-18 3,000,000 Namara Frank 85302 228002 MONITORING AND EVALUATION Expense for the month of November 2018 RB87/11/2018 Accountable advance 15-Nov-18 2,000,000 OTHIENO EDWARD 85305 221011 required to facilitate UBTS MARK RB23/2/2019 Funds for office running 5-Feb-19 22,000,000 Treasury Single Ac- 85302 228002 Performance Review for Qtr. expenses for the month of count (Cash) 1 to be held at hdtrs Naka- February 2019 sero

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 163 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB221/1/2019 Funds for facilitating trans- 24-Jan-19 4,000,000 Mbale Regional Blood 85305 221011 fusion practises meetings to Bank be conducted in Mbale RB171/5/2019 Funds required to facilitate 10-May-19 5,166,720 Arua Regional Blood 85305 221011 study to determinr unit cost Bank of safe blood and blood prod- ucts in Uganda. RB49A/11/2018 Logistics for blood safety 12-Nov-18 4,742,500 Muzahuzi George 85305 221011 information system (BSIS) Ochieng - e-delphyn training of new staff (Allowance, stationery, water & evening tea) RB81/11/2018 Logistics for blood safety 12-Nov-18 1,992,500 Muzahuzi George 85305 221011 information system (BSIS) Ochieng - e-delphyn training of new staff for week 2 (Stationery, water & evening tea) RB18/8/2018 Office running expenses for 1-Aug-18 6,000,000 Treasury Single Ac- 85305 221011 the month of August 2018 count (Cash) RB231/4/2019 Regional Activities for Qtr.4 24-Apr-19 2,000,000 Arua Regional Blood 85305 221011 Bank RB191/9/2018 Accountable advance 28-Sep-18 829,800 MUGISHA WILLIAM 85305 227001 required to facilitate UBTS 760996 staff who will participate in URA Tax payers week blood donation exercise is expect- ed to be UBTS’s core value RB248/5/2019 Activities for clinical inteface 15-May-19 10,000,000 Mbale Regional Blood 85305 227001 to be conducted by MRBB in Bank Mbale Region. RB258/8/2018 Baggage allowance for staff 31-Aug-18 2,245,000 OKURUT CHARLES 85305 227001 who has retired. 760839 RB86/1/2019 Facilitation & fuel for fare- 24-Jan-19 120,000 Atiku Isaac Opika 85305 227001 well luncheon for retired Principal Nursing Officer & Principal Medical Officer RB89/1/2019 Facilitation & fuel for fare- 24-Jan-19 120,000 Byamungu Andrew 85305 227001 well luncheon for retired Principal Nursing Officer & Principal Medical Officer RB85/1/2019 Facilitation & fuel for fare- 24-Jan-19 120,000 Bahizi Ns Archbald 85305 227001 well luncheon for retired 843300 Principal Nursing Officer & Principal Medical Officer RB88/1/2019 Facilitation & fuel for fare- 24-Jan-19 120,000 Wabwire B O 85305 227001 well luncheon for retired Principal Nursing Officer & Principal Medical Officer RB87/1/2019 Facilitation & fuel for fare- 24-Jan-19 120,000 Uringi Uringtho Sam 85305 227001 well luncheon for retired Principal Nursing Officer & Principal Medical Officer RB32/4/2019 Facilitation & fuel for field 24-Apr-19 4,500,000 Bahizi Ns Archbald 85305 227001 orientation & mentorship 843300 visit to Nakasero & other Re- gional Blood Banks

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 164 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB221/1/2019 Funds for facilitating trans- 24-Jan-19 4,000,000 Mbale Regional Blood 85305 221011 RB278/1/2019 Facilitation & fuel in stream- 28-Jan-19 1,800,000 Mirembe Margaret 85305 227001 fusion practises meetings to Bank lining procurement activities be conducted in Mbale in the regional blood banks RB171/5/2019 Funds required to facilitate 10-May-19 5,166,720 Arua Regional Blood 85305 221011 RB322/10/2018 Facilitation & fuel while 29-Oct-18 480,000 MUGISHA WILLIAM 85305 227001 study to determinr unit cost Bank attending HSBWG meeting 760996 of safe blood and blood prod- RB321/10/2018 Facilitation & fuel while 30-Oct-18 480,000 OTHIENO EDWARD 85305 227001 ucts in Uganda. attending HSBWG meeting MARK RB49A/11/2018 Logistics for blood safety 12-Nov-18 4,742,500 Muzahuzi George 85305 221011 RB83/1/2019 Facilitation for farewell 24-Jan-19 2,275,000 Nakigudde Mary 85305 227001 information system (BSIS) Ochieng activites for retired Principal Doddie - e-delphyn training of new Nursing Officer & Principal staff (Allowance, stationery, Medical Officer water & evening tea) RB90/1/2019 Facilitation for farewell lun- 24-Jan-19 110,000 Nyangoma Karugaba 85305 227001 RB81/11/2018 Logistics for blood safety 12-Nov-18 1,992,500 Muzahuzi George 85305 221011 cheon for retired Principal Mary Gorette information system (BSIS) Ochieng Nursing Officer & Principal - e-delphyn training of new Medical Officer staff for week 2 (Stationery, water & evening tea) RB91/1/2019 Facilitation for farewell lun- 24-Jan-19 110,000 Ssenyonga Richard 85305 227001 cheon for retired Principal RB18/8/2018 Office running expenses for 1-Aug-18 6,000,000 Treasury Single Ac- 85305 221011 Nursing Officer & Principal the month of August 2018 count (Cash) Medical Officer RB231/4/2019 Regional Activities for Qtr.4 24-Apr-19 2,000,000 Arua Regional Blood 85305 221011 RB84/1/2019 Facilitation for farewell lun- 24-Jan-19 120,000 Ngobi James Forbes 85305 227001 Bank cheon for retired Principal RB191/9/2018 Accountable advance 28-Sep-18 829,800 MUGISHA WILLIAM 85305 227001 Nursing Officer & Principal required to facilitate UBTS 760996 Medical Officer staff who will participate in RB33/4/2019 Facilitation for field orien- 24-Apr-19 957,000 NTAGANDA JAFARI 85305 227001 URA Tax payers week blood tation & mentorship visit to donation exercise is expect- Nakasero & other Regional ed to be UBTS’s core value Blood Banks RB248/5/2019 Activities for clinical inteface 15-May-19 10,000,000 Mbale Regional Blood 85305 227001 RB34/4/2019 Facilitation for field orien- 24-Apr-19 286,000 Bahizi Ns Archbald 85305 227001 to be conducted by MRBB in Bank tation & mentorship visit to 843300 Mbale Region. Nakasero & other Regional RB258/8/2018 Baggage allowance for staff 31-Aug-18 2,245,000 OKURUT CHARLES 85305 227001 Blood Banks for BALINDA who has retired. 760839 DERRICK RB86/1/2019 Facilitation & fuel for fare- 24-Jan-19 120,000 Atiku Isaac Opika 85305 227001 RB279/1/2019 Facilitation in streamlining 28-Jan-19 990,000 NTAGANDA JAFARI 85305 227001 well luncheon for retired procurement activities in the Principal Nursing Officer & regional blood banks Principal Medical Officer RB277/1/2019 Facilitation in streamlining 28-Jan-19 1,980,000 Kibuuka Badru 85305 227001 RB89/1/2019 Facilitation & fuel for fare- 24-Jan-19 120,000 Byamungu Andrew 85305 227001 procurement activities in the well luncheon for retired regional blood banks Principal Nursing Officer & RB323/10/2018 Facilitation while attending 29-Oct-18 220,000 Bagonza Denis 85305 227001 Principal Medical Officer HSBWG meeting RB85/1/2019 Facilitation & fuel for fare- 24-Jan-19 120,000 Bahizi Ns Archbald 85305 227001 RB324/10/2018 Facilitation while attending 29-Oct-18 220,000 Kwizera Stephen Sam 85305 227001 well luncheon for retired 843300 HSBWG meeting Principal Nursing Officer & Principal Medical Officer RB271/5/2019 Funds for Blood Donation 22-May-19 625,473 Mukundane Michael 85305 227001 with in outskirts of the RB88/1/2019 Facilitation & fuel for fare- 24-Jan-19 120,000 Wabwire B O 85305 227001 Kampala city for Week 1 of well luncheon for retired May 2019 Principal Nursing Officer & Principal Medical Officer RB272/5/2019 Funds for Blood Donation 21-May-19 4,900,000 Mukundane Michael 85305 227001 with in outskirts of the RB87/1/2019 Facilitation & fuel for fare- 24-Jan-19 120,000 Uringi Uringtho Sam 85305 227001 Kampala city for Week 2 of well luncheon for retired May 2019 Principal Nursing Officer & Principal Medical Officer RB32/4/2019 Facilitation & fuel for field 24-Apr-19 4,500,000 Bahizi Ns Archbald 85305 227001 orientation & mentorship 843300 visit to Nakasero & other Re- gional Blood Banks

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 165 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB273/5/2019 Funds for Blood Donation 22-May-19 4,900,000 Mukundane Michael 85305 227001 with in outskirts of the Kampala city for Week 3 of May 2019 RB274/5/2019 Funds for Blood Donation 21-May-19 1,500,800 Mukundane Michael 85305 227001 with in outskirts of the Kampala city for Week 4 of May 2019 RB97/2/2019 Funds required to facilitate 13-Feb-19 5,400,000 Mbarara Regional 85305 227001 a study for a unit of Blood Blood Bank Cost RB5/2/2019 Funds required to facilitate 8-Feb-19 20,000,000 Gulu Regional Blood 85305 227001 study to determine cost Bank of producing a unit of safe blood and blood products in Uganda to be conducted in Gulu Region RB6/2/2019 Funds required to facilitate 8-Feb-19 20,000,000 Mbale Regional Blood 85305 227001 study to determine cost Bank of producing a unit of safe blood and blood products in Uganda to be conducted in Mbale Region RB237/5/2019 Perdiem & fuel for attending 10-May-19 110,000 Muzahuzi George 85305 227001 wedding for Dr. Wabwire Ochieng Banjamin in Mbale RB234/4/2019 Perdiem & fuel for attending 10-May-19 150,000 Kyeyune Dorothy 85305 227001 wedding for Dr. Wabwire Banjamin in Mbale RB236/5/2019 Perdiem for attending 10-May-19 120,000 OTHIENO EDWARD 85305 227001 wedding for Dr. Wabwire MARK Banjamin in Mbale RB235/5/2019 Perdiem for attending 10-May-19 120,000 Adong Waswa Juliet 85305 227001 wedding for Dr. Wabwire Banjamin in Mbale RB247/5/2019 Perdiem for attending 10-May-19 55,000 Kwizera Stephen Sam 85305 227001 wedding for Dr. Wabwire Banjamin in Mbale RB238/5/2019 Perdiem for attending 10-May-19 55,000 Bankunda Charles 85305 227001 wedding for Dr. Wabwire Banjamin in Mbale RB100/1/2019 Perdiem, fuel & vehicle 24-Jan-19 110,000 Bagonza Denis 85305 227001 emergency service while in Mubende RB391/11/2018 Allowances & fuel for at- 4-Dec-18 400,000 MUGISHA WILLIAM 85305 227004 tending the commissioning 760996 of Soroti Blood Collection Centre RB392A/11/2018 Allowances & fuel for at- 4-Dec-18 480,000 Kyeyune Dorothy 85305 227004 tending the commissioning of Soroti Blood Collection Centre RB86/1/2019 Facilitation & fuel for fare- 24-Jan-19 607,500 Atiku Isaac Opika 85305 227004 well luncheon for retired Principal Nursing Officer & Principal Medical Officer

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 166 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB273/5/2019 Funds for Blood Donation 22-May-19 4,900,000 Mukundane Michael 85305 227001 RB88/1/2019 Facilitation & fuel for fare- 24-Jan-19 324,000 Wabwire B O 85305 227004 with in outskirts of the well luncheon for retired Kampala city for Week 3 of Principal Nursing Officer & May 2019 Principal Medical Officer RB274/5/2019 Funds for Blood Donation 21-May-19 1,500,800 Mukundane Michael 85305 227001 RB87/1/2019 Facilitation & fuel for fare- 24-Jan-19 405,000 Uringi Uringtho Sam 85305 227004 with in outskirts of the well luncheon for retired Kampala city for Week 4 of Principal Nursing Officer & May 2019 Principal Medical Officer RB97/2/2019 Funds required to facilitate 13-Feb-19 5,400,000 Mbarara Regional 85305 227001 RB85/1/2019 Facilitation & fuel for fare- 24-Jan-19 324,000 Bahizi Ns Archbald 85305 227004 a study for a unit of Blood Blood Bank well luncheon for retired 843300 Cost Principal Nursing Officer & Principal Medical Officer RB5/2/2019 Funds required to facilitate 8-Feb-19 20,000,000 Gulu Regional Blood 85305 227001 study to determine cost Bank RB89/1/2019 Facilitation & fuel for fare- 24-Jan-19 324,000 Byamungu Andrew 85305 227004 of producing a unit of safe well luncheon for retired blood and blood products in Principal Nursing Officer & Uganda to be conducted in Principal Medical Officer Gulu Region RB278/1/2019 Facilitation & fuel in stream- 28-Jan-19 3,200,000 Mirembe Margaret 85305 227004 RB6/2/2019 Funds required to facilitate 8-Feb-19 20,000,000 Mbale Regional Blood 85305 227001 lining procurement activities study to determine cost Bank in the regional blood banks of producing a unit of safe RB321/10/2018 Facilitation & fuel while 30-Oct-18 252,000 OTHIENO EDWARD 85305 227004 blood and blood products in attending HSBWG meeting MARK Uganda to be conducted in Mbale Region RB322/10/2018 Facilitation & fuel while 29-Oct-18 252,000 MUGISHA WILLIAM 85305 227004 attending HSBWG meeting 760996 RB237/5/2019 Perdiem & fuel for attending 10-May-19 110,000 Muzahuzi George 85305 227001 wedding for Dr. Wabwire Ochieng RB176/3/2019 Facilitation for blood dona- 19-Mar-19 2,313,000 Kaggwa Lorenzo Paul 85305 227004 Banjamin in Mbale tion drive to be conducted in Busoga areas by Jinja Blood RB234/4/2019 Perdiem & fuel for attending 10-May-19 150,000 Kyeyune Dorothy 85305 227001 Collection Centre, Week 1 of wedding for Dr. Wabwire march 2019 Banjamin in Mbale RB278/2/2019 Facilitation while on a follow 20-Feb-19 2,880,000 Mulindwa Steven 85305 227004 RB236/5/2019 Perdiem for attending 10-May-19 120,000 OTHIENO EDWARD 85305 227001 up of Auditor General’s man- wedding for Dr. Wabwire MARK agement letter Banjamin in Mbale RB107/2/2019 Fuel refund for carrying out 13-Feb-19 1,065,000 DAVIS WANTE SAM- 85305 227004 RB235/5/2019 Perdiem for attending 10-May-19 120,000 Adong Waswa Juliet 85305 227001 organisation of blood collec- UEL wedding for Dr. Wabwire tion sessions Banjamin in Mbale RB274/5/2019 Funds for Blood Donation 21-May-19 3,399,200 Mukundane Michael 85305 227004 RB247/5/2019 Perdiem for attending 10-May-19 55,000 Kwizera Stephen Sam 85305 227001 with in outskirts of the wedding for Dr. Wabwire Kampala city for Week 4 of Banjamin in Mbale May 2019 RB238/5/2019 Perdiem for attending 10-May-19 55,000 Bankunda Charles 85305 227001 RB101/2/2019 Funds required facilitate 13-Feb-19 2,870,000 Adong Waswa Juliet 85305 227004 wedding for Dr. Wabwire refresher training basics Banjamin in Mbale in security for our security RB100/1/2019 Perdiem, fuel & vehicle 24-Jan-19 110,000 Bagonza Denis 85305 227001 staff. emergency service while in RB341/4/2019 Funds required to facilitate 30-Apr-19 2,000,000 Mukundane Michael 85305 227004 Mubende blood donation drive for RB391/11/2018 Allowances & fuel for at- 4-Dec-18 400,000 MUGISHA WILLIAM 85305 227004 week 2 of April 2019 in the tending the commissioning 760996 out skirts of Kampala. of Soroti Blood Collection RB43/2/2019 Funds required to facilitate 6-Feb-19 1,260,000 MUGISHA WILLIAM 85305 227004 Centre blood donor club and mobili- 760996 RB392A/11/2018 Allowances & fuel for at- 4-Dec-18 480,000 Kyeyune Dorothy 85305 227004 zation in Fortportal Region tending the commissioning of Soroti Blood Collection RB403/2/2019 Logistics for BSIS e-del- 25-Feb-19 1,000,000 Muzahuzi George 85305 227004 Centre phyn re-training in Mengo & Ochieng Hoima RB86/1/2019 Facilitation & fuel for fare- 24-Jan-19 607,500 Atiku Isaac Opika 85305 227004 well luncheon for retired RB234/4/2019 Perdiem & fuel for attending 10-May-19 560,000 Kyeyune Dorothy 85305 227004 Principal Nursing Officer & wedding for Dr. Wabwire Principal Medical Officer Banjamin in Mbale RB237/5/2019 Perdiem & fuel for attending 10-May-19 560,000 Muzahuzi George 85305 227004 wedding for Dr. Wabwire Ochieng Banjamin in Mbale Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 167 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB100/1/2019 Perdiem, fuel & vehicle 24-Jan-19 663,500 Bagonza Denis 85305 227004 emergency service while in Mubende RB99/7/2018 Prepayment for fuel, 31-Jul-18 22,996,800 United Bank For Africa 85305 227004 lubricants & oils for UBTS Government Fuel operations RB233/4/2019 Regional Activities for Qtr.4 24-Apr-19 12,600,000 Arua Regional Blood 85305 227004 Bank SUB-TOTAL 173,019,273 PURCHASE OF SPECIALIZED MACHINERY AND EQUIPMENT RB147/6/2019 Supply of E- delphyn Zebra 17-Jun-19 30,284,745 RETKA LIMITED 85377 312212 printers RB147/6/2019 Supply of E- delphyn Zebra 17-Jun-19 5,451,254 RETKA LIMITED 85377 312212 printers SUB-TOTAL 35,735,999 UCI 085702 Cancer Care Services Invoice Number Description Payment Distribution Supplier MTEF Expenditure Date Amount code code

DB61/08/20 Allowances for deliver- 22-Aug-18 1,500,000 Maloba Fred Kudedi 85702 211103 ing Documents in Qtr 1 FY 831012 2018/19 RB49/05/21 Cash allocation for emer- 9-May-19 138,712 Treasury Single Ac- 85702 211103 gencies count (Cash) DB186/04/21 Facilitation on official duty 29-Apr-19 5,259,600 Ebong George 135838 85702 211103 Regional Cancer Centres DB184/04/21 Facilitation on official duty to 29-Apr-19 4,810,000 Lony Bonaventure 85702 211103 Mayuge, Arua and Mbarara 71085 Cancer Centres RB05/09/20 Internal Audit activities 4-Sep-18 1,000,000 OSINGILIO JUSTINE 85702 211103 RB266/01/21 Internal Audit activities and 22-Jan-19 9,200,000 OSINGILIO JUSTINE 85702 211103 Staff allowances for Qtr 3 FY 2018/19 RB131/08/20 Refunds 20-Aug-18 420,000 Akullo Margaret Grace 85702 211103 RB135/08/20 Refunds 3-Sep-18 1,950,000 Mwebaze Patrick 85702 211103 70927 RB46/09/20 Refunds 10-Sep-18 761,853 Mwebaze Patrick 85702 211103 70927 RB155/10/20 Repairs and maintenance of 17-Oct-18 673,056 Nassozi Irene Judith 85702 211103 Assets DB117/04/21 Allowances for Radiology 26-Apr-19 1,526,000 Nanozi Mulyagonja L 85702 221001 unit services for February Maf and march, 2019 DB114/04/21 Allowances for Radiology 26-Apr-19 666,000 Najjemba Betty 77710 85702 221001 unit services for February and march, 2019 DB119/04/21 Allowances for Radiology 26-Apr-19 1,841,000 RITA NASSANGA 85702 221001 unit services for February 1010607162 and march, 2019 DB118/04/21 Allowances for Radiology 26-Apr-19 666,000 EDGAR AGABA 85702 221001 unit services for February RUBAREMA and march, 2019

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 168 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB100/1/2019 Perdiem, fuel & vehicle 24-Jan-19 663,500 Bagonza Denis 85305 227004 DB116/04/21 Allowances for Radiology 26-Apr-19 666,000 Namagembe Prossy 85702 221001 emergency service while in unit services for February Mubende and march, 2019 RB99/7/2018 Prepayment for fuel, 31-Jul-18 22,996,800 United Bank For Africa 85305 227004 DB115/04/21 Allowances for Radiology 26-Apr-19 1,526,000 Kanobe David 85702 221001 lubricants & oils for UBTS Government Fuel unit services for February operations and march, 2019 RB233/4/2019 Regional Activities for Qtr.4 24-Apr-19 12,600,000 Arua Regional Blood 85305 227004 RB24/06/21 Cash allocation for Emer- 19-Jun-19 39,749 Treasury Single Ac- 85702 221001 Bank gencies count (Cash) SUB-TOTAL 173,019,273 RB01/10/20 Cash allocation for October, 5-Oct-18 1,513,500 Treasury Single Ac- 85702 221001 2018 count (Cash) PURCHASE OF SPECIALIZED MACHINERY AND EQUIPMENT DB21/08/20 Facilitation for Celebration 7-Aug-18 2,946,500 Balagadde Joyce 85702 221001 RB147/6/2019 Supply of E- delphyn Zebra 17-Jun-19 30,284,745 RETKA LIMITED 85377 312212 the gift of life of Children Kambug printers that have survived Cancer RB147/6/2019 Supply of E- delphyn Zebra 17-Jun-19 5,451,254 RETKA LIMITED 85377 312212 and commeration of the printers souls of those who have lost their lives to cancer SUB-TOTAL 35,735,999 RB01/09/20 Newspapers and Subscrip- 4-Sep-18 1,140,000 NAMULINDWA CHRIS- 85702 221001 UCI tions TINE 614370 085702 Cancer Care Services RB04/06/21 Office Books and periodicals 13-Jun-19 69,251 Mwebaze Patrick 85702 221001 Invoice Number Description Payment Distribution Supplier MTEF Expenditure 70927 Date Amount code code DB33/02/21 Support to cancer awareness 13-Feb-19 7,000,000 Mukago Paulina 85702 221001 campaign DB61/08/20 Allowances for deliver- 22-Aug-18 1,500,000 Maloba Fred Kudedi 85702 211103 ing Documents in Qtr 1 FY 831012 RB40/08/20 Refunds 2-Aug-18 2,850,000 Mwebaze Patrick 85702 221002 2018/19 70927 RB49/05/21 Cash allocation for emer- 9-May-19 138,712 Treasury Single Ac- 85702 211103 DB153/04/21 Aids/Hiv Workplace Consul- 9-May-19 3,840,000 Welishe Joanita Claire 85702 221006 gencies count (Cash) tation and Dissemination DB186/04/21 Facilitation on official duty 29-Apr-19 5,259,600 Ebong George 135838 85702 211103 RB11/12/20 Cash allocation for Decem- 6-Dec-18 3,244,378 Treasury Single Ac- 85702 221006 Regional Cancer Centres ber, 2018 count (Cash) DB184/04/21 Facilitation on official duty to 29-Apr-19 4,810,000 Lony Bonaventure 85702 211103 RB49/05/21 Cash allocation for emer- 9-May-19 53,272 Treasury Single Ac- 85702 221006 Mayuge, Arua and Mbarara 71085 gencies count (Cash) Cancer Centres RB01/11/20 Cash allocation for Novem- 1-Nov-18 1,000,000 Treasury Single Ac- 85702 221006 RB05/09/20 Internal Audit activities 4-Sep-18 1,000,000 OSINGILIO JUSTINE 85702 211103 ber, 2018 count (Cash) RB266/01/21 Internal Audit activities and 22-Jan-19 9,200,000 OSINGILIO JUSTINE 85702 211103 RB24/11/20 Committee allowances 19-Nov-18 1,000,000 IGNATIUS KOMAKECH 85702 221006 Staff allowances for Qtr 3 FY RB17/02/21 Development of UCI HIV/ 6-Feb-19 4,721,273 Kwagala Sharon 85702 221006 2018/19 AIDS Strategic Plan RB131/08/20 Refunds 20-Aug-18 420,000 Akullo Margaret Grace 85702 211103 DB86/08/20 Funds for picking dirty Linen 30-Aug-18 960,000 Tino Anna Christine 85702 221006 RB135/08/20 Refunds 3-Sep-18 1,950,000 Mwebaze Patrick 85702 211103 and delivering 77728 70927 DB170/04/21 Purchase of News papers for 29-Apr-19 318,000 Naibok Rose 85702 221006 RB46/09/20 Refunds 10-Sep-18 761,853 Mwebaze Patrick 85702 211103 ED for April- June, 2019 70927 DB88/08/20 Refunds 31-Aug-18 2,628,167 Mwebaze Patrick 85702 221006 RB155/10/20 Repairs and maintenance of 17-Oct-18 673,056 Nassozi Irene Judith 85702 211103 70927 Assets RB06/05/21 UCI Board engagements and 13-May-19 510,000 Akullo Margaret Grace 85702 221006 DB117/04/21 Allowances for Radiology 26-Apr-19 1,526,000 Nanozi Mulyagonja L 85702 221001 Consultations services unit services for February Maf RB11/12/20 Cash allocation for Decem- 6-Dec-18 930,000 Treasury Single Ac- 85702 221007 and march, 2019 ber, 2018 count (Cash) DB114/04/21 Allowances for Radiology 26-Apr-19 666,000 Najjemba Betty 77710 85702 221001 RB24/06/21 Cash allocation for Emer- 19-Jun-19 5,000 Treasury Single Ac- 85702 221008 unit services for February gencies count (Cash) and march, 2019 RB49/05/21 Cash allocation for emer- 9-May-19 510,000 Treasury Single Ac- 85702 221008 DB119/04/21 Allowances for Radiology 26-Apr-19 1,841,000 RITA NASSANGA 85702 221001 gencies count (Cash) unit services for February 1010607162 and march, 2019 DB114/01/21 General maintenance and 6-Feb-19 2,769,200 Julius Ssali 868709 85702 221008 servicing of UCI Printers DB118/04/21 Allowances for Radiology 26-Apr-19 666,000 EDGAR AGABA 85702 221001 unit services for February RUBAREMA DB154/04/21 Aids/Hiv Workplace Consul- 29-Apr-19 1,000,000 Kwagala Sharon 85702 221011 and march, 2019 tation and Dissemination

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 169 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

DB153/04/21 Aids/Hiv Workplace Consul- 9-May-19 7,435,000 Welishe Joanita Claire 85702 221011 tation and Dissemination DB48/02/21 Cash allocation for emer- 22-Feb-19 750,000 Treasury Single Ac- 85702 221011 gencies count (Cash) DB149/04/21 Purchase Tonner Cartridges 29-Apr-19 500,000 Mughuma Costance 85702 221011 for PDU Photocopier and Printer RB29/10/20 Refunds 17-Oct-18 1,800,000 Mwebaze Patrick 85702 221011 70927 RB02/09/20 Purchase of Plumbing Ma- 4-Sep-18 348,125 MADUDU DAVID 85702 221012 terials 10104626656 RB01/10/20 Cash allocation for October, 5-Oct-18 151,875 Treasury Single Ac- 85702 221012 2018 count (Cash) DB61/04/21 Purchase of ICT Materials 26-Apr-19 12,385,000 Omoding, Stanslaus 85702 221016 RB24/06/21 Cash allocation for Emer- 19-Jun-19 115,000 Treasury Single Ac- 85702 221016 gencies count (Cash) DB06/06/21 Procurement and Installtion 14-Jun-19 3,070,102 STANDARD ICT AND 85702 222001 of Lincensed FireWall for UCI ENTERPRISE SOLU- Network line 2 TIONS LTD. DB06/06/21 Procurement and Installtion 14-Jun-19 552,618 STANDARD ICT AND 85702 222001 of Lincensed FireWall for UCI ENTERPRISE SOLU- Network line 2 TIONS LTD. DB31/06/21 Partial payment for pro- 22-Jun-19 2,354,983 STANDARD ICT AND 85702 222001 curement and installation of ENTERPRISE SOLU- Lincensed Anti Virus TIONS LTD. DB31/06/21 Partial payment for pro- 22-Jun-19 423,897 STANDARD ICT AND 85702 222001 curement and installation of ENTERPRISE SOLU- Lincensed Anti Virus TIONS LTD. RB04/03/21 Partial payment for UCI 13-Mar-19 1,029,661 Uganda Telecom 85702 222001 Internet Services from Octo- Limited ber. 2018 - December, 2018 RB04/03/21 Partial payment for UCI 13-Mar-19 5,720,338 Uganda Telecom 85702 222001 Internet Services from Octo- Limited ber. 2018 - December, 2018 RB25/02/21 Partial payment for UCI In- 13-Feb-19 2,837,819 Uganda Telecom 85702 222001 ternet Services-October-De- Limited cember, 2018 RB25/02/21 Partial payment for UCI In- 13-Feb-19 510,807 Uganda Telecom 85702 222001 ternet Services-October-De- Limited cember, 2018 RB16/05/21 Internet services 10-May-19 474,299 Uganda Telecom 85702 222001 Limited RB16/05/21 Internet services 10-May-19 2,634,994 Uganda Telecom 85702 222001 Limited DB88/08/20 Refunds 31-Aug-18 5,000,000 Mwebaze Patrick 85702 223007 70927 DB29/09/20 Hire of Vehicle 11-Sep-18 220,000 Musamali Robert 85702 223007 RB01/10/20 Cash allocation for October, 5-Oct-18 293,850 Treasury Single Ac- 85702 223007 2018 count (Cash) DB76/09/20 Cash allocation for Emer- 25-Sep-18 3,000,000 Treasury Single Ac- 85702 223007 gencies count (Cash) RB02/03/21 Cash allocation for March, 5-Mar-19 6,043,064 Treasury Single Ac- 85702 223007 2019 count (Cash)

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 170 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

DB153/04/21 Aids/Hiv Workplace Consul- 9-May-19 7,435,000 Welishe Joanita Claire 85702 221011 DB214/01/21 Cash allocation for emer- 29-Jan-19 5,000,000 Treasury Single Ac- 85702 223007 tation and Dissemination gencies count (Cash) DB48/02/21 Cash allocation for emer- 22-Feb-19 750,000 Treasury Single Ac- 85702 221011 RB11/12/20 Cash allocation for Decem- 6-Dec-18 10,000,000 Treasury Single Ac- 85702 223007 gencies count (Cash) ber, 2018 count (Cash) DB149/04/21 Purchase Tonner Cartridges 29-Apr-19 500,000 Mughuma Costance 85702 221011 DB227/04/21 Consumables materials for 2-May-19 10,300,000 Ebong George 135838 85702 223007 for PDU Photocopier and Catering Unit Equipment Printer RB01/05/21 Cash allocation for May, 2019 3-May-19 2,081,226 Treasury Single Ac- 85702 223007 RB29/10/20 Refunds 17-Oct-18 1,800,000 Mwebaze Patrick 85702 221011 activities count (Cash) 70927 DB48/02/21 Cash allocation for emer- 22-Feb-19 1,500,000 Treasury Single Ac- 85702 223007 RB02/09/20 Purchase of Plumbing Ma- 4-Sep-18 348,125 MADUDU DAVID 85702 221012 gencies count (Cash) terials 10104626656 DB48/02/21 Cash allocation for emer- 22-Feb-19 1,711,501 Treasury Single Ac- 85702 224001 RB01/10/20 Cash allocation for October, 5-Oct-18 151,875 Treasury Single Ac- 85702 221012 gencies count (Cash) 2018 count (Cash) RB07/06/21 Cash allocation for Emer- 10-Jun-19 10,344,824 Treasury Single Ac- 85702 224001 DB61/04/21 Purchase of ICT Materials 26-Apr-19 12,385,000 Omoding, Stanslaus 85702 221016 gencies for the month of count (Cash) June, 2019 RB24/06/21 Cash allocation for Emer- 19-Jun-19 115,000 Treasury Single Ac- 85702 221016 gencies count (Cash) RB04/12/20 Procurement for CDs and CD 5-Dec-18 762,712 CHAROMAH UGANDA 85702 224001 Cover and Envelopes LIMITED DB06/06/21 Procurement and Installtion 14-Jun-19 3,070,102 STANDARD ICT AND 85702 222001 of Lincensed FireWall for UCI ENTERPRISE SOLU- RB04/12/20 Procurement for CDs and CD 5-Dec-18 4,237,288 CHAROMAH UGANDA 85702 224001 Network line 2 TIONS LTD. Cover and Envelopes LIMITED DB06/06/21 Procurement and Installtion 14-Jun-19 552,618 STANDARD ICT AND 85702 222001 DB04/12/20 Procurement for Desktop 11-Dec-18 5,301,610 CHAROMAH UGANDA 85702 224001 of Lincensed FireWall for UCI ENTERPRISE SOLU- Computers, Tables and LIMITED Network line 2 TIONS LTD. Heavy duty Printers DB31/06/21 Partial payment for pro- 22-Jun-19 2,354,983 STANDARD ICT AND 85702 222001 DB04/12/20 Procurement for Desktop 11-Dec-18 29,453,390 CHAROMAH UGANDA 85702 224001 curement and installation of ENTERPRISE SOLU- Computers, Tables and LIMITED Lincensed Anti Virus TIONS LTD. Heavy duty Printers DB31/06/21 Partial payment for pro- 22-Jun-19 423,897 STANDARD ICT AND 85702 222001 DB03/10/20 Procurement for supply and 16-Oct-18 75,000,000 TATA UGANDA LIM- 85702 224001 curement and installation of ENTERPRISE SOLU- delivery of Contrast Media ITED Lincensed Anti Virus TIONS LTD. DB88/08/20 Refunds 31-Aug-18 1,000,000 Mwebaze Patrick 85702 224001 RB04/03/21 Partial payment for UCI 13-Mar-19 1,029,661 Uganda Telecom 85702 222001 70927 Internet Services from Octo- Limited RB01/05/21 Cash allocation for May, 2019 3-May-19 5,025,697 Treasury Single Ac- 85702 224004 ber. 2018 - December, 2018 activities count (Cash) RB04/03/21 Partial payment for UCI 13-Mar-19 5,720,338 Uganda Telecom 85702 222001 RB01/10/20 Cash allocation for October, 5-Oct-18 657,750 Treasury Single Ac- 85702 224004 Internet Services from Octo- Limited 2018 count (Cash) ber. 2018 - December, 2018 RB01/10/20 Cash allocation for October, 5-Oct-18 760,000 Treasury Single Ac- 85702 224005 RB25/02/21 Partial payment for UCI In- 13-Feb-19 2,837,819 Uganda Telecom 85702 222001 2018 count (Cash) ternet Services-October-De- Limited cember, 2018 RB49/05/21 Cash allocation for emer- 9-May-19 1,000,001 Treasury Single Ac- 85702 224005 gencies count (Cash) RB25/02/21 Partial payment for UCI In- 13-Feb-19 510,807 Uganda Telecom 85702 222001 ternet Services-October-De- Limited RB01/10/20 Cash allocation for October, 5-Oct-18 3,334,449 Treasury Single Ac- 85702 224005 cember, 2018 2018 count (Cash) RB16/05/21 Internet services 10-May-19 474,299 Uganda Telecom 85702 222001 RB49/05/21 Cash allocation for emer- 9-May-19 2,657,000 Treasury Single Ac- 85702 224005 Limited gencies count (Cash) RB16/05/21 Internet services 10-May-19 2,634,994 Uganda Telecom 85702 222001 RB22/07/20 Cash Allocation for Emer- 27-Jul-18 7,000,000 Treasury Single Ac- 85702 225001 Limited gencies count (Cash) DB88/08/20 Refunds 31-Aug-18 5,000,000 Mwebaze Patrick 85702 223007 RB58/08/20 Board of Survey and Stock 14-Aug-18 4,000,000 Mwebaze Patrick 85702 225001 70927 Taking Exercise for FY 70927 2017/18 DB29/09/20 Hire of Vehicle 11-Sep-18 220,000 Musamali Robert 85702 223007 DB10/11/20 Facilitation for Workshop 14-Nov-18 8,050,000 Mukago Paulina 85702 225001 RB01/10/20 Cash allocation for October, 5-Oct-18 293,850 Treasury Single Ac- 85702 223007 2018 count (Cash) RB16/12/20 29th UCI Research Ethics 12-Dec-18 2,084,000 Kampi Rebecca 85702 225001 Committee Meeting DB76/09/20 Cash allocation for Emer- 25-Sep-18 3,000,000 Treasury Single Ac- 85702 223007 gencies count (Cash) DB65/04/21 Gender mainstreaming con- 26-Apr-19 10,625,000 Jatho Alfred 854539 85702 225001 sultancy workshop RB02/03/21 Cash allocation for March, 5-Mar-19 6,043,064 Treasury Single Ac- 85702 223007 2019 count (Cash) RB276/04/21 Cash allocation for the 25-Apr-19 5,000,000 Treasury Single Ac- 85702 225001 month of April, 2019 activ- count (Cash) ities Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 171 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB49/05/21 Cash allocation for emer- 9-May-19 384,563 Treasury Single Ac- 85702 225001 gencies count (Cash) DB39/02/21 Cash allocation for the 13-Feb-19 6,723,000 Treasury Single Ac- 85702 225001 month of February, 2019 count (Cash) DB36A/08/20 Allowances 7-Aug-18 240,000 Bogere John 85702 227001 1007679536 DB35/08/20 Allowances 7-Aug-18 1,025,000 Omoding, Stanslaus 85702 227001 DB36/08/20 Allowances 7-Aug-18 380,000 AMUGE CATHERINE 85702 227001 77780 RB30/01/21 Allowances 16-Jan-19 1,525,000 Atuhe Innocent 85702 227001 848289 RB80/01/21 Allowances 16-Jan-19 1,500,000 THOMAS MITENG 85702 227001 DUKU RB279/10/20 Allowances 19-Oct-18 920,000 Katumba Margaret 85702 227001 Biller RB02/02/21 Allowances 6-Feb-19 448,500 Mwebaze Patrick 85702 227001 70927 RB49/08/20 Allowances 7-Aug-18 1,200,000 Olum Godfrey 85702 227001 DB34/07/20 Allowances 1-Aug-18 448,000 Omoding, Stanslaus 85702 227001 RB133/08/20 Allowances 20-Aug-18 757,000 Omoding Abrahams 85702 227001 RB28/09/20 Allowances 4-Sep-18 850,000 Waiswa Geoffrey 85702 227001 1008051923 RB45/09/20 Allowances 4-Sep-18 1,028,000 Omoding, Stanslaus 85702 227001 RB24/09/20 Allowances 4-Sep-18 3,128,800 Abiima John 77757 85702 227001 RB27/09/20 Allowances 4-Sep-18 850,000 Naluzze Sandra 85702 227001 1008050884 RB31/09/20 Allowances 4-Sep-18 850,000 Tukahiirwa Innocent 85702 227001 RB37/09/20 Allowances 4-Sep-18 600,000 Omoding, Stanslaus 85702 227001 RB25/09/20 Allowances 4-Sep-18 2,200,000 Mpiima David 77770 85702 227001 RB30/09/20 Allowances 4-Sep-18 850,000 Tumwizere Gad 85702 227001 RB26/09/20 Allowances 4-Sep-18 1,000,000 Wannume Henry 85702 227001 RB23/09/20 Allowances 4-Sep-18 7,200,000 Omoding, Stanslaus 85702 227001 RB47/09/20 Allowances 4-Sep-18 990,000 Nassozi Irene Judith 85702 227001 RB29/09/20 Allowances 4-Sep-18 850,000 Anguandia Geofrey 85702 227001 1008048440 RB32/09/20 Allowances 4-Sep-18 850,000 Aujo Deborah 85702 227001 RB105/02/21 Allowances 5-Mar-19 1,671,600 Ddungu Henry 77768 85702 227001 RB107/02/21 Allowances 5-Mar-19 505,400 Gwanyi Richard 85702 227001 RB106/02/21 Allowances 5-Mar-19 505,400 Chelimo Philis 85702 227001 1007913603 RB104/02/21 Allowances 5-Mar-19 408,800 BOGERE NAGHIB 85702 227001 RB103/02/21 Allowances 5-Mar-19 607,333 Omoding Abrahams 85702 227001 DB228/01/21 Allowances 30-Jan-19 4,680,000 Kwagala Sharon 85702 227001 DB226/01/21 Allowances 30-Jan-19 500,000 Ntulume William 85702 227001 1005510775 DB152/01/21 Allowances 24-Jan-19 14,988,000 Ebong George 135838 85702 227001 RB01/02/21 Allowances 6-Feb-19 139,000 Musulo Issah 85702 227001 1001860382

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 172 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB49/05/21 Cash allocation for emer- 9-May-19 384,563 Treasury Single Ac- 85702 225001 RB02/02/21 Allowances 6-Feb-19 4,624,000 Mwebaze Patrick 85702 227001 gencies count (Cash) 70927 DB39/02/21 Cash allocation for the 13-Feb-19 6,723,000 Treasury Single Ac- 85702 225001 RB05/02/21 Allowances 6-Feb-19 169,500 Katumba Margaret 85702 227001 month of February, 2019 count (Cash) Biller DB36A/08/20 Allowances 7-Aug-18 240,000 Bogere John 85702 227001 RB26/02/21 Allowances 13-Feb-19 1,470,000 Sserwanga Edrisa 85702 227001 1007679536 RB03/02/21 Allowances 6-Feb-19 620,000 ISMAIL SSENYONJO 85702 227001 DB35/08/20 Allowances 7-Aug-18 1,025,000 Omoding, Stanslaus 85702 227001 RB27/03/21 Allowances 20-Mar-19 380,100 Akullo Margaret Grace 85702 227001 DB36/08/20 Allowances 7-Aug-18 380,000 AMUGE CATHERINE 85702 227001 DB56/10/20 Allowances and Welfare 19-Oct-18 575,000 Sentanda Kajubi Olivia 85702 227001 77780 materials RB30/01/21 Allowances 16-Jan-19 1,525,000 Atuhe Innocent 85702 227001 RB52/09/20 Allowances and Welfare ma- 4-Sep-18 104,484 Lubowa Harriet Rhona 85702 227001 848289 terials for Administration 57678 RB80/01/21 Allowances 16-Jan-19 1,500,000 THOMAS MITENG 85702 227001 DB184/01/21 Allowances for Laboratory 29-Jan-19 400,000 Naluzze Sandra 85702 227001 DUKU Departmentt 1008050884 RB279/10/20 Allowances 19-Oct-18 920,000 Katumba Margaret 85702 227001 DB188/01/21 Allowances for Laboratory 29-Jan-19 400,000 Tukahiirwa Innocent 85702 227001 Biller Departmentt RB02/02/21 Allowances 6-Feb-19 448,500 Mwebaze Patrick 85702 227001 DB187/01/21 Allowances for Laboratory 29-Jan-19 400,000 Tumwizere Gad 85702 227001 70927 Departmentt RB49/08/20 Allowances 7-Aug-18 1,200,000 Olum Godfrey 85702 227001 DB189/01/21 Allowances for Laboratory 29-Jan-19 400,000 HOSEA NASIRU 85702 227001 DB34/07/20 Allowances 1-Aug-18 448,000 Omoding, Stanslaus 85702 227001 Departmentt RB133/08/20 Allowances 20-Aug-18 757,000 Omoding Abrahams 85702 227001 DB190/01/21 Allowances for Laboratory 29-Jan-19 500,000 Ndawula Ddungu 85702 227001 Departmentt Ignatius RB28/09/20 Allowances 4-Sep-18 850,000 Waiswa Geoffrey 85702 227001 1008051923 DB181/01/21 Allowances for Laboratory 29-Jan-19 400,000 NAKINTU BARBRA 85702 227001 Departmentt 1011522255 RB45/09/20 Allowances 4-Sep-18 1,028,000 Omoding, Stanslaus 85702 227001 DB185/01/21 Allowances for Laboratory 29-Jan-19 400,000 Anguandia Geofrey 85702 227001 RB24/09/20 Allowances 4-Sep-18 3,128,800 Abiima John 77757 85702 227001 Departmentt 1008048440 RB27/09/20 Allowances 4-Sep-18 850,000 Naluzze Sandra 85702 227001 DB179/01/21 Allowances for Laboratory 29-Jan-19 400,000 Amia Cainer 728667 85702 227001 1008050884 Departmentt RB31/09/20 Allowances 4-Sep-18 850,000 Tukahiirwa Innocent 85702 227001 DB191/01/21 Allowances for Laboratory 29-Jan-19 500,000 Niyonzima Nixon 85702 227001 RB37/09/20 Allowances 4-Sep-18 600,000 Omoding, Stanslaus 85702 227001 Departmentt RB25/09/20 Allowances 4-Sep-18 2,200,000 Mpiima David 77770 85702 227001 DB182/01/21 Allowances for Laboratory 29-Jan-19 400,000 INNOCENT OGWANG 85702 227001 Departmentt RB30/09/20 Allowances 4-Sep-18 850,000 Tumwizere Gad 85702 227001 DB183/01/21 Allowances for Laboratory 29-Jan-19 400,000 Ssentongo David 77701 85702 227001 RB26/09/20 Allowances 4-Sep-18 1,000,000 Wannume Henry 85702 227001 Departmentt RB23/09/20 Allowances 4-Sep-18 7,200,000 Omoding, Stanslaus 85702 227001 DB175/01/21 Allowances for Laboratory 29-Jan-19 900,000 Abiima John 77757 85702 227001 RB47/09/20 Allowances 4-Sep-18 990,000 Nassozi Irene Judith 85702 227001 Departmentt RB29/09/20 Allowances 4-Sep-18 850,000 Anguandia Geofrey 85702 227001 DB176/01/21 Allowances for Laboratory 29-Jan-19 700,000 Mpiima David 77770 85702 227001 1008048440 Departmentt RB32/09/20 Allowances 4-Sep-18 850,000 Aujo Deborah 85702 227001 DB186/01/21 Allowances for Laboratory 29-Jan-19 400,000 Waiswa Geoffrey 85702 227001 Departmentt 1008051923 RB105/02/21 Allowances 5-Mar-19 1,671,600 Ddungu Henry 77768 85702 227001 DB180/01/21 Allowances for Laboratory 29-Jan-19 400,000 CHARLES ISABIRYE 85702 227001 RB107/02/21 Allowances 5-Mar-19 505,400 Gwanyi Richard 85702 227001 Departmentt 1003048801 RB106/02/21 Allowances 5-Mar-19 505,400 Chelimo Philis 85702 227001 DB177/01/21 Allowances for Laboratory 29-Jan-19 620,000 Wannume Henry 85702 227001 1007913603 Departmentt RB104/02/21 Allowances 5-Mar-19 408,800 BOGERE NAGHIB 85702 227001 DB178/01/21 Allowances for Laboratory 29-Jan-19 700,000 Kadhumbula Sylives- 85702 227001 RB103/02/21 Allowances 5-Mar-19 607,333 Omoding Abrahams 85702 227001 Departmentt tor DB228/01/21 Allowances 30-Jan-19 4,680,000 Kwagala Sharon 85702 227001 DB26/07/20 Allowances for May, 2018 1-Aug-18 293,500 Najjemba Betty 77710 85702 227001 DB226/01/21 Allowances 30-Jan-19 500,000 Ntulume William 85702 227001 DB29/07/20 Allowances for May, 2018 1-Aug-18 868,000 MUGABE KAZAALA 85702 227001 1005510775 HEBERT DB152/01/21 Allowances 24-Jan-19 14,988,000 Ebong George 135838 85702 227001 DB24/07/20 Allowances for May, 2018 1-Aug-18 868,000 Nakamoga Evalyne 85702 227001 RB01/02/21 Allowances 6-Feb-19 139,000 Musulo Issah 85702 227001 DB32/07/20 Allowances for May, 2018 1-Aug-18 200,000 BAZANYE DEO 85702 227001 1001860382 1013012696

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 173 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

DB36/07/20 Allowances for May, 2018 1-Aug-18 623,000 Nanozi Mulyagonja L 85702 227001 Maf DB25/07/20 Allowances for May, 2018 1-Aug-18 868,000 Birengeso Chrespers 85702 227001 DB21/07/20 Allowances for May, 2018 1-Aug-18 996,800 Kitimbo Godfrey 85702 227001 DB27/07/20 Allowances for May, 2018 1-Aug-18 904,400 RITA NASSANGA 85702 227001 1010607162 DB35/07/20 Allowances for May, 2018 1-Aug-18 868,000 Kanobe David 85702 227001 DB28/07/20 Allowances for May, 2018 1-Aug-18 448,000 Fred Okuku 7776 85702 227001 DB31/07/20 Allowances for May, 2018 1-Aug-18 248,500 ICULET HARRIET OLI- 85702 227001 VER 1012530634 DB30/07/20 Allowances for May, 2018 1-Aug-18 248,500 TUHAISE JULIET 85702 227001 1013044910 DB33/07/20 Allowances for May, 2018 1-Aug-18 293,500 Namagembe Prossy 85702 227001 DB22/07/20 Allowances for May, 2018 1-Aug-18 623,000 Adongo Augustine 85702 227001 77739 DB23/07/20 Allowances for May, 2018 1-Aug-18 448,000 Akullo Margaret Grace 85702 227001 DB164/01/21 Allowances for Radiotherapy 29-Jan-19 399,168 Baliraine Kasubo Alice 85702 227001 Dept for December, 2018 DB168/01/21 Allowances for Radiotherapy 29-Jan-19 366,773 Ssebintu Florence 85702 227001 Dept for December, 2018 DB166/01/21 Allowances for Radiotherapy 29-Jan-19 399,168 Mukama Ronald 85702 227001 Dept for December, 2018 1008617830 DB158/01/21 Allowances for Radiotherapy 29-Jan-19 459,402 Atuhe Innocent 85702 227001 Dept for December, 2018 848289 DB162/01/21 Allowances for Radiotherapy 29-Jan-19 459,402 IGNATIUS KOMAKECH 85702 227001 Dept for December, 2018 DB169/01/21 Allowances for Radiotherapy 29-Jan-19 366,773 Okura Alex Pujwero 85702 227001 Dept for December, 2018 DB157/01/21 Allowances for Radiotherapy 29-Jan-19 579,869 Luwaga Ahamed 85702 227001 Dept for December, 2018 Kasumba DB159/01/21 Allowances for Radiotherapy 29-Jan-19 459,402 Kaggwa Agnes Doreen 85702 227001 Dept for December, 2018 DB156/01/21 Allowances for Radiotherapy 29-Jan-19 579,869 Luutu Isreal 85702 227001 Dept for December, 2018 DB170/01/21 Allowances for Radiotherapy 29-Jan-19 366,773 ACHIRO AGNES JACK- 85702 227001 Dept for December, 2018 LINE 1002648208 DB165/01/21 Allowances for Radiotherapy 29-Jan-19 399,168 Limiyo Immaculate 85702 227001 Dept for December, 2018 756188 DB161/01/21 Allowances for Radiotherapy 29-Jan-19 459,402 Senabulya Lubowa 85702 227001 Dept for December, 2018 Charles DB163/01/21 Allowances for Radiotherapy 29-Jan-19 399,168 Senabulya Ali Lubowa 85702 227001 Dept for December, 2018 DB160/01/21 Allowances for Radiotherapy 29-Jan-19 459,402 Katungwensi Everest 85702 227001 Dept for December, 2018 DB167/01/21 Allowances for Radiotherapy 29-Jan-19 399,168 PIWUN SOLOMON 85702 227001 Dept for December, 2018 1011222953 DB172/01/21 Allowances for Radiotherapy 29-Jan-19 255,830 AKONG ESTHER 85702 227001 Dept for December, 2018 DB171/01/21 Allowances for Radiotherapy 29-Jan-19 366,773 NSABIMANA RICH- 85702 227001 Dept for December, 2018 ARD 1013022969

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 174 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

DB36/07/20 Allowances for May, 2018 1-Aug-18 623,000 Nanozi Mulyagonja L 85702 227001 DB155/01/21 Allowances for Radiotherapy 29-Jan-19 579,869 Kanyike Daniel 85702 227001 Maf Dept for December, 2018 DB25/07/20 Allowances for May, 2018 1-Aug-18 868,000 Birengeso Chrespers 85702 227001 DB06/02/21 Allowances for security 1-Feb-19 851,500 Mwebaze Patrick 85702 227001 personnel 70927 DB21/07/20 Allowances for May, 2018 1-Aug-18 996,800 Kitimbo Godfrey 85702 227001 DB06/02/21 Allowances for security 1-Feb-19 1,930,000 Mwebaze Patrick 85702 227001 DB27/07/20 Allowances for May, 2018 1-Aug-18 904,400 RITA NASSANGA 85702 227001 personnel 70927 1010607162 DB230/04/21 Allowances for staff who 3-May-19 7,560,000 Ebong George 135838 85702 227001 DB35/07/20 Allowances for May, 2018 1-Aug-18 868,000 Kanobe David 85702 227001 prepared Assets Master Data DB28/07/20 Allowances for May, 2018 1-Aug-18 448,000 Fred Okuku 7776 85702 227001 DB229/04/21 Allowances for support staff 2-May-19 9,720,000 Omoding, Stanslaus 85702 227001 who participated in weeding DB31/07/20 Allowances for May, 2018 1-Aug-18 248,500 ICULET HARRIET OLI- 85702 227001 of archivable records at UCI VER 1012530634 Centres DB30/07/20 Allowances for May, 2018 1-Aug-18 248,500 TUHAISE JULIET 85702 227001 DB228/04/21 Allowances and welfare ma- 3-May-19 3,985,500 Mwebaze Patrick 85702 227001 1013044910 terials for Mbarara Cancer 70927 DB33/07/20 Allowances for May, 2018 1-Aug-18 293,500 Namagembe Prossy 85702 227001 Centre NTR collections effort DB22/07/20 Allowances for May, 2018 1-Aug-18 623,000 Adongo Augustine 85702 227001 RB24/06/21 Cash allocation for Emer- 19-Jun-19 49,178 Treasury Single Ac- 85702 227001 77739 gencies count (Cash) DB23/07/20 Allowances for May, 2018 1-Aug-18 448,000 Akullo Margaret Grace 85702 227001 RB74/02/21 Consultancy for January, 13-Feb-19 725,488 Luutu Isreal 85702 227001 2019 DB164/01/21 Allowances for Radiotherapy 29-Jan-19 399,168 Baliraine Kasubo Alice 85702 227001 Dept for December, 2018 RB286/04/21 Facilitation allowances for 6-May-19 4,200,000 Ebong George 135838 85702 227001 the generation of non-tax DB168/01/21 Allowances for Radiotherapy 29-Jan-19 366,773 Ssebintu Florence 85702 227001 revenue for the months of Dept for December, 2018 November, 2018- January, DB166/01/21 Allowances for Radiotherapy 29-Jan-19 399,168 Mukama Ronald 85702 227001 2019 Dept for December, 2018 1008617830 RB72/08/20 Facilitation Allowances for 20-Aug-18 7,466,000 Akullo Margaret Grace 85702 227001 DB158/01/21 Allowances for Radiotherapy 29-Jan-19 459,402 Atuhe Innocent 85702 227001 UCI Board Members Dept for December, 2018 848289 DB88/08/20 Refunds 31-Aug-18 3,315,641 Mwebaze Patrick 85702 227001 DB162/01/21 Allowances for Radiotherapy 29-Jan-19 459,402 IGNATIUS KOMAKECH 85702 227001 70927 Dept for December, 2018 DB179/04/21 Security facilitation allow- 30-Apr-19 300,000 Ochom Silver 85702 227001 DB169/01/21 Allowances for Radiotherapy 29-Jan-19 366,773 Okura Alex Pujwero 85702 227001 ances for January, February Dept for December, 2018 and March, 2019 DB157/01/21 Allowances for Radiotherapy 29-Jan-19 579,869 Luwaga Ahamed 85702 227001 RB56/08/20 Staff allowances 14-Aug-18 82,000 Katungwensi Everest 85702 227001 Dept for December, 2018 Kasumba RB55/08/20 Staff allowances 14-Aug-18 440,000 Kitimbo Godfrey 85702 227001 DB159/01/21 Allowances for Radiotherapy 29-Jan-19 459,402 Kaggwa Agnes Doreen 85702 227001 RB39/08/20 Staff allowances for Qtr 1 FY 2-Aug-18 280,000 Nakimera Mary 85702 227001 Dept for December, 2018 2018/19 DB156/01/21 Allowances for Radiotherapy 29-Jan-19 579,869 Luutu Isreal 85702 227001 RB38/08/20 Staff allowances for Qtr 1 FY 2-Aug-18 280,000 Nakawesa Proscovia 85702 227001 Dept for December, 2018 2018/19 77715 DB170/01/21 Allowances for Radiotherapy 29-Jan-19 366,773 ACHIRO AGNES JACK- 85702 227001 RB37/08/20 Staff allowances for Qtr 1 FY 2-Aug-18 280,000 Nabulime Sarah 85702 227001 Dept for December, 2018 LINE 1002648208 2018/19 DB165/01/21 Allowances for Radiotherapy 29-Jan-19 399,168 Limiyo Immaculate 85702 227001 RB36/08/20 Staff allowances for Qtr 1 FY 2-Aug-18 280,000 Nabulejje Jovia 85702 227001 Dept for December, 2018 756188 2018/19 DB161/01/21 Allowances for Radiotherapy 29-Jan-19 459,402 Senabulya Lubowa 85702 227001 DB124/10/20 Staff allowances for Qtr 2 FY 30-Oct-18 15,700 Mugerwa Herbert 85702 227001 Dept for December, 2018 Charles 2018/19 DB163/01/21 Allowances for Radiotherapy 29-Jan-19 399,168 Senabulya Ali Lubowa 85702 227001 RB277/10/20 Stationery and allowances 19-Oct-18 3,852,300 Ebong George 135838 85702 227001 Dept for December, 2018 RB24/06/21 Cash allocation for Emer- 19-Jun-19 617,234 Treasury Single Ac- 85702 227002 DB160/01/21 Allowances for Radiotherapy 29-Jan-19 459,402 Katungwensi Everest 85702 227001 gencies count (Cash) Dept for December, 2018 DB48/02/21 Cash allocation for emer- 22-Feb-19 2,000,000 Treasury Single Ac- 85702 227002 DB167/01/21 Allowances for Radiotherapy 29-Jan-19 399,168 PIWUN SOLOMON 85702 227001 gencies count (Cash) Dept for December, 2018 1011222953 RB24/06/21 Cash allocation for Emer- 19-Jun-19 4,000,000 Treasury Single Ac- 85702 227004 DB172/01/21 Allowances for Radiotherapy 29-Jan-19 255,830 AKONG ESTHER 85702 227001 gencies count (Cash) Dept for December, 2018 RB05/03/21 Cash allocation for Emer- 13-Mar-19 553,279 Treasury Single Ac- 85702 228002 DB171/01/21 Allowances for Radiotherapy 29-Jan-19 366,773 NSABIMANA RICH- 85702 227001 gencies count (Cash) Dept for December, 2018 ARD 1013022969 RB49/05/21 Cash allocation for emer- 9-May-19 5,000,000 Treasury Single Ac- 85702 228002 gencies count (Cash) Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 175 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB49/05/21 Cash allocation for emer- 9-May-19 1,806,475 Treasury Single Ac- 85702 228002 gencies count (Cash) RB24/06/21 Cash allocation for Emer- 19-Jun-19 93,525 Treasury Single Ac- 85702 228002 gencies count (Cash) RB24/06/21 Cash allocation for Emer- 19-Jun-19 174,810 Treasury Single Ac- 85702 228003 gencies count (Cash) RB102/09/20 Procurement for Fumigation 5-Oct-18 455,336 JIP GENERAL SER- 85702 228003 Services for UCI Premises VICES RB102/09/20 Procurement for Fumigation 5-Oct-18 2,529,644 JIP GENERAL SER- 85702 228003 Services for UCI Premises VICES DB58/05/21 Purchase of consumables for 13-Jun-19 1,690,000 Omoding, Stanslaus 85702 228003 canon IR2530 Photocopier RB47/08/20 Purchase of electrical ma- 7-Aug-18 2,192,666 PIWUN SOLOMON 85702 228003 terials 1011222953 RB309/01/21 Purchase of Electrical ma- 22-Jan-19 617,769 OMASET JAMES 85702 228003 terials 1010461441 Sub-Total 497,155,495 UHI Output: 085878 Purchase of Office and Residential Furniture and Fittings Invoice Number Description Payment Distribution Supplier MTEF Expenditure Date Amount code code

1479 Being pay for supply and 9-Nov-18 9,070,000 VOLTECH ENGI- 85878 312203 installation of electrical NEERING SERVICES meters and materials as per CO.LIMITED form 5 Sub-Total 9,070,000 Output: 085876 Purchase of Office and ICT Equipment, including Software 1563 Being payment for the 20-Dec-18 55,000,000 PAN MODERN CON- 85876 312202 provision of Consultancy SULT LIMITED Services for development of pre-feasibility document as per document 1563 Being payment for the 20-Dec-18 9,900,000 PAN MODERN CON- 85876 312202 provision of Consultancy SULT LIMITED Services for development of pre-feasibility document as per document Sub-Total 64,900,000 Output: 085877 Purchase of Specialised Machinery & Equipment

43594 Being payment for the 13-May-19 2,358,687 Surgipgharm Uganda 85877 312212 supply and delivery of ABL Ltd Consumables as invoice numbe 205323 1596 Being payment for the provi- 21-Feb-19 10,000,000 ALEX KAGODA 85877 312212 sion of consultancy services for environmental impact assessment of the UHI Home Project as per invoice num- ber 00070

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 176 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB49/05/21 Cash allocation for emer- 9-May-19 1,806,475 Treasury Single Ac- 85702 228002 TH/1588 Being payment for the sup- 21-Feb-19 30,000,000 Uganda Oxygen 85877 312212 gencies count (Cash) ply and delivery of cylinders Limited as per PI 1716 RB24/06/21 Cash allocation for Emer- 19-Jun-19 93,525 Treasury Single Ac- 85702 228002 gencies count (Cash) Sub-Total 42,358,687 RB24/06/21 Cash allocation for Emer- 19-Jun-19 174,810 Treasury Single Ac- 85702 228003 Output: 085803 Heart Outreach Services gencies count (Cash) BOD/29 Allowance for Board clinical 3-Dec-18 450,000 ROSEMARY KIWANU- 85803 211103 RB102/09/20 Procurement for Fumigation 5-Oct-18 455,336 JIP GENERAL SER- 85702 228003 services committee. KA MUSOKE Services for UCI Premises VICES BOD/26 Allowance for Board finance 3-Dec-18 200,000 Musoke Enock Kibalizi 85803 211103 RB102/09/20 Procurement for Fumigation 5-Oct-18 2,529,644 JIP GENERAL SER- 85702 228003 committee. Services for UCI Premises VICES BOD/25 Allowance for Board finance 3-Dec-18 300,000 Mwambu Tom 85803 211103 DB58/05/21 Purchase of consumables for 13-Jun-19 1,690,000 Omoding, Stanslaus 85702 228003 committee. canon IR2530 Photocopier BOD/20 Allowance for Board finance 3-Dec-18 350,000 Lwabi Peter Solomon 85803 211103 RB47/08/20 Purchase of electrical ma- 7-Aug-18 2,192,666 PIWUN SOLOMON 85702 228003 committee. terials 1011222953 BOD/18 Allowance for Board finance 3-Dec-18 500,000 GRACE NDYAREEBA 85803 211103 RB309/01/21 Purchase of Electrical ma- 22-Jan-19 617,769 OMASET JAMES 85702 228003 committee. STUART terials 1010461441 BOD/24 Allowance for Board finance 3-Dec-18 300,000 Okwaro Edward 85803 211103 Sub-Total 497,155,495 committee. UHI BOD/27 Allowance for Board finance 3-Dec-18 200,000 Barungi Jim 85803 211103 committee. Output: 085878 Purchase of Office and Residential Furniture and Fittings BOD/23 Allowance for Board finance 3-Dec-18 300,000 Namuli Lydia Muty- 85803 211103 Invoice Number Description Payment Distribution Supplier MTEF Expenditure committee. abule Date Amount code code BOD/19 Allowance for Board finance 3-Dec-18 450,000 ROSEMARY KIWANU- 85803 211103 committee. KA MUSOKE 43573 Allowance for board of Di- 2-Oct-18 450,000 Lwabi Harriet 85803 211103 1479 Being pay for supply and 9-Nov-18 9,070,000 VOLTECH ENGI- 85878 312203 rectors at UHI. installation of electrical NEERING SERVICES meters and materials as per CO.LIMITED 43514 Allowance for board of Di- 2-Oct-18 450,000 PETER MUSOKE 85803 211103 form 5 rectors at UHI. KIZITO 1000233098 Sub-Total 9,070,000 43542 Allowance for board of Di- 2-Oct-18 450,000 GRACE NDYAREEBA 85803 211103 rectors at UHI. STUART Output: 085876 Purchase of Office and ICT Equipment, including Software 43483 Allowance for board of Di- 2-Oct-18 500,000 JAMES MAGARA 85803 211103 1563 Being payment for the 20-Dec-18 55,000,000 PAN MODERN CON- 85876 312202 rectors at UHI. provision of Consultancy SULT LIMITED Services for development of 43664 Allowance for board of Di- 2-Oct-18 350,000 Omagino O O John 85803 211103 pre-feasibility document as rectors at UHI. per document 43603 Allowance for board of Di- 2-Oct-18 450,000 Amone Jackson 85803 211103 1563 Being payment for the 20-Dec-18 9,900,000 PAN MODERN CON- 85876 312202 rectors at UHI. provision of Consultancy SULT LIMITED 43634 Allowance for board of Di- 2-Oct-18 450,000 ROSEMARY KIWANU- 85803 211103 Services for development of rectors at UHI. KA MUSOKE pre-feasibility document as per document RB/19 Allowance for Board of Sur- 23-Aug-18 1,300,000 Opio Richard Okok 85803 211103 vey exercise.. 522150 Sub-Total 64,900,000 RF/58 Allowance for guards at Mu- 15-Mar-19 333,520 Onegiu Wilfred 85803 211103 Output: 085877 Purchase of Specialised Machinery & Equipment lago school of Nursing. 43594 Being payment for the 13-May-19 2,358,687 Surgipgharm Uganda 85877 312212 PR23 Allowance for members of 28-Nov-18 3,225,000 Opio Richard Okok 85803 211103 supply and delivery of ABL Ltd Accounts at UHI. 522150 Consumables as invoice numbe 205323 BOD/10 Audit and risk committee on 10-Dec-18 50,000 Amone Jackson 85803 211103 BOD. 1596 Being payment for the provi- 21-Feb-19 10,000,000 ALEX KAGODA 85877 312212 sion of consultancy services BOD/9 Audit and risk committee on 10-Dec-18 450,000 Birabwa Male Doreen 85803 211103 for environmental impact BOD. assessment of the UHI Home BOD/10 Audit and risk committee on 10-Dec-18 300,000 Amadrio Roselyne 85803 211103 Project as per invoice num- BOD. ber 00070 BOD/7 Audit and risk committee on 10-Dec-18 175,000 Musoke Enock Kibalizi 85803 211103 BOD.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 177 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

BOD/8 Audit and risk committee on 10-Dec-18 500,000 Lwabi Harriet 85803 211103 BOD. TF/21 Human resource allowance 19-Feb-19 350,000 Omagino O O John 85803 211103 UHI board. E/10 ICU Welfare backup for June 29-May-19 1,441,000 Oketayot Anna Noland 85803 211103 2019 RB14 Night allowance for Guards 16-Nov-18 388,520 Onegiu Wilfred 85803 211103 at Mulago school of Nursing for October 2018. DR/19 Police coverage at Mwana- 15-Mar-19 763,520 Onegiu Wilfred 85803 211103 mugimu for February 2019. RB15 Police coverage at Mwana- 16-Nov-18 823,520 Onegiu Wilfred 85803 211103 mugimu for October 2018. RB/19 Refund for Board of directors 23-Aug-18 2,600,000 KAWALYA BIRIMUMA- 85803 211103 meeting. SO EDRINE 549475-19JUN19 Staff allowance at UHI. 24-Jun-19 1,137,659 OWOMUGISHA GLO- 85803 211103 RIA 957166 548112-19JUN19 Staff Training 24-Jun-19 1,137,659 AKECH TEDDY MARY 85803 211103 65813-19JUN19 Staff Training 24-Jun-19 910,127 Komugabe Peninah 85803 211103 TO/19 Being payment for the pro- 21-Jun-19 2,355,200 3D SERVICES LIMITED 85803 227004 vision of Vehicle services as per Invoice 3D0319241SINV and 3D0119035INV for the month of Oct-Dec 18 and Jan-March TO/19 Being payment for the pro- 21-Jun-19 423,936 3D SERVICES LIMITED 85803 227004 vision of Vehicle services as per Invoice 3D0319241SINV and 3D0119035INV for the month of Oct-Dec 18 and Jan-March 1624 Being payment for the repair 12-Apr-19 229,885 Victoria Motors Ltd 85803 227004 and servicing of UG4167M as per invoce number 10SI- SAAA0877 Sub-Total 25,044,546 Output: 85802 Heart Care Services KI/19 Board Projects committee 10-Jun-19 500,000 JAMES MAGARA 85802 211103 allowance. KI/21 Board Projects committee 10-Jun-19 350,000 Omagino O O John 85802 211103 allowance. KI/20 Board Projects committee 10-Jun-19 450,000 PETER MUSOKE 85802 211103 allowance. KIZITO 1000233098 KI/24 Board Projects committee 10-Jun-19 300,000 Lwabi Peter Solomon 85802 211103 allowance. KI/25 Board Projects committee 10-Jun-19 300,000 Namuli Lydia Muty- 85802 211103 allowance. abule BD/4 BOD meeting allowance. 24-Apr-19 300,000 Lwabi Peter Solomon 85802 211103 BD/3 BOD meeting allowance. 24-Apr-19 450,000 GRACE NDYAREEBA 85802 211103 STUART BD/1 BOD meeting allowance. 24-Apr-19 500,000 JAMES MAGARA 85802 211103 BD/4 BOD meeting allowance. 24-Apr-19 450,000 Birabwa Male Doreen 85802 211103 BD/4 BOD meeting allowance. 24-Apr-19 450,000 Lwabi Harriet 85802 211103

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 178 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

BOD/8 Audit and risk committee on 10-Dec-18 500,000 Lwabi Harriet 85803 211103 BD/9 BOD meeting allowance. 24-Apr-19 300,000 Namuli Lydia Muty- 85802 211103 BOD. abule TF/21 Human resource allowance 19-Feb-19 350,000 Omagino O O John 85803 211103 BD/2 BOD meeting allowance. 24-Apr-19 450,000 PETER MUSOKE 85802 211103 UHI board. KIZITO 1000233098 E/10 ICU Welfare backup for June 29-May-19 1,441,000 Oketayot Anna Noland 85803 211103 BD10 BOD meeting allowance. 24-Apr-19 200,000 Musoke Enock Kibalizi 85802 211103 2019 BD/4 BOD meeting allowance. 24-Apr-19 450,000 ROSEMARY KIWANU- 85802 211103 RB14 Night allowance for Guards 16-Nov-18 388,520 Onegiu Wilfred 85803 211103 KA MUSOKE at Mulago school of Nursing BD/6 Clinical Committee allow- 15-Mar-19 300,000 Lwabi Peter Solomon 85802 211103 for October 2018. ance. DR/19 Police coverage at Mwana- 15-Mar-19 763,520 Onegiu Wilfred 85803 211103 VR16/18 Clinical committee allow- 23-Aug-18 516,000 Namuli Lydia Muty- 85802 211103 mugimu for February 2019. ance. abule RB15 Police coverage at Mwana- 16-Nov-18 823,520 Onegiu Wilfred 85803 211103 VR12/18 Clinical committee allow- 23-Aug-18 350,000 Omagino O O John 85802 211103 mugimu for October 2018. ance. RB/19 Refund for Board of directors 23-Aug-18 2,600,000 KAWALYA BIRIMUMA- 85803 211103 VR15/18 Clinical committee allow- 23-Aug-18 300,000 Okello Emmy 85802 211103 meeting. SO EDRINE ance. 549475-19JUN19 Staff allowance at UHI. 24-Jun-19 1,137,659 OWOMUGISHA GLO- 85803 211103 BD/2 Clinical Committee allow- 15-Mar-19 450,000 ROSEMARY KIWANU- 85802 211103 RIA 957166 ance. KA MUSOKE 548112-19JUN19 Staff Training 24-Jun-19 1,137,659 AKECH TEDDY MARY 85803 211103 BD/1 Clinical Committee allow- 15-Mar-19 500,000 Birabwa Male Doreen 85802 211103 65813-19JUN19 Staff Training 24-Jun-19 910,127 Komugabe Peninah 85803 211103 ance. TO/19 Being payment for the pro- 21-Jun-19 2,355,200 3D SERVICES LIMITED 85803 227004 VR10/18 Clinical committee allow- 23-Aug-18 500,000 Birabwa Male Doreen 85802 211103 vision of Vehicle services as ance. per Invoice 3D0319241SINV BD/8 Clinical Committee allow- 15-Mar-19 300,000 Namuli Lydia Muty- 85802 211103 and 3D0119035INV for the ance. abule month of Oct-Dec 18 and Jan-March BD/7 Clinical Committee allow- 15-Mar-19 300,000 Okello Emmy 85802 211103 ance. TO/19 Being payment for the pro- 21-Jun-19 423,936 3D SERVICES LIMITED 85803 227004 vision of Vehicle services as CA/3 Contract committee allow- 28-Jan-19 180,000 Ayikoru Leila 85802 211103 per Invoice 3D0319241SINV ance. and 3D0119035INV for the month of Oct-Dec 18 and CA/4 Contract committee allow- 28-Jan-19 360,000 Jaika Patrick 85802 211103 Jan-March ance. 1624 Being payment for the repair 12-Apr-19 229,885 Victoria Motors Ltd 85803 227004 CA/1 Contract committee allow- 28-Jan-19 400,000 Okello Emmy 85802 211103 and servicing of UG4167M as ance. per invoce number 10SI- CA/5 Contract committee allow- 28-Jan-19 180,000 Okwaro Edward 85802 211103 SAAA0877 ance. Sub-Total 25,044,546 CA/7 Contract committee allow- 28-Jan-19 650,000 Birungi Susan 85802 211103 Output: 85802 Heart Care Services ance. CC/4 Contract committee sitting 5-Jun-19 450,000 Okwaro Edward 85802 211103 KI/19 Board Projects committee 10-Jun-19 500,000 JAMES MAGARA 85802 211103 allowance. allowance. CC/2 Contract committee sitting 5-Jun-19 450,000 Oketcho Michael C 85802 211103 KI/21 Board Projects committee 10-Jun-19 350,000 Omagino O O John 85802 211103 allowance. allowance. CC/5 Contract committee sitting 5-Jun-19 630,000 Birungi Susan 85802 211103 KI/20 Board Projects committee 10-Jun-19 450,000 PETER MUSOKE 85802 211103 allowance. allowance. KIZITO 1000233098 CC/1 Contract committee sitting 5-Jun-19 700,000 Okello Emmy 85802 211103 KI/24 Board Projects committee 10-Jun-19 300,000 Lwabi Peter Solomon 85802 211103 allowance. allowance. CC/6 Contract committee sitting 5-Jun-19 540,000 Jaika Patrick 85802 211103 KI/25 Board Projects committee 10-Jun-19 300,000 Namuli Lydia Muty- 85802 211103 allowance. allowance. abule CC/3 Contract committee sitting 5-Jun-19 450,000 Ayikoru Leila 85802 211103 BD/4 BOD meeting allowance. 24-Apr-19 300,000 Lwabi Peter Solomon 85802 211103 allowance. BD/3 BOD meeting allowance. 24-Apr-19 450,000 GRACE NDYAREEBA 85802 211103 EV/18 Evaluation allowance at UHI 31-Jan-19 480,000 JJUUKO DENIS 85802 211103 STUART WN/22 Evaluation allowance at UHI 10-Jun-19 190,000 DAVID KATO 85802 211103 BD/1 BOD meeting allowance. 24-Apr-19 500,000 JAMES MAGARA 85802 211103 WN/20 Evaluation allowance at UHI 10-Jun-19 2,790,000 Birungi Susan 85802 211103 BD/4 BOD meeting allowance. 24-Apr-19 450,000 Birabwa Male Doreen 85802 211103 EV/1 Evaluation allowance at UHI 31-Jan-19 100,000 Mwambu Tom 85802 211103 BD/4 BOD meeting allowance. 24-Apr-19 450,000 Lwabi Harriet 85802 211103

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 179 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

WN/34 Evaluation allowance at UHI 10-Jun-19 90,000 GRACE MIREMBE 85802 211103 NANKWANGA WN/31 Evaluation allowance at UHI 10-Jun-19 90,000 Atieno Priscilla 85802 211103 EV/7 Evaluation allowance at UHI 31-Jan-19 90,000 Mande Henry 85802 211103 EV/5 Evaluation allowance at UHI 31-Jan-19 90,000 Oketayot Anna Noland 85802 211103 EV/9 Evaluation allowance at UHI 31-Jan-19 90,000 Munduru Jane Fran- 85802 211103 ces EV/15 Evaluation allowance at UHI 31-Jan-19 360,000 Wesana Charles 85802 211103 EV/16 Evaluation allowance at UHI 31-Jan-19 100,000 Nakabuuye Robinah 85802 211103 EV/13 Evaluation allowance at UHI 31-Jan-19 100,000 Malungu Robert 85802 211103 WN/28 Evaluation allowance at UHI 10-Jun-19 90,000 Okalebo George 85802 211103 William WN/21 Evaluation allowance at UHI 10-Jun-19 190,000 Malungu Robert 85802 211103 EV/20 Evaluation allowance at UHI 31-Jan-19 90,000 Nakato Annet 85802 211103 EV22/8 Evaluation allowance at UHI. 30-Aug-18 100,000 Ssemogerere Lameck 85802 211103 EV28/8 Evaluation allowance at UHI. 30-Aug-18 90,000 Okwaro Edward 85802 211103 EV30/8 Evaluation allowance at UHI. 30-Aug-18 200,000 Namuli Lydia Muty- 85802 211103 abule EV17/8 Evaluation allowance at UHI. 30-Aug-18 100,000 Obwin John 85802 211103 EV/09 Evaluation allowance at UHI. 10-Jun-19 810,000 Munduru Jane Fran- 85802 211103 ces EV19/8 Evaluation allowance at UHI. 30-Aug-18 90,000 Nakato Annet 85802 211103 EV16/8 Evaluation allowance at UHI. 30-Aug-18 660,000 JJUUKO DENIS 85802 211103 EV37/8 Evaluation allowance at UHI. 30-Aug-18 450,000 Nalubega Hasifa 85802 211103 EV10/8 Evaluation allowance at UHI. 30-Aug-18 90,000 Malungu Robert 85802 211103 EV31/8 Evaluation allowance at UHI. 30-Aug-18 720,000 Mande Henry 85802 211103 EV/06 Evaluation allowance at UHI. 10-Jun-19 390,000 MUKASA OLYOGO 85802 211103 FA/4/19 Facilitation allowance at UHI. 22-Feb-19 800,000 Nabunwa Justine 85802 211103 RB/4/19 Facilitation at Parliamentary 31-Jan-19 280,000 Okello Emmy 85802 211103 Exhibition. RB/12/19 Facilitation at Parliamentary 31-Jan-19 200,000 IRAR ESTHER IRENE 85802 211103 Exhibition. RB/7/19 Facilitation at Parliamentary 31-Jan-19 280,000 Mwambu Tom 85802 211103 Exhibition. RB/19/19 Facilitation at Parliamentary 31-Jan-19 440,000 JJUUKO DENIS 85802 211103 Exhibition. VR5/18 Finance Board committee 23-Aug-18 350,000 Omagino O O John 85802 211103 allowance. VR1/18 Finance Board committee 23-Aug-18 450,000 RUKAMBURA 85802 211103 allowance. CHARLES IBINGIRA BENSTONS VR9/18 Finance Board committee 23-Aug-18 492,000 Namuli Lydia Muty- 85802 211103 allowance. abule EP/19 Honoraria for NTR second 25-Jan-19 319,015 KAWALYA BIRIMUMA- 85802 211103 Quarter. SO EDRINE OK/19 Honoraria for NTR second 25-Jan-19 1,000,440 Opio Richard Okok 85802 211103 Quarter. 522150 BB/25 Projects Committee allow- 15-Mar-19 300,000 Namuli Lydia Muty- 85802 211103 ance. abule Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 180 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

WN/34 Evaluation allowance at UHI 10-Jun-19 90,000 GRACE MIREMBE 85802 211103 BB/9 Projects Committee allow- 15-Mar-19 450,000 PETER MUSOKE 85802 211103 NANKWANGA ance. KIZITO 1000233098 WN/31 Evaluation allowance at UHI 10-Jun-19 90,000 Atieno Priscilla 85802 211103 BB/10 Projects Committee allow- 15-Mar-19 450,000 GRACE NDYAREEBA 85802 211103 ance. STUART EV/7 Evaluation allowance at UHI 31-Jan-19 90,000 Mande Henry 85802 211103 BB/8 Projects Committee allow- 15-Mar-19 500,000 JAMES MAGARA 85802 211103 EV/5 Evaluation allowance at UHI 31-Jan-19 90,000 Oketayot Anna Noland 85802 211103 ance. EV/9 Evaluation allowance at UHI 31-Jan-19 90,000 Munduru Jane Fran- 85802 211103 BB/23 Projects Committee allow- 15-Mar-19 350,000 Omagino O O John 85802 211103 ces ance. EV/15 Evaluation allowance at UHI 31-Jan-19 360,000 Wesana Charles 85802 211103 BOD/08 Retainer August - June 2019 21-Jun-19 2,200,000 RUKAMBURA 85802 211103 EV/16 Evaluation allowance at UHI 31-Jan-19 100,000 Nakabuuye Robinah 85802 211103 CHARLES IBINGIRA BENSTONS EV/13 Evaluation allowance at UHI 31-Jan-19 100,000 Malungu Robert 85802 211103 BOD/04 Retainer August - June 2019 21-Jun-19 4,800,000 Birabwa Male Doreen 85802 211103 WN/28 Evaluation allowance at UHI 10-Jun-19 90,000 Okalebo George 85802 211103 William BOD/02 Retainer August - June 2019 21-Jun-19 4,800,000 PETER MUSOKE 85802 211103 KIZITO 1000233098 WN/21 Evaluation allowance at UHI 10-Jun-19 190,000 Malungu Robert 85802 211103 BOD/03 Retainer August - June 2019 21-Jun-19 4,800,000 Lwabi Harriet 85802 211103 EV/20 Evaluation allowance at UHI 31-Jan-19 90,000 Nakato Annet 85802 211103 BD/7/18 Retainer fees for UHI Board 23-Oct-18 11,200,000 PETER MUSOKE 85802 211103 EV22/8 Evaluation allowance at UHI. 30-Aug-18 100,000 Ssemogerere Lameck 85802 211103 of Directors. KIZITO 1000233098 EV28/8 Evaluation allowance at UHI. 30-Aug-18 90,000 Okwaro Edward 85802 211103 BD/8/18 Retainer fees for UHI Board 23-Oct-18 11,200,000 GRACE NDYAREEBA 85802 211103 EV30/8 Evaluation allowance at UHI. 30-Aug-18 200,000 Namuli Lydia Muty- 85802 211103 of Directors. STUART abule BD/6/18 Retainer fees for UHI Board 23-Oct-18 12,600,000 JAMES MAGARA 85802 211103 EV17/8 Evaluation allowance at UHI. 30-Aug-18 100,000 Obwin John 85802 211103 of Directors. EV/09 Evaluation allowance at UHI. 10-Jun-19 810,000 Munduru Jane Fran- 85802 211103 RB/78 Sitting allowance. 12-Sep-18 450,000 RUKAMBURA 85802 211103 ces CHARLES IBINGIRA BENSTONS EV19/8 Evaluation allowance at UHI. 30-Aug-18 90,000 Nakato Annet 85802 211103 R/78/19 Verification fees for NDA 15-Mar-19 301,000 Namuyanja Jessica 85802 211103 EV16/8 Evaluation allowance at UHI. 30-Aug-18 660,000 JJUUKO DENIS 85802 211103 Medical equipment. EV37/8 Evaluation allowance at UHI. 30-Aug-18 450,000 Nalubega Hasifa 85802 211103 RB/3 Being payment for the sup- 5-Dec-18 450,000 LUGRAM TECHNOLO- 85802 221001 EV10/8 Evaluation allowance at UHI. 30-Aug-18 90,000 Malungu Robert 85802 211103 ply and delivery of sutures as GIES LIMITED per invoice number 2311 EV31/8 Evaluation allowance at UHI. 30-Aug-18 720,000 Mande Henry 85802 211103 RB/16 Overtime allowance. 24-Oct-18 126,000 CHRISTINE MUNDU- 85802 221009 EV/06 Evaluation allowance at UHI. 10-Jun-19 390,000 MUKASA OLYOGO 85802 211103 RU FA/4/19 Facilitation allowance at UHI. 22-Feb-19 800,000 Nabunwa Justine 85802 211103 RB/11 Overtime allowance. 24-Oct-18 26,000 BEATRICE NAMUWU- 85802 221009 LYA RB/4/19 Facilitation at Parliamentary 31-Jan-19 280,000 Okello Emmy 85802 211103 Exhibition. TG/20 Payment for office opera- 6-Nov-18 1,400,000 Namuyanja Jessica 85802 221009 tional requirements. RB/12/19 Facilitation at Parliamentary 31-Jan-19 200,000 IRAR ESTHER IRENE 85802 211103 Exhibition. 1628 Being payment for clearing 18-Apr-19 400,000 EAGLE LOGISTICS 85802 223007 medical supplies as per in- SOLUTIONS LIMITED RB/7/19 Facilitation at Parliamentary 31-Jan-19 280,000 Mwambu Tom 85802 211103 voice number Tax invoice 021 Exhibition. 1628 Being payment for clearing 18-Apr-19 740,000 EAGLE LOGISTICS 85802 223007 RB/19/19 Facilitation at Parliamentary 31-Jan-19 440,000 JJUUKO DENIS 85802 211103 medical supplies as per in- SOLUTIONS LIMITED Exhibition. voice number Tax invoice 021 VR5/18 Finance Board committee 23-Aug-18 350,000 Omagino O O John 85802 211103 SIL/16 Being payment for supply 20-Dec-18 261,000 Sillah Limited 85802 223007 allowance. and delivery of tent flaps VR1/18 Finance Board committee 23-Aug-18 450,000 RUKAMBURA 85802 211103 as per PI 2018/11/V2101 and allowance. CHARLES IBINGIRA 2018/11/v2302 BENSTONS SIL/16 Being payment for supply 20-Dec-18 1,450,000 Sillah Limited 85802 223007 VR9/18 Finance Board committee 23-Aug-18 492,000 Namuli Lydia Muty- 85802 211103 and delivery of tent flaps allowance. abule as per PI 2018/11/V2101 and 2018/11/v2302 EP/19 Honoraria for NTR second 25-Jan-19 319,015 KAWALYA BIRIMUMA- 85802 211103 Quarter. SO EDRINE RB/2 Binding & Photocopying of 24-Jun-19 255,000 DOROTHY SSEMMAN- 85802 223007 UHI Project document. DA NTAANYA OK/19 Honoraria for NTR second 25-Jan-19 1,000,440 Opio Richard Okok 85802 211103 Quarter. 522150 RB/3 Facilitation for the meeting 24-Jun-19 80,500 DOROTHY SSEMMAN- 85802 223007 at UHI DA NTAANYA BB/25 Projects Committee allow- 15-Mar-19 300,000 Namuli Lydia Muty- 85802 211103 ance. abule Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 181 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

D/5 Funds for Courier services. 12-Jun-19 167,000 Namuli Lydia Muty- 85802 223007 abule RB/17 Being payment for supply 13-Aug-18 12,240,000 Abacus Pharma U Ltd 85802 225001 and delivery of drugs as per invoice number 107/2018 1580/19 Being payment for supply 11-Feb-19 1,231,492 PILLAR PHARMA LTD 85802 225001 and delivery of Paediatric Cath-Lab sundries. 1427 Being payment for supply 12-Nov-18 119,110,637 PHILLIPS PHARMA- 85802 225001 and delivery of perfusion CEUTICALS (UGANDA) sundries as per form 5 LIMITED 1643/19 Being payment for the sup- 9-May-19 2,271,356 AJ PHOENIX LIMITED 85802 225001 ply and delivery of non-med- ical sundries as per invoice number 5145 1484 Being pyment for supply and 9-Nov-18 25,693,800 Meridian Tech Sys- 85802 225001 delivery of aneasthesia sun- tems dries as per invoice number U02102018 GN/19 Funds for cardiac Cathlab 5-Mar-19 63,795,348 GENERICS AFRICA 85802 225001 supplies. LIMITED DB/19 Medical sundries. 23-Aug-18 7,267,050 GRACE MIREMBE 85802 225001 NANKWANGA ED/8 Allowance at labour day 2-May-19 676,000 Okalebo George 85802 227001 Agago. William Sub-Total 319,249,638 Output: 085801 Heart Research

BOD/14 Audit and risk committee on 10-Dec-18 300,000 JJUUKO DENIS 85801 211103 BOD. 17/18 Allowance for preparation of 2-Oct-18 448,037 Nakalungi Gertrude 85801 211103 Financial statement at UHI. Olivier.S 17/18 Allowance for preparation of 2-Oct-18 940,062 Mwebaze, Denis 85801 211103 Financial statement at UHI. 16/18 Allowance for preparation of 2-Oct-18 2,188,918 Opio Richard Okok 85801 211103 Financial statement at UHI. 522150 BD/2/18 Human resource BOD allow- 6-Nov-18 450,000 Lwabi Harriet 85801 211103 ance. BD/5/18 Human resource BOD allow- 6-Nov-18 100,000 Namuli Lydia Muty- 85801 211103 ance. abule BD/1/18 Human resource BOD allow- 6-Nov-18 500,000 PETER MUSOKE 85801 211103 ance. KIZITO 1000233098 RT/1/19 Outreach visit to Kiwoko 19-Feb-19 150,000 Lwabi Peter Solomon 85801 211103 regional Hospital. RT/5/19 Outreach visit to Kiwoko 19-Feb-19 285,450 PAUL MATOVU 85801 211103 regional Hospital. PF.0223 RT/5/19 Outreach visit to Kiwoko 19-Feb-19 110,000 Alanyo Linda Grace 85801 211103 regional Hospital. 100248-25MAR19 PF allowance for March 2019 2-Apr-19 2,000,000 Aliku Twalib Olega 85801 211103 VR/1/18 Funds for Aerobics at WHD. 2-Oct-18 200,000 NAMASEMBE HEL- 85801 225001 LEN GN/19 Funds for cardiac Cath-lab 5-Mar-19 3,440,000 GENERICS AFRICA 85801 225001 supplies. LIMITED

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 182 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

LP/18/96 Office requirements. 20-Dec-18 51,221 Treasury Single Ac- 85801 221011 count (Cash) Sub-Total 11,163,688 Total 471,786,559 MULAGO 085401 INPATIENT SERVICES Invoice Number Description Payment Distribution Supplier MTEF Expenditure Date Amount code code RB788/4 Facilitation-coordina- 25-Apr-19 2,100,000 MWASA CHARLES 85401 211103 tors:telephone calls-vali- 1000261487 datiion of pensioners-vari- ous districts RB787/4 Facilitation-coordina- 25-Apr-19 2,100,000 Bbosa Richard Patik 85401 211103 tors:telephone calls-vali- datiion of pensioners-vari- ous districts RB786/4 Facilitation-stationery-vali- 25-Apr-19 4,800,000 MWASA CHARLES 85401 211103 dation of pensioners-various 1000261487 districts RB785/4 Facilitation-stationery-vali- 25-Apr-19 4,800,000 Bbosa Richard Patik 85401 211103 dation of pensioners-various districts RB665/4 Medical expenses-purchase 23-Apr-19 245,000 Akiira Sylvia Grace 85401 211103 of drugs RB233/11 Medical expenses-Purchase 20-Nov-18 840,000 Tushabe Mary Edith 85401 211103 of drugs RB96/8 Allowance-3 nights 13-Aug-18 165,000 Kiyingi Moses 85401 211103 RB96/8 Allowance-3 nights 13-Aug-18 500,000 Abeja Angella Benadet 85401 211103 RB96/8 Allowance-3 nights 13-Aug-18 220,000 Kauma Mary Immac- 85401 211103 ulate RB96/8 Allowance-3 nights 13-Aug-18 165,000 OWACHI SOLOMON 85401 211103 1001612293 RB891/4 Allowance-International 2-May-19 110,000 Kasimagwa Jackson 85401 211103 Labour Day Celebrations RB890/4 Allowance-International 2-May-19 110,000 Mugenyi Charles 85401 211103 Labour Day Celebrations RB889/4 Allowance-International 2-May-19 110,000 Omoding Alex 85401 211103 Labour Day Celebrations RB888/4 Allowance-International 2-May-19 110,000 Dokchen Colbert 85401 211103 Labour Day Celebrations RB887/4 Allowance-International 2-May-19 110,000 Parmu Scovia Chris- 85401 211103 Labour Day Celebrations tine RB886/4 Allowance-International 2-May-19 110,000 Nyangoma Sarah 85401 211103 Labour Day Celebrations RB885/4 Allowance-International 2-May-19 110,000 Aceng Issabella Achar 85401 211103 Labour Day Celebrations RB884/4 Allowance-International 2-May-19 110,000 Erengu Micheal 85401 211103 Labour Day Celebrations RB883/4 Allowance-International 2-May-19 110,000 Misemburo Godfrey 85401 211103 Labour Day Celebrations RB882/4 Allowance-International 2-May-19 110,000 Tumwizere Vincent 85401 211103 Labour Day Celebrations

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 183 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB881/4 Allowance-International 2-May-19 110,000 Kaihura Innocent 85401 211103 Labour Day Celebrations RB880/4 Allowance-International 2-May-19 200,000 Male Monica Nakay- 85401 211103 Labour Day Celebrations iwa RB879/4 Allowance-International 2-May-19 200,000 Kuteesa Agatha 85401 211103 Labour Day Celebrations 1006740773 RB878/4 Allowance-International 2-May-19 200,000 Agaba Didan Nyeihuri 85401 211103 Labour Day Celebrations RB877/4 Allowance-International 2-May-19 200,000 Tukei Anna 85401 211103 Labour Day Celebrations RB876/4 Allowance-International 2-May-19 200,000 Gonga Tadhuba loe 85401 211103 Labour Day Celebrations RB875/4 Allowance-International 2-May-19 200,000 Ssemukutu Frank 85401 211103 Labour Day Celebrations RB828/4 Allowance-Parliamentary 2-May-19 540,000 Happy David 85401 211103 discussions-BFP and MPS RB827/4 Allowance-Parliamentary 2-May-19 540,000 Sophia Nansbuga 85401 211103 discussions-BFP and MPS RB826/4 Allowance-Parliamentary 2-May-19 540,000 OMEGA JOTHAM 85401 211103 discussions-BFP and MPS 1010775479 RB826/4 Allowance-Parliamentary 2-May-19 540,000 Ndigendawa Edward 85401 211103 discussions-BFP and MPS RB825/4 Allowance-Parliamentary 2-May-19 540,000 NUWAMANYA DAVID 85401 211103 discussions-BFP and MPS 462803 RB824/4 Allowance-Parliamentary 2-May-19 600,000 BATERANA BYARUGA- 85401 211103 discussions-BFP and MPS BA BONIVENTURE RB50/5 Allowances-Attendance of 8-May-19 550,000 Kuteesa Agatha 85401 211103 annual Nurses Scientific 1006740773 conference RB48/5 Allowances-Attendance of 8-May-19 590,000 MUGISHA JULIUS 85401 211103 annual Nurses Scientific 1010683526 conference RB47/5 Allowances-Attendance of 8-May-19 590,000 HONEST REBECCA 85401 211103 annual Nurses Scientific BESIGYE conference RB46/5 Allowances-Attendance of 8-May-19 590,000 Mukamusoni Jane 85401 211103 annual Nurses Scientific conference RB45/5 Allowances-Attendance of 8-May-19 590,000 Mugume Ahimbisibwe 85401 211103 annual Nurses Scientific Enid conference RB44/5 Allowances-Attendance of 8-May-19 590,000 Nakafeero Sheila 85401 211103 annual Nurses Scientific conference RB43/5 Allowances-Attendance of 8-May-19 590,000 Oroma Susan Anna 85401 211103 annual Nurses Scientific conference RB42/5 Allowances-Attendance of 8-May-19 590,000 Iribagiza Oliver 85401 211103 annual Nurses Scientific conference RB41/5 Allowances-Attendance of 8-May-19 590,000 Kawooya Zainah 85401 211103 annual Nurses Scientific Namugga conference RB40/5 Allowances-Attendance of 8-May-19 590,000 Chemutai Sophie 85401 211103 annual Nurses Scientific conference Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 184 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions RB881/4 Allowance-International 2-May-19 110,000 Kaihura Innocent 85401 211103 Labour Day Celebrations RB390/4 Allowance- Women’s Day 11-Apr-19 110,000 Kasimagwa Jackson 85401 211103 celebrations Bunyangabo RB880/4 Allowance-International 2-May-19 200,000 Male Monica Nakay- 85401 211103 District Labour Day Celebrations iwa RB39/5 Allowances-Attendance of 8-May-19 590,000 Katusiime Ruth 85401 211103 RB879/4 Allowance-International 2-May-19 200,000 Kuteesa Agatha 85401 211103 annual Nurses Scientific Labour Day Celebrations 1006740773 conference RB878/4 Allowance-International 2-May-19 200,000 Agaba Didan Nyeihuri 85401 211103 RB389/4 Allowance- Women’s Day 11-Apr-19 110,000 Karyowa Habbib Yusuf 85401 211103 Labour Day Celebrations celebrations Bunyangabo District RB877/4 Allowance-International 2-May-19 200,000 Tukei Anna 85401 211103 Labour Day Celebrations RB388/4 Allowance- Women’s Day 11-Apr-19 110,000 Dokchen Colbert 85401 211103 celebrations Bunyangabo RB876/4 Allowance-International 2-May-19 200,000 Gonga Tadhuba loe 85401 211103 District Labour Day Celebrations RB387/4 Allowance- Women’s Day 11-Apr-19 110,000 Parmu Scovia Chris- 85401 211103 RB875/4 Allowance-International 2-May-19 200,000 Ssemukutu Frank 85401 211103 celebrations Bunyangabo tine Labour Day Celebrations District RB828/4 Allowance-Parliamentary 2-May-19 540,000 Happy David 85401 211103 RB386/4 Allowance- Women’s Day 11-Apr-19 110,000 Aceng Issabella Achar 85401 211103 discussions-BFP and MPS celebrations Bunyangabo RB827/4 Allowance-Parliamentary 2-May-19 540,000 Sophia Nansbuga 85401 211103 District discussions-BFP and MPS RB385/4 Allowance- Women’s Day 11-Apr-19 110,000 Asina Anyipo 85401 211103 RB826/4 Allowance-Parliamentary 2-May-19 540,000 OMEGA JOTHAM 85401 211103 celebrations Bunyangabo discussions-BFP and MPS 1010775479 District RB826/4 Allowance-Parliamentary 2-May-19 540,000 Ndigendawa Edward 85401 211103 RB384/4 Allowance- Women’s Day 11-Apr-19 110,000 Misemburo Godfrey 85401 211103 discussions-BFP and MPS celebrations Bunyangabo District RB825/4 Allowance-Parliamentary 2-May-19 540,000 NUWAMANYA DAVID 85401 211103 discussions-BFP and MPS 462803 RB383/4 Allowance- Women’s Day 11-Apr-19 110,000 Tumwizere Vincent 85401 211103 celebrations Bunyangabo RB824/4 Allowance-Parliamentary 2-May-19 600,000 BATERANA BYARUGA- 85401 211103 District discussions-BFP and MPS BA BONIVENTURE RB382/4 Allowance- Women’s Day 11-Apr-19 110,000 Kaihura Innocent 85401 211103 RB50/5 Allowances-Attendance of 8-May-19 550,000 Kuteesa Agatha 85401 211103 celebrations Bunyangabo annual Nurses Scientific 1006740773 District conference RB381/4 Allowance- Women’s Day 11-Apr-19 180,000 Kuteesa Agatha 85401 211103 RB48/5 Allowances-Attendance of 8-May-19 590,000 MUGISHA JULIUS 85401 211103 celebrations Bunyangabo 1006740773 annual Nurses Scientific 1010683526 District conference RB380/4 Allowance- Women’s Day 11-Apr-19 200,000 Alupo Florence 85401 211103 RB47/5 Allowances-Attendance of 8-May-19 590,000 HONEST REBECCA 85401 211103 celebrations Bunyangabo annual Nurses Scientific BESIGYE District conference RB38/5 Allowances-Attendance of 8-May-19 590,000 Nakku Olivia 85401 211103 RB46/5 Allowances-Attendance of 8-May-19 590,000 Mukamusoni Jane 85401 211103 annual Nurses Scientific annual Nurses Scientific conference conference RB379/4 Allowance- Women’s Day 11-Apr-19 200,000 Asekenye Merab 85401 211103 RB45/5 Allowances-Attendance of 8-May-19 590,000 Mugume Ahimbisibwe 85401 211103 celebrations Bunyangabo Okurut annual Nurses Scientific Enid District conference RB378/4 Allowance- Women’s Day 11-Apr-19 200,000 Odwong Rose Mary 85401 211103 RB44/5 Allowances-Attendance of 8-May-19 590,000 Nakafeero Sheila 85401 211103 celebrations Bunyangabo annual Nurses Scientific District conference RB377/4 Allowance- Women’s Day 11-Apr-19 200,000 Gonga Tadhuba loe 85401 211103 RB43/5 Allowances-Attendance of 8-May-19 590,000 Oroma Susan Anna 85401 211103 celebrations Bunyangabo annual Nurses Scientific District conference RB376/4 Allowance- Women’s Day 11-Apr-19 200,000 Ssemukutu Frank 85401 211103 RB42/5 Allowances-Attendance of 8-May-19 590,000 Iribagiza Oliver 85401 211103 celebrations Bunyangabo annual Nurses Scientific District conference RB375/4 Allowance- Women’s Day 11-Apr-19 200,000 Ayado Celline 85401 211103 RB41/5 Allowances-Attendance of 8-May-19 590,000 Kawooya Zainah 85401 211103 celebrations Bunyangabo annual Nurses Scientific Namugga District conference RB374/4 Allowance- Women’s Day 11-Apr-19 200,000 NDAGIRE HARRIET 85401 211103 RB40/5 Allowances-Attendance of 8-May-19 590,000 Chemutai Sophie 85401 211103 celebrations Bunyangabo 79484 annual Nurses Scientific District conference Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 185 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB373/4 Allowance- Women’s Day 11-Apr-19 200,000 Nyatworo Susan 85401 211103 celebrations Bunyangabo District RB372/4 Allowance- Women’s Day 11-Apr-19 200,000 Mukasa Simon Xylean 85401 211103 celebrations Bunyangabo District RB371/4 Allowance- Women’s Day 11-Apr-19 200,000 Mugisha Harriet 85401 211103 celebrations Bunyangabo District RB370/4 Allowance- Women’s Day 11-Apr-19 200,000 Amongin Constance 85401 211103 celebrations Bunyangabo Perus District RB37/5 Allowances-Attendance of 8-May-19 590,000 Birungi Addah 85401 211103 annual Nurses Scientific conference RB369/4 Allowance- Women’s Day 11-Apr-19 200,000 Mpumwire Rebeccah 85401 211103 celebrations Bunyangabo District RB368/4 Allowance- Women’s Day 11-Apr-19 200,000 Nakkazi Victor 85401 211103 celebrations Bunyangabo District RB367/4 Allowance- Women’s Day 11-Apr-19 200,000 Adeke Modesta 85401 211103 celebrations Bunyangabo District RB366/4 Allowance- Women’s Day 11-Apr-19 200,000 Akiira Sylvia Grace 85401 211103 celebrations Bunyangabo District RB365/4 Allowance- Women’s Day 11-Apr-19 220,000 Mulindwa Augustine 85401 211103 celebrations Bunyangabo District RB364/4 Allowance- Women’s Day 11-Apr-19 220,000 Kisuule Ivan 85401 211103 celebrations Bunyangabo District RB363/4 Allowance- Women’s Day 11-Apr-19 220,000 Jumba Araphat 85401 211103 celebrations Bunyangabo District RB362/4 Allowance- Women’s Day 11-Apr-19 220,000 Wamala David 85401 211103 celebrations Bunyangabo District RB361/4 Allowance- Women’s Day 11-Apr-19 220,000 Rwomushana Abel 85401 211103 celebrations Bunyangabo Gafayo District RB360/4 Allowance- Women’s Day 11-Apr-19 220,000 OLING STELLA 85401 211103 celebrations Bunyangabo District RB36/5 Allowances-Attendance of 8-May-19 590,000 Amongin Constance 85401 211103 annual Nurses Scientific Perus conference RB359/4 Allowance- Women’s Day 11-Apr-19 220,000 Onegi Okoth Amos 85401 211103 celebrations Bunyangabo District RB358/4 Allowance- Women’s Day 11-Apr-19 220,000 Okurut George Inyoin 85401 211103 celebrations Bunyangabo District RB35/5 Allowances-Attendance of 8-May-19 590,000 ASIIMWE HARRIET 85401 211103 annual Nurses Scientific 79749 conference Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 186 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB373/4 Allowance- Women’s Day 11-Apr-19 200,000 Nyatworo Susan 85401 211103 RB34/5 Allowances-Attendance of 8-May-19 590,000 Niwamanya Methodi- 85401 211103 celebrations Bunyangabo annual Nurses Scientific ous 1006732623 District conference RB372/4 Allowance- Women’s Day 11-Apr-19 200,000 Mukasa Simon Xylean 85401 211103 RB33/5 Allowances-Attendance of 8-May-19 590,000 Ngabirano Ronnah 85401 211103 celebrations Bunyangabo annual Nurses Scientific District conference RB371/4 Allowance- Women’s Day 11-Apr-19 200,000 Mugisha Harriet 85401 211103 RB32/5 Allowances-Attendance of 8-May-19 590,000 Kesande R Deborah 85401 211103 celebrations Bunyangabo annual Nurses Scientific District conference RB370/4 Allowance- Women’s Day 11-Apr-19 200,000 Amongin Constance 85401 211103 RB31/5 Allowances-Attendance of 8-May-19 590,000 Adeke Modesta 85401 211103 celebrations Bunyangabo Perus annual Nurses Scientific District conference RB37/5 Allowances-Attendance of 8-May-19 590,000 Birungi Addah 85401 211103 RB30/5 Allowances-Attendance of 8-May-19 590,000 Achumo Susan 85401 211103 annual Nurses Scientific annual Nurses Scientific conference conference RB369/4 Allowance- Women’s Day 11-Apr-19 200,000 Mpumwire Rebeccah 85401 211103 RB29/5 Allowances-Attendance of 8-May-19 590,000 Azabo Edith 85401 211103 celebrations Bunyangabo annual Nurses Scientific District conference RB368/4 Allowance- Women’s Day 11-Apr-19 200,000 Nakkazi Victor 85401 211103 RB28/5 Allowances-Attendance of 8-May-19 590,000 NABIRYE LOY 79884 85401 211103 celebrations Bunyangabo annual Nurses Scientific District conference RB367/4 Allowance- Women’s Day 11-Apr-19 200,000 Adeke Modesta 85401 211103 RB27//5 Allowances-Attendance of 8-May-19 590,000 Ssemukutu Frank 85401 211103 celebrations Bunyangabo annual Nurses Scientific District conference RB366/4 Allowance- Women’s Day 11-Apr-19 200,000 Akiira Sylvia Grace 85401 211103 RB26//5 Allowances-Attendance of 8-May-19 590,000 Khamis Zam Khim 85401 211103 celebrations Bunyangabo annual Nurses Scientific District conference RB365/4 Allowance- Women’s Day 11-Apr-19 220,000 Mulindwa Augustine 85401 211103 RB25//5 Allowances-Attendance of 8-May-19 590,000 Orunya Hellen Keller 85401 211103 celebrations Bunyangabo annual Nurses Scientific District conference RB364/4 Allowance- Women’s Day 11-Apr-19 220,000 Kisuule Ivan 85401 211103 RB24//5 Allowances-Attendance of 8-May-19 590,000 Namuddu Theo Do- 85401 211103 celebrations Bunyangabo annual Nurses Scientific reen District conference RB363/4 Allowance- Women’s Day 11-Apr-19 220,000 Jumba Araphat 85401 211103 RB23//5 Allowances-Attendance of 8-May-19 590,000 Asekenye Merab 85401 211103 celebrations Bunyangabo annual Nurses Scientific Okurut District conference RB362/4 Allowance- Women’s Day 11-Apr-19 220,000 Wamala David 85401 211103 RB10/5 Allowances-Attendance of 8-May-19 290,000 Akiira Sylvia Grace 85401 211103 celebrations Bunyangabo annual Nurses Scientific District conference RB361/4 Allowance- Women’s Day 11-Apr-19 220,000 Rwomushana Abel 85401 211103 RB03/8 Allowances-3 nights in Busia 10-Aug-18 165,000 Karyowa Habbib Yusuf 85401 211103 celebrations Bunyangabo Gafayo RB784/4 Allowance-fuel-validation of 25-Apr-19 3,100,000 MWASA CHARLES 85401 211103 District pensioners-various districts 1000261487 RB360/4 Allowance- Women’s Day 11-Apr-19 220,000 OLING STELLA 85401 211103 RB783/4 Allowance-fuel-validation of 25-Apr-19 3,100,000 Bbosa Richard Patik 85401 211103 celebrations Bunyangabo pensioners-various districts District 694850-01FEB19 PPS FEBRUARY 2019 20-Feb-19 100,000 KAKAIRE DENIS 85401 221001 RB36/5 Allowances-Attendance of 8-May-19 590,000 Amongin Constance 85401 211103 1001855470 annual Nurses Scientific Perus conference RB18/12 Supply of Newspapers 14-Dec-18 79,679 The New vision 85401 221001 Printing & Publishing RB359/4 Allowance- Women’s Day 11-Apr-19 220,000 Onegi Okoth Amos 85401 211103 Corporation. celebrations Bunyangabo District RB12/9 Payment for pur- 19-Sep-18 160,000 Akiira Sylvia Grace 85401 221001 chase of newspa- RB358/4 Allowance- Women’s Day 11-Apr-19 220,000 Okurut George Inyoin 85401 211103 pers-March’18-May’18 celebrations Bunyangabo District 577019-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 ATENG JOSEPHINE 85401 221003 solidated) Qtr1 2018/19 RB35/5 Allowances-Attendance of 8-May-19 590,000 ASIIMWE HARRIET 85401 211103 annual Nurses Scientific 79749 700639-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 ZABIBU BAKER 85401 221003 conference solidated) Qtr1 2018/19 1012339070 Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 187 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

710474-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 ATUSINGUZA NELSON 85401 221003 solidated) Qtr1 2018/19 1012544742 456514-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Byamugisha Dalius 85401 221003 solidated) Qtr1 2018/19 1006733082 76601-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Luwedde Margaret 85401 221003 solidated) Qtr1 2018/19 103694-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Ssali Emmanuel 85401 221003 solidated) Qtr1 2018/19 564745-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Nagawa Roy 85401 221003 solidated) Qtr1 2018/19 688118-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 AIJUKA MARGARET 85401 221003 solidated) Qtr1 2018/19 229214-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Wayezu Juliet 85401 221003 solidated) Qtr1 2018/19 697982-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NATUSIIMA JOVINAH 85401 221003 solidated) Qtr1 2018/19 655469-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 KABAREEBE MERCY 85401 221003 solidated) Qtr1 2018/19 GLAD 1010499523 628319-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 BIRUNGI ELIZABETH 85401 221003 solidated) Qtr1 2018/19 1009636361 118840-09AUG18 Allowance & Welfare (Con- 10-Aug-18 110,000 Tuhairwe Tobia 85401 221003 solidated) Qtr1 2018/19 458524-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Tukahirwa Dallen 85401 221003 solidated) Qtr1 2018/19 1006774067 220537-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Nalubowa Haliimah 85401 221003 solidated) Qtr1 2018/19 460868-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Namata Vivian 85401 221003 solidated) Qtr1 2018/19 1006782735 708396-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 KEJIJA NAOME 85401 221003 solidated) Qtr1 2018/19 1012539809 229731-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Namugga Annet 85401 221003 solidated) Qtr1 2018/19 711329-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 WASIKE ERIC 85401 221003 solidated) Qtr1 2018/19 1012974407 456628-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Kobusingye Agatha 85401 221003 solidated) Qtr1 2018/19 1006729944 458289-09AUG18 Allowance & Welfare (Con- 10-Aug-18 110,000 RUBAMBARAMA JOL- 85401 221003 solidated) Qtr1 2018/19 LY ELVAS26472 68044-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Nalubega Kigozi 85401 221003 solidated) Qtr1 2018/19 Regina 491893-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Tuyisingize Eunice 85401 221003 solidated) Qtr1 2018/19 275075-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 ARINEITWE SHARON 85401 221003 solidated) Qtr1 2018/19 374185-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Agaba Ambrose 85401 221003 solidated) Qtr1 2018/19 167623 210164-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Namagembe Faridah 85401 221003 solidated) Qtr1 2018/19 696630-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 MFITUMUKIZA EM- 85401 221003 solidated) Qtr1 2018/19 MANUEL 564735-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Nakayima Leticia 85401 221003 solidated) Qtr1 2018/19

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 188 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

710474-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 ATUSINGUZA NELSON 85401 221003 456624-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Nabateesa Venny 85401 221003 solidated) Qtr1 2018/19 1012544742 solidated) Qtr1 2018/19 1006730034 456514-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Byamugisha Dalius 85401 221003 456234-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Asio Miriam 85401 221003 solidated) Qtr1 2018/19 1006733082 solidated) Qtr1 2018/19 1006643438 76601-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Luwedde Margaret 85401 221003 647320-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NAMARA PRIVAH 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1010440843 103694-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Ssali Emmanuel 85401 221003 456492-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Atim Mary 1006768675 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 564745-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Nagawa Roy 85401 221003 458535-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Niwagaba Doreen 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1006734090 688118-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 AIJUKA MARGARET 85401 221003 224425-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Wakibuuza Betty 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 Bikobere 229214-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Wayezu Juliet 85401 221003 205712-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Kawaga Rosemary 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 697982-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NATUSIIMA JOVINAH 85401 221003 701987-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NABANJALA AISHA 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1012436230 655469-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 KABAREEBE MERCY 85401 221003 209711-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Madhi John 85401 221003 solidated) Qtr1 2018/19 GLAD 1010499523 solidated) Qtr1 2018/19 628319-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 BIRUNGI ELIZABETH 85401 221003 657219-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NAMIRIMU ALEXAN- 85401 221003 solidated) Qtr1 2018/19 1009636361 solidated) Qtr1 2018/19 DRA 118840-09AUG18 Allowance & Welfare (Con- 10-Aug-18 110,000 Tuhairwe Tobia 85401 221003 458499-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Mucyunguzi Mollen 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1006734380 458524-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Tukahirwa Dallen 85401 221003 456625-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Kuteesa Agatha 85401 221003 solidated) Qtr1 2018/19 1006774067 solidated) Qtr1 2018/19 1006740773 220537-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Nalubowa Haliimah 85401 221003 628429-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 MUSIIMENTA CREAM 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 460868-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Namata Vivian 85401 221003 698625-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 MEMBO BRIAN 85401 221003 solidated) Qtr1 2018/19 1006782735 solidated) Qtr1 2018/19 KIRYOWA 708396-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 KEJIJA NAOME 85401 221003 577016-09AUG18 Allowance & Welfare (Con- 10-Aug-18 110,000 NAMATOVU NDAGIRE 85401 221003 solidated) Qtr1 2018/19 1012539809 solidated) Qtr1 2018/19 CHRISTINA 229731-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Namugga Annet 85401 221003 458506-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Rukundo Agnes 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1006733534 711329-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 WASIKE ERIC 85401 221003 100566-09AUG18 Allowance & Welfare (Con- 10-Aug-18 90,000 Nsereko Francis 85401 221003 solidated) Qtr1 2018/19 1012974407 solidated) Qtr1 2018/19 456628-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Kobusingye Agatha 85401 221003 593065-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 AROMORACH CHARI- 85401 221003 solidated) Qtr1 2018/19 1006729944 solidated) Qtr1 2018/19 TY OKULLO 458289-09AUG18 Allowance & Welfare (Con- 10-Aug-18 110,000 RUBAMBARAMA JOL- 85401 221003 628320-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Atugonza Judith 85401 221003 solidated) Qtr1 2018/19 LY ELVAS26472 solidated) Qtr1 2018/19 68044-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Nalubega Kigozi 85401 221003 209957-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Komugabi Scovia 85401 221003 solidated) Qtr1 2018/19 Regina solidated) Qtr1 2018/19 491893-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Tuyisingize Eunice 85401 221003 456647-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Tumuhimbise Brenda 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1006732647 275075-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 ARINEITWE SHARON 85401 221003 698624-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 KANSIIME ROSEMARY 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1011116381 374185-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Agaba Ambrose 85401 221003 698627-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 ARYEM JULIET JEN- 85401 221003 solidated) Qtr1 2018/19 167623 solidated) Qtr1 2018/19 NIFER 210164-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Namagembe Faridah 85401 221003 460867-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Nankinga Joyce 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1006802532 696630-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 MFITUMUKIZA EM- 85401 221003 462341-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Mutesi Minina 85401 221003 solidated) Qtr1 2018/19 MANUEL solidated) Qtr1 2018/19 564735-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Nakayima Leticia 85401 221003 64354-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Kemigisha Misk 77708 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 189 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

224334-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Nakyeyune Barbara 85401 221003 solidated) Qtr1 2018/19 456515-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Kobugabe Assa 85401 221003 solidated) Qtr1 2018/19 1006732519 564730-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Nannozi Rose 85401 221003 solidated) Qtr1 2018/19 564731-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Tusiime Sarah Grace 85401 221003 solidated) Qtr1 2018/19 458510-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Babirye Prossy 85401 221003 solidated) Qtr1 2018/19 1006732654 564137-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NAKINTU IRENE 85401 221003 solidated) Qtr1 2018/19 MAUREEN 555098-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NDAGIRE PROSSY 85401 221003 solidated) Qtr1 2018/19 961553 564139-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 RWABAYE INNOCENT 85401 221003 solidated) Qtr1 2018/19 586488-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 MAZAPWE EZEKIEL 85401 221003 solidated) Qtr1 2018/19 266284-09AUG18 Allowance & Welfare (Con- 10-Aug-18 110,000 Naluwende Sharon 85401 221003 solidated) Qtr1 2018/19 684749-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NUWAGABA ROLYN 85401 221003 solidated) Qtr1 2018/19 1010892632 696633-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 KYARIMPA RAKELI 85401 221003 solidated) Qtr1 2018/19 1011459588 702659-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NAMANYA PEACE 85401 221003 solidated) Qtr1 2018/19 203063-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Naafa Jane Rose 85401 221003 solidated) Qtr1 2018/19 206956-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Waalissa Sarah Na- 85401 221003 solidated) Qtr1 2018/19 munnungu 456645-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Mbambu Faith 85401 221003 solidated) Qtr1 2018/19 1006732212 206721-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Namugambe Lillian 85401 221003 solidated) Qtr1 2018/19 209955-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Uzamukunda Jane 85401 221003 solidated) Qtr1 2018/19 698628-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 KATISI SHARON 85401 221003 solidated) Qtr1 2018/19 1011150027 206936-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Mangeni Joseph 85401 221003 solidated) Qtr1 2018/19 206937-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Nyatworo Susan 85401 221003 solidated) Qtr1 2018/19 705270-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NAKITO MARIAM 85401 221003 solidated) Qtr1 2018/19 1011372799 564777-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 NANTONGO SSER- 85401 221003 solidated) Qtr1 2018/19 WANGA SARAH 564733-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Luyiga Gorreth 85401 221003 solidated) Qtr1 2018/19 629513-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Ainamani Osebert 85401 221003 solidated) Qtr1 2018/19 122812-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Karyowa Habbib Yusuf 85401 221003 solidated) Qtr1 2018/19 267414-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Najjoba Peragia 85401 221003 solidated) Qtr1 2018/19 Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 190 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions 224334-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Nakyeyune Barbara 85401 221003 solidated) Qtr1 2018/19 266285-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Nsengiyumva Mildred 85401 221003 456515-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Kobugabe Assa 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1006732519 326024-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Namawejje Sauya 85401 221003 564730-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Nannozi Rose 85401 221003 solidated) Qtr1 2018/19 Kirabira 819891 solidated) Qtr1 2018/19 206965-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Mutonyi Proscovia 85401 221003 564731-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Tusiime Sarah Grace 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 455412-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Kukundakwe Ritah 85401 221003 458510-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Babirye Prossy 85401 221003 solidated) Qtr1 2018/19 1006727583 solidated) Qtr1 2018/19 1006732654 456506-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Katusabe Sylivia 85401 221003 564137-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NAKINTU IRENE 85401 221003 solidated) Qtr1 2018/19 1006753155 solidated) Qtr1 2018/19 MAUREEN RB221/11 Allowances-Sensitization 20-Nov-18 4,320,000 Jaggwe Geoffrey 85401 221003 555098-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NDAGIRE PROSSY 85401 221003 meetings solidated) Qtr1 2018/19 961553 RB221/11 Audit of utilities in Mu- 20-Nov-18 4,050,000 Bbosa Richard Patik 85401 221003 564139-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 RWABAYE INNOCENT 85401 221003 lago,Kiruddu and kawempe solidated) Qtr1 2018/19 RB219/11 Audit of utilities in Mu- 20-Nov-18 4,050,000 Nalwanga Harriet 85401 221003 586488-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 MAZAPWE EZEKIEL 85401 221003 lago,Kiruddu and kawempe Flora solidated) Qtr1 2018/19 RB220/11 Audit of utilities in Mu- 20-Nov-18 4,050,000 Nyeko, Ponziano 85401 221003 266284-09AUG18 Allowance & Welfare (Con- 10-Aug-18 110,000 Naluwende Sharon 85401 221003 lago,Kiruddu and kawempe solidated) Qtr1 2018/19 RB108/11 Audit of utilities in Mu- 9-Nov-18 3,318,000 Bbosa Richard Patik 85401 221003 684749-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NUWAGABA ROLYN 85401 221003 lago,Kiruddu and Kawempe solidated) Qtr1 2018/19 1010892632 RB107/11 Audit of utilities in Mu- 9-Nov-18 127,000 Kamuchunguzi Adah 85401 221003 696633-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 KYARIMPA RAKELI 85401 221003 lago,Kiruddu and Kawempe solidated) Qtr1 2018/19 1011459588 462341-15JUN19 PPS JUNE 2019 14-Jun-19 78,441 Mutesi Minina 85401 221003 702659-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NAMANYA PEACE 85401 221003 solidated) Qtr1 2018/19 628429-15JUN19 PPS JUNE 2019 14-Jun-19 503,989 MUSIIMENTA CREAM 85401 221003 203063-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Naafa Jane Rose 85401 221003 RB224/11 Preparation of budget frame 20-Nov-18 3,670,000 Makuza Bonny 85401 221003 solidated) Qtr1 2018/19 work paper-2019/20 206956-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Waalissa Sarah Na- 85401 221003 RB222/11 Research Grants-Orthopedic 20-Nov-18 3,620,000 Bangirana Alexander 85401 221003 solidated) Qtr1 2018/19 munnungu RB216/11 Validation and ascertainment 20-Nov-18 4,320,000 Jalusiga O Howard 85401 221003 456645-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Mbambu Faith 85401 221003 of inventories solidated) Qtr1 2018/19 1006732212 RB218/11 Validation and ascertainment 20-Nov-18 2,160,000 Atine Joel 726968 85401 221003 206721-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Namugambe Lillian 85401 221003 of inventories solidated) Qtr1 2018/19 RB217/11 Validation and ascertainment 20-Nov-18 4,320,000 Bbosa Richard Patik 85401 221003 209955-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Uzamukunda Jane 85401 221003 of inventories solidated) Qtr1 2018/19 711329-15 MAY19 PPS MAY 2019 16-May-19 225,366 WASIKE ERIC 85401 221009 698628-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 KATISI SHARON 85401 221003 1012974407 solidated) Qtr1 2018/19 1011150027 RB02/5 Welfare-Refund of deposit to 8-May-19 379,034 Kyasi Mathias 85401 221009 206936-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Mangeni Joseph 85401 221003 next of kin of late Muham- solidated) Qtr1 2018/19 mad Lubega 206937-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Nyatworo Susan 85401 221003 RB52/5 Allowances-Attendance of 8-May-19 550,000 IJAYO HAWA 85401 221009 solidated) Qtr1 2018/19 annual Nurses Scientific 1010709602 conference 705270-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 NAKITO MARIAM 85401 221003 solidated) Qtr1 2018/19 1011372799 RB54/5 Allowances-Attendance of 8-May-19 550,000 Nassozi Roy 85401 221009 annual Nurses Scientific 564777-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 NANTONGO SSER- 85401 221003 conference solidated) Qtr1 2018/19 WANGA SARAH 703253-17JAN19 PPS JANUARY 2019 22-Jan-19 1,912,752 EMORU ARTHUR 85401 221009 564733-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Luyiga Gorreth 85401 221003 solidated) Qtr1 2018/19 20467-17JAN19 PPS JANUARY 2017 [NSSF] 22-Jan-19 10,037,248 National Social 85401 221009 Security Fund-Fund 629513-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Ainamani Osebert 85401 221003 Contributions solidated) Qtr1 2018/19 552316-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Ayizire Boris Mpeeka 85401 221009 122812-09AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Karyowa Habbib Yusuf 85401 221003 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 677973-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 KEMIGISHA ANNAM- 85401 221009 267414-09AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Najjoba Peragia 85401 221003 solidated) Qtr1 2018/19 ARY 1010739099 solidated) Qtr1 2018/19 Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 191 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

677982-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 CHEBET KERINE 85401 221009 solidated) Qtr1 2018/19 1010715184 688117-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 HOPE KENNETH 85401 221009 solidated) Qtr1 2018/19 1010874195 59269-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mawogole Rebecca 85401 221009 solidated) Qtr1 2018/19 64944-07AUG18 Allowance & Welfare (Con- 13-Aug-18 120,000 Bangirana Alexander 85401 221009 solidated) Qtr1 2018/19 223203-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Majoku Kenneth 85401 221009 solidated) Qtr1 2018/19 65698-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Jjemba George Wil- 85401 221009 solidated) Qtr1 2018/19 liam 64548-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Aliba Rose 85401 221009 solidated) Qtr1 2018/19 67084-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Nabakooza Kakeeto 85401 221009 solidated) Qtr1 2018/19 Hilda 98621-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kizza Ritah 85401 221009 solidated) Qtr1 2018/19 101310-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Apio Hellen Christine 85401 221009 solidated) Qtr1 2018/19 98618-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Iga Herbert 85401 221009 solidated) Qtr1 2018/19 108528-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Atwinirembabazi 85401 221009 solidated) Qtr1 2018/19 Prisca 64374-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Akidi Eva 85401 221009 solidated) Qtr1 2018/19 66517-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mulinda Alistera 85401 221009 solidated) Qtr1 2018/19 91729-09 AUG18F Allowance-Consolidated Qrt 13-Aug-18 10,000 Jalusiga O Howard 85401 221009 1 2018/19 [Namusis Phiona] 66289-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Mugoya Grace 85401 221009 solidated) Qtr1 2018/19 65080-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Bisereko Birungi Flor- 85401 221009 solidated) Qtr1 2018/19 ence 78955 65624-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Luyima Herbert 85401 221009 solidated) Qtr1 2018/19 66492-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Mubiru Grace 85401 221009 solidated) Qtr1 2018/19 65675-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Jairo Moses 85401 221009 solidated) Qtr1 2018/19 555225-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kabatsyaba Grace 85401 221009 solidated) Qtr1 2018/19 Okiror 960209 64417-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Akol Judith 85401 221009 solidated) Qtr1 2018/19 64120-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Aceng Issabella Achar 85401 221009 solidated) Qtr1 2018/19 577174-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 KAYANGA LYDIA 85401 221009 solidated) Qtr1 2018/19 323708-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Mukasa Simon Xylean 85401 221009 solidated) Qtr1 2018/19 458503-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Amulen Winfred 85401 221009 solidated) Qtr1 2018/19 943738

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 192 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

677982-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 CHEBET KERINE 85401 221009 53090-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Jaggwe Geoffrey 85401 221009 solidated) Qtr1 2018/19 1010715184 solidated) Qtr1 2018/19 688117-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 HOPE KENNETH 85401 221009 60985-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Ahimbisibwe Juliet 85401 221009 solidated) Qtr1 2018/19 1010874195 solidated) Qtr1 2018/19 59269-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mawogole Rebecca 85401 221009 65302-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kaye Godfrey Kizito 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 64944-07AUG18 Allowance & Welfare (Con- 13-Aug-18 120,000 Bangirana Alexander 85401 221009 99237-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Akwokuwanga Godfrey 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 223203-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Majoku Kenneth 85401 221009 655862-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 KYASIIMIRE ALICE 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1010448572 65698-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Jjemba George Wil- 85401 221009 223219-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Mokili Patience Justi- 85401 221009 solidated) Qtr1 2018/19 liam solidated) Qtr1 2018/19 mine 64548-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Aliba Rose 85401 221009 223248-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Luberenga Hosea 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 67084-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Nabakooza Kakeeto 85401 221009 208234-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Magoola Andrew 85401 221009 solidated) Qtr1 2018/19 Hilda solidated) Qtr1 2018/19 Patrick 98621-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kizza Ritah 85401 221009 678678-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 AKURUT PASCA 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1010718767 101310-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Apio Hellen Christine 85401 221009 65375-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kaseegu Ketra 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 98618-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Iga Herbert 85401 221009 64132-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Achieng Joan 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 108528-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Atwinirembabazi 85401 221009 66565-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Mumbowa Francis 85401 221009 solidated) Qtr1 2018/19 Prisca solidated) Qtr1 2018/19 64374-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Akidi Eva 85401 221009 65773-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kobuhumure Molly 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 66517-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mulinda Alistera 85401 221009 64999-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Bazanya Moses 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 91729-09 AUG18F Allowance-Consolidated Qrt 13-Aug-18 10,000 Jalusiga O Howard 85401 221009 223216-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kawooya Patrick 85401 221009 1 2018/19 [Namusis Phiona] solidated) Qtr1 2018/19 66289-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Mugoya Grace 85401 221009 65994-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Masiga Henry 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 65080-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Bisereko Birungi Flor- 85401 221009 459608-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 KAMYA WILLIAM 85401 221009 solidated) Qtr1 2018/19 ence 78955 solidated) Qtr1 2018/19 79631 65624-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Luyima Herbert 85401 221009 655334-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 KAYENY PAMELA 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1010337671 66492-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Mubiru Grace 85401 221009 97174-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Komakech Henry 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 65675-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Jairo Moses 85401 221009 460807-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kihembo Emily 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 555225-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kabatsyaba Grace 85401 221009 65759-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kizito Moses 85401 221009 solidated) Qtr1 2018/19 Okiror 960209 solidated) Qtr1 2018/19 64417-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Akol Judith 85401 221009 99210-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Biringoma Joyce 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 64120-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Aceng Issabella Achar 85401 221009 65238-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kambale Wilson 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 577174-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 KAYANGA LYDIA 85401 221009 109072-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Bbosa Richard Patik 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 323708-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Mukasa Simon Xylean 85401 221009 65893-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Kunobwa Fiona 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 458503-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Amulen Winfred 85401 221009 554145-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kusaasira Anitah 85401 221009 solidated) Qtr1 2018/19 943738 solidated) Qtr1 2018/19 945607

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 193 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

66567-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Mugala Nancy H 85401 221009 solidated) Qtr1 2018/19 266240-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 EDWONU SIMON 85401 221009 solidated) Qtr1 2018/19 65863-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kule Joackim 85401 221009 solidated) Qtr1 2018/19 558482-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Amitar Sophy 85401 221009 solidated) Qtr1 2018/19 106939-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kengoma Mercy 85401 221009 solidated) Qtr1 2018/19 65679-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Magala William 85401 221009 solidated) Qtr1 2018/19 55888-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Abila Patrick 85401 221009 solidated) Qtr1 2018/19 65473-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Etibu Bernard 85401 221009 solidated) Qtr1 2018/19 104752-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Birungi Josephine 85401 221009 solidated) Qtr1 2018/19 Akiiki 65687-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Jathonen Valente 85401 221009 solidated) Qtr1 2018/19 101312-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mabele Uluba Felix 85401 221009 solidated) Qtr1 2018/19 611613-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 KEBIRUNGI ANNAH 85401 221009 solidated) Qtr1 2018/19 965244 103499-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kyakoonye Moses 85401 221009 solidated) Qtr1 2018/19 Roberts 459609-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 MUSISI PAUL 78909 85401 221009 solidated) Qtr1 2018/19 65657-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mafabi Seth Sossy 85401 221009 solidated) Qtr1 2018/19 100181-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kabajja Mindadi 85401 221009 solidated) Qtr1 2018/19 Deziriyo 323605-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kakura Ceasar 85401 221009 solidated) Qtr1 2018/19 64675-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Anywar Robert 79541 85401 221009 solidated) Qtr1 2018/19 325838-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Mirembe Evelyn 79917 85401 221009 solidated) Qtr1 2018/19 37015-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Kataaha Edward 85401 221009 solidated) Qtr1 2018/19 91729-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Jalusiga O Howard 85401 221009 solidated) Qtr1 2018/19 65432-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Embati Richard 85401 221009 solidated) Qtr1 2018/19 223194-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kyakuwaire Teddy 85401 221009 solidated) Qtr1 2018/19 125455-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Hitimana Jackson 85401 221009 solidated) Qtr1 2018/19 464127-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Kintu Fred 78450 85401 221009 solidated) Qtr1 2018/19 65477-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Katusiime Gladys 85401 221009 solidated) Qtr1 2018/19

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 194 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

66567-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Mugala Nancy H 85401 221009 678677-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 AKOL JAMES 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1010688131 266240-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 EDWONU SIMON 85401 221009 65204-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Kalibakata Rukia 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 65863-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kule Joackim 85401 221009 65716-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kityo Twaha Tamale 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 558482-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Amitar Sophy 85401 221009 106072-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kyomugisha Olive 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 106939-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kengoma Mercy 85401 221009 65055-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Birungi Harriet Mawa- 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 nda 65679-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Magala William 85401 221009 64760-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Asio Esther Ruth 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 55888-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Abila Patrick 85401 221009 655810-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 KAMYA LAWRENCE 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1010458296 65473-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Etibu Bernard 85401 221009 64807-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Atuhairwe Theadorah 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 104752-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Birungi Josephine 85401 221009 68294-07AUG18 Allowance & Welfare (Con- 13-Aug-18 120,000 Kalungi Sam 85401 221009 solidated) Qtr1 2018/19 Akiiki solidated) Qtr1 2018/19 65687-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Jathonen Valente 85401 221009 66272-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Mugisha Apolla 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 101312-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mabele Uluba Felix 85401 221009 66224-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Migadde Lutalo Moses 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 611613-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 KEBIRUNGI ANNAH 85401 221009 64911-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Balayo James 85401 221009 solidated) Qtr1 2018/19 965244 solidated) Qtr1 2018/19 103499-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kyakoonye Moses 85401 221009 208268-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kamulindwa Jane 85401 221009 solidated) Qtr1 2018/19 Roberts solidated) Qtr1 2018/19 459609-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 MUSISI PAUL 78909 85401 221009 64146-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Aciga Yophas 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 65657-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mafabi Seth Sossy 85401 221009 52208-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kalembe Florence 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 100181-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kabajja Mindadi 85401 221009 678679-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 KINTU ISMAIL 85401 221009 solidated) Qtr1 2018/19 Deziriyo solidated) Qtr1 2018/19 1010728018 323605-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kakura Ceasar 85401 221009 66443-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Mpumwire Priscillas 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 64675-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Anywar Robert 79541 85401 221009 100703-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Apio Olive 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 325838-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Mirembe Evelyn 79917 85401 221009 65424-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Elolu Peter 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 37015-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Kataaha Edward 85401 221009 67105-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Nabali Joseph 78380 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 91729-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Jalusiga O Howard 85401 221009 685005-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 IKIRIA AMINA 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 1010818418 65432-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Embati Richard 85401 221009 64331-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Akayesu Flavia 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 223194-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kyakuwaire Teddy 85401 221009 568057-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 KALULE FRANCIS 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 KIZITO 125455-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Hitimana Jackson 85401 221009 52836-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Akello Caroline 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 464127-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Kintu Fred 78450 85401 221009 64947-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Bantaze Boniface 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 65477-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Katusiime Gladys 85401 221009 223232-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Kasirye Gitta Phillip 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 195 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

104243-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kitaka Harriet 85401 221009 solidated) Qtr1 2018/19 611082-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 KOMUGISHA ANNET 85401 221009 solidated) Qtr1 2018/19 78944 64658-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Angomoko Grace 85401 221009 solidated) Qtr1 2018/19 64356-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Akello Regina Wan- 85401 221009 solidated) Qtr1 2018/19 dera 65450-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Katongole Kakyomya 85401 221009 solidated) Qtr1 2018/19 N A 66039-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Maungo Alice 85401 221009 solidated) Qtr1 2018/19 62922-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kitimbo Sylivia Mar- 85401 221009 solidated) Qtr1 2018/19 garet 65851-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kubuuza Lydia 85401 221009 solidated) Qtr1 2018/19 65542-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Loum Alfred 85401 221009 solidated) Qtr1 2018/19 65805-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Komakech Alex 85401 221009 solidated) Qtr1 2018/19 65954-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kyamulabi Justine 85401 221009 solidated) Qtr1 2018/19 459629-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 BAGONZA GODFREY 85401 221009 solidated) Qtr1 2018/19 79071 225922-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Mbabazi Nestor 85401 221009 solidated) Qtr1 2018/19 66954-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mwerinde Jack 85401 221009 solidated) Qtr1 2018/19 73639-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Mugenyi Ssemu Ray- 85401 221009 solidated) Qtr1 2018/19 mond 739971 65198-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kalema Francis 85401 221009 solidated) Qtr1 2018/19 65607-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Luswata Denis 85401 221009 solidated) Qtr1 2018/19 66495-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mukwaya Tobbi 85401 221009 solidated) Qtr1 2018/19 65502-07AUG18 Allowance & Welfare (Con- 13-Aug-18 120,000 Lakor Francis 85401 221009 solidated) Qtr1 2018/19 66600-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Munihira Daniel 85401 221009 solidated) Qtr1 2018/19 85768-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Mwesigye Fred 85401 221009 solidated) Qtr1 2018/19 65690-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Magezi David Busigye 85401 221009 solidated) Qtr1 2018/19 290765-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kiidha John 85401 221009 solidated) Qtr1 2018/19 65848-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kozaala Augustine 85401 221009 solidated) Qtr1 2018/19 107949-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Muzaki Susan Ouma 85401 221009 solidated) Qtr1 2018/19 64754-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Asina Anyipo 85401 221009 solidated) Qtr1 2018/19

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 196 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

104243-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kitaka Harriet 85401 221009 66729-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mutesi Joweria 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 611082-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 KOMUGISHA ANNET 85401 221009 456639-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Ashaba Teddy 85401 221009 solidated) Qtr1 2018/19 78944 solidated) Qtr1 2018/19 1006733600 64658-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Angomoko Grace 85401 221009 63326-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Makuza Bonny 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 64356-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Akello Regina Wan- 85401 221009 100063-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mulongo Friday 85401 221009 solidated) Qtr1 2018/19 dera solidated) Qtr1 2018/19 65450-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Katongole Kakyomya 85401 221009 555189-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Akello Zubedah 85401 221009 solidated) Qtr1 2018/19 N A solidated) Qtr1 2018/19 962140 66039-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Maungo Alice 85401 221009 124328-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Ahimbisibwe Gerald 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 62922-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kitimbo Sylivia Mar- 85401 221009 64974-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Basalwa Sarah 85401 221009 solidated) Qtr1 2018/19 garet solidated) Qtr1 2018/19 65851-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kubuuza Lydia 85401 221009 65678-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kiseka Henry 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 65542-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Loum Alfred 85401 221009 65765-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kizza Joseph Mugaba 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 65805-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Komakech Alex 85401 221009 65024-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Bidong Lorenti 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 65954-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kyamulabi Justine 85401 221009 65709-07AUG18 Allowance & Welfare (Con- 13-Aug-18 120,000 Jombwe Johashaphat 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 459629-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 BAGONZA GODFREY 85401 221009 223236-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Asutaku Butti Ben 85401 221009 solidated) Qtr1 2018/19 79071 solidated) Qtr1 2018/19 225922-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Mbabazi Nestor 85401 221009 64978-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Bashabe Justine 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 66954-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mwerinde Jack 85401 221009 223297-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Acan Credie Lony 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 73639-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Mugenyi Ssemu Ray- 85401 221009 66461-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Mukasa Victo Nassaka 85401 221009 solidated) Qtr1 2018/19 mond 739971 solidated) Qtr1 2018/19 65198-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kalema Francis 85401 221009 65653-07AUG18 Allowance & Welfare (Con- 13-Aug-18 120,000 Mabweijano Jacque- 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 line 65607-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Luswata Denis 85401 221009 223263-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Murachi Jacob Eric 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 66495-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Mukwaya Tobbi 85401 221009 65447-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kato Herman 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 65502-07AUG18 Allowance & Welfare (Con- 13-Aug-18 120,000 Lakor Francis 85401 221009 106054-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Agondeze Sandra 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 66600-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Munihira Daniel 85401 221009 100699-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Mukeeka Tonny 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 85768-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Mwesigye Fred 85401 221009 65397-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kasowole Mooreen 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 65690-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Magezi David Busigye 85401 221009 104022-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Akoberwa Julian 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 Kikwanga 290765-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Kiidha John 85401 221009 100194-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Basoita Godfrey 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 65848-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Kozaala Augustine 85401 221009 297595-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Bakeera Sam Paul 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 107949-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Muzaki Susan Ouma 85401 221009 65652-07AUG18 Allowance & Welfare (Con- 13-Aug-18 100,000 Ikodi Stephen 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19 64754-07AUG18 Allowance & Welfare (Con- 13-Aug-18 80,000 Asina Anyipo 85401 221009 120342-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Aseru Christine 85401 221009 solidated) Qtr1 2018/19 solidated) Qtr1 2018/19

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 197 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

65516-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Kikulwe Mawanda 85401 221009 solidated) Qtr1 2018/19 David 65284-07AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Dibiire David 85401 221009 solidated) Qtr1 2018/19 14583-07AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Bwambale Wahumb- 85401 221009 solidated) Qtr1 2018/19 wa Nelson 114288-07AUG18 Allowance & Welfare (Con- 10-Aug-18 110,000 Ekwan Francis Uzu 85401 221009 solidated) Qtr1 2018/19 109197-07AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Byabashaija Junior 85401 221009 solidated) Qtr1 2018/19 129148-07AUG18 Allowance & Welfare (Con- 10-Aug-18 110,000 Dr Miti Moses 85401 221009 solidated) Qtr1 2018/19 65180-07AUG18 Allowance & Welfare (Con- 10-Aug-18 110,000 Bwangu John 85401 221009 solidated) Qtr1 2018/19 550441-07AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 BITUM MARY 85401 221009 solidated) Qtr1 2018/19 65331-07AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Duku Bungson Chap- 85401 221009 solidated) Qtr1 2018/19 lain 65293-07AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Dokchen Colbert 85401 221009 solidated) Qtr1 2018/19 65358-07AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Edimu Hellen 85401 221009 solidated) Qtr1 2018/19 65324-07AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Draru Lillian 85401 221009 solidated) Qtr1 2018/19 65350-07AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Ebitu Richard 85401 221009 solidated) Qtr1 2018/19 RB02/1 Office imprest for January 4-Jan-19 4,708,479 Treasury Single Ac- 85401 221010 2019 count (Cash) RB02/1 Office imprest for January 4-Jan-19 10,000 Treasury Single Ac- 85401 221010 2019 count (Cash) RB20/2 Staff training of Nurses 5-Feb-19 21,089,040 Mulago School Of 85401 221010 Nursing And Midwifery RB73/5 Supply of record books for 16-May-19 23,960,191 Kenshua Consult Ltd 85401 221010 stores RB02/1 Office imprest for January 4-Jan-19 13,836,865 Treasury Single Ac- 85401 224004 2019 count (Cash) RB96/8 Allowance- 13-Aug-18 220,000 Lwanga Moses Sam- 85401 225001 uel 90297-14AUG18 Allowance & Welfare (Con- 20-Aug-18 75,314 Ocokoru Grace 85401 225001 solidated) Qtr1 2018/19 RB96/8 Allowances-April and 20-Aug-18 220,000 Happy David 85401 225001 May’18 NTR367/7 Allowance-Verification & up- 1-Aug-18 1,350,000 KYASIIMIRE ALICE 85401 225001 date of Fixed assets records 1010448572 RB79/9 Balance payment on staff 25-Sep-18 15,797,990 Dimats International 85401 225001 ID,S Limited 623109-12APR19 BURNS UNIT APRIL 2019 17-Apr-19 3,231,356 Zeeman Reinder Jaco- 85401 225001 bus RB 163/8 Duty allowance-training-un- 20-Aug-18 280,000 Akiira Sylvia Grace 85401 225001 der payment as per RB163/8 RB 152/8 Facilitation for IFMS users 13-Aug-18 1,260,000 MFITUMUKIZA EM- 85401 225001 MANUEL

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 198 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

65516-07AUG18 Allowance & Welfare (Con- 13-Aug-18 110,000 Kikulwe Mawanda 85401 221009 RB 151/8 Facilitation for IFMS users 10-Aug-18 1,260,000 NUWAGABA ROLYN 85401 225001 solidated) Qtr1 2018/19 David 1010892632 65284-07AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Dibiire David 85401 221009 564734-12APR19 PPS APRIL 2019 17-Apr-19 264,011 Eshiwan Keya Sarah 85401 225001 solidated) Qtr1 2018/19 458510-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Babirye Prossy 85401 225001 14583-07AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Bwambale Wahumb- 85401 221009 1006732654 solidated) Qtr1 2018/19 wa Nelson 628429-12APR19 PPS APRIL 2019 17-Apr-19 1,629,133 MUSIIMENTA CREAM 85401 225001 114288-07AUG18 Allowance & Welfare (Con- 10-Aug-18 110,000 Ekwan Francis Uzu 85401 221009 456647-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Tumuhimbise Brenda 85401 225001 solidated) Qtr1 2018/19 1006732647 109197-07AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Byabashaija Junior 85401 221009 203063-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Naafa Jane Rose 85401 225001 solidated) Qtr1 2018/19 209957-12APR19 PPS APRIL 2019 17-Apr-19 264,011 Komugabi Scovia 85401 225001 129148-07AUG18 Allowance & Welfare (Con- 10-Aug-18 110,000 Dr Miti Moses 85401 221009 solidated) Qtr1 2018/19 460868-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Namata Vivian 85401 225001 1006782735 65180-07AUG18 Allowance & Welfare (Con- 10-Aug-18 110,000 Bwangu John 85401 221009 solidated) Qtr1 2018/19 462341-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Mutesi Minina 85401 225001 550441-07AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 BITUM MARY 85401 221009 209711-12APR19 PPS APRIL 2019 17-Apr-19 264,011 Madhi John 85401 225001 solidated) Qtr1 2018/19 629319-12APR19 PPS APRIL 2019 17-Apr-19 1,629,133 BIRUNGI ELIZABETH 85401 225001 65331-07AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Duku Bungson Chap- 85401 221009 1009636361 solidated) Qtr1 2018/19 lain 629513-12APR19 PPS APRIL 2019 17-Apr-19 686,000 Ainamani Osebert 85401 225001 65293-07AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Dokchen Colbert 85401 221009 solidated) Qtr1 2018/19 456234-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Asio Miriam 85401 225001 1006643438 65358-07AUG18 Allowance & Welfare (Con- 10-Aug-18 100,000 Edimu Hellen 85401 221009 solidated) Qtr1 2018/19 564139-12APR19 PPS APRIL 2019 17-Apr-19 264,011 RWABAYE INNOCENT 85401 225001 65324-07AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Draru Lillian 85401 221009 692479-12APR19 PPS APRIL 2019 17-Apr-19 2,645,789 NAMBOOZE PHILO 85401 225001 solidated) Qtr1 2018/19 1002661205 65350-07AUG18 Allowance & Welfare (Con- 10-Aug-18 80,000 Ebitu Richard 85401 221009 705270-12APR19 PPS APRIL 2019 17-Apr-19 686,000 NAKITO MARIAM 85401 225001 solidated) Qtr1 2018/19 1011372799 RB02/1 Office imprest for January 4-Jan-19 4,708,479 Treasury Single Ac- 85401 221010 708396-12APR19 PPS APRIL 2019 17-Apr-19 686,000 KEJIJA NAOME 85401 225001 2019 count (Cash) 1012539809 RB02/1 Office imprest for January 4-Jan-19 10,000 Treasury Single Ac- 85401 221010 698625-12APR19 PPS APRIL 2019 17-Apr-19 686,000 MEMBO BRIAN 85401 225001 2019 count (Cash) KIRYOWA RB20/2 Staff training of Nurses 5-Feb-19 21,089,040 Mulago School Of 85401 221010 206718-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Atukunda Peace 85401 225001 Nursing And Midwifery 564777-12APR19 PPS APRIL 2019 17-Apr-19 979,133 NANTONGO SSER- 85401 225001 RB73/5 Supply of record books for 16-May-19 23,960,191 Kenshua Consult Ltd 85401 221010 WANGA SARAH stores 224379-12APR19 PPS APRIL 2019 17-Apr-19 489,735 Izahaye Innocent 85401 225001 RB02/1 Office imprest for January 4-Jan-19 13,836,865 Treasury Single Ac- 85401 224004 803713-12APR19 PPS APRIL 2019 17-Apr-19 686,000 VICENT MBOWA 85401 225001 2019 count (Cash) 805832-12APR19 PPS APRIL 2019 17-Apr-19 686,000 ANDREW NYEKO 85401 225001 RB96/8 Allowance- 13-Aug-18 220,000 Lwanga Moses Sam- 85401 225001 uel 803548-12APR19 PPS APRIL 2019 17-Apr-19 686,000 LILIAN PATRICIA NA- 85401 225001 LUKWAGO 90297-14AUG18 Allowance & Welfare (Con- 20-Aug-18 75,314 Ocokoru Grace 85401 225001 solidated) Qtr1 2018/19 68044-12APR19 PPS APRIL 2019 17-Apr-19 1,039,133 Nalubega Kigozi 85401 225001 Regina RB96/8 Allowances-April and 20-Aug-18 220,000 Happy David 85401 225001 May’18 694850-12APR19 PPS APRIL 2019 17-Apr-19 2,645,789 KAKAIRE DENIS 85401 225001 1001855470 NTR367/7 Allowance-Verification & up- 1-Aug-18 1,350,000 KYASIIMIRE ALICE 85401 225001 date of Fixed assets records 1010448572 628320-12APR19 PPS APRIL 2019 17-Apr-19 686,000 Atugonza Judith 85401 225001 RB79/9 Balance payment on staff 25-Sep-18 15,797,990 Dimats International 85401 225001 224395-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Atuhaire Loice 85401 225001 ID,S Limited 267414-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Najjoba Peragia 85401 225001 623109-12APR19 BURNS UNIT APRIL 2019 17-Apr-19 3,231,356 Zeeman Reinder Jaco- 85401 225001 214660-12APR19 PPS APRIL 2019 17-Apr-19 2,378,289 BASHASHA DESIRE 85401 225001 bus MARSEY24170 RB 163/8 Duty allowance-training-un- 20-Aug-18 280,000 Akiira Sylvia Grace 85401 225001 266285-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Nsengiyumva Mildred 85401 225001 der payment as per RB163/8 118840-12APR19 PPS APRIL 2019 17-Apr-19 718,266 Tuhairwe Tobia 85401 225001 RB 152/8 Facilitation for IFMS users 13-Aug-18 1,260,000 MFITUMUKIZA EM- 85401 225001 MANUEL 456506-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Katusabe Sylivia 85401 225001 1006753155 Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 199 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

220537-12APR19 PPS APRIL 2019 17-Apr-19 1,629,133 Nalubowa Haliimah 85401 225001 783531-12APR19 PPS APRIL 2019 17-Apr-19 686,000 ALLEN NALUGEMWA 85401 225001 823481-12APR19 PPS APRIL 2019 17-Apr-19 686,000 FORTUNATE AHERE- 85401 225001 ZA 825518-12APR19 PPS APRIL 2019 17-Apr-19 686,000 DOREEN NYABUTONO 85401 225001 456628-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Kobusingye Agatha 85401 225001 1006729944 458506-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Rukundo Agnes 85401 225001 1006733534 458508-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Babirye Febronius 85401 225001 1006730006 229214-12APR19 PPS APRIL 2019 17-Apr-19 415,871 Wayezu Juliet 85401 225001 458524-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Tukahirwa Dallen 85401 225001 1006774067 491893-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Tuyisingize Eunice 85401 225001 267473-12APR19 PPS APRIL 2019 17-Apr-19 489,735 Baligeya Henry 85401 225001 558476-12APR19 PPS APRIL 2019 17-Apr-19 686,000 Kiconco Doreen 85401 225001 460959-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Aguti Tikila 85401 225001 1006740507 100566-12APR19 PPS APRIL 2019 17-Apr-19 504,806 Nsereko Francis 85401 225001 456624-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Nabateesa Venny 85401 225001 1006730034 456625-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Kuteesa Agatha 85401 225001 1006740773 455412-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Kukundakwe Ritah 85401 225001 1006727583 224425-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Wakibuuza Betty 85401 225001 Bikobere 783303-12APR19 PPS APRIL 2019 17-Apr-19 686,000 EVELYN KOMUKAMA 85401 225001 793699-12APR19 PPS APRIL 2019 17-Apr-19 686,000 EMMANUEL BUSSAJA 85401 225001 825469-12APR19 PPS APRIL 2019 17-Apr-19 686,000 SHIVAN AHEBWE 85401 225001 825526-12APR19 PPS APRIL 2019 17-Apr-19 686,000 YVONNE AINEBYONA 85401 225001 65062-12APR19 PPS APRIL 2019 17-Apr-19 379,175 Birungi Susan 85401 225001 63056-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Achen Grace Yoga 85401 225001 688118-12APR19 PPS APRIL 2019 17-Apr-19 686,000 AIJUKA MARGARET 85401 225001 700639-12APR19 PPS APRIL 2019 17-Apr-19 979,133 ZABIBU BAKER 85401 225001 1012339070 71390-12APR19 PPS APRIL 2019 17-Apr-19 2,833,289 Olga Vladimirovna 85401 225001 224334-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Nakyeyune Barbara 85401 225001 223413-12APR19 PPS APRIL 2019 17-Apr-19 2,645,789 Musinga Paul 85401 225001 710474-12APR19 PPS APRIL 2019 17-Apr-19 686,000 ATUSINGUZA NELSON 85401 225001 1012544742 825484-12APR19 PPS APRIL 2019 17-Apr-19 686,000 DOREEN OWOMUGI- 85401 225001 SHA 374185-12APR19 PPS APRIL 2019 17-Apr-19 686,000 Agaba Ambrose 85401 225001 167623 103694-12APR19 PPS APRIL 2019 17-Apr-19 279,581 Ssali Emmanuel 85401 225001 266284-12APR19 PPS APRIL 2019 17-Apr-19 1,629,133 Naluwende Sharon 85401 225001

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 200 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

220537-12APR19 PPS APRIL 2019 17-Apr-19 1,629,133 Nalubowa Haliimah 85401 225001 456515-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Kobugabe Assa 85401 225001 1006732519 783531-12APR19 PPS APRIL 2019 17-Apr-19 686,000 ALLEN NALUGEMWA 85401 225001 458289-12APR19 PPS APRIL 2019 17-Apr-19 1,748,289 RUBAMBARAMA JOL- 85401 225001 823481-12APR19 PPS APRIL 2019 17-Apr-19 686,000 FORTUNATE AHERE- 85401 225001 LY ELVAS26472 ZA 456492-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Atim Mary 1006768675 85401 225001 825518-12APR19 PPS APRIL 2019 17-Apr-19 686,000 DOREEN NYABUTONO 85401 225001 76601-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Luwedde Margaret 85401 225001 456628-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Kobusingye Agatha 85401 225001 1006729944 555098-12APR19 PPS APRIL 2019 17-Apr-19 264,011 NDAGIRE PROSSY 85401 225001 961553 458506-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Rukundo Agnes 85401 225001 1006733534 120566-12APR19 PPS APRIL 2019 17-Apr-19 2,378,289 Bwongyezibwa Kevin 85401 225001 458508-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Babirye Febronius 85401 225001 458535-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Niwagaba Doreen 85401 225001 1006730006 1006734090 229214-12APR19 PPS APRIL 2019 17-Apr-19 415,871 Wayezu Juliet 85401 225001 458499-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Mucyunguzi Mollen 85401 225001 1006734380 458524-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Tukahirwa Dallen 85401 225001 1006774067 455415-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Bonabana Editor 85401 225001 1006727552 491893-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Tuyisingize Eunice 85401 225001 456645-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Mbambu Faith 85401 225001 267473-12APR19 PPS APRIL 2019 17-Apr-19 489,735 Baligeya Henry 85401 225001 1006732212 558476-12APR19 PPS APRIL 2019 17-Apr-19 686,000 Kiconco Doreen 85401 225001 456570-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Atuheirwe Janet 85401 225001 460959-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Aguti Tikila 85401 225001 1006731618 1006740507 586488-12APR19 PPS APRIL 2019 17-Apr-19 686,000 MAZAPWE EZEKIEL 85401 225001 100566-12APR19 PPS APRIL 2019 17-Apr-19 504,806 Nsereko Francis 85401 225001 647320-12APR19 PPS APRIL 2019 17-Apr-19 597,685 NAMARA PRIVAH 85401 225001 456624-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Nabateesa Venny 85401 225001 1010440843 1006730034 564137-12APR19 PPS APRIL 2019 17-Apr-19 371,257 NAKINTU IRENE 85401 225001 456625-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Kuteesa Agatha 85401 225001 MAUREEN 1006740773 460867-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Nankinga Joyce 85401 225001 455412-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Kukundakwe Ritah 85401 225001 1006802532 1006727583 93250-12APR19 PPS APRIL 2019 17-Apr-19 264,011 Apeduno Deborah 85401 225001 224425-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Wakibuuza Betty 85401 225001 655469-12APR19 PPS APRIL 2019 17-Apr-19 686,000 KABAREEBE MERCY 85401 225001 Bikobere GLAD 1010499523 783303-12APR19 PPS APRIL 2019 17-Apr-19 686,000 EVELYN KOMUKAMA 85401 225001 564745-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Nagawa Roy 85401 225001 793699-12APR19 PPS APRIL 2019 17-Apr-19 686,000 EMMANUEL BUSSAJA 85401 225001 577019-12APR19 PPS APRIL 2019 17-Apr-19 407,954 ATENG JOSEPHINE 85401 225001 825469-12APR19 PPS APRIL 2019 17-Apr-19 686,000 SHIVAN AHEBWE 85401 225001 593065-12APR19 PPS APRIL 2019 17-Apr-19 686,000 AROMORACH CHARI- 85401 225001 825526-12APR19 PPS APRIL 2019 17-Apr-19 686,000 YVONNE AINEBYONA 85401 225001 TY OKULLO 65062-12APR19 PPS APRIL 2019 17-Apr-19 379,175 Birungi Susan 85401 225001 564730-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Nannozi Rose 85401 225001 63056-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Achen Grace Yoga 85401 225001 122305-12APR19 PPS APRIL 2019 17-Apr-19 2,645,789 Ochieng John Paul 85401 225001 688118-12APR19 PPS APRIL 2019 17-Apr-19 686,000 AIJUKA MARGARET 85401 225001 206956-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Waalissa Sarah Na- 85401 225001 munnungu 700639-12APR19 PPS APRIL 2019 17-Apr-19 979,133 ZABIBU BAKER 85401 225001 1012339070 564731-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Tusiime Sarah Grace 85401 225001 71390-12APR19 PPS APRIL 2019 17-Apr-19 2,833,289 Olga Vladimirovna 85401 225001 698624-12APR19 PPS APRIL 2019 17-Apr-19 686,000 KANSIIME ROSEMARY 85401 225001 1011116381 224334-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Nakyeyune Barbara 85401 225001 206965-12APR19 PPS APRIL 2019 17-Apr-19 420,285 Mutonyi Proscovia 85401 225001 223413-12APR19 PPS APRIL 2019 17-Apr-19 2,645,789 Musinga Paul 85401 225001 206936-12APR19 PPS APRIL 2019 17-Apr-19 379,175 Mangeni Joseph 85401 225001 710474-12APR19 PPS APRIL 2019 17-Apr-19 686,000 ATUSINGUZA NELSON 85401 225001 1012544742 210164-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Namagembe Faridah 85401 225001 825484-12APR19 PPS APRIL 2019 17-Apr-19 686,000 DOREEN OWOMUGI- 85401 225001 206721-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Namugambe Lillian 85401 225001 SHA 122812-12APR19 PPS APRIL 2019 17-Apr-19 279,581 Karyowa Habbib Yusuf 85401 225001 374185-12APR19 PPS APRIL 2019 17-Apr-19 686,000 Agaba Ambrose 85401 225001 46545-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Jumba Edward 85401 225001 167623 209955-12APR19 PPS APRIL 2019 17-Apr-19 264,011 Uzamukunda Jane 85401 225001 103694-12APR19 PPS APRIL 2019 17-Apr-19 279,581 Ssali Emmanuel 85401 225001 698779-12APR19 PPS APRIL 2019 17-Apr-19 686,000 NAKALINZI BETTY 85401 225001 266284-12APR19 PPS APRIL 2019 17-Apr-19 1,629,133 Naluwende Sharon 85401 225001 1012126734 Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 201 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

20571-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Kawaga Rosemary 85401 225001 710446-12APR19 PPS APRIL 2019 17-Apr-19 686,000 MURYASINGURA 85401 225001 STELLA 825517-12APR19 PPS APRIL 2019 17-Apr-19 686,000 ANGELA NABUKALU 85401 225001 SENTONGO 64354-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Kemigisha Misk 77708 85401 225001 696633-12APR19 PPS APRIL 2019 17-Apr-19 686,000 KYARIMPA RAKELI 85401 225001 1011459588 696630-12APR19 PPS APRIL 2019 17-Apr-19 686,000 MFITUMUKIZA EM- 85401 225001 MANUEL 205721-12APR19 PPS APRIL 2019 17-Apr-19 379,175 Agaba Naume 85401 225001 657219-12APR19 PPS APRIL 2019 17-Apr-19 686,000 NAMIRIMU ALEXAN- 85401 225001 DRA 684749-12APR19 PPS APRIL 2019 17-Apr-19 686,000 NUWAGABA ROLYN 85401 225001 1010892632 698780-12APR19 PPS APRIL 2019 17-Apr-19 686,000 AKUGIZIBWE MAGEZI 85401 225001 DOREEN 1012167139 701987-12APR19 PPS APRIL 2019 17-Apr-19 686,000 NABANJALA AISHA 85401 225001 1012436230 702659-12APR19 PPS APRIL 2019 17-Apr-19 1,629,133 NAMANYA PEACE 85401 225001 694852-12APR19 PPS APRIL 2019 17-Apr-19 2,645,789 NAMPIINA GORRET 85401 225001 1010913264 698628-12APR19 PPS APRIL 2019 17-Apr-19 686,000 KATISI SHARON 85401 225001 1011150027 711329-12APR19 PPS APRIL 2019 17-Apr-19 686,000 WASIKE ERIC 85401 225001 1012974407 783296-12APR19 PPS APRIL 2019 17-Apr-19 686,000 ALEX MUGALU 85401 225001 WAMALA 229731-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Namugga Annet 85401 225001 275075-12APR19 PPS APRIL 2019 17-Apr-19 686,000 ARINEITWE SHARON 85401 225001 456241-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Apio Stella 1006607113 85401 225001 564729-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Atujuna Rovina 85401 225001 91729-18APR19 PPS APRIL 2019 [Kiconco 23-Apr-19 686,000 Jalusiga O Howard 85401 225001 Susan] 91729-12APR19A PPS APRIL 2019 [Nabawesi 17-Apr-19 686,000 Jalusiga O Howard 85401 225001 Cate] 91729-12APR19 PPS APRIL 2019 [Namusisi 17-Apr-19 686,000 Jalusiga O Howard 85401 225001 Phiona] 20467-12APR19 PPS APRIL 2019 [NSSF] 17-Apr-19 11,481,242 National Social 85401 225001 Security Fund-Fund Contributions 10858-12APR19A PPS APRIL 2019 [P.A.Y.E] 17-Apr-19 22,568,080 UGANDA REVENUE 85401 225001 AUTHORITY 10858-12APR19B PPS APRIL 2019 [P.A.Y.E-Vol- 17-Apr-19 6,006,000 UGANDA REVENUE 85401 225001 unteers] AUTHORITY 10858-12APR19 PPS APRIL 2019 P.A.Y.E Dr 17-Apr-19 2,714,343 UGANDA REVENUE 85401 225001 Zeeman AUTHORITY 266285-15JUN19 PPS JUNE 2019 14-Jun-19 17,156 Nsengiyumva Mildred 85401 225001 63056-15JUN19 PPS JUNE 2019 14-Jun-19 6 Achen Grace Yoga 85401 225001 71390-31MAR19 PPS MARCH 2019 23-Apr-19 2,833,289 Olga Vladimirovna 85401 225001

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 202 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

20571-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Kawaga Rosemary 85401 225001 628320-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 Atugonza Judith 85401 225001 710446-12APR19 PPS APRIL 2019 17-Apr-19 686,000 MURYASINGURA 85401 225001 705270-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 NAKITO MARIAM 85401 225001 STELLA 1011372799 825517-12APR19 PPS APRIL 2019 17-Apr-19 686,000 ANGELA NABUKALU 85401 225001 783296-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 ALEX MUGALU 85401 225001 SENTONGO WAMALA 64354-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Kemigisha Misk 77708 85401 225001 825469-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 SHIVAN AHEBWE 85401 225001 696633-12APR19 PPS APRIL 2019 17-Apr-19 686,000 KYARIMPA RAKELI 85401 225001 783303-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 EVELYN KOMUKAMA 85401 225001 1011459588 823481-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 FORTUNATE AHERE- 85401 225001 696630-12APR19 PPS APRIL 2019 17-Apr-19 686,000 MFITUMUKIZA EM- 85401 225001 ZA MANUEL 710446-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 MURYASINGURA 85401 225001 205721-12APR19 PPS APRIL 2019 17-Apr-19 379,175 Agaba Naume 85401 225001 STELLA 657219-12APR19 PPS APRIL 2019 17-Apr-19 686,000 NAMIRIMU ALEXAN- 85401 225001 783531-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 ALLEN NALUGEMWA 85401 225001 DRA 698780-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 AKUGIZIBWE MAGEZI 85401 225001 684749-12APR19 PPS APRIL 2019 17-Apr-19 686,000 NUWAGABA ROLYN 85401 225001 DOREEN 1012167139 1010892632 825517-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 ANGELA NABUKALU 85401 225001 698780-12APR19 PPS APRIL 2019 17-Apr-19 686,000 AKUGIZIBWE MAGEZI 85401 225001 SENTONGO DOREEN 1012167139 558476-30MAR18 PPS MARCH 2019 11-Apr-19 686,000 Kiconco Doreen 85401 225001 701987-12APR19 PPS APRIL 2019 17-Apr-19 686,000 NABANJALA AISHA 85401 225001 698624-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 KANSIIME ROSEMARY 85401 225001 1012436230 1011116381 702659-12APR19 PPS APRIL 2019 17-Apr-19 1,629,133 NAMANYA PEACE 85401 225001 793699-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 EMMANUEL BUSSAJA 85401 225001 694852-12APR19 PPS APRIL 2019 17-Apr-19 2,645,789 NAMPIINA GORRET 85401 225001 825484-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 DOREEN OWOMUGI- 85401 225001 1010913264 SHA 698628-12APR19 PPS APRIL 2019 17-Apr-19 686,000 KATISI SHARON 85401 225001 698779-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 NAKALINZI BETTY 85401 225001 1011150027 1012126734 711329-12APR19 PPS APRIL 2019 17-Apr-19 686,000 WASIKE ERIC 85401 225001 805832-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 ANDREW NYEKO 85401 225001 1012974407 825526-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 YVONNE AINEBYONA 85401 225001 783296-12APR19 PPS APRIL 2019 17-Apr-19 686,000 ALEX MUGALU 85401 225001 WAMALA 696633-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 KYARIMPA RAKELI 85401 225001 1011459588 229731-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Namugga Annet 85401 225001 701987-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 NABANJALA AISHA 85401 225001 275075-12APR19 PPS APRIL 2019 17-Apr-19 686,000 ARINEITWE SHARON 85401 225001 1012436230 456241-12APR19 PPS APRIL 2019 17-Apr-19 597,685 Apio Stella 1006607113 85401 225001 710474-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 ATUSINGUZA NELSON 85401 225001 564729-12APR19 PPS APRIL 2019 17-Apr-19 979,133 Atujuna Rovina 85401 225001 1012544742 91729-18APR19 PPS APRIL 2019 [Kiconco 23-Apr-19 686,000 Jalusiga O Howard 85401 225001 825518-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 DOREEN NYABUTONO 85401 225001 Susan] 275075-30MAR19 PPS MARCH 2019 11-Apr-19 686,000 ARINEITWE SHARON 85401 225001 91729-12APR19A PPS APRIL 2019 [Nabawesi 17-Apr-19 686,000 Jalusiga O Howard 85401 225001 91729-31MAR19 PPS MARCH 2019 [Kiconco 23-Apr-19 686,000 Jalusiga O Howard 85401 225001 Cate] Susan] 91729-12APR19 PPS APRIL 2019 [Namusisi 17-Apr-19 686,000 Jalusiga O Howard 85401 225001 91729-30MAR19 PPS MARCH 2019 [Nakawee- 11-Apr-19 686,000 Jalusiga O Howard 85401 225001 Phiona] si Cate] 20467-12APR19 PPS APRIL 2019 [NSSF] 17-Apr-19 11,481,242 National Social 85401 225001 10858-31MAR19 PPS MARCH 2019 [P.A.Y.E.Dr 24-Apr-19 1,074,267 UGANDA REVENUE 85401 225001 Security Fund-Fund Olga Vladimirovna] AUTHORITY Contributions 10858-30MAR19 PPS MARCH 2019 [P.A.Y.E] 11-Apr-19 22,562,632 UGANDA REVENUE 85401 225001 10858-12APR19A PPS APRIL 2019 [P.A.Y.E] 17-Apr-19 22,568,080 UGANDA REVENUE 85401 225001 AUTHORITY AUTHORITY 10858-30MAR19A PPS MARCH 2019 11-Apr-19 6,006,000 UGANDA REVENUE 85401 225001 10858-12APR19B PPS APRIL 2019 [P.A.Y.E-Vol- 17-Apr-19 6,006,000 UGANDA REVENUE 85401 225001 [P.A.Y.E-Volunteers] AUTHORITY unteers] AUTHORITY 456625-15MAY19 PPS MAY 2019 16-May-19 597,685 Kuteesa Agatha 85401 225001 10858-12APR19 PPS APRIL 2019 P.A.Y.E Dr 17-Apr-19 2,714,343 UGANDA REVENUE 85401 225001 1006740773 Zeeman AUTHORITY 456506-15MAY19 PPS MAY 2019 16-May-19 597,685 Katusabe Sylivia 85401 225001 266285-15JUN19 PPS JUNE 2019 14-Jun-19 17,156 Nsengiyumva Mildred 85401 225001 1006753155 63056-15JUN19 PPS JUNE 2019 14-Jun-19 6 Achen Grace Yoga 85401 225001 456628-15MAY19 PPS MAY 2019 16-May-19 979,133 Kobusingye Agatha 85401 225001 71390-31MAR19 PPS MARCH 2019 23-Apr-19 2,833,289 Olga Vladimirovna 85401 225001 1006729944

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 203 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

456624-15MAY19 PPS MAY 2019 16-May-19 597,685 Nabateesa Venny 85401 225001 1006730034 456241-15MAY19 PPS MAY 2019 16-May-19 597,685 Apio Stella 1006607113 85401 225001 460868-15MAY19 PPS MAY 2019 16-May-19 597,685 Namata Vivian 85401 225001 1006782735 205721-15MAY19 PPS MAY 2019 16-May-19 379,175 Agaba Naume 85401 225001 206718-15MAY19 PPS MAY 2019 16-May-19 979,133 Atukunda Peace 85401 225001 206965-15 MAY19 PPS MAY 2019 16-May-19 403,123 Mutonyi Proscovia 85401 225001 266285-15MAY19 PPS MAY 2019 16-May-19 979,133 Nsengiyumva Mildred 85401 225001 628429-15MAY19 PPS MAY 2019 16-May-19 1,629,133 MUSIIMENTA CREAM 85401 225001 220537-15MAY19 PPS MAY 2019 16-May-19 1,629,133 Nalubowa Haliimah 85401 225001 266284-15MAY19 PPS MAY 2019 16-May-19 1,629,133 Naluwende Sharon 85401 225001 65062-15MAY19 PPS MAY 2019 16-May-19 379,175 Birungi Susan 85401 225001 93250-15MAY19 PPS MAY 2019 16-May-19 264,011 Apeduno Deborah 85401 225001 46545-15MAY19 PPS MAY 2019 16-May-19 979,133 Jumba Edward 85401 225001 209957-15MAY19 PPS MAY 2019 16-May-19 264,011 Komugabi Scovia 85401 225001 462341-15MAY19 PPS MAY 2019 16-May-19 597,685 Mutesi Minina 85401 225001 564777-15MAY19 PPS MAY 2019 16-May-19 979,133 NANTONGO SSER- 85401 225001 WANGA SARAH 564137-15MAY19 PPS MAY 2019 16-May-19 371,257 NAKINTU IRENE 85401 225001 MAUREEN 267414-15MAY19 PPS MAY 2019 16-May-19 979,133 Najjoba Peragia 85401 225001 460959-15MAY19 PPS MAY 2019 16-May-19 597,685 Aguti Tikila 85401 225001 1006740507 702659-15MAY19 PPS MAY 2019 16-May-19 1,629,133 NAMANYA PEACE 85401 225001 458289-15MAY19 PPS MAY 2019 16-May-19 1,748,289 RUBAMBARAMA JOL- 85401 225001 LY ELVAS26472 71390-15MAY19 PPS MAY 2019 16-May-19 2,833,289 Olga Vladimirovna 85401 225001 209711-15MAY19 PPS MAY 2019 16-May-19 264,011 Madhi John 85401 225001 267473-15MAY19 PPS MAY 2019 16-May-19 489,735 Baligeya Henry 85401 225001 223413-15MAY19 PPS MAY 2019 16-May-19 2,645,789 Musinga Paul 85401 225001 209955-15MAY19 PPS MAY 2019 16-May-19 264,011 Uzamukunda Jane 85401 225001 555098-15MAY19 PPS MAY 2019 16-May-19 264,011 NDAGIRE PROSSY 85401 225001 961553 564731-15MAY19 PPS MAY 2019 16-May-19 979,133 Tusiime Sarah Grace 85401 225001 122812-15MAY19 PPS MAY 2019 16-May-19 279,581 Karyowa Habbib Yusuf 85401 225001 456515-15MAY19 PPS MAY 2019 16-May-19 979,133 Kobugabe Assa 85401 225001 1006732519 458535-15MAY19 PPS MAY 2019 16-May-19 597,685 Niwagaba Doreen 85401 225001 1006734090 103694-15MAY19 PPS MAY 2019 16-May-19 279,581 Ssali Emmanuel 85401 225001 64354-15MAY19 PPS MAY 2019 16-May-19 979,133 Kemigisha Misk 77708 85401 225001 458506-15MAY19 PPS MAY 2019 16-May-19 597,685 Rukundo Agnes 85401 225001 1006733534 68044-15MAY19 PPS MAY 2019 16-May-19 1,039,133 Nalubega Kigozi 85401 225001 Regina 206936-15MAY19 PPS MAY 2019 16-May-19 379,175 Mangeni Joseph 85401 225001

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 204 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

456624-15MAY19 PPS MAY 2019 16-May-19 597,685 Nabateesa Venny 85401 225001 564139-15MAY19 PPS MAY 2019 16-May-19 264,011 RWABAYE INNOCENT 85401 225001 1006730034 564730-15MAY19 PPS MAY 2019 16-May-19 979,133 Nannozi Rose 85401 225001 456241-15MAY19 PPS MAY 2019 16-May-19 597,685 Apio Stella 1006607113 85401 225001 229731-15MAY19 PPS MAY 2019 16-May-19 979,133 Namugga Annet 85401 225001 460868-15MAY19 PPS MAY 2019 16-May-19 597,685 Namata Vivian 85401 225001 455415-15MAY19 PPS MAY 2019 16-May-19 979,133 Bonabana Editor 85401 225001 1006782735 1006727552 205721-15MAY19 PPS MAY 2019 16-May-19 379,175 Agaba Naume 85401 225001 118840-15MAY19 PPS MAY 2019 16-May-19 718,266 Tuhairwe Tobia 85401 225001 206718-15MAY19 PPS MAY 2019 16-May-19 979,133 Atukunda Peace 85401 225001 564729-15MAY19 PPS MAY 2019 16-May-19 979,133 Atujuna Rovina 85401 225001 206965-15 MAY19 PPS MAY 2019 16-May-19 403,123 Mutonyi Proscovia 85401 225001 564734-15MAY19 PPS MAY 2019 16-May-19 264,011 Eshiwan Keya Sarah 85401 225001 266285-15MAY19 PPS MAY 2019 16-May-19 979,133 Nsengiyumva Mildred 85401 225001 203063-15MAY19 PPS MAY 2019 16-May-19 979,133 Naafa Jane Rose 85401 225001 628429-15MAY19 PPS MAY 2019 16-May-19 1,629,133 MUSIIMENTA CREAM 85401 225001 491893-15MAY19 PPS MAY 2019 16-May-19 597,685 Tuyisingize Eunice 85401 225001 220537-15MAY19 PPS MAY 2019 16-May-19 1,629,133 Nalubowa Haliimah 85401 225001 458499-15MAY19 PPS MAY 2019 16-May-19 979,133 Mucyunguzi Mollen 85401 225001 266284-15MAY19 PPS MAY 2019 16-May-19 1,629,133 Naluwende Sharon 85401 225001 1006734380 65062-15MAY19 PPS MAY 2019 16-May-19 379,175 Birungi Susan 85401 225001 210164-15MAY19 PPS MAY 2019 16-May-19 979,133 Namagembe Faridah 85401 225001 93250-15MAY19 PPS MAY 2019 16-May-19 264,011 Apeduno Deborah 85401 225001 120566-15MAY19 PPS MAY 2019 16-May-19 2,378,289 Bwongyezibwa Kevin 85401 225001 46545-15MAY19 PPS MAY 2019 16-May-19 979,133 Jumba Edward 85401 225001 224395-15MAY19 PPS MAY 2019 16-May-19 979,133 Atuhaire Loice 85401 225001 209957-15MAY19 PPS MAY 2019 16-May-19 264,011 Komugabi Scovia 85401 225001 76601-15MAY19 PPS MAY 2019 16-May-19 979,133 Luwedde Margaret 85401 225001 462341-15MAY19 PPS MAY 2019 16-May-19 597,685 Mutesi Minina 85401 225001 206956-15MAY19 PPS MAY 2019 16-May-19 979,133 Waalissa Sarah Na- 85401 225001 munnungu 564777-15MAY19 PPS MAY 2019 16-May-19 979,133 NANTONGO SSER- 85401 225001 WANGA SARAH 100566-15MAY19 PPS MAY 2019 16-May-19 504,806 Nsereko Francis 85401 225001 564137-15MAY19 PPS MAY 2019 16-May-19 371,257 NAKINTU IRENE 85401 225001 692479-15MAY19 PPS MAY 2019 16-May-19 1,304,797 NAMBOOZE PHILO 85401 225001 MAUREEN 1002661205 267414-15MAY19 PPS MAY 2019 16-May-19 979,133 Najjoba Peragia 85401 225001 700639-15MAY19 PPS MAY 2019 16-May-19 979,133 ZABIBU BAKER 85401 225001 1012339070 460959-15MAY19 PPS MAY 2019 16-May-19 597,685 Aguti Tikila 85401 225001 1006740507 224425-15MAY19 PPS MAY 2019 16-May-19 979,133 Wakibuuza Betty 85401 225001 Bikobere 702659-15MAY19 PPS MAY 2019 16-May-19 1,629,133 NAMANYA PEACE 85401 225001 455412-15MAY19 PPS MAY 2019 16-May-19 979,133 Kukundakwe Ritah 85401 225001 458289-15MAY19 PPS MAY 2019 16-May-19 1,748,289 RUBAMBARAMA JOL- 85401 225001 1006727583 LY ELVAS26472 564745-15MAY19 PPS MAY 2019 16-May-19 979,133 Nagawa Roy 85401 225001 71390-15MAY19 PPS MAY 2019 16-May-19 2,833,289 Olga Vladimirovna 85401 225001 628319-15MAY19 PPS MAY 2019 16-May-19 1,629,133 BIRUNGI ELIZABETH 85401 225001 209711-15MAY19 PPS MAY 2019 16-May-19 264,011 Madhi John 85401 225001 1009636361 267473-15MAY19 PPS MAY 2019 16-May-19 489,735 Baligeya Henry 85401 225001 224379-15MAY19 PPS MAY 2019 16-May-19 489,735 Izahaye Innocent 85401 225001 223413-15MAY19 PPS MAY 2019 16-May-19 2,645,789 Musinga Paul 85401 225001 458508-15MAY19 PPS MAY 2019 16-May-19 597,685 Babirye Febronius 85401 225001 209955-15MAY19 PPS MAY 2019 16-May-19 264,011 Uzamukunda Jane 85401 225001 1006730006 555098-15MAY19 PPS MAY 2019 16-May-19 264,011 NDAGIRE PROSSY 85401 225001 456570-15MAY19 PPS MAY 2019 16-May-19 597,685 Atuheirwe Janet 85401 225001 961553 1006731618 564731-15MAY19 PPS MAY 2019 16-May-19 979,133 Tusiime Sarah Grace 85401 225001 456645-15MAY19 PPS MAY 2019 16-May-19 597,685 Mbambu Faith 85401 225001 1006732212 122812-15MAY19 PPS MAY 2019 16-May-19 279,581 Karyowa Habbib Yusuf 85401 225001 229214-15MAY19 PPS MAY 2019 16-May-19 415,871 Wayezu Juliet 85401 225001 456515-15MAY19 PPS MAY 2019 16-May-19 979,133 Kobugabe Assa 85401 225001 1006732519 206721-15MAY19 PPS MAY 2019 16-May-19 979,133 Namugambe Lillian 85401 225001 458535-15MAY19 PPS MAY 2019 16-May-19 597,685 Niwagaba Doreen 85401 225001 224334-15MAY19 PPS MAY 2019 16-May-19 979,133 Nakyeyune Barbara 85401 225001 1006734090 205712-15MAY19 PPS MAY 2019 16-May-19 979,133 Kawaga Rosemary 85401 225001 103694-15MAY19 PPS MAY 2019 16-May-19 279,581 Ssali Emmanuel 85401 225001 214660-15MAY19 PPS MAY 2019 16-May-19 2,378,289 BASHASHA DESIRE 85401 225001 64354-15MAY19 PPS MAY 2019 16-May-19 979,133 Kemigisha Misk 77708 85401 225001 MARSEY24170 458506-15MAY19 PPS MAY 2019 16-May-19 597,685 Rukundo Agnes 85401 225001 63056-15MAY19 PPS MAY 2019 16-May-19 979,133 Achen Grace Yoga 85401 225001 1006733534 458524-15MAY19 PPS MAY 2019 16-May-19 597,685 Tukahirwa Dallen 85401 225001 68044-15MAY19 PPS MAY 2019 16-May-19 1,039,133 Nalubega Kigozi 85401 225001 1006774067 Regina 703253-13 NO- PPS NOVEMBER 2018 5-Dec-18 277,644 EMORU ARTHUR 85401 225001 206936-15MAY19 PPS MAY 2019 16-May-19 379,175 Mangeni Joseph 85401 225001 V18A

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 205 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB435/8 Staff training-Capacity build- 6-Sep-18 1,330,000 Wafula Kenneth 85401 225001 ing conference 2018 RB427/8 Staff training-Reconcilliation 6-Sep-18 1,620,000 Wafula Kenneth 85401 225001 of wage enhancement RB320/8 Verification of fixed asset 20-Aug-18 2,160,000 Nsereko Francis 85401 225001 records RB319/8 Verification of fixed asset 20-Aug-18 2,160,000 Christopher Edeet 85401 225001 records Okware RB319/8 Verification of fixed asset 20-Aug-18 2,160,000 Makuza Bonny 85401 225001 records RB320/8 Verification of fixed asset 20-Aug-18 2,160,000 MWASA CHARLES 85401 225001 records 1000261487 RB323/8 Verification of fixed asset 20-Aug-18 2,160,000 Agaba Naume 85401 225001 records RB325/8 Verification of fixed asset 20-Aug-18 2,160,000 Ndigendawa Edward 85401 225001 records RB319/8 Verification of fixed asset 20-Aug-18 2,160,000 Komakech Henry 85401 225001 records RB315/8 Verification of fixed asset 20-Aug-18 2,400,000 BATERANA BYARUGA- 85401 225001 records BA BONIVENTURE RB317/8 Verification of fixed asset 20-Aug-18 2,160,000 MFITUMUKIZA EM- 85401 225001 records MANUEL RB316/8 Verification of fixed asset 20-Aug-18 2,160,000 Kamuchunguzi Adah 85401 225001 records RB324/8 Verification of fixed asset 20-Aug-18 2,160,000 Koire Patrick 16600 85401 225001 records RB319/8 Verification of fixed asset 20-Aug-18 2,160,000 MUKIIBI JULIUS 85401 225001 records RB322/8 Verification of fixed asset 20-Aug-18 2,160,000 Jalusiga O Howard 85401 225001 records RB316/8 Verification of fixed asset 20-Aug-18 2,160,000 Mbabazi Cissy 85401 225001 records RB319/8 Verification of fixed asset 20-Aug-18 2,160,000 Jaggwe Geoffrey 85401 225001 records RB318/8 Verification of fixed asset 20-Aug-18 2,160,000 Atine Joel 726968 85401 225001 records RB321/8 Verification of fixed asset 20-Aug-18 2,160,000 Bbosa Richard Patik 85401 225001 records RB317/8 Verification of fixed asset 20-Aug-18 2,160,000 Nyeko, Ponziano 85401 225001 records RB316/8 Verification of fixed asset 20-Aug-18 2,160,000 NUWAGABA ROLYN 85401 225001 records 1010892632 RB326/8 Verification of fixed asset 20-Aug-18 2,160,000 Tuhairwe Tobia 85401 225001 records RB327/8 Verification of fixed assets 20-Aug-18 1,400,000 BATERANA BYARUGA- 85401 225001 records BA BONIVENTURE RB340/8 Verification of fixed assets 20-Aug-18 1,150,000 Tuhairwe Tobia 85401 225001 records RB330/8 Verification of fixed assets 20-Aug-18 1,150,000 Atine Joel 726968 85401 225001 records RB329/8 Verification of fixed assets 20-Aug-18 1,150,000 Christopher Edeet 85401 225001 records Okware

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 206 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB435/8 Staff training-Capacity build- 6-Sep-18 1,330,000 Wafula Kenneth 85401 225001 RB334/8 Verification of fixed assets 20-Aug-18 1,150,000 Bbosa Richard Patik 85401 225001 ing conference 2018 records RB427/8 Staff training-Reconcilliation 6-Sep-18 1,620,000 Wafula Kenneth 85401 225001 RB338/8 Verification of fixed assets 20-Aug-18 1,150,000 Ndigendawa Edward 85401 225001 of wage enhancement records RB320/8 Verification of fixed asset 20-Aug-18 2,160,000 Nsereko Francis 85401 225001 RB333/8 Verification of fixed assets 20-Aug-18 1,150,000 Nsereko Francis 85401 225001 records records RB319/8 Verification of fixed asset 20-Aug-18 2,160,000 Christopher Edeet 85401 225001 RB329/8 Verification of fixed assets 20-Aug-18 1,150,000 Nyeko, Ponziano 85401 225001 records Okware records RB319/8 Verification of fixed asset 20-Aug-18 2,160,000 Makuza Bonny 85401 225001 RB335/8 Verification of fixed assets 20-Aug-18 1,150,000 Jalusiga O Howard 85401 225001 records records RB320/8 Verification of fixed asset 20-Aug-18 2,160,000 MWASA CHARLES 85401 225001 RB329/8 Verification of fixed assets 20-Aug-18 1,150,000 OMEGA JOTHAM 85401 225001 records 1000261487 records 1010775479 RB323/8 Verification of fixed asset 20-Aug-18 2,160,000 Agaba Naume 85401 225001 RB332/8 Verification of fixed assets 20-Aug-18 1,150,000 MWASA CHARLES 85401 225001 records records 1000261487 RB325/8 Verification of fixed asset 20-Aug-18 2,160,000 Ndigendawa Edward 85401 225001 RB339/8 Verification of fixed assets 20-Aug-18 1,150,000 Jaggwe Geoffrey 85401 225001 records records RB319/8 Verification of fixed asset 20-Aug-18 2,160,000 Komakech Henry 85401 225001 RB331/8 Verification of fixed assets 20-Aug-18 1,150,000 Komakech Henry 85401 225001 records records RB315/8 Verification of fixed asset 20-Aug-18 2,400,000 BATERANA BYARUGA- 85401 225001 RB337/8 Verification of fixed assets 20-Aug-18 1,150,000 Agaba Naume 85401 225001 records BA BONIVENTURE records RB317/8 Verification of fixed asset 20-Aug-18 2,160,000 MFITUMUKIZA EM- 85401 225001 RB338/8 Verification of fixed assets 20-Aug-18 1,150,000 Makuza Bonny 85401 225001 records MANUEL records RB316/8 Verification of fixed asset 20-Aug-18 2,160,000 Kamuchunguzi Adah 85401 225001 RB336/8 Verification of fixed assets 20-Aug-18 1,150,000 Koire Patrick 16600 85401 225001 records records RB324/8 Verification of fixed asset 20-Aug-18 2,160,000 Koire Patrick 16600 85401 225001 RB338/8 Verification of fixed assets 20-Aug-18 1,150,000 Kamuchunguzi Adah 85401 225001 records records RB319/8 Verification of fixed asset 20-Aug-18 2,160,000 MUKIIBI JULIUS 85401 225001 RB328/8 Verification of fixed assets 20-Aug-18 1,150,000 Mbabazi Cissy 85401 225001 records records RB322/8 Verification of fixed asset 20-Aug-18 2,160,000 Jalusiga O Howard 85401 225001 564777-15JUN19 PPS JUNE 2019 14-Jun-19 19,840 NANTONGO SSER- 85401 227001 records WANGA SARAH RB316/8 Verification of fixed asset 20-Aug-18 2,160,000 Mbabazi Cissy 85401 225001 RB60/5 Purchase of airtickets-Dr 28-May-19 9,125,615 Simba Travel Care Ltd 85401 227001 records B.B.Byarugaba RB319/8 Verification of fixed asset 20-Aug-18 2,160,000 Jaggwe Geoffrey 85401 225001 711329-15 MAY19 PPS MAY 2019 16-May-19 341,995 WASIKE ERIC 85401 227001 records 1012974407 RB318/8 Verification of fixed asset 20-Aug-18 2,160,000 Atine Joel 726968 85401 225001 20467-15 MAY19 PPS MAY 2019 [NSSF] 16-May-19 119,800 National Social 85401 227001 records Security Fund-Fund Contributions RB321/8 Verification of fixed asset 20-Aug-18 2,160,000 Bbosa Richard Patik 85401 225001 records RB918/4 Office imprest-May 2019 2-May-19 5,000,000 Treasury Single Ac- 85401 227001 count (Cash) RB317/8 Verification of fixed asset 20-Aug-18 2,160,000 Nyeko, Ponziano 85401 225001 records RB354/4 Fuel deposit -Hospital activi- 15-Apr-19 52,274,750 United Bank For Africa 85401 227001 ties-April 2019 Government Fuel RB316/8 Verification of fixed asset 20-Aug-18 2,160,000 NUWAGABA ROLYN 85401 225001 records 1010892632 RB131/3 Office Imprest for Apr 2019 1-Apr-19 1,750,000 Treasury Single Ac- 85401 227002 count (Cash) RB326/8 Verification of fixed asset 20-Aug-18 2,160,000 Tuhairwe Tobia 85401 225001 records RB02/1 Office imprest for January 4-Jan-19 2,590,000 Treasury Single Ac- 85401 227002 2019 count (Cash) RB327/8 Verification of fixed assets 20-Aug-18 1,400,000 BATERANA BYARUGA- 85401 225001 records BA BONIVENTURE RB08/3 Procurement of Dry firewood 11-Mar-19 378,000 CARRINGTON ENTER- 85401 227004 for mwana mugimu for the PRISES LIMITED RB340/8 Verification of fixed assets 20-Aug-18 1,150,000 Tuhairwe Tobia 85401 225001 months of february 2019 records RB08/3 Procurement of Dry firewood 11-Mar-19 2,100,000 CARRINGTON ENTER- 85401 227004 RB330/8 Verification of fixed assets 20-Aug-18 1,150,000 Atine Joel 726968 85401 225001 for mwana mugimu for the PRISES LIMITED records months of february 2019 RB329/8 Verification of fixed assets 20-Aug-18 1,150,000 Christopher Edeet 85401 225001 RB90/2 Supply of firewood-Jan’19 20-Feb-19 2,800,000 JIMMAC INVEST- 85401 227004 records Okware MENTS LIMITED

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 207 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB333/11 Deposit for fuel-December 30-Nov-18 24,577,580 United Bank For Africa 85401 228002 activities Government Fuel RB12/12 Fuel deposit for Burns Unit 14-Dec-18 11,000,000 United Bank For Africa 85401 228002 Government Fuel RB04/6 Fuel deposit for hospital 12-Jun-19 843,750 United Bank For Africa 85401 228002 activities-June’19 Government Fuel RB641/4 Repair of Assessment centre 16-May-19 4,075,000 LAK INVESTMENTS 85401 228002 generators LIMITED RB103/10 Consumables for Casual 23-Oct-18 50,838,000 Setramaco Interna- 85401 228003 theatre-November’17 tional RB103/10 Consumables for Casual 23-Oct-18 9,150,840 Setramaco Interna- 85401 228003 theatre-November’17 tional RB102/1 Consumables for CSSD auto- 11-Jan-19 62,679,240 Setramaco Interna- 85401 228003 claves-feb 2018 tional RB111/10 Consumables for Gynae 23-Oct-18 52,618,000 Setramaco Interna- 85401 228003 autoclaves-December’17 tional RB111/10 Consumables for Gynae 23-Oct-18 9,471,240 Setramaco Interna- 85401 228003 autoclaves-December’17 tional RB104/10 Consumables for labour 23-Oct-18 8,906,040 Setramaco Interna- 85401 228003 suite-October’17 tional RB104/10 Consumables for labour 23-Oct-18 49,478,000 Setramaco Interna- 85401 228003 suite-October’17 tional RB105/10 Consumables for labour 23-Oct-18 50,314,000 Setramaco Interna- 85401 228003 suite-September’17 tional RB105/10 Consumables for labour 23-Oct-18 9,056,520 Setramaco Interna- 85401 228003 suite-September’17 tional RB112/10 Consumables for main 23-Oct-18 9,435,240 Setramaco Interna- 85401 228003 theatre autoclaves-Novem- tional ber’17 RB112/10 Consumables for main 23-Oct-18 52,418,000 Setramaco Interna- 85401 228003 theatre autoclaves-Novem- tional ber’17 RB101/10 Consumables for orthopedic 23-Oct-18 46,141,975 Setramaco Interna- 85401 228003 autoclaves-Jan’18 tional RB99/1 Consumables for orthopedic 11-Jan-19 61,714,000 Setramaco Interna- 85401 228003 theatre tional RB106/10 Consumables forCSSD and 23-Oct-18 7,524,000 Setramaco Interna- 85401 228003 Main theatre-August’17 tional RB106/10 Consumables forCSSD and 23-Oct-18 41,800,000 Setramaco Interna- 85401 228003 Main theatre-August’17 tional RB109/10 Consumables forCSSD auto- 23-Oct-18 8,118,000 Setramaco Interna- 85401 228003 claves-November’17 tional RB109/10 Consumables forCSSD auto- 23-Oct-18 45,100,000 Setramaco Interna- 85401 228003 claves-November’17 tional RB109/1 Consumables-auto- 11-Jan-19 59,932,200 Setramaco Interna- 85401 228003 claves--Jul’18-main theatre tional RB108/1 Consumables-auto- 11-Jan-19 61,914,600 Setramaco Interna- 85401 228003 claves--Jul’18-orthopedic tional RB112/1 Consumables-casuality 11-Jan-19 60,545,800 Setramaco Interna- 85401 228003 theatre tional RB111/1 Consumables-Orthopeadic 11-Jan-19 61,078,000 Setramaco Interna- 85401 228003 theatre tional

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 208 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB333/11 Deposit for fuel-December 30-Nov-18 24,577,580 United Bank For Africa 85401 228002 RB101/1 Labour suite autoclave con- 11-Jan-19 50,408,400 Setramaco Interna- 85401 228003 activities Government Fuel sumables tional RB12/12 Fuel deposit for Burns Unit 14-Dec-18 11,000,000 United Bank For Africa 85401 228002 Rb03/7 Supply of consumables for 24-Jul-18 29,806,153 Setramaco Interna- 85401 228003 Government Fuel autoclaves-August’17 tional RB04/6 Fuel deposit for hospital 12-Jun-19 843,750 United Bank For Africa 85401 228002 Rb03/7 Supply of consumables for 24-Jul-18 5,365,108 Setramaco Interna- 85401 228003 activities-June’19 Government Fuel autoclaves-August’17 tional RB641/4 Repair of Assessment centre 16-May-19 4,075,000 LAK INVESTMENTS 85401 228002 RB06/7 Supply of consumables for 24-Jul-18 662,891 Setramaco Interna- 85401 228003 generators LIMITED autoclaves-July’17 tional RB103/10 Consumables for Casual 23-Oct-18 50,838,000 Setramaco Interna- 85401 228003 RB06/7 Supply of consumables for 24-Jul-18 3,682,729 Setramaco Interna- 85401 228003 theatre-November’17 tional autoclaves-July’17 tional RB103/10 Consumables for Casual 23-Oct-18 9,150,840 Setramaco Interna- 85401 228003 SUB-TOTAL 1,566,970,850 theatre-November’17 tional 085402 OUTPATIENT SERVICES RB102/1 Consumables for CSSD auto- 11-Jan-19 62,679,240 Setramaco Interna- 85401 228003 claves-feb 2018 tional 551174-15AUG18 Contract Salary- Local 20-Aug-18 1,110,000 Uganda Revenue 85402 211102 Service Tax [KCCA]-.PPS Authority -Revenue RB111/10 Consumables for Gynae 23-Oct-18 52,618,000 Setramaco Interna- 85401 228003 AUGUST 2018 Collection autoclaves-December’17 tional 10858-13 AUG18B Contract Salary- 19-Sep-18 308,000 UGANDA REVENUE 85402 211102 RB111/10 Consumables for Gynae 23-Oct-18 9,471,240 Setramaco Interna- 85401 228003 P.A.Y.E.[Nakalanzi Resty & AUTHORITY autoclaves-December’17 tional Akugizibwe Doreen] PPS AUG 2018 RB104/10 Consumables for labour 23-Oct-18 8,906,040 Setramaco Interna- 85401 228003 suite-October’17 tional 10858-20JUL18C Contract Salary- 19-Sep-18 308,000 UGANDA REVENUE 85402 211102 P.A.Y.E.[Nakalanzi Resty & AUTHORITY RB104/10 Consumables for labour 23-Oct-18 49,478,000 Setramaco Interna- 85401 228003 Akugizibwe Doreen] PPS suite-October’17 tional JULY 2018 RB105/10 Consumables for labour 23-Oct-18 50,314,000 Setramaco Interna- 85401 228003 10858-15AUG18 Contract Salary- P.A.Y.E.PPS 20-Aug-18 16,379,262 UGANDA REVENUE 85402 211102 suite-September’17 tional AUGUST 2018 AUTHORITY RB105/10 Consumables for labour 23-Oct-18 9,056,520 Setramaco Interna- 85401 228003 698780-13AUG18 Contract Salary- PPS AU- 6-Sep-18 686,000 AKUGIZIBWE MAGEZI 85402 211102 suite-September’17 tional GUST 2018 DOREEN 1012167139 RB112/10 Consumables for main 23-Oct-18 9,435,240 Setramaco Interna- 85401 228003 224379-13AUG18 Contract Salary- PPS AU- 20-Aug-18 482,235 Izahaye Innocent 85402 211102 theatre autoclaves-Novem- tional GUST 2018 ber’17 118840-13AUG18 Contract Salary- PPS AU- 20-Aug-18 700,766 Tuhairwe Tobia 85402 211102 RB112/10 Consumables for main 23-Oct-18 52,418,000 Setramaco Interna- 85401 228003 GUST 2018 theatre autoclaves-Novem- tional ber’17 458535-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Niwagaba Doreen 85402 211102 GUST 2018 1006734090 RB101/10 Consumables for orthopedic 23-Oct-18 46,141,975 Setramaco Interna- 85401 228003 autoclaves-Jan’18 tional 100566-13AUG18 Contract Salary- PPS AU- 20-Aug-18 494,806 Nsereko Francis 85402 211102 GUST 2018 RB99/1 Consumables for orthopedic 11-Jan-19 61,714,000 Setramaco Interna- 85401 228003 theatre tional 555098-13AUG18 Contract Salary- PPS AU- 20-Aug-18 261,511 NDAGIRE PROSSY 85402 211102 GUST 2018 961553 RB106/10 Consumables forCSSD and 23-Oct-18 7,524,000 Setramaco Interna- 85401 228003 Main theatre-August’17 tional 564137-13AUG18 Contract Salary- PPS AU- 20-Aug-18 366,257 NAKINTU IRENE 85402 211102 GUST 2018 MAUREEN RB106/10 Consumables forCSSD and 23-Oct-18 41,800,000 Setramaco Interna- 85401 228003 Main theatre-August’17 tional 122812-13AUG18 Contract Salary- PPS AU- 20-Aug-18 277,081 Karyowa Habbib Yusuf 85402 211102 GUST 2018 RB109/10 Consumables forCSSD auto- 23-Oct-18 8,118,000 Setramaco Interna- 85401 228003 claves-November’17 tional 120566-13AUG18 Contract Salary- PPS AU- 20-Aug-18 2,353,289 Bwongyezibwa Kevin 85402 211102 GUST 2018 RB109/10 Consumables forCSSD auto- 23-Oct-18 45,100,000 Setramaco Interna- 85401 228003 claves-November’17 tional 210164-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Namagembe Faridah 85402 211102 GUST 2018 RB109/1 Consumables-auto- 11-Jan-19 59,932,200 Setramaco Interna- 85401 228003 claves--Jul’18-main theatre tional 209711-13AUG18 Contract Salary- PPS AU- 20-Aug-18 261,511 Madhi John 85402 211102 GUST 2018 RB108/1 Consumables-auto- 11-Jan-19 61,914,600 Setramaco Interna- 85401 228003 claves--Jul’18-orthopedic tional 267414-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Najjoba Peragia 85402 211102 GUST 2018 RB112/1 Consumables-casuality 11-Jan-19 60,545,800 Setramaco Interna- 85401 228003 theatre tional 266285-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Nsengiyumva Mildred 85402 211102 GUST 2018 RB111/1 Consumables-Orthopeadic 11-Jan-19 61,078,000 Setramaco Interna- 85401 228003 theatre tional 206937-13AUG18 Contract Salary- PPS AU- 20-Aug-18 495,984 Nyatworo Susan 85402 211102 GUST 2018

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 209 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

564731-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Tusiime Sarah Grace 85402 211102 GUST 2018 564139-13AUG18 Contract Salary- PPS AU- 20-Aug-18 261,511 RWABAYE INNOCENT 85402 211102 GUST 2018 68044-13AUG18 Contract Salary- PPS AU- 20-Aug-18 1,014,133 Nalubega Kigozi 85402 211102 GUST 2018 Regina 206936-13AUG18 Contract Salary- PPS AU- 20-Aug-18 374,175 Mangeni Joseph 85402 211102 GUST 2018 229214-1AUG18 Contract Salary- PPS AU- 20-Aug-18 408,371 Wayezu Juliet 85402 211102 GUST 2018 209955-13AUG18 Contract Salary- PPS AU- 20-Aug-18 261,511 Uzamukunda Jane 85402 211102 GUST 2018 224334-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Nakyeyune Barbara 85402 211102 GUST 2018 206721-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Namugambe Lillian 85402 211102 GUST 2018 564730-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Nannozi Rose 85402 211102 GUST 2018 266284-13AUG18 Contract Salary- PPS AU- 20-Aug-18 1,604,133 Naluwende Sharon 85402 211102 GUST 2018 206956-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Waalissa Sarah Na- 85402 211102 GUST 2018 munnungu 206965-13AUG18 Contract Salary- PPS AU- 20-Aug-18 366,257 Mutonyi Proscovia 85402 211102 GUST 2018 462341-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Mutesi Minina 85402 211102 GUST 2018 209957-13AUG18 Contract Salary- PPS AU- 20-Aug-18 261,511 Komugabi Scovia 85402 211102 GUST 2018 456515-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Kobugabe Assa 85402 211102 GUST 2018 1006732519 564734-13AUG18 Contract Salary- PPS AU- 20-Aug-18 261,511 Eshiwan Keya Sarah 85402 211102 GUST 2018 564735-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Nakayima Leticia 85402 211102 GUST 2018 46545-13AG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Jumba Edward 85402 211102 GUST 2018 458506-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Rukundo Agnes 85402 211102 GUST 2018 1006733534 564777-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 NANTONGO SSER- 85402 211102 GUST 2018 WANGA SARAH 326024-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Namawejje Sauya 85402 211102 GUST 2018 Kirabira 819891 564733-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Luyiga Gorreth 85402 211102 GUST 2018 203063-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Naafa Jane Rose 85402 211102 GUST 2018 456506-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Katusabe Sylivia 85402 211102 GUST 2018 1006753155 458289-13AUG18 Contract Salary- PPS AU- 20-Aug-18 2,353,289 RUBAMBARAMA JOL- 85402 211102 GUST 2018 LY ELVAS26472 564745-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Nagawa Roy 85402 211102 GUST 2018

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 210 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

564731-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Tusiime Sarah Grace 85402 211102 456624-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Nabateesa Venny 85402 211102 GUST 2018 GUST 2018 1006730034 564139-13AUG18 Contract Salary- PPS AU- 20-Aug-18 261,511 RWABAYE INNOCENT 85402 211102 76601-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Luwedde Margaret 85402 211102 GUST 2018 GUST 2018 68044-13AUG18 Contract Salary- PPS AU- 20-Aug-18 1,014,133 Nalubega Kigozi 85402 211102 456645-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Mbambu Faith 85402 211102 GUST 2018 Regina GUST 2018 1006732212 206936-13AUG18 Contract Salary- PPS AU- 20-Aug-18 374,175 Mangeni Joseph 85402 211102 456625-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Kuteesa Agatha 85402 211102 GUST 2018 GUST 2018 1006740773 229214-1AUG18 Contract Salary- PPS AU- 20-Aug-18 408,371 Wayezu Juliet 85402 211102 458524-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Tukahirwa Dallen 85402 211102 GUST 2018 GUST 2018 1006774067 209955-13AUG18 Contract Salary- PPS AU- 20-Aug-18 261,511 Uzamukunda Jane 85402 211102 220537-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Nalubowa Haliimah 85402 211102 GUST 2018 GUST 2018 224334-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Nakyeyune Barbara 85402 211102 103694-13AUG18 Contract Salary- PPS AU- 20-Aug-18 277,081 Ssali Emmanuel 85402 211102 GUST 2018 GUST 2018 206721-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Namugambe Lillian 85402 211102 460868-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Namata Vivian 85402 211102 GUST 2018 GUST 2018 1006782735 564730-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Nannozi Rose 85402 211102 224425-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Wakibuuza Betty 85402 211102 GUST 2018 GUST 2018 Bikobere 266284-13AUG18 Contract Salary- PPS AU- 20-Aug-18 1,604,133 Naluwende Sharon 85402 211102 64354-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Kemigisha Misk 77708 85402 211102 GUST 2018 GUST 2018 206956-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Waalissa Sarah Na- 85402 211102 456628-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Kobusingye Agatha 85402 211102 GUST 2018 munnungu GUST 2018 1006729944 206965-13AUG18 Contract Salary- PPS AU- 20-Aug-18 366,257 Mutonyi Proscovia 85402 211102 458499-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Mucyunguzi Mollen 85402 211102 GUST 2018 GUST 2018 1006734380 462341-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Mutesi Minina 85402 211102 113102-13AUG18 Contract Salary- PPS AU- 20-Aug-18 654,647 Enock K Kusasira 85402 211102 GUST 2018 GUST 2018 209957-13AUG18 Contract Salary- PPS AU- 20-Aug-18 261,511 Komugabi Scovia 85402 211102 455412-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Kukundakwe Ritah 85402 211102 GUST 2018 GUST 2018 1006727583 456515-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Kobugabe Assa 85402 211102 491893-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Tuyisingize Eunice 85402 211102 GUST 2018 1006732519 GUST 2018 564734-13AUG18 Contract Salary- PPS AU- 20-Aug-18 261,511 Eshiwan Keya Sarah 85402 211102 229731-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Namugga Annet 85402 211102 GUST 2018 GUST 2018 564735-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Nakayima Leticia 85402 211102 205712-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Kawaga Rosemary 85402 211102 GUST 2018 GUST 2018 46545-13AG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Jumba Edward 85402 211102 698779-20JUL18 Contract Salary- PPS JULY 6-Sep-18 686,000 NAKALINZI BETTY 85402 211102 GUST 2018 2018 1012126734 458506-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Rukundo Agnes 85402 211102 698780-20JUL18 Contract Salary- PPS JULY 6-Sep-18 686,000 AKUGIZIBWE MAGEZI 85402 211102 GUST 2018 1006733534 2018 DOREEN 1012167139 564777-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 NANTONGO SSER- 85402 211102 647320-11SEP18 Contract Salary- PPS SEP- 24-Sep-18 587,685 NAMARA PRIVAH 85402 211102 GUST 2018 WANGA SARAH TEMBER 2018 1010440843 326024-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Namawejje Sauya 85402 211102 460867-11SEP18 Contract Salary- PPS SEP- 19-Sep-18 587,685 Nankinga Joyce 85402 211102 GUST 2018 Kirabira 819891 TEMBER 2018 1006802532 564733-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Luyiga Gorreth 85402 211102 456234-11SEP18 Contract Salary- PPS SEP- 19-Sep-18 587,685 Asio Miriam 85402 211102 GUST 2018 TEMBER 2018 1006643438 203063-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Naafa Jane Rose 85402 211102 456492-11SEP18 Contract Salary- PPS SEP- 19-Sep-18 587,685 Atim Mary 1006768675 85402 211102 GUST 2018 TEMBER 2018 456506-13AUG18 Contract Salary- PPS AU- 20-Aug-18 587,685 Katusabe Sylivia 85402 211102 456647-11SEP18 Contract Salary- PPS SEP- 19-Sep-18 587,685 Tumuhimbise Brenda 85402 211102 GUST 2018 1006753155 TEMBER 2018 1006732647 458289-13AUG18 Contract Salary- PPS AU- 20-Aug-18 2,353,289 RUBAMBARAMA JOL- 85402 211102 577019-11SEP18 Contract Salary- PPS SEP- 19-Sep-18 400,454 ATENG JOSEPHINE 85402 211102 GUST 2018 LY ELVAS26472 TEMBER 2018 564745-13AUG18 Contract Salary- PPS AU- 20-Aug-18 956,633 Nagawa Roy 85402 211102 458510-11SEP18 Contract Salary- PPS SEP- 19-Sep-18 587,685 Babirye Prossy 85402 211102 GUST 2018 TEMBER 2018 1006732654

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 211 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

456514-11SEP18 Contract Salary- PPS SEP- 19-Sep-18 587,685 Byamugisha Dalius 85402 211102 TEMBER 2018 1006733082 551174-13AUG18B Contract Salary-Local 6-Sep-18 150,000 Uganda Revenue 85402 211102 Service Tax deductions Authority -Revenue KCCA[MOSG-Anaesthesia] Collection Aug 2018 551174-13AUG18A Contract Salary-Local 6-Sep-18 150,000 Uganda Revenue 85402 211102 Service Tax deductions Authority -Revenue KCCA[MOSG-Anaesthesia] Collection July 2018 551174-11SEP18A Contract Salary-LST [KCCA] 19-Sep-18 1,290,000 Uganda Revenue 85402 211102 PPS SEPTEMBER 2018 Authority -Revenue Collection 20467-17APR19 Contract salary-NSSF 23-Apr-19 791,553 National Social 85402 211102 Nemeyimana Vincent[ Ju- Security Fund-Fund ly-Dec’14 & June’17] Contributions 10858-13AUG18 Contract Salary-P.A.Y.E 19-Sep-18 6,445,599 UGANDA REVENUE 85402 211102 [MOSG-ANAESTHESIA] PPS AUTHORITY AUG 2018 10858-11SEP18 Contract Salary-P.A.Y.E PPS 19-Sep-18 5,390,000 UGANDA REVENUE 85402 211102 SEPTEMBER 2018 [Volun- AUTHORITY teers] 10858-14AUG18 Contract Salary-P.A.Y.E. [Vol- 20-Aug-18 4,620,000 UGANDA REVENUE 85402 211102 unteers] PPS AUGUST 2018 AUTHORITY [Nalugemwa Allen] 10858-11SEP18C Contract Salary-P.A.Y.E. PPS 19-Sep-18 23,523,729 UGANDA REVENUE 85402 211102 SEPTEMBER 2018 AUTHORITY 10858-20JUL 18 Contract Salary-P.A.Y.E.[- 19-Sep-18 6,445,599 UGANDA REVENUE 85402 211102 MOSG-ANAESTHESIA] PPS AUTHORITY JULY 2018 10858-11SEP 18B Contract Salary-P.A.Y.E.PPS 19-Sep-18 2,753,095 UGANDA REVENUE 85402 211102 SEPTEMBER 2018 [Dr Zee- AUTHORITY man] 122305-13AUG18 Contract Salary-PPS AUG 6-Sep-18 2,620,789 Ochieng John Paul 85402 211102 2018 694852-13AUG18 Contract Salary-PPS AUG 6-Sep-18 2,620,789 NAMPIINA GORRET 85402 211102 2018 1010913264 223413-13AUG18 Contract Salary-PPS AUG 6-Sep-18 2,620,789 Musinga Paul 85402 211102 2018 694850-13AUG18 Contract Salary-PPS AUG 6-Sep-18 2,620,789 KAKAIRE DENIS 85402 211102 2018 1001855470 692479-13AUG18 Contract Salary-PPS AUG 6-Sep-18 2,620,789 NAMBOOZE PHILO 85402 211102 2018 1002661205 703253-13AUG18 Contract Salary-PPS AUG 6-Sep-18 2,620,789 EMORU ARTHUR 85402 211102 2018 684749-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 NUWAGABA ROLYN 85402 211102 GUST 2018 1010892632 698627-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 ARYEM JULIET JEN- 85402 211102 GUST 2018 NIFER 593065-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 AROMORACH CHARI- 85402 211102 GUST 2018 TY OKULLO 628320-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 Atugonza Judith 85402 211102 GUST 2018 688118-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 AIJUKA MARGARET 85402 211102 GUST 2018

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 212 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

456514-11SEP18 Contract Salary- PPS SEP- 19-Sep-18 587,685 Byamugisha Dalius 85402 211102 698624-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 KANSIIME ROSEMARY 85402 211102 TEMBER 2018 1006733082 GUST 2018 1011116381 551174-13AUG18B Contract Salary-Local 6-Sep-18 150,000 Uganda Revenue 85402 211102 711329-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 WASIKE ERIC 85402 211102 Service Tax deductions Authority -Revenue GUST 2018 1012974407 KCCA[MOSG-Anaesthesia] Collection 628319-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 BIRUNGI ELIZABETH 85402 211102 Aug 2018 GUST 2018 1009636361 551174-13AUG18A Contract Salary-Local 6-Sep-18 150,000 Uganda Revenue 85402 211102 705270-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 NAKITO MARIAM 85402 211102 Service Tax deductions Authority -Revenue GUST 2018 1011372799 KCCA[MOSG-Anaesthesia] Collection July 2018 708396-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 KEJIJA NAOME 85402 211102 GUST 2018 1012539809 551174-11SEP18A Contract Salary-LST [KCCA] 19-Sep-18 1,290,000 Uganda Revenue 85402 211102 PPS SEPTEMBER 2018 Authority -Revenue 374185-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 Agaba Ambrose 85402 211102 Collection GUST 2018 167623 20467-17APR19 Contract salary-NSSF 23-Apr-19 791,553 National Social 85402 211102 696633-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 KYARIMPA RAKELI 85402 211102 Nemeyimana Vincent[ Ju- Security Fund-Fund GUST 2018 1011459588 ly-Dec’14 & June’17] Contributions 698628-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 KATISI SHARON 85402 211102 10858-13AUG18 Contract Salary-P.A.Y.E 19-Sep-18 6,445,599 UGANDA REVENUE 85402 211102 GUST 2018 1011150027 [MOSG-ANAESTHESIA] PPS AUTHORITY AUG 2018 655469-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 KABAREEBE MERCY 85402 211102 GUST 2018 GLAD 1010499523 10858-11SEP18 Contract Salary-P.A.Y.E PPS 19-Sep-18 5,390,000 UGANDA REVENUE 85402 211102 SEPTEMBER 2018 [Volun- AUTHORITY 657219-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 NAMIRIMU ALEXAN- 85402 211102 teers] GUST 2018 DRA 10858-14AUG18 Contract Salary-P.A.Y.E. [Vol- 20-Aug-18 4,620,000 UGANDA REVENUE 85402 211102 275075-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 ARINEITWE SHARON 85402 211102 unteers] PPS AUGUST 2018 AUTHORITY GUST 2018 [Nalugemwa Allen] 628429-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 MUSIIMENTA CREAM 85402 211102 10858-11SEP18C Contract Salary-P.A.Y.E. PPS 19-Sep-18 23,523,729 UGANDA REVENUE 85402 211102 GUST 2018 SEPTEMBER 2018 AUTHORITY 629513-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 Ainamani Osebert 85402 211102 10858-20JUL 18 Contract Salary-P.A.Y.E.[- 19-Sep-18 6,445,599 UGANDA REVENUE 85402 211102 GUST 2018 MOSG-ANAESTHESIA] PPS AUTHORITY 702659-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 NAMANYA PEACE 85402 211102 JULY 2018 GUST 2018 10858-11SEP 18B Contract Salary-P.A.Y.E.PPS 19-Sep-18 2,753,095 UGANDA REVENUE 85402 211102 698625-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 MEMBO BRIAN 85402 211102 SEPTEMBER 2018 [Dr Zee- AUTHORITY GUST 2018 KIRYOWA man] 710474-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 ATUSINGUZA NELSON 85402 211102 122305-13AUG18 Contract Salary-PPS AUG 6-Sep-18 2,620,789 Ochieng John Paul 85402 211102 GUST 2018 1012544742 2018 586488-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 MAZAPWE EZEKIEL 85402 211102 694852-13AUG18 Contract Salary-PPS AUG 6-Sep-18 2,620,789 NAMPIINA GORRET 85402 211102 GUST 2018 2018 1010913264 697982-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 NATUSIIMA JOVINAH 85402 211102 223413-13AUG18 Contract Salary-PPS AUG 6-Sep-18 2,620,789 Musinga Paul 85402 211102 GUST 2018 2018 696630-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 MFITUMUKIZA EM- 85402 211102 694850-13AUG18 Contract Salary-PPS AUG 6-Sep-18 2,620,789 KAKAIRE DENIS 85402 211102 GUST 2018 MANUEL 2018 1001855470 701987-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 NABANJALA AISHA 85402 211102 692479-13AUG18 Contract Salary-PPS AUG 6-Sep-18 2,620,789 NAMBOOZE PHILO 85402 211102 GUST 2018 1012436230 2018 1002661205 700639-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 ZABIBU BAKER 85402 211102 703253-13AUG18 Contract Salary-PPS AUG 6-Sep-18 2,620,789 EMORU ARTHUR 85402 211102 GUST 2018 1012339070 2018 91729-14AUG18B Contract Salary-PPS AU- 20-Aug-18 686,000 Jalusiga O Howard 85402 211102 684749-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 NUWAGABA ROLYN 85402 211102 GUST 2018 [Dr.Mugalu Alex] GUST 2018 1010892632 91729-14AUG18C[ Contract Salary-PPS 20-Aug-18 686,000 Jalusiga O Howard 85402 211102 698627-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 ARYEM JULIET JEN- 85402 211102 AUGUST 2018 [Komukama GUST 2018 NIFER Evelyn] 593065-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 AROMORACH CHARI- 85402 211102 91729-14AUG18D Contract Salary-PPS AU- 20-Aug-18 686,000 Jalusiga O Howard 85402 211102 GUST 2018 TY OKULLO GUST 2018 [Nalugemwa 628320-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 Atugonza Judith 85402 211102 Allen] GUST 2018 91729-14AUG18A Contract Salary-PPS 20-Aug-18 686,000 Jalusiga O Howard 85402 211102 688118-14AUG18 Contract Salary-PPS AU- 20-Aug-18 686,000 AIJUKA MARGARET 85402 211102 AUGUST 2018 [Namusisi GUST 2018 Phiona]

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 213 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

223413-20JUL18 Contract Salary-PPS JULY 6-Sep-18 1,293,034 Musinga Paul 85402 211102 2018 694850-20JUL18 Contract Salary-PPS JULY 6-Sep-18 2,620,789 KAKAIRE DENIS 85402 211102 2018 1001855470 694852-20JUL18 Contract Salary-PPS JULY 6-Sep-18 2,620,789 NAMPIINA GORRET 85402 211102 2018 1010913264 122305-20JUL18 Contract Salary-PPS JULY 6-Sep-18 2,620,789 Ochieng John Paul 85402 211102 2018 703253-20JUL18 Contract Salary-PPS JULY 6-Sep-18 2,620,789 EMORU ARTHUR 85402 211102 2018 223413-20JUL18 Contract Salary-PPS JULY 6-Sep-18 1,327,755 Musinga Paul 85402 211102 2018 692479-20JUL18 Contract Salary-PPS JULY 6-Sep-18 2,620,789 NAMBOOZE PHILO 85402 211102 2018 1002661205 460959-20JUL18 Contract Salary-PPS JULY 26-Jul-18 597,685 Aguti Tikila 85402 211102 2018 1006740507 209955-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 264,011 Uzamukunda Jane 85402 211102 2019 71390-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 2,833,289 Olga Vladimirovna 85402 211102 2019 700639-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 979,133 ZABIBU BAKER 85402 211102 2019 1012339070 224425-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 979,133 Wakibuuza Betty 85402 211102 2019 Bikobere 100566-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 504,806 Nsereko Francis 85402 211102 2019 564139-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 264,011 RWABAYE INNOCENT 85402 211102 2019 711329-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 718,266 WASIKE ERIC 85402 211102 2019 1012974407 458289-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 1,748,289 RUBAMBARAMA JOL- 85402 211102 2019 LY ELVAS26472 118840-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 718,266 Tuhairwe Tobia 85402 211102 2019 458524-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 597,685 Tukahirwa Dallen 85402 211102 2019 1006774067 103694-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 279,581 Ssali Emmanuel 85402 211102 2019 564731-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 979,133 Tusiime Sarah Grace 85402 211102 2019 491893-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 597,685 Tuyisingize Eunice 85402 211102 2019 223413-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 2,645,789 Musinga Paul 85402 211102 2019 458506-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 597,685 Rukundo Agnes 85402 211102 2019 1006733534 692479-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 1,106,199 NAMBOOZE PHILO 85402 211102 2019 1002661205 206956-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 979,133 Waalissa Sarah Na- 85402 211102 2019 munnungu 91729-15MAY19E Contract Salary-PPS MAY 16-May-19 686,000 Jalusiga O Howard 85402 211102 2019 [Kajumba Pamela]

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 214 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

223413-20JUL18 Contract Salary-PPS JULY 6-Sep-18 1,293,034 Musinga Paul 85402 211102 698779-11SEP18 Contract Salary-PPS SEP- 22-Oct-18 686,000 NAKALINZI BETTY 85402 211102 2018 TEMBER 2018 1012126734 694850-20JUL18 Contract Salary-PPS JULY 6-Sep-18 2,620,789 KAKAIRE DENIS 85402 211102 694850-11SEP18 Contract Salary-PPS SEP- 24-Sep-18 2,620,789 KAKAIRE DENIS 85402 211102 2018 1001855470 TEMBER 2018 1001855470 694852-20JUL18 Contract Salary-PPS JULY 6-Sep-18 2,620,789 NAMPIINA GORRET 85402 211102 629513-11SEP18 Contract Salary-PPS SEP- 24-Sep-18 686,000 Ainamani Osebert 85402 211102 2018 1010913264 TEMBER 2018 122305-20JUL18 Contract Salary-PPS JULY 6-Sep-18 2,620,789 Ochieng John Paul 85402 211102 564733-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Luyiga Gorreth 85402 211102 2018 TEMBER 2018 703253-20JUL18 Contract Salary-PPS JULY 6-Sep-18 2,620,789 EMORU ARTHUR 85402 211102 698627-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 ARYEM JULIET JEN- 85402 211102 2018 TEMBER 2018 NIFER 223413-20JUL18 Contract Salary-PPS JULY 6-Sep-18 1,327,755 Musinga Paul 85402 211102 783296-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 ALEX MUGALU 85402 211102 2018 TEMBER 2018 WAMALA 692479-20JUL18 Contract Salary-PPS JULY 6-Sep-18 2,620,789 NAMBOOZE PHILO 85402 211102 206721-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Namugambe Lillian 85402 211102 2018 1002661205 TEMBER 2018 460959-20JUL18 Contract Salary-PPS JULY 26-Jul-18 597,685 Aguti Tikila 85402 211102 206956-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Waalissa Sarah Na- 85402 211102 2018 1006740507 TEMBER 2018 munnungu 209955-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 264,011 Uzamukunda Jane 85402 211102 206937-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 495,984 Nyatworo Susan 85402 211102 2019 TEMBER 2018 71390-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 2,833,289 Olga Vladimirovna 85402 211102 64354-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Kemigisha Misk 77708 85402 211102 2019 TEMBER 2018 700639-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 979,133 ZABIBU BAKER 85402 211102 267473-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 482,235 Baligeya Henry 85402 211102 2019 1012339070 TEMBER 2018 224425-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 979,133 Wakibuuza Betty 85402 211102 628319-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 BIRUNGI ELIZABETH 85402 211102 2019 Bikobere TEMBER 2018 1009636361 100566-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 504,806 Nsereko Francis 85402 211102 122305-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 2,620,789 Ochieng John Paul 85402 211102 2019 TEMBER 2018 564139-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 264,011 RWABAYE INNOCENT 85402 211102 122812-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 277,081 Karyowa Habbib Yusuf 85402 211102 2019 TEMBER 2018 711329-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 718,266 WASIKE ERIC 85402 211102 703253-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 2,620,789 EMORU ARTHUR 85402 211102 2019 1012974407 TEMBER 2018 458289-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 1,748,289 RUBAMBARAMA JOL- 85402 211102 711329-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 WASIKE ERIC 85402 211102 2019 LY ELVAS26472 TEMBER 2018 1012974407 118840-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 718,266 Tuhairwe Tobia 85402 211102 65062-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 374,175 Birungi Susan 85402 211102 2019 TEMBER 2018 458524-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 597,685 Tukahirwa Dallen 85402 211102 100566-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 494,806 Nsereko Francis 85402 211102 2019 1006774067 TEMBER 2018 103694-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 279,581 Ssali Emmanuel 85402 211102 206936-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 374,175 Mangeni Joseph 85402 211102 2019 TEMBER 2018 564731-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 979,133 Tusiime Sarah Grace 85402 211102 708396-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 KEJIJA NAOME 85402 211102 2019 TEMBER 2018 1012539809 491893-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 597,685 Tuyisingize Eunice 85402 211102 710446-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 MURYASINGURA 85402 211102 2019 TEMBER 2018 STELLA 223413-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 2,645,789 Musinga Paul 85402 211102 206718-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Atukunda Peace 85402 211102 2019 TEMBER 2018 458506-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 597,685 Rukundo Agnes 85402 211102 694852-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 2,620,789 NAMPIINA GORRET 85402 211102 2019 1006733534 TEMBER 2018 1010913264 692479-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 1,106,199 NAMBOOZE PHILO 85402 211102 783303-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 EVELYN KOMUKAMA 85402 211102 2019 1002661205 TEMBER 2018 206956-15JUN19 Contract Salary-PPS JUNE 14-Jun-19 979,133 Waalissa Sarah Na- 85402 211102 586488-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 MAZAPWE EZEKIEL 85402 211102 2019 munnungu TEMBER 2018 91729-15MAY19E Contract Salary-PPS MAY 16-May-19 686,000 Jalusiga O Howard 85402 211102 209711-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 261,511 Madhi John 85402 211102 2019 [Kajumba Pamela] TEMBER 2018

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 215 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

564735-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Nakayima Leticia 85402 211102 TEMBER 2018 93250-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 261,511 Apeduno Deborah 85402 211102 TEMBER 2018 593065-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 AROMORACH CHARI- 85402 211102 TEMBER 2018 TY OKULLO 229214-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 408,371 Wayezu Juliet 85402 211102 TEMBER 2018 688118-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 AIJUKA MARGARET 85402 211102 TEMBER 2018 702659-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 NAMANYA PEACE 85402 211102 TEMBER 2018 698624-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 KANSIIME ROSEMARY 85402 211102 TEMBER 2018 1011116381 203063-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Naafa Jane Rose 85402 211102 TEMBER 2018 692479-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 2,620,789 NAMBOOZE PHILO 85402 211102 TEMBER 2018 1002661205 701987-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 NABANJALA AISHA 85402 211102 TEMBER 2018 1012436230 710474-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 ATUSINGUZA NELSON 85402 211102 TEMBER 2018 1012544742 455412-11SEP 18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Kukundakwe Ritah 85402 211102 TEMBER 2018 1006727583 458506-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Rukundo Agnes 85402 211102 TEMBER 2018 1006733534 224395-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Atuhaire Loice 85402 211102 TEMBER 2018 456570-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Atuheirwe Janet 85402 211102 TEMBER 2018 1006731618 224425-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Wakibuuza Betty 85402 211102 TEMBER 2018 Bikobere 655469-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 KABAREEBE MERCY 85402 211102 TEMBER 2018 GLAD 1010499523 275075-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 ARINEITWE SHARON 85402 211102 TEMBER 2018 564729-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Atujuna Rovina 85402 211102 TEMBER 2018 696630-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 MFITUMUKIZA EM- 85402 211102 TEMBER 2018 MANUEL 118840-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 700,766 Tuhairwe Tobia 85402 211102 TEMBER 2018 456515-11SEP 18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Kobugabe Assa 85402 211102 TEMBER 2018 1006732519 458499-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Mucyunguzi Mollen 85402 211102 TEMBER 2018 1006734380 456625-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Kuteesa Agatha 85402 211102 TEMBER 2018 1006740773 628320-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 Atugonza Judith 85402 211102 TEMBER 2018 458508-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Babirye Febronius 85402 211102 TEMBER 2018 1006730006

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 216 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

564735-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Nakayima Leticia 85402 211102 458535-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Niwagaba Doreen 85402 211102 TEMBER 2018 TEMBER 2018 1006734090 93250-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 261,511 Apeduno Deborah 85402 211102 460959-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Aguti Tikila 85402 211102 TEMBER 2018 TEMBER 2018 1006740507 593065-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 AROMORACH CHARI- 85402 211102 224392-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 482,235 Akera Rebecca 85402 211102 TEMBER 2018 TY OKULLO TEMBER 2018 229214-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 408,371 Wayezu Juliet 85402 211102 657219-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 NAMIRIMU ALEXAN- 85402 211102 TEMBER 2018 TEMBER 2018 DRA 688118-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 AIJUKA MARGARET 85402 211102 113102-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 654,647 Enock K Kusasira 85402 211102 TEMBER 2018 TEMBER 2018 702659-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 NAMANYA PEACE 85402 211102 206965-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 366,257 Mutonyi Proscovia 85402 211102 TEMBER 2018 TEMBER 2018 698624-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 KANSIIME ROSEMARY 85402 211102 700639-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 ZABIBU BAKER 85402 211102 TEMBER 2018 1011116381 TEMBER 2018 1012339070 203063-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Naafa Jane Rose 85402 211102 698628-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 KATISI SHARON 85402 211102 TEMBER 2018 TEMBER 2018 1011150027 692479-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 2,620,789 NAMBOOZE PHILO 85402 211102 491893-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Tuyisingize Eunice 85402 211102 TEMBER 2018 1002661205 TEMBER 2018 701987-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 NABANJALA AISHA 85402 211102 210164-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Namagembe Faridah 85402 211102 TEMBER 2018 1012436230 TEMBER 2018 710474-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 ATUSINGUZA NELSON 85402 211102 103694-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 277,081 Ssali Emmanuel 85402 211102 TEMBER 2018 1012544742 TEMBER 2018 455412-11SEP 18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Kukundakwe Ritah 85402 211102 214660-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 2,353,289 BASHASHA DESIRE 85402 211102 TEMBER 2018 1006727583 TEMBER 2018 MARSEY24170 458506-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Rukundo Agnes 85402 211102 564734-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 261,511 Eshiwan Keya Sarah 85402 211102 TEMBER 2018 1006733534 TEMBER 2018 224395-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Atuhaire Loice 85402 211102 46545-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Jumba Edward 85402 211102 TEMBER 2018 TEMBER 2018 456570-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Atuheirwe Janet 85402 211102 628429-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 MUSIIMENTA CREAM 85402 211102 TEMBER 2018 1006731618 TEMBER 2018 224425-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Wakibuuza Betty 85402 211102 564731-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Tusiime Sarah Grace 85402 211102 TEMBER 2018 Bikobere TEMBER 2018 655469-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 KABAREEBE MERCY 85402 211102 456624-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Nabateesa Venny 85402 211102 TEMBER 2018 GLAD 1010499523 TEMBER 2018 1006730034 275075-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 ARINEITWE SHARON 85402 211102 205721-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 374,175 Agaba Naume 85402 211102 TEMBER 2018 TEMBER 2018 564729-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Atujuna Rovina 85402 211102 456506-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Katusabe Sylivia 85402 211102 TEMBER 2018 TEMBER 2018 1006753155 696630-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 MFITUMUKIZA EM- 85402 211102 456241-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Apio Stella 1006607113 85402 211102 TEMBER 2018 MANUEL TEMBER 2018 118840-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 700,766 Tuhairwe Tobia 85402 211102 209957-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 261,511 Komugabi Scovia 85402 211102 TEMBER 2018 TEMBER 2018 456515-11SEP 18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Kobugabe Assa 85402 211102 209955-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 261,511 Uzamukunda Jane 85402 211102 TEMBER 2018 1006732519 TEMBER 2018 458499-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Mucyunguzi Mollen 85402 211102 698780-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 AKUGIZIBWE MAGEZI 85402 211102 TEMBER 2018 1006734380 TEMBER 2018 DOREEN 1012167139 456625-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Kuteesa Agatha 85402 211102 684749-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 NUWAGABA ROLYN 85402 211102 TEMBER 2018 1006740773 TEMBER 2018 1010892632 628320-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 Atugonza Judith 85402 211102 220537-11SEP 18 Contract Salary-PPS SEP- 19-Sep-18 1,604,133 Nalubowa Haliimah 85402 211102 TEMBER 2018 TEMBER 2018 458508-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Babirye Febronius 85402 211102 564730-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Nannozi Rose 85402 211102 TEMBER 2018 1006730006 TEMBER 2018

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 217 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

564745-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Nagawa Roy 85402 211102 TEMBER 2018 223413-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 2,620,789 Musinga Paul 85402 211102 TEMBER 2018 63056-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Achen Grace Yoga 85402 211102 TEMBER 2018 374185-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 Agaba Ambrose 85402 211102 TEMBER 2018 167623 456628-11SEP 18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Kobusingye Agatha 85402 211102 TEMBER 2018 1006729944 458524-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Tukahirwa Dallen 85402 211102 TEMBER 2018 1006774067 705270-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 NAKITO MARIAM 85402 211102 TEMBER 2018 1011372799 76601-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Luwedde Margaret 85402 211102 TEMBER 2018 564137-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 366,257 NAKINTU IRENE 85402 211102 TEMBER 2018 MAUREEN 564777-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 NANTONGO SSER- 85402 211102 TEMBER 2018 WANGA SARAH 224379-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 482,235 Izahaye Innocent 85402 211102 TEMBER 2018 266285-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Nsengiyumva Mildred 85402 211102 TEMBER 2018 68044-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 1,014,133 Nalubega Kigozi 85402 211102 TEMBER 2018 Regina 458289-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 2,353,289 RUBAMBARAMA JOL- 85402 211102 TEMBER 2018 LY ELVAS26472 455415-11 SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Bonabana Editor 85402 211102 TEMBER 2018 1006727552 697982-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 NATUSIIMA JOVINAH 85402 211102 TEMBER 2018 456645-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Mbambu Faith 85402 211102 TEMBER 2018 1006732212 783531-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 ALLEN NALUGEMWA 85402 211102 TEMBER 2018 460868-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Namata Vivian 85402 211102 TEMBER 2018 1006782735 462341-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Mutesi Minina 85402 211102 TEMBER 2018 696633-11SEP188 Contract Salary-PPS SEP- 19-Sep-18 686,000 KYARIMPA RAKELI 85402 211102 TEMBER 2018 1011459588 555098-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 261,511 NDAGIRE PROSSY 85402 211102 TEMBER 2018 961553 564139-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 261,511 RWABAYE INNOCENT 85402 211102 TEMBER 2018 564341-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 NAKALANZI RESTY 85402 211102 TEMBER 2018 DANIELA 224334-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Nakyeyune Barbara 85402 211102 TEMBER 2018 577016-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 2,124,133 NAMATOVU NDAGIRE 85402 211102 TEMBER 2018 CHRISTINA

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 218 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

564745-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Nagawa Roy 85402 211102 229731-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Namugga Annet 85402 211102 TEMBER 2018 TEMBER 2018 223413-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 2,620,789 Musinga Paul 85402 211102 266284-11SEP[18 Contract Salary-PPS SEP- 19-Sep-18 1,604,133 Naluwende Sharon 85402 211102 TEMBER 2018 TEMBER 2018 63056-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Achen Grace Yoga 85402 211102 267414-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Najjoba Peragia 85402 211102 TEMBER 2018 TEMBER 2018 374185-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 Agaba Ambrose 85402 211102 120566-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 2,353,289 Bwongyezibwa Kevin 85402 211102 TEMBER 2018 167623 TEMBER 2018 456628-11SEP 18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Kobusingye Agatha 85402 211102 205712-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Kawaga Rosemary 85402 211102 TEMBER 2018 1006729944 TEMBER 2018 458524-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Tukahirwa Dallen 85402 211102 91729-11SEP18B Contract Salary-PPS 19-Sep-18 686,000 Jalusiga O Howard 85402 211102 TEMBER 2018 1006774067 SEPTEMBER 2018 [Mbowa Vincent] 705270-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 NAKITO MARIAM 85402 211102 TEMBER 2018 1011372799 91729-11SEP18A Contract Salary-PPS SEP- 19-Sep-18 686,000 Jalusiga O Howard 85402 211102 TEMBER 2018 [Nalukwago 76601-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Luwedde Margaret 85402 211102 Lillian] TEMBER 2018 91729-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 Jalusiga O Howard 85402 211102 564137-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 366,257 NAKINTU IRENE 85402 211102 TEMBER 2018 [Namusisi TEMBER 2018 MAUREEN Phiona] 564777-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 NANTONGO SSER- 85402 211102 698625-25OCT18 Contract salary-Repayment 26-Oct-18 285,516 MEMBO BRIAN 85402 211102 TEMBER 2018 WANGA SARAH of bounced EFT No19370863 KIRYOWA dd 19th September 2018. 224379-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 482,235 Izahaye Innocent 85402 211102 TEMBER 2018 564729-15 NOV18 Contract Salary-Unpaid PPS 14-Jun-19 415,871 Atujuna Rovina 85402 211102 NOVEMBER 2018 266285-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Nsengiyumva Mildred 85402 211102 TEMBER 2018 586488-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 MAZAPWE EZEKIEL 85402 211102 68044-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 1,014,133 Nalubega Kigozi 85402 211102 555098-30MAR19 PPS MARCH 2019 11-Apr-19 264,011 NDAGIRE PROSSY 85402 211102 TEMBER 2018 Regina 961553 458289-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 2,353,289 RUBAMBARAMA JOL- 85402 211102 456628-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Kobusingye Agatha 85402 211102 TEMBER 2018 LY ELVAS26472 1006729944 455415-11 SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Bonabana Editor 85402 211102 205712-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Kawaga Rosemary 85402 211102 TEMBER 2018 1006727552 456645-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Mbambu Faith 85402 211102 697982-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 NATUSIIMA JOVINAH 85402 211102 1006732212 TEMBER 2018 205721-30MAR19 PPS MARCH 2019 11-Apr-19 379,175 Agaba Naume 85402 211102 456645-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Mbambu Faith 85402 211102 TEMBER 2018 1006732212 209957-30MAR19 PPS MARCH 2019 11-Apr-19 264,011 Komugabi Scovia 85402 211102 783531-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 ALLEN NALUGEMWA 85402 211102 209711-30MAR19 PPS MARCH 2019 11-Apr-19 264,011 Madhi John 85402 211102 TEMBER 2018 462341-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Mutesi Minina 85402 211102 460868-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Namata Vivian 85402 211102 214660-30MAR19 PPS MARCH 2019 11-Apr-19 2,378,289 BASHASHA DESIRE 85402 211102 TEMBER 2018 1006782735 MARSEY24170 462341-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 587,685 Mutesi Minina 85402 211102 564139-30MAR19 PPS MARCH 2019 11-Apr-19 264,011 RWABAYE INNOCENT 85402 211102 TEMBER 2018 220537-30MAR19 PPS MARCH 2019 11-Apr-19 1,629,133 Nalubowa Haliimah 85402 211102 696633-11SEP188 Contract Salary-PPS SEP- 19-Sep-18 686,000 KYARIMPA RAKELI 85402 211102 TEMBER 2018 1011459588 702659-30MAR19 PPS MARCH 2019 11-Apr-19 1,629,133 NAMANYA PEACE 85402 211102 555098-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 261,511 NDAGIRE PROSSY 85402 211102 206965-30MAR19 PPS MARCH 2019 11-Apr-19 371,257 Mutonyi Proscovia 85402 211102 TEMBER 2018 961553 206718-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Atukunda Peace 85402 211102 564139-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 261,511 RWABAYE INNOCENT 85402 211102 224395-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Atuhaire Loice 85402 211102 TEMBER 2018 68044-30MAR19 PPS MARCH 2019 11-Apr-19 1,039,133 Nalubega Kigozi 85402 211102 564341-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 686,000 NAKALANZI RESTY 85402 211102 Regina TEMBER 2018 DANIELA 692479-30MAR19 PPS MARCH 2019 11-Apr-19 2,645,789 NAMBOOZE PHILO 85402 211102 224334-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 956,633 Nakyeyune Barbara 85402 211102 1002661205 TEMBER 2018 210164-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Namagembe Faridah 85402 211102 577016-11SEP18 Contract Salary-PPS SEP- 19-Sep-18 2,124,133 NAMATOVU NDAGIRE 85402 211102 TEMBER 2018 CHRISTINA 628429-30MAR19 PPS MARCH 2019 11-Apr-19 1,629,133 MUSIIMENTA CREAM 85402 211102

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 219 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

206936-30MAR19 PPS MARCH 2019 11-Apr-19 379,175 Mangeni Joseph 85402 211102 209955-30MAR19 PPS MARCH 2019 11-Apr-19 264,011 Uzamukunda Jane 85402 211102 266285-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Nsengiyumva Mildred 85402 211102 267414-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Najjoba Peragia 85402 211102 229214-30MAR19 PPS MARCH 2019 11-Apr-19 415,871 Wayezu Juliet 85402 211102 267473-30MAR19 PPS MARCH 2019 11-Apr-19 489,735 Baligeya Henry 85402 211102 694850-30MAR19 PPS MARCH 2019 11-Apr-19 2,645,789 KAKAIRE DENIS 85402 211102 1001855470 118840-30MAR19 PPS MARCH 2019 11-Apr-19 718,266 Tuhairwe Tobia 85402 211102 122812-30MAR19 PPS MARCH 2019 11-Apr-19 279,581 Karyowa Habbib Yusuf 85402 211102 456624-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Nabateesa Venny 85402 211102 1006730034 700639-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 ZABIBU BAKER 85402 211102 1012339070 229731-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Namugga Annet 85402 211102 455412-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Kukundakwe Ritah 85402 211102 1006727583 455415-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Bonabana Editor 85402 211102 1006727552 266284-30MAR19 PPS MARCH 2019 11-Apr-19 1,629,133 Naluwende Sharon 85402 211102 65062-30MAR19 PPS MARCH 2019 11-Apr-19 379,175 Birungi Susan 85402 211102 93250-30MAR19 PPS MARCH 2019 11-Apr-19 264,011 Apeduno Deborah 85402 211102 103694-30MAR19 PPS MARCH 2019 11-Apr-19 279,581 Ssali Emmanuel 85402 211102 456241-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Apio Stella 1006607113 85402 211102 458506-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Rukundo Agnes 85402 211102 1006733534 564731-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Tusiime Sarah Grace 85402 211102 224379-30MAR19 PPS MARCH 2019 11-Apr-19 489,735 Izahaye Innocent 85402 211102 223413-30MAR19 PPS MARCH 2019 11-Apr-19 2,645,789 Musinga Paul 85402 211102 224425-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Wakibuuza Betty 85402 211102 Bikobere 46545-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Jumba Edward 85402 211102 76601-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Luwedde Margaret 85402 211102 456515-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Kobugabe Assa 85402 211102 1006732519 456506-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Katusabe Sylivia 85402 211102 1006753155 458535-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Niwagaba Doreen 85402 211102 1006734090 458289-30MAR19 PPS MARCH 2019 11-Apr-19 1,748,289 RUBAMBARAMA JOL- 85402 211102 LY ELVAS26472 456625-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Kuteesa Agatha 85402 211102 1006740773 564137-30MAR19 PPS MARCH 2019 11-Apr-19 371,257 NAKINTU IRENE 85402 211102 MAUREEN 458524-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Tukahirwa Dallen 85402 211102 1006774067 458508-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Babirye Febronius 85402 211102 1006730006 Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 220 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

206936-30MAR19 PPS MARCH 2019 11-Apr-19 379,175 Mangeni Joseph 85402 211102 120566-30MAR19 PPS MARCH 2019 11-Apr-19 2,378,289 Bwongyezibwa Kevin 85402 211102 209955-30MAR19 PPS MARCH 2019 11-Apr-19 264,011 Uzamukunda Jane 85402 211102 456570-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Atuheirwe Janet 85402 211102 266285-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Nsengiyumva Mildred 85402 211102 1006731618 267414-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Najjoba Peragia 85402 211102 460959-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Aguti Tikila 85402 211102 1006740507 229214-30MAR19 PPS MARCH 2019 11-Apr-19 415,871 Wayezu Juliet 85402 211102 491893-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Tuyisingize Eunice 85402 211102 267473-30MAR19 PPS MARCH 2019 11-Apr-19 489,735 Baligeya Henry 85402 211102 564729-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Atujuna Rovina 85402 211102 694850-30MAR19 PPS MARCH 2019 11-Apr-19 2,645,789 KAKAIRE DENIS 85402 211102 1001855470 100566-30MAR19 PPS MARCH 2019 11-Apr-19 504,806 Nsereko Francis 85402 211102 118840-30MAR19 PPS MARCH 2019 11-Apr-19 718,266 Tuhairwe Tobia 85402 211102 564745-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Nagawa Roy 85402 211102 122812-30MAR19 PPS MARCH 2019 11-Apr-19 279,581 Karyowa Habbib Yusuf 85402 211102 564730-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Nannozi Rose 85402 211102 456624-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Nabateesa Venny 85402 211102 564777-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 NANTONGO SSER- 85402 211102 1006730034 WANGA SARAH 700639-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 ZABIBU BAKER 85402 211102 564734-30MAR19 PPS MARCH 2019 11-Apr-19 264,011 Eshiwan Keya Sarah 85402 211102 1012339070 122305-30MAR19 PPS MARCH 2019 11-Apr-19 2,645,789 Ochieng John Paul 85402 211102 229731-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Namugga Annet 85402 211102 203063-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Naafa Jane Rose 85402 211102 455412-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Kukundakwe Ritah 85402 211102 63056-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Achen Grace Yoga 85402 211102 1006727583 64354-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Kemigisha Misk 77708 85402 211102 455415-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Bonabana Editor 85402 211102 1006727552 206721-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Namugambe Lillian 85402 211102 266284-30MAR19 PPS MARCH 2019 11-Apr-19 1,629,133 Naluwende Sharon 85402 211102 206956-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Waalissa Sarah Na- 85402 211102 munnungu 65062-30MAR19 PPS MARCH 2019 11-Apr-19 379,175 Birungi Susan 85402 211102 224334-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Nakyeyune Barbara 85402 211102 93250-30MAR19 PPS MARCH 2019 11-Apr-19 264,011 Apeduno Deborah 85402 211102 628319-30MAR19 PPS MARCH 2019 11-Apr-19 1,629,133 BIRUNGI ELIZABETH 85402 211102 103694-30MAR19 PPS MARCH 2019 11-Apr-19 279,581 Ssali Emmanuel 85402 211102 1009636361 456241-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Apio Stella 1006607113 85402 211102 694852-30MAR19 PPS MARCH 2019 11-Apr-19 2,645,789 NAMPIINA GORRET 85402 211102 458506-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Rukundo Agnes 85402 211102 1010913264 1006733534 458499-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Mucyunguzi Mollen 85402 211102 564731-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Tusiime Sarah Grace 85402 211102 1006734380 224379-30MAR19 PPS MARCH 2019 11-Apr-19 489,735 Izahaye Innocent 85402 211102 460868-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Namata Vivian 85402 211102 1006782735 223413-30MAR19 PPS MARCH 2019 11-Apr-19 2,645,789 Musinga Paul 85402 211102 42519-15MAY19 PPS MAY 2019 16-May-19 686,000 Kemigisha Peace 85402 211102 224425-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Wakibuuza Betty 85402 211102 71278 Bikobere 703253-15OCT18 PPS STAFF OCTOBER 2018 22-Oct-18 2,620,789 EMORU ARTHUR 85402 211102 46545-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Jumba Edward 85402 211102 91729-15JUN19 PPS JUNE 2019 [Namusisi 14-Jun-19 537,434 Jalusiga O Howard 85402 221001 76601-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Luwedde Margaret 85402 211102 Phiona] 456515-30MAR19 PPS MARCH 2019 11-Apr-19 979,133 Kobugabe Assa 85402 211102 710474-15JUN19 PPS JUNE 2019 14-Jun-19 144,300 ATUSINGUZA NELSON 85402 221001 1006732519 1012544742 456506-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Katusabe Sylivia 85402 211102 229731-15JUN19 PPS JUNE 2019 14-Jun-19 979,133 Namugga Annet 85402 221001 1006753155 206721-15JUN19 PPS JUNE 2019 14-Jun-19 979,133 Namugambe Lillian 85402 221001 458535-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Niwagaba Doreen 85402 211102 1006734090 RB18/12 Supply of Newspapers 14-Dec-18 634,201 The New vision 85402 221001 Printing & Publishing 458289-30MAR19 PPS MARCH 2019 11-Apr-19 1,748,289 RUBAMBARAMA JOL- 85402 211102 Corporation. LY ELVAS26472 RB122/10 Orientation of staff-Special- 25-Oct-18 2,314,335 Kenshua Consult Ltd 85402 221001 456625-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Kuteesa Agatha 85402 211102 ised women Hospital 1006740773 RB79/9 Balance payment on staff 25-Sep-18 3,900,000 Dimats International 85402 221001 564137-30MAR19 PPS MARCH 2019 11-Apr-19 371,257 NAKINTU IRENE 85402 211102 ID,S Limited MAUREEN RB105/11 Audit of utilities in Mu- 9-Nov-18 873,000 Atine Joel 726968 85402 221003 458524-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Tukahirwa Dallen 85402 211102 lago,Kiruddu and Kawempe 1006774067 RB106/11 Audit of utilities in Mu- 9-Nov-18 4,050,000 Komakech Henry 85402 221003 458508-30MAR19 PPS MARCH 2019 11-Apr-19 597,685 Babirye Febronius 85402 211102 lago,Kiruddu and Kawempe 1006730006 Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 221 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB106/11 Audit of utilities in Mu- 9-Nov-18 4,050,000 Nsereko Francis 85402 221003 lago,Kiruddu and Kawempe RB107/11 Audit of utilities in Mu- 9-Nov-18 4,050,000 MWASA CHARLES 85402 221003 lago,Kiruddu and Kawempe 1000261487 RB107/11 Audit of utilities in Mu- 9-Nov-18 3,923,000 Kamuchunguzi Adah 85402 221003 lago,Kiruddu and Kawempe 564777-15JUN19 PPS JUNE 2019 14-Jun-19 370,000 NANTONGO SSER- 85402 221003 WANGA SARAH RB05/5 Purchase of medical drugs 8-May-19 750,000 Mutesi Judith 85402 221009 122305-17JAN19 PPS JANUARY 2019 22-Jan-19 1,621,174 Ochieng John Paul 85402 221009 703253-17JAN19 PPS JANUARY 2019 22-Jan-19 733,037 EMORU ARTHUR 85402 221009 694852-17JAN19 PPS JANUARY 2019 22-Jan-19 2,645,789 NAMPIINA GORRET 85402 221009 1010913264 RB282/11 Updating internship records 20-Nov-18 275,000 Kabilla Jino Joe 85402 221009 RB294/11 Four nights Jul-Sept’18 20-Nov-18 89,052 Kasimagwa Jackson 85402 221009 RB280/11 Updating internship records 20-Nov-18 275,000 NANTALE REHEMAH 85402 221009 1010387227 RB288/11 Four nights Jul-Sept’18 20-Nov-18 220,000 Musisi Sowedi 85402 221009 RB287/11 Four nights Jul-Sept’18 20-Nov-18 220,000 OWACHI SOLOMON 85402 221009 1001612293 RB291/11 Four nights Jul-Sept’18 20-Nov-18 220,000 MATOVU DENIS 85402 221009 1009650797 RB225/11 Allowance 20-Nov-18 1,620,000 Jaggwe Geoffrey 85402 221009 RB289/11 Four nights Jul-Sept’18 20-Nov-18 220,000 Mugenyi Charles 85402 221009 RB285/11 Updating internship records 20-Nov-18 275,000 ABAASA ADAM 85402 221009 RB281/11 Updating internship records 20-Nov-18 275,000 KANSIIME FORTU- 85402 221009 NATE 1003685687 RB284/11 Updating internship records 20-Nov-18 275,000 Abeja Angella Benadet 85402 221009 RB292/11 Four nights Jul-Sept’18 20-Nov-18 220,000 Lwanga Moses Sam- 85402 221009 uel RB286/11 Four nights Jul-Sept’18 20-Nov-18 220,000 SEMWANGA MOSES 85402 221009 1010348883 RB290/11 Four nights Jul-Sept’18 20-Nov-18 220,000 Mugalula Frank 85402 221009 RB283/11 Updating internship records 20-Nov-18 275,000 Byenkya Julius 85402 221009 RB279/11 Updating internship records 20-Nov-18 275,000 Odongo Richard 85402 221009 P’Ochama 91729-09AUG18C Allowance-Dinner Qrt 1 10-Aug-18 50,000 Jalusiga O Howard 85402 221009 2018/19 [Nalugemwa Allen] RB21/6 Supply of office Printer for 14-Jun-19 2,550,000 VETOGRO ENTER- 85402 221011 Accounts Unit PRISES LIMITED RB81/9 Mechanical Works repairs 25-Sep-18 4,500,000 Suka Motor Engineer- 85402 227003 and maintenance for M/V ing Limited 4226M AMBULANCE RB82/9 Repair of CSSD IN THE MAIN 25-Sep-18 125,106,976 Setramaco Interna- 85402 227003 THEATRE tional RB102/9 Mechanical Works repairs 25-Sep-18 24,620,000 DEFIED X. LIMITED 85402 227003 and maintenance for M/V 0475M TATA LORRY RB66/9 Payment for repairs of the- 25-Sep-18 43,917,838 Setramaco Interna- 85402 227003 atre autoclaves tional

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 222 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB106/11 Audit of utilities in Mu- 9-Nov-18 4,050,000 Nsereko Francis 85402 221003 RB23/ 9 Fuel deposit for September 19-Sep-18 13,310,338 United Bank For Africa 85402 227003 lago,Kiruddu and Kawempe 2018 Government Fuel RB107/11 Audit of utilities in Mu- 9-Nov-18 4,050,000 MWASA CHARLES 85402 221003 R04/7 Payment for servicing of 24-Jul-18 25,452,600 Setramaco Interna- 85402 227003 lago,Kiruddu and Kawempe 1000261487 autoclaves-August’17 tional RB107/11 Audit of utilities in Mu- 9-Nov-18 3,923,000 Kamuchunguzi Adah 85402 221003 Rb03/7 Supply of consumables for 24-Jul-18 3,267,692 Setramaco Interna- 85402 227003 lago,Kiruddu and Kawempe autoclaves-August’17 tional 564777-15JUN19 PPS JUNE 2019 14-Jun-19 370,000 NANTONGO SSER- 85402 221003 R04/7 Payment for servicing of 24-Jul-18 4,581,468 Setramaco Interna- 85402 227003 WANGA SARAH autoclaves-August’17 tional RB05/5 Purchase of medical drugs 8-May-19 750,000 Mutesi Judith 85402 221009 Rb03/7 Supply of consumables for 24-Jul-18 18,153,847 Setramaco Interna- 85402 227003 autoclaves-August’17 tional 122305-17JAN19 PPS JANUARY 2019 22-Jan-19 1,621,174 Ochieng John Paul 85402 221009 R02/7 Supply of consumables for 24-Jul-18 52,618,000 Setramaco Interna- 85402 227003 703253-17JAN19 PPS JANUARY 2019 22-Jan-19 733,037 EMORU ARTHUR 85402 221009 autoclaves-Sept’17 tional 694852-17JAN19 PPS JANUARY 2019 22-Jan-19 2,645,789 NAMPIINA GORRET 85402 221009 R02/7 Supply of consumables for 24-Jul-18 9,471,240 Setramaco Interna- 85402 227003 1010913264 autoclaves-Sept’17 tional RB282/11 Updating internship records 20-Nov-18 275,000 Kabilla Jino Joe 85402 221009 SUB-TOTAL 725,328,587 RB294/11 Four nights Jul-Sept’18 20-Nov-18 89,052 Kasimagwa Jackson 85402 221009 085403 MEDICAL AND HEALTH SUPPLIES PROCURED AND DISPENSED RB280/11 Updating internship records 20-Nov-18 275,000 NANTALE REHEMAH 85402 221009 1010387227 RB409/1 Assessment of Old Hospital 29-Jan-19 200,000 Waigonda Saad 85403 224001 beds RB288/11 Four nights Jul-Sept’18 20-Nov-18 220,000 Musisi Sowedi 85402 221009 RB10/2 Asset registration exer- 4-Feb-19 810,000 Agaba Ambrose 85403 224001 RB287/11 Four nights Jul-Sept’18 20-Nov-18 220,000 OWACHI SOLOMON 85402 221009 cise-Womens’ Hospital 167623 1001612293 RB15//2 Asset registration exer- 4-Feb-19 810,000 ARINAITWE ELIZA- 85403 224001 RB291/11 Four nights Jul-Sept’18 20-Nov-18 220,000 MATOVU DENIS 85402 221009 cise-Womens’ Hospital BETH 1010356705 1009650797 RB11/2 Asset registration exer- 4-Feb-19 810,000 MAZAPWE EZEKIEL 85403 224001 RB225/11 Allowance 20-Nov-18 1,620,000 Jaggwe Geoffrey 85402 221009 cise-Womens’ Hospital RB289/11 Four nights Jul-Sept’18 20-Nov-18 220,000 Mugenyi Charles 85402 221009 RB09/2 Asset registration exer- 4-Feb-19 810,000 Otoke Geoffrey 736484 85403 224001 cise-Womens’ Hospital RB285/11 Updating internship records 20-Nov-18 275,000 ABAASA ADAM 85402 221009 RB02/2 Asset registration exer- 4-Feb-19 810,000 Nabunya Evelyn 85403 224001 RB281/11 Updating internship records 20-Nov-18 275,000 KANSIIME FORTU- 85402 221009 cise-Womens’ Hospital NATE 1003685687 RB13/2 Asset registration exer- 4-Feb-19 810,000 Komakech Henry 85403 224001 RB284/11 Updating internship records 20-Nov-18 275,000 Abeja Angella Benadet 85402 221009 cise-Womens’ Hospital RB292/11 Four nights Jul-Sept’18 20-Nov-18 220,000 Lwanga Moses Sam- 85402 221009 RB12/2 Asset registration exer- 4-Feb-19 810,000 Atine Joel 726968 85403 224001 uel cise-Womens’ Hospital RB286/11 Four nights Jul-Sept’18 20-Nov-18 220,000 SEMWANGA MOSES 85402 221009 RB07/2 Asset registration exer- 4-Feb-19 810,000 Jalusiga O Howard 85403 224001 1010348883 cise-Womens’ Hospital RB290/11 Four nights Jul-Sept’18 20-Nov-18 220,000 Mugalula Frank 85402 221009 RB11/2 Asset registration exer- 4-Feb-19 810,000 Matanda James 85403 224001 RB283/11 Updating internship records 20-Nov-18 275,000 Byenkya Julius 85402 221009 cise-Womens’ Hospital Wasike RB279/11 Updating internship records 20-Nov-18 275,000 Odongo Richard 85402 221009 RB17//2 Asset registration exer- 4-Feb-19 810,000 Kabugho Mary 728555 85403 224001 P’Ochama cise-Womens’ Hospital 91729-09AUG18C Allowance-Dinner Qrt 1 10-Aug-18 50,000 Jalusiga O Howard 85402 221009 RB18//2 Asset registration exer- 4-Feb-19 810,000 Ndibalekera Sarah 85403 224001 2018/19 [Nalugemwa Allen] cise-Womens’ Hospital 726607 RB21/6 Supply of office Printer for 14-Jun-19 2,550,000 VETOGRO ENTER- 85402 221011 RB03/2 Asset registration exer- 4-Feb-19 810,000 Nankunda Jolly 85403 224001 Accounts Unit PRISES LIMITED cise-Womens’ Hospital RB81/9 Mechanical Works repairs 25-Sep-18 4,500,000 Suka Motor Engineer- 85402 227003 RB04/2 Asset registration exer- 4-Feb-19 810,000 Nyeko, Ponziano 85403 224001 and maintenance for M/V ing Limited cise-Womens’ Hospital 4226M AMBULANCE RB08/2 Asset registration exer- 4-Feb-19 810,000 Apio Hellen Christine 85403 224001 RB82/9 Repair of CSSD IN THE MAIN 25-Sep-18 125,106,976 Setramaco Interna- 85402 227003 cise-Womens’ Hospital THEATRE tional RB01/2 Asset registration exer- 4-Feb-19 900,000 BATERANA BYARUGA- 85403 224001 RB102/9 Mechanical Works repairs 25-Sep-18 24,620,000 DEFIED X. LIMITED 85402 227003 cise-Womens’ Hospital BA BONIVENTURE and maintenance for M/V RB06/2 Asset registration exer- 4-Feb-19 810,000 Tuhairwe Tobia 85403 224001 0475M TATA LORRY cise-Womens’ Hospital RB66/9 Payment for repairs of the- 25-Sep-18 43,917,838 Setramaco Interna- 85402 227003 RB05/2 Asset registration exer- 4-Feb-19 810,000 MWASA CHARLES 85403 224001 atre autoclaves tional cise-Womens’ Hospital 1000261487

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 223 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB19//2 Asset registration exer- 4-Feb-19 810,000 Bagambe Jenifer 85403 224001 cise-Womens’ Hospital RB16//2 Asset registration exer- 12-Feb-19 810,000 Jalusiga O Howard 85403 224001 cise-Womens’ Hospital-For Ainebyona Yvone RB142/1 Burns Unit-supply and deliv- 18-Jan-19 53,120,000 Kev Investments Ltd 85403 224001 ery of non medical sundries RB60/12 Cleaning and laundry ser- 19-Dec-18 28,990,000 Kev Investments Ltd 85403 224001 vices RB60/12 Cleaning and laundry ser- 19-Dec-18 5,218,200 Kev Investments Ltd 85403 224001 vices RB68/9 Cleaning services-collection 25-Sep-18 4,696,400 Detail Cleaning Ser- 85403 224001 of domestic waste-Kawem- vices pe-July’18 RB165/10 Fumigation of Upper Mulago 26-Oct-18 49,455,000 KRINIC ENTERPRISES 85403 224001 LIMITED RB11/6 IPPS activities-Adjustment 20-Jun-19 603,876 OMEGA JOTHAM 85403 224001 of Pension for inflation 1010775479 RB27/2 Medical assistance 12-Feb-19 1,810,000 NUWAGABA ROLYN 85403 224001 1010892632 RB30/2 Medical assistance 12-Feb-19 450,000 Akiira Sylvia Grace 85403 224001 RB405/1 Medical-Lower Mulago Hos- 29-Jan-19 630,000 WASIKE ERIC 85403 224001 pital site tour 1012974407 RB406/1 Medical-Lower Mulago Hos- 29-Jan-19 630,000 Omoding Alex 85403 224001 pital site tour RB407/1 Medical-Lower Mulago Hos- 29-Jan-19 630,000 Mugalula Frank 85403 224001 pital site tour RB404/1 Medical-Lower Mulago Hos- 29-Jan-19 700,000 Sophia Nansbuga 85403 224001 pital site tour RB131/3 Office Imprest for Apr 2019 1-Apr-19 19,678,498 Treasury Single Ac- 85403 224001 count (Cash) RB423/1 Office imprest for February 31-Jan-19 40,000,000 Treasury Single Ac- 85403 224001 2019 count (Cash) RB01/09 Office imprest for September 4-Sep-18 20,000,000 Treasury Single Ac- 85403 224001 2018 count (Cash) RB317/11 Provision of wastage dispos- 30-Nov-18 19,988,360 Nyangaoburofa Enter- 85403 224001 al services prises Limited RB14/2 Supply of detergents,soft- 4-Feb-19 10,647,458 ALSASH ENTERPRIS- 85403 224001 eener and disinfectants ES LIMITED RB14/2 Supply of detergents,soft- 4-Feb-19 59,152,542 ALSASH ENTERPRIS- 85403 224001 eener and disinfectants ES LIMITED RB441/1 Supply of non-medical sun- 1-Feb-19 26,609,366 TREVELLA GENERAL 85403 224001 dries-Burns Unit HOLDINGS LIMITED SUB-TOTAL 358,689,700 085404 DIAGONISTIC SERVICES RB226/11 Allowance-Sensitization 20-Nov-18 72,960 Jalusiga O Howard 85404 221003 meetings RB108/11 Audit of utilities in Mu- 9-Nov-18 732,000 Bbosa Richard Patik 85404 221003 lago,Kiruddu and Kawempe RB108/11 Audit of utilities in Mu- 9-Nov-18 3,268,000 Wafula Kenneth 85404 221003 lago,Kiruddu and Kawempe

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 224 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

564777-15JUN19 PPS JUNE 2019 14-Jun-19 84,000 NANTONGO SSER- 85404 221003 RB19//2 Asset registration exer- 4-Feb-19 810,000 Bagambe Jenifer 85403 224001 WANGA SARAH cise-Womens’ Hospital RB918/4 Office imprest-May 2019 2-May-19 5,000,000 Treasury Single Ac- 85404 227001 RB16//2 Asset registration exer- 12-Feb-19 810,000 Jalusiga O Howard 85403 224001 count (Cash) cise-Womens’ Hospital-For Ainebyona Yvone 694852-01FEB19 PPS FEBRUARY 2019 20-Feb-19 2,645,789 NAMPIINA GORRET 85404 227001 1010913264 RB142/1 Burns Unit-supply and deliv- 18-Jan-19 53,120,000 Kev Investments Ltd 85403 224001 ery of non medical sundries 91729-20FEB19 PPS FEBRUARY 2019 [Kicon- 20-Feb-19 686,000 Jalusiga O Howard 85404 227001 co Susan] RB60/12 Cleaning and laundry ser- 19-Dec-18 28,990,000 Kev Investments Ltd 85403 224001 vices 593065-18MAR19 PPS MARCH 2019 19-Mar-19 256,044 AROMORACH CHARI- 85404 227001 TY OKULLO RB60/12 Cleaning and laundry ser- 19-Dec-18 5,218,200 Kev Investments Ltd 85403 224001 vices 91729-18MAR19 PPS MARCH 2019 [Namusisi 19-Mar-19 152,167 Jalusiga O Howard 85404 227001 Phiona] RB68/9 Cleaning services-collection 25-Sep-18 4,696,400 Detail Cleaning Ser- 85403 224001 of domestic waste-Kawem- vices RB308/11 Shifting equipment to Mu- 20-Nov-18 200,000 Adaku Alex 85404 227001 pe-July’18 lago Specialised Women’s Hospital RB165/10 Fumigation of Upper Mulago 26-Oct-18 49,455,000 KRINIC ENTERPRISES 85403 224001 LIMITED RB301/11 Shifting equipment to Mu- 20-Nov-18 200,000 Omoding Alex 85404 227001 lago Specilased Women’s RB11/6 IPPS activities-Adjustment 20-Jun-19 603,876 OMEGA JOTHAM 85403 224001 Hospital of Pension for inflation 1010775479 RB425/1 Allowances-IFMS user 4-Feb-19 1,260,000 Tuhairwe Tobia 85404 227001 RB27/2 Medical assistance 12-Feb-19 1,810,000 NUWAGABA ROLYN 85403 224001 1010892632 RB110/11 Audit of utilities in Mu- 9-Nov-18 4,050,000 Ndigendawa Edward 85404 227001 lago,Kiruddu and Kawempe RB30/2 Medical assistance 12-Feb-19 450,000 Akiira Sylvia Grace 85403 224001 RB109/11 Audit of utilities in Mu- 9-Nov-18 282,000 Koire Patrick 16600 85404 227001 RB405/1 Medical-Lower Mulago Hos- 29-Jan-19 630,000 WASIKE ERIC 85403 224001 lago,Kiruddu and Kawempe pital site tour 1012974407 RB303/11 Catering servies 20-Nov-18 200,000 NAMUSISI MARGARET 85404 227001 RB406/1 Medical-Lower Mulago Hos- 29-Jan-19 630,000 Omoding Alex 85403 224001 78665 pital site tour RB306/11 Catering servies 20-Nov-18 200,000 NAKALEMA ROSE- 85404 227001 RB407/1 Medical-Lower Mulago Hos- 29-Jan-19 630,000 Mugalula Frank 85403 224001 MARY pital site tour RB305/11 Catering servies 20-Nov-18 200,000 Nakiwala scovia78718 85404 227001 RB404/1 Medical-Lower Mulago Hos- 29-Jan-19 700,000 Sophia Nansbuga 85403 224001 pital site tour RB302/11 Catering servies 20-Nov-18 200,000 NASSOZI MILLY 85404 227001 1010465742 RB131/3 Office Imprest for Apr 2019 1-Apr-19 19,678,498 Treasury Single Ac- 85403 224001 count (Cash) RB304/11 Catering servies 20-Nov-18 200,000 NAKIYINGI ALICE 85404 227001 1010446663 RB423/1 Office imprest for February 31-Jan-19 40,000,000 Treasury Single Ac- 85403 224001 2019 count (Cash) RB307/11 Catering servies 20-Nov-18 200,000 Nakabiri Mary 85404 227001 RB01/09 Office imprest for September 4-Sep-18 20,000,000 Treasury Single Ac- 85403 224001 RB06/9 Foreign travels for Senior 6-Sep-18 2,232,052 Simba Travel Care Ltd 85404 227001 2018 count (Cash) Consultants RB317/11 Provision of wastage dispos- 30-Nov-18 19,988,360 Nyangaoburofa Enter- 85403 224001 RB01/09 Office imprest for September 4-Sep-18 5,000,000 Treasury Single Ac- 85404 227004 al services prises Limited 2018 count (Cash) RB14/2 Supply of detergents,soft- 4-Feb-19 10,647,458 ALSASH ENTERPRIS- 85403 224001 SUB-TOTAL 27,321,012 eener and disinfectants ES LIMITED 085407 PLANNING AND DEVELOPMENT RB14/2 Supply of detergents,soft- 4-Feb-19 59,152,542 ALSASH ENTERPRIS- 85403 224001 eener and disinfectants ES LIMITED 20467-15 MAY19 PPS MAY 2019 [NSSF] 16-May-19 473,008 National Social 85407 211103 Security Fund-Fund RB441/1 Supply of non-medical sun- 1-Feb-19 26,609,366 TREVELLA GENERAL 85403 224001 Contributions dries-Burns Unit HOLDINGS LIMITED 692479-15MAY19 PPS MAY 2019 16-May-19 1,340,992 NAMBOOZE PHILO 85407 211103 SUB-TOTAL 358,689,700 1002661205 085404 DIAGONISTIC SERVICES 825514-24APR19 PPS APRIL 2019 25-Apr-19 686,000 ANITA TUMUSIIME 85407 211103 RB226/11 Allowance-Sensitization 20-Nov-18 72,960 Jalusiga O Howard 85404 221003 20467-20DEC18 PPS DECEMBER 2018 [NSSF] 22-Jan-19 2,500,000 National Social 85407 211103 meetings Security Fund-Fund Contributions RB108/11 Audit of utilities in Mu- 9-Nov-18 732,000 Bbosa Richard Patik 85404 221003 lago,Kiruddu and Kawempe 20467-13NOV18 PPS NOVEMBER 2018 [NSSF] 20-Nov-18 3,700,000 National Social 85407 211103 Security Fund-Fund RB108/11 Audit of utilities in Mu- 9-Nov-18 3,268,000 Wafula Kenneth 85404 221003 Contributions lago,Kiruddu and Kawempe 564777-15JUN19 PPS JUNE 2019 14-Jun-19 199,999 NANTONGO SSER- 85407 221001 WANGA SARAH Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 225 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB632/4 Advertising services-pro- 23-Apr-19 2,300,001 Monitor Publications 85407 221001 curement of m/vehicles Limited 694850-01FEB19 PPS FEBRUARY 2019 20-Feb-19 1,250,000 KAKAIRE DENIS 85407 221001 1001855470 RB277/1A PR Activities & Stationery: 22-Jan-19 1,250,000 Kenshua Consult Ltd 85407 221001 Documentary-WOmen Hop- spital RB242/10 Office imprest for November 1-Nov-18 5,000,000 Treasury Single Ac- 85407 221001 2018 count (Cash) RB530/4 Procurement of training 24-Apr-19 22,500,000 Hill Top Enterprises 85407 221003 services Ltd RB314/1 Staff Training on Manage- 23-Jan-19 2,880,000 Atine Joel 726968 85407 221003 ment Processes RB341/1 Staff Training on updating 23-Jan-19 140,000 Kitimbo Sylivia Mar- 85407 221003 interns records garet RB321/1 Staff Training on Manage- 23-Jan-19 1,900,000 Ndigendawa Edward 85407 221003 ment Processes RB316/1 Staff Training on Manage- 23-Jan-19 2,880,000 MWASA CHARLES 85407 221003 ment Processes 1000261487 RB312/1 Staff Training on Manage- 23-Jan-19 3,200,000 BATERANA BYARUGA- 85407 221003 ment Processes BA BONIVENTURE RB315/1 Staff Training on Manage- 23-Jan-19 2,880,000 Komakech Henry 85407 221003 ment Processes RB322/1 Staff Training on Manage- 23-Jan-19 2,880,000 Nsereko Francis 85407 221003 ment Processes RB323/1 Staff Training on updating 23-Jan-19 360,000 Muzaki Susan Ouma 85407 221003 interns records RB313/1 Staff Training on Manage- 23-Jan-19 2,880,000 Nyeko, Ponziano 85407 221003 ment Processes RB124/1 Tuition fees-Masters of Med- 15-Jan-19 2,500,000 Ninsiima Lynette 85407 221003 icine degree RB213/11 Validation and ascertainment 20-Nov-18 2,090,750 Komakech Henry 85407 221003 of inventories RB211/11 Validation and ascertainment 20-Nov-18 4,320,000 Nsereko Francis 85407 221003 of inventories RB212/11 Validation and ascertainment 20-Nov-18 2,160,000 Mbabazi Cissy 85407 221003 of inventories RB210/11 Validation and ascertainment 20-Nov-18 550,000 Nyeko, Ponziano 85407 221003 of inventories RB103/11 Audit of utilities in Mu- 9-Nov-18 4,050,000 Mbabazi Cissy 85407 221003 lago,Kiruddu and Kawempe RB102/11 Audit of utilities in Mu- 9-Nov-18 4,500,000 BATERANA BYARUGA- 85407 221003 lago,Kiruddu and Kawempe BA BONIVENTURE RB105/11 Audit of utilities in Mu- 9-Nov-18 3,177,000 Atine Joel 726968 85407 221003 lago,Kiruddu and Kawempe RB104/11 Audit of utilities in Mu- 9-Nov-18 4,050,000 Nyeko, Ponziano 85407 221003 lago,Kiruddu and Kawempe RB204/10 Staff training-Professional 26-Oct-18 1,000,000 Obote Nelson 85407 221003 fees RB67/10 Staff training-Bsc. 22-Oct-18 2,462,250 Kyomugisha Scovia 85407 221003 752659 RB05/10 Staff training-Tuition fees 22-Oct-18 2,470,000 Kauma Mary Immac- 85407 221003 for Bsc ulate Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 226 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB632/4 Advertising services-pro- 23-Apr-19 2,300,001 Monitor Publications 85407 221001 Rb06/10 Staff training-Tuition fees 22-Oct-18 2,470,000 Mubiru N Dianah 85407 221003 curement of m/vehicles Limited for Bsc. 694850-01FEB19 PPS FEBRUARY 2019 20-Feb-19 1,250,000 KAKAIRE DENIS 85407 221001 RB51/9 Staff training-Tuition 19-Sep-18 1,094,000 Awor O Margaret 85407 221003 1001855470 RB119/8 Staff trainining-Tuition for 13-Aug-18 7,576,000 Mulago School Of 85407 221003 RB277/1A PR Activities & Stationery: 22-Jan-19 1,250,000 Kenshua Consult Ltd 85407 221001 last semester 2018 Nursing And Midwifery Documentary-WOmen Hop- RB 75/8 Staff training-Inventory 13-Aug-18 2,430,000 Agaba Ambrose 85407 221003 spital management 167623 RB242/10 Office imprest for November 1-Nov-18 5,000,000 Treasury Single Ac- 85407 221001 RB96/8 Allowance- 13-Aug-18 600,000 Koire Patrick 16600 85407 221003 2018 count (Cash) RB101 /2 Audit of Hospital Fleets and 20-Feb-19 1,295,920 Wafula Kenneth 85407 221012 RB530/4 Procurement of training 24-Apr-19 22,500,000 Hill Top Enterprises 85407 221003 inventories services Ltd RB79/9 Balance payment on staff 25-Sep-18 2,340,000 Dimats International 85407 221012 RB314/1 Staff Training on Manage- 23-Jan-19 2,880,000 Atine Joel 726968 85407 221003 ID,S Limited ment Processes RB52/2 Facilitation for redesignation 28-Feb-19 360,000 AKUGIZIBWE MAGEZI 85407 221012 RB341/1 Staff Training on updating 23-Jan-19 140,000 Kitimbo Sylivia Mar- 85407 221003 of officers in the Nursing and DOREEN 1012167139 interns records garet Midwifery cadre RB321/1 Staff Training on Manage- 23-Jan-19 1,900,000 Ndigendawa Edward 85407 221003 91729-19FEB19 PPS FEBRUARY 2019 [Ny- 20-Feb-19 686,000 Jalusiga O Howard 85407 221012 ment Processes abutoro Doreen] RB316/1 Staff Training on Manage- 23-Jan-19 2,880,000 MWASA CHARLES 85407 221003 91729-18MAR19 PPS MARCH 2019 [Namusisi 19-Mar-19 279,833 Jalusiga O Howard 85407 221012 ment Processes 1000261487 Phiona] RB312/1 Staff Training on Manage- 23-Jan-19 3,200,000 BATERANA BYARUGA- 85407 221003 RB20/6 Supply of laundry depart- 21-Jun-19 3,809,347 Philm Enterprises Ltd 85407 221012 ment Processes BA BONIVENTURE ment consumables RB315/1 Staff Training on Manage- 23-Jan-19 2,880,000 Komakech Henry 85407 221003 RB215/11 Validation and ascertainment 20-Nov-18 1,860,750 Kamuchunguzi Adah 85407 221012 ment Processes of inventories RB322/1 Staff Training on Manage- 23-Jan-19 2,880,000 Nsereko Francis 85407 221003 RB213/11 Validation and ascertainment 20-Nov-18 69,250 Komakech Henry 85407 221012 ment Processes of inventories RB323/1 Staff Training on updating 23-Jan-19 360,000 Muzaki Susan Ouma 85407 221003 RB214/11 Validation and ascertainment 20-Nov-18 4,320,000 Koire Patrick 16600 85407 221012 interns records of inventories RB313/1 Staff Training on Manage- 23-Jan-19 2,880,000 Nyeko, Ponziano 85407 221003 RB405/8 Allowance 6-Sep-18 330,000 Aziz Kalema 85407 227001 ment Processes RB405/8 Allowance 6-Sep-18 330,000 OWACHI SOLOMON 85407 227001 RB124/1 Tuition fees-Masters of Med- 15-Jan-19 2,500,000 Ninsiima Lynette 85407 221003 1001612293 icine degree RB226/11 Allowance-Sensitization 20-Nov-18 167,948 Jalusiga O Howard 85407 227001 RB213/11 Validation and ascertainment 20-Nov-18 2,090,750 Komakech Henry 85407 221003 meetings of inventories RB227/11 Allowance-Sensitization 20-Nov-18 1,620,000 Makuza Bonny 85407 227001 RB211/11 Validation and ascertainment 20-Nov-18 4,320,000 Nsereko Francis 85407 221003 meetings of inventories RB226/11 Allowance-Sensitization 20-Nov-18 1,379,092 Jalusiga O Howard 85407 227001 RB212/11 Validation and ascertainment 20-Nov-18 2,160,000 Mbabazi Cissy 85407 221003 meetings of inventories RB648/4 Allowances-Reconciling and 2-May-19 450,000 AROMORACH CHARI- 85407 227001 RB210/11 Validation and ascertainment 20-Nov-18 550,000 Nyeko, Ponziano 85407 221003 updating staff records TY OKULLO of inventories 694850-01FEB19 PPS FEBRUARY 2019 20-Feb-19 358,000 KAKAIRE DENIS 85407 227001 RB103/11 Audit of utilities in Mu- 9-Nov-18 4,050,000 Mbabazi Cissy 85407 221003 1001855470 lago,Kiruddu and Kawempe 628429-15JUN19 PPS JUNE 2019 14-Jun-19 1,125,144 MUSIIMENTA CREAM 85407 227001 RB102/11 Audit of utilities in Mu- 9-Nov-18 4,500,000 BATERANA BYARUGA- 85407 221003 lago,Kiruddu and Kawempe BA BONIVENTURE 458499-15JUN19 PPS JUNE 2019 14-Jun-19 924,856 Mucyunguzi Mollen 85407 227001 1006734380 RB105/11 Audit of utilities in Mu- 9-Nov-18 3,177,000 Atine Joel 726968 85407 221003 lago,Kiruddu and Kawempe RB31/12 Printing & stationery-Final 14-Dec-18 103,590 Jalusiga O Howard 85407 227001 Accounts June 2018 RB104/11 Audit of utilities in Mu- 9-Nov-18 4,050,000 Nyeko, Ponziano 85407 221003 lago,Kiruddu and Kawempe RB59/9 Staff training-Tuition 19-Sep-18 39,370 Asiki Michael 85407 227001 RB204/10 Staff training-Professional 26-Oct-18 1,000,000 Obote Nelson 85407 221003 SUB-TOTAL 130,549,100 fees 085407 IMMUNISATION SERVICES RB67/10 Staff training-Bsc. 22-Oct-18 2,462,250 Kyomugisha Scovia 85407 221003 752659 RB402/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Amuge Beatrice 85451 263106 committee report RB05/10 Staff training-Tuition fees 22-Oct-18 2,470,000 Kauma Mary Immac- 85407 221003 for Bsc ulate Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 227 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB404/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Atine Joel 726968 85451 263106 committee report RB394/1 Allowances-PPS recruitment 25-Jan-19 2,500,000 BATERANA BYARUGA- 85451 263106 committee report BA BONIVENTURE RB398/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Bbosa Richard Patik 85451 263106 committee report RB406/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Gihembo Bridget 85451 263106 committee report RB403/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Kamara Denis 85451 263106 committee report RB397/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Mbabazi Cissy 85451 263106 committee report RB400/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 MWASA CHARLES 85451 263106 committee report 1000261487 RB399/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Nabboiga Sarah Aisu 85451 263106 committee report RB405/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Nakayiza M Fatumah 85451 263106 committee report RB395/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Nakwagala Frederick 85451 263106 committee report RB401/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Ndigendawa Edward 85451 263106 committee report RB403/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Nsereko Francis 85451 263106 committee report RB396/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Nyeko, Ponziano 85451 263106 committee report RB93/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Atine Joel 726968 85451 263106 inventories RB91/2 Audit of Hospital Fleets and 20-Feb-19 2,800,000 BATERANA BYARUGA- 85451 263106 inventories BA BONIVENTURE RB96/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Bbosa Richard Patik 85451 263106 inventories RB97/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Koire Patrick 16600 85451 263106 inventories RB94/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Komakech Henry 85451 263106 inventories RB95/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 MWASA CHARLES 85451 263106 inventories 1000261487 RB100/2 Audit of Hospital Fleets and 20-Feb-19 1,177,185 Ndigendawa Edward 85451 263106 inventories RB99/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Nsereko Francis 85451 263106 inventories RB92/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Nyeko, Ponziano 85451 263106 inventories RB98/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Tuhairwe Tobia 85451 263106 inventories RB412/ 1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 Atine Joel 726968 85451 263106 Kiruddu & Kawempe RB428/1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 Atine Joel 726968 85451 263106 Kiruddu & Kawempe RB426/1 Audit of utilities in Mulago, 31-Jan-19 2,800,000 BATERANA BYARUGA- 85451 263106 Kiruddu & Kawempe BA BONIVENTURE

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 228 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB404/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Atine Joel 726968 85451 263106 RB432/1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 Bbosa Richard Patik 85451 263106 committee report Kiruddu & Kawempe RB394/1 Allowances-PPS recruitment 25-Jan-19 2,500,000 BATERANA BYARUGA- 85451 263106 RB410/ 1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 Koire Patrick 16600 85451 263106 committee report BA BONIVENTURE Kiruddu & Kawempe RB398/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Bbosa Richard Patik 85451 263106 RB431/1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 Koire Patrick 16600 85451 263106 committee report Kiruddu & Kawempe RB406/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Gihembo Bridget 85451 263106 RB429/1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 Komakech Henry 85451 263106 committee report Kiruddu & Kawempe RB403/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Kamara Denis 85451 263106 RB413/ 1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 MWASA CHARLES 85451 263106 committee report Kiruddu & Kawempe 1000261487 RB397/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Mbabazi Cissy 85451 263106 RB430/1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 MWASA CHARLES 85451 263106 committee report Kiruddu & Kawempe 1000261487 RB400/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 MWASA CHARLES 85451 263106 RB435/1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 Ndigendawa Edward 85451 263106 committee report 1000261487 Kiruddu & Kawempe RB399/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Nabboiga Sarah Aisu 85451 263106 RB434/1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 Nsereko Francis 85451 263106 committee report Kiruddu & Kawempe RB405/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Nakayiza M Fatumah 85451 263106 RB427/1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 Nyeko, Ponziano 85451 263106 committee report Kiruddu & Kawempe RB395/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Nakwagala Frederick 85451 263106 RB433/1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 Tuhairwe Tobia 85451 263106 committee report Kiruddu & Kawempe RB401/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Ndigendawa Edward 85451 263106 RB 205/11 Audit of utilities in Mu- 20-Nov-18 4,320,000 Agaba Ambrose 85451 263106 committee report lago,Kiruddu and Kawempe 167623 RB403/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Nsereko Francis 85451 263106 RB 206/11 Audit of utilities in Mu- 20-Nov-18 1,350,000 Christopher Edeet 85451 263106 committee report lago,Kiruddu and Kawempe Okware RB396/1 Allowances-PPS recruitment 25-Jan-19 2,250,000 Nyeko, Ponziano 85451 263106 RB 208/11 Audit of utilities in Mu- 20-Nov-18 1,620,000 Jalusiga O Howard 85451 263106 committee report lago,Kiruddu and Kawempe RB93/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Atine Joel 726968 85451 263106 RB 207/11 Audit of utilities in Mu- 20-Nov-18 1,312,610 NUWAGABA ROLYN 85451 263106 inventories lago,Kiruddu and Kawempe 1010892632 RB91/2 Audit of Hospital Fleets and 20-Feb-19 2,800,000 BATERANA BYARUGA- 85451 263106 RB 209/11 Audit of utilities in Mu- 20-Nov-18 1,200,000 Jalusiga O Howard 85451 263106 inventories BA BONIVENTURE lago,Kiruddu and Kawem- pe-Ainebyona Yvonne RB96/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Bbosa Richard Patik 85451 263106 inventories Rb10/7 Cleaning services and collec- 24-Jul-18 12,302,580 Nyangaoburofa Enter- 85451 263106 tion of domestic waste-Aug- prises Limited RB97/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Koire Patrick 16600 85451 263106 Dec’17,Apr&May’18 inventories RB101/5 Collection and disposal of 31-May-19 3,500,000 NLS WASTE SERVICES 85451 263106 RB94/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Komakech Henry 85451 263106 medical waste-Feb’19 LIMITED inventories RB102/5 Collection and disposal of 31-May-19 3,500,000 NLS WASTE SERVICES 85451 263106 RB95/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 MWASA CHARLES 85451 263106 medical waste-January’19 LIMITED inventories 1000261487 RB103/5 Collection and disposal of 31-May-19 2,160,000 NLS WASTE SERVICES 85451 263106 RB100/2 Audit of Hospital Fleets and 20-Feb-19 1,177,185 Ndigendawa Edward 85451 263106 medical waste-September’18 LIMITED inventories RB07/12 Collection and disposal of 14-Dec-18 104,979 NLS WASTE SERVICES 85451 263106 RB99/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Nsereko Francis 85451 263106 placentas-June,July and LIMITED inventories Aug’18 RB92/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Nyeko, Ponziano 85451 263106 RB07/12 Collection and disposal of 14-Dec-18 583,217 NLS WASTE SERVICES 85451 263106 inventories placentas-June,July and LIMITED RB98/2 Audit of Hospital Fleets and 20-Feb-19 2,520,000 Tuhairwe Tobia 85451 263106 Aug’18 inventories 10858-20JUL18 Contract Salary-P.A.Y.E PPS 26-Jul-18 1,785,033 UGANDA REVENUE 85451 263106 RB412/ 1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 Atine Joel 726968 85451 263106 JULY 2018 AUTHORITY Kiruddu & Kawempe 628320-JUL18 Contract salary-PPS JULY 26-Jul-18 686,000 Atugonza Judith 85451 263106 RB428/1 Audit of utilities in Mulago, 31-Jan-19 2,520,000 Atine Joel 726968 85451 263106 2018 Kiruddu & Kawempe RB276/11 Facilitation for casual la- 20-Nov-18 338,500 Amuge Edep Stella 85451 263106 RB426/1 Audit of utilities in Mulago, 31-Jan-19 2,800,000 BATERANA BYARUGA- 85451 263106 bourers- peeling foodstuffs Kiruddu & Kawempe BA BONIVENTURE August’18

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 229 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB19/3 Facilitation-sensitization 13-Mar-19 3,240,000 Atine Joel 726968 85451 263106 meetings-staff ofMulago Hospital RB17/3 Facilitation-sensitization 13-Mar-19 3,600,000 BATERANA BYARUGA- 85451 263106 meetings-staff ofMulago BA BONIVENTURE Hospital RB22/3 Facilitation-sensitization 13-Mar-19 3,240,000 Bbosa Richard Patik 85451 263106 meetings-staff ofMulago Hospital RB19/3 Facilitation-sensitization 13-Mar-19 3,240,000 Kamuchunguzi Adah 85451 263106 meetings-staff ofMulago Hospital RB23/3 Facilitation-sensitization 13-Mar-19 3,240,000 Koire Patrick 16600 85451 263106 meetings-staff ofMulago Hospital RB20/3 Facilitation-sensitization 13-Mar-19 3,240,000 Komakech Henry 85451 263106 meetings-staff ofMulago Hospital RB26/3 Facilitation-sensitization 13-Mar-19 3,240,000 MBUGA JOSEPH 85451 263106 meetings-staff ofMulago Hospital RB21/3 Facilitation-sensitization 13-Mar-19 3,240,000 MWASA CHARLES 85451 263106 meetings-staff ofMulago 1000261487 Hospital RB24/3 Facilitation-sensitization 13-Mar-19 3,240,000 Ndigendawa Edward 85451 263106 meetings-staff ofMulago Hospital RB25/3 Facilitation-sensitization 13-Mar-19 3,240,000 Nsereko Francis 85451 263106 meetings-staff ofMulago Hospital RB18/3 Facilitation-sensitization 13-Mar-19 3,240,000 Nyeko, Ponziano 85451 263106 meetings-staff ofMulago Hospital RB28/3 Facilitation-sensitization 13-Mar-19 3,240,000 OMEGA JOTHAM 85451 263106 meetings-staff ofMulago 1010775479 Hospital RB27/3 Facilitation-sensitization 13-Mar-19 3,240,000 Tuhairwe Tobia 85451 263106 meetings-staff ofMulago Hospital RB249/11 Filing and archiving docu- 20-Nov-18 500,000 Namagembe Carol 85451 263106 ments RB273/11 Filing and archiving records 20-Nov-18 450,000 NAHWERA CAROLINE 85451 263106 1010404242 RB271/11 Filing and archiving records 20-Nov-18 450,000 NANTALE REHEMAH 85451 263106 1010387227 RB 179/1 Medical assistance-Niwaga- 20-Nov-18 1,330,000 Wafula Kenneth 85451 263106 ba Patricia RB 229/11 Medical expenses-drugs 20-Nov-18 1,365,000 Jalusiga O Howard 85451 263106 [Namanya Sarah] RB99/5 Payment for garbage collec- 31-May-19 5,417,500 Hill Top Enterprises 85451 263106 tion-October’18 Ltd RB98/5 Payment for garbage collec- 31-May-19 5,417,500 Hill Top Enterprises 85451 263106 tion-September’18 Ltd 374185-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 Agaba Ambrose 85451 263106 167623

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 230 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB19/3 Facilitation-sensitization 13-Mar-19 3,240,000 Atine Joel 726968 85451 263106 688118-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 AIJUKA MARGARET 85451 263106 meetings-staff ofMulago 629513-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 Ainamani Osebert 85451 263106 Hospital 698780-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 AKUGIZIBWE MAGEZI 85451 263106 RB17/3 Facilitation-sensitization 13-Mar-19 3,600,000 BATERANA BYARUGA- 85451 263106 DOREEN 1012167139 meetings-staff ofMulago BA BONIVENTURE Hospital 783296-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 ALEX MUGALU 85451 263106 WAMALA RB22/3 Facilitation-sensitization 13-Mar-19 3,240,000 Bbosa Richard Patik 85451 263106 meetings-staff ofMulago 783531-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 ALLEN NALUGEMWA 85451 263106 Hospital 805832-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 ANDREW NYEKO 85451 263106 RB19/3 Facilitation-sensitization 13-Mar-19 3,240,000 Kamuchunguzi Adah 85451 263106 meetings-staff ofMulago 275075-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 ARINEITWE SHARON 85451 263106 Hospital 593065-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 AROMORACH CHARI- 85451 263106 RB23/3 Facilitation-sensitization 13-Mar-19 3,240,000 Koire Patrick 16600 85451 263106 TY OKULLO meetings-staff ofMulago 698627-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 ARYEM JULIET JEN- 85451 263106 Hospital NIFER RB20/3 Facilitation-sensitization 13-Mar-19 3,240,000 Komakech Henry 85451 263106 456234-10DEC18 PPS DECEMBER 2018 14-Dec-18 597,685 Asio Miriam 85451 263106 meetings-staff ofMulago 1006643438 Hospital 577019-10DEC18 PPS DECEMBER 2018 14-Dec-18 407,954 ATENG JOSEPHINE 85451 263106 RB26/3 Facilitation-sensitization 13-Mar-19 3,240,000 MBUGA JOSEPH 85451 263106 meetings-staff ofMulago 456492-10DEC18 PPS DECEMBER 2018 14-Dec-18 597,685 Atim Mary 1006768675 85451 263106 Hospital 628320-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 Atugonza Judith 85451 263106 RB21/3 Facilitation-sensitization 13-Mar-19 3,240,000 MWASA CHARLES 85451 263106 564729-10 DEC18 PPS DECEMBER 2018 14-Dec-18 979,133 Atujuna Rovina 85451 263106 meetings-staff ofMulago 1000261487 Hospital 710474-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 ATUSINGUZA NELSON 85451 263106 1012544742 RB24/3 Facilitation-sensitization 13-Mar-19 3,240,000 Ndigendawa Edward 85451 263106 meetings-staff ofMulago 458510-10DEC18 PPS DECEMBER 2018 14-Dec-18 597,685 Babirye Prossy 85451 263106 Hospital 1006732654 RB25/3 Facilitation-sensitization 13-Mar-19 3,240,000 Nsereko Francis 85451 263106 628319-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 BIRUNGI ELIZABETH 85451 263106 meetings-staff ofMulago 1009636361 Hospital 456514-10DEC18 PPS DECEMBER 2018 14-Dec-18 597,685 Byamugisha Dalius 85451 263106 RB18/3 Facilitation-sensitization 13-Mar-19 3,240,000 Nyeko, Ponziano 85451 263106 1006733082 meetings-staff ofMulago 793699-10DEC18 PPS DECEMBER 2018 14-Dec-18 400,813 EMMANUEL BUSSAJA 85451 263106 Hospital 703253-10DEC18 PPS DECEMBER 2018 14-Dec-18 2,645,789 EMORU ARTHUR 85451 263106 RB28/3 Facilitation-sensitization 13-Mar-19 3,240,000 OMEGA JOTHAM 85451 263106 meetings-staff ofMulago 1010775479 783303-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 EVELYN KOMUKAMA 85451 263106 Hospital 655469-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 KABAREEBE MERCY 85451 263106 RB27/3 Facilitation-sensitization 13-Mar-19 3,240,000 Tuhairwe Tobia 85451 263106 GLAD 1010499523 meetings-staff ofMulago Hospital 694850-10DEC18 PPS DECEMBER 2018 14-Dec-18 2,645,789 KAKAIRE DENIS 85451 263106 1001855470 RB249/11 Filing and archiving docu- 20-Nov-18 500,000 Namagembe Carol 85451 263106 ments 698624-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 KANSIIME ROSEMARY 85451 263106 1011116381 RB273/11 Filing and archiving records 20-Nov-18 450,000 NAHWERA CAROLINE 85451 263106 1010404242 698628-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 KATISI SHARON 85451 263106 1011150027 RB271/11 Filing and archiving records 20-Nov-18 450,000 NANTALE REHEMAH 85451 263106 1010387227 708396-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 KEJIJA NAOME 85451 263106 1012539809 RB 179/1 Medical assistance-Niwaga- 20-Nov-18 1,330,000 Wafula Kenneth 85451 263106 ba Patricia 455412-10DEC18 PPS DECEMBER 2018 14-Dec-18 812,684 Kukundakwe Ritah 85451 263106 1006727583 RB 229/11 Medical expenses-drugs 20-Nov-18 1,365,000 Jalusiga O Howard 85451 263106 [Namanya Sarah] 456625-10DEC18 PPS DECEMBER 2018 14-Dec-18 597,685 Kuteesa Agatha 85451 263106 1006740773 RB99/5 Payment for garbage collec- 31-May-19 5,417,500 Hill Top Enterprises 85451 263106 tion-October’18 Ltd 696633-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 KYARIMPA RAKELI 85451 263106 1011459588 RB98/5 Payment for garbage collec- 31-May-19 5,417,500 Hill Top Enterprises 85451 263106 tion-September’18 Ltd 803548-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 LILIAN PATRICIA NA- 85451 263106 LUKWAGO 374185-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 Agaba Ambrose 85451 263106 167623 76601-10DEC18 PPS DECEMBER 2018 14-Dec-18 374,664 Luwedde Margaret 85451 263106 586488-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 MAZAPWE EZEKIEL 85451 263106 Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 231 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

698625-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 MEMBO BRIAN 85451 263106 KIRYOWA 696630-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 MFITUMUKIZA EM- 85451 263106 MANUEL 710446-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 MURYASINGURA 85451 263106 STELLA 628429-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 MUSIIMENTA CREAM 85451 263106 701987-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NABANJALA AISHA 85451 263106 1012436230 698779-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NAKALINZI BETTY 85451 263106 1012126734 705270-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NAKITO MARIAM 85451 263106 1011372799 702659-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NAMANYA PEACE 85451 263106 647320-10DEC18 PPS DECEMBER 2018 14-Dec-18 597,685 NAMARA PRIVAH 85451 263106 1010440843 577016-10DEC18 PPS DECEMBER 2018 14-Dec-18 2,149,133 NAMATOVU NDAGIRE 85451 263106 CHRISTINA 692479-10DEC18 PPS DECEMBER 2018 14-Dec-18 2,455,712 NAMBOOZE PHILO 85451 263106 1002661205 657219-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NAMIRIMU ALEXAN- 85451 263106 DRA 694852-10DEC18 PPS DECEMBER 2018 14-Dec-18 2,645,789 NAMPIINA GORRET 85451 263106 1010913264 460867-10DEC18 PPS DECEMBER 2018 14-Dec-18 597,685 Nankinga Joyce 85451 263106 1006802532 697982-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NATUSIIMA JOVINAH 85451 263106 684749-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NUWAGABA ROLYN 85451 263106 1010892632 122305-10DEC18 PPS DECEMBER 2018 14-Dec-18 2,645,789 Ochieng John Paul 85451 263106 456647-10DEC18 PPS DECEMBER 2018 14-Dec-18 597,685 Tumuhimbise Brenda 85451 263106 1006732647 803713-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 VICENT MBOWA 85451 263106 711329-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 WASIKE ERIC 85451 263106 1012974407 700639-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 ZABIBU BAKER 85451 263106 1012339070 623106-10DEC18 PPS DECEMBER 2018 14-Dec-18 6,669,548 Zeeman Reinder Jaco- 85451 263106 bus 91729-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 Jalusiga O Howard 85451 263106 [Namusisi Phiona] 20467-10DEC18C PPS DECEMBER 2018 [NSSF] 14-Dec-18 7,890,628 National Social 85451 263106 Security Fund-Fund Contributions 63056-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Achen Grace Yoga 85451 263106 205721-01FEB19 PPS FEBRUARY 2019 20-Feb-19 379,175 Agaba Naume 85451 263106 460959-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Aguti Tikila 85451 263106 1006740507 688118-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 AIJUKA MARGARET 85451 263106 698780-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 AKUGIZIBWE MAGEZI 85451 263106 DOREEN 1012167139

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 232 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

698625-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 MEMBO BRIAN 85451 263106 805832-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 ANDREW NYEKO 85451 263106 KIRYOWA 93250-01FEB19 PPS FEBRUARY 2019 20-Feb-19 264,011 Apeduno Deborah 85451 263106 696630-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 MFITUMUKIZA EM- 85451 263106 456241-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Apio Stella 1006607113 85451 263106 MANUEL 456234-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Asio Miriam 85451 263106 710446-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 MURYASINGURA 85451 263106 1006643438 STELLA 577019-01FEB19 PPS FEBRUARY 2019 20-Feb-19 407,954 ATENG JOSEPHINE 85451 263106 628429-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 MUSIIMENTA CREAM 85451 263106 456492-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Atim Mary 1006768675 85451 263106 701987-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NABANJALA AISHA 85451 263106 1012436230 224395-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Atuhaire Loice 85451 263106 698779-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NAKALINZI BETTY 85451 263106 456570-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Atuheirwe Janet 85451 263106 1012126734 1006731618 705270-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NAKITO MARIAM 85451 263106 564729-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Atujuna Rovina 85451 263106 1011372799 206718-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Atukunda Peace 85451 263106 702659-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NAMANYA PEACE 85451 263106 458508-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Babirye Febronius 85451 263106 647320-10DEC18 PPS DECEMBER 2018 14-Dec-18 597,685 NAMARA PRIVAH 85451 263106 1006730006 1010440843 458510-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Babirye Prossy 85451 263106 577016-10DEC18 PPS DECEMBER 2018 14-Dec-18 2,149,133 NAMATOVU NDAGIRE 85451 263106 1006732654 CHRISTINA 267473-01FEB19 PPS FEBRUARY 2019 20-Feb-19 489,735 Baligeya Henry 85451 263106 692479-10DEC18 PPS DECEMBER 2018 14-Dec-18 2,455,712 NAMBOOZE PHILO 85451 263106 214660-01FEB19 PPS FEBRUARY 2019 20-Feb-19 2,378,289 BASHASHA DESIRE 85451 263106 1002661205 MARSEY24170 657219-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NAMIRIMU ALEXAN- 85451 263106 628319-01 FEB19 PPS FEBRUARY 2019 20-Feb-19 1,629,133 BIRUNGI ELIZABETH 85451 263106 DRA 1009636361 694852-10DEC18 PPS DECEMBER 2018 14-Dec-18 2,645,789 NAMPIINA GORRET 85451 263106 65062-01FEB19 PPS FEBRUARY 2019 20-Feb-19 379,175 Birungi Susan 85451 263106 1010913264 455415-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Bonabana Editor 85451 263106 460867-10DEC18 PPS DECEMBER 2018 14-Dec-18 597,685 Nankinga Joyce 85451 263106 1006727552 1006802532 120566-01FEB19 PPS FEBRUARY 2019 20-Feb-19 2,378,289 Bwongyezibwa Kevin 85451 263106 697982-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NATUSIIMA JOVINAH 85451 263106 793699-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 EMMANUEL BUSSAJA 85451 263106 684749-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 NUWAGABA ROLYN 85451 263106 1010892632 564734-01FEB19 PPS FEBRUARY 2019 20-Feb-19 264,011 Eshiwan Keya Sarah 85451 263106 122305-10DEC18 PPS DECEMBER 2018 14-Dec-18 2,645,789 Ochieng John Paul 85451 263106 224379-01FEB19 PPS FEBRUARY 2019 20-Feb-19 489,735 Izahaye Innocent 85451 263106 456647-10DEC18 PPS DECEMBER 2018 14-Dec-18 597,685 Tumuhimbise Brenda 85451 263106 46545-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Jumba Edward 85451 263106 1006732647 655469-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 KABAREEBE MERCY 85451 263106 803713-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 VICENT MBOWA 85451 263106 GLAD 1010499523 711329-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 WASIKE ERIC 85451 263106 122812-01FEB19 PPS FEBRUARY 2019 20-Feb-19 279,581 Karyowa Habbib Yusuf 85451 263106 1012974407 698628-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 KATISI SHARON 85451 263106 700639-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 ZABIBU BAKER 85451 263106 1011150027 1012339070 456506-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Katusabe Sylivia 85451 263106 623106-10DEC18 PPS DECEMBER 2018 14-Dec-18 6,669,548 Zeeman Reinder Jaco- 85451 263106 1006753155 bus 205712-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Kawaga Rosemary 85451 263106 91729-10DEC18 PPS DECEMBER 2018 14-Dec-18 686,000 Jalusiga O Howard 85451 263106 64354-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Kemigisha Misk 77708 85451 263106 [Namusisi Phiona] 456515-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Kobugabe Assa 85451 263106 20467-10DEC18C PPS DECEMBER 2018 [NSSF] 14-Dec-18 7,890,628 National Social 85451 263106 1006732519 Security Fund-Fund Contributions 456628-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Kobusingye Agatha 85451 263106 1006729944 63056-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Achen Grace Yoga 85451 263106 209957-01FEB19 PPS FEBRUARY 2019 20-Feb-19 264,011 Komugabi Scovia 85451 263106 205721-01FEB19 PPS FEBRUARY 2019 20-Feb-19 379,175 Agaba Naume 85451 263106 455412-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Kukundakwe Ritah 85451 263106 460959-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Aguti Tikila 85451 263106 1006727583 1006740507 456625-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Kuteesa Agatha 85451 263106 688118-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 AIJUKA MARGARET 85451 263106 1006740773 698780-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 AKUGIZIBWE MAGEZI 85451 263106 803548-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 LILIAN PATRICIA NA- 85451 263106 DOREEN 1012167139 LUKWAGO Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 233 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

76601-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Luwedde Margaret 85451 263106 209711-01FEB19 PPS FEBRUARY 2019 20-Feb-19 264,011 Madhi John 85451 263106 206936-01FEB19 PPS FEBRUARY 2019 20-Feb-19 379,175 Mangeni Joseph 85451 263106 456645-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Mbambu Faith 85451 263106 1006732212 698625-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 MEMBO BRIAN 85451 263106 KIRYOWA 458499-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Mucyunguzi Mollen 85451 263106 1006734380 710446-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 MURYASINGURA 85451 263106 STELLA 628429-01 FEB19 PPS FEBRUARY 2019 20-Feb-19 1,629,133 MUSIIMENTA CREAM 85451 263106 462341-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Mutesi Minina 85451 263106 206965-01FEB19 PPS FEBRUARY 2019 20-Feb-19 371,257 Mutonyi Proscovia 85451 263106 203063-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Naafa Jane Rose 85451 263106 456624-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Nabateesa Venny 85451 263106 1006730034 564745-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Nagawa Roy 85451 263106 267414-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Najjoba Peragia 85451 263106 698779-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 NAKALINZI BETTY 85451 263106 1012126734 564137-01FEB19 PPS FEBRUARY 2019 20-Feb-19 371,257 NAKINTU IRENE 85451 263106 MAUREEN 224334-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Nakyeyune Barbara 85451 263106 68044-01FEB19 PPS FEBRUARY 2019 20-Feb-19 1,039,133 Nalubega Kigozi 85451 263106 Regina 220537-01FEB19 PPS FEBRUARY 2019 20-Feb-19 1,629,133 Nalubowa Haliimah 85451 263106 266284-01FEB19 PPS FEBRUARY 2019 20-Feb-19 1,629,133 Naluwende Sharon 85451 263106 210164-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Namagembe Faridah 85451 263106 702659-01fFEB PPS FEBRUARY 2019 20-Feb-19 1,629,133 NAMANYA PEACE 85451 263106 19 647320-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 NAMARA PRIVAH 85451 263106 1010440843 460868-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Namata Vivian 85451 263106 1006782735 206721-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Namugambe Lillian 85451 263106 229731-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Namugga Annet 85451 263106 460867-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Nankinga Joyce 85451 263106 1006802532 564730-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Nannozi Rose 85451 263106 564777-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 NANTONGO SSER- 85451 263106 WANGA SARAH 555098-01FEB19 PPS FEBRUARY 2019 20-Feb-19 264,011 NDAGIRE PROSSY 85451 263106 961553 458535-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Niwagaba Doreen 85451 263106 1006734090 266285-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Nsengiyumva Mildred 85451 263106 100566-01FEB19 PPS FEBRUARY 2019 20-Feb-19 504,806 Nsereko Francis 85451 263106

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 234 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

76601-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Luwedde Margaret 85451 263106 458289-01FEB19 PPS FEBRUARY 2019 20-Feb-19 1,748,289 RUBAMBARAMA JOL- 85451 263106 LY ELVAS26472 209711-01FEB19 PPS FEBRUARY 2019 20-Feb-19 264,011 Madhi John 85451 263106 458506-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Rukundo Agnes 85451 263106 206936-01FEB19 PPS FEBRUARY 2019 20-Feb-19 379,175 Mangeni Joseph 85451 263106 1006733534 456645-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Mbambu Faith 85451 263106 564139-01FEB19 PPS FEBRUARY 2019 20-Feb-19 264,011 RWABAYE INNOCENT 85451 263106 1006732212 103694-01FEB19 PPS FEBRUARY 2019 20-Feb-19 279,581 Ssali Emmanuel 85451 263106 698625-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 MEMBO BRIAN 85451 263106 KIRYOWA 118840-01FEB19 PPS FEBRUARY 2019 20-Feb-19 718,266 Tuhairwe Tobia 85451 263106 458499-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Mucyunguzi Mollen 85451 263106 458524-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Tukahirwa Dallen 85451 263106 1006734380 1006774067 710446-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 MURYASINGURA 85451 263106 456647-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Tumuhimbise Brenda 85451 263106 STELLA 1006732647 628429-01 FEB19 PPS FEBRUARY 2019 20-Feb-19 1,629,133 MUSIIMENTA CREAM 85451 263106 564731-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Tusiime Sarah Grace 85451 263106 462341-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Mutesi Minina 85451 263106 491893-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Tuyisingize Eunice 85451 263106 206965-01FEB19 PPS FEBRUARY 2019 20-Feb-19 371,257 Mutonyi Proscovia 85451 263106 209955-01FEB19 PPS FEBRUARY 2019 20-Feb-19 264,011 Uzamukunda Jane 85451 263106 203063-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Naafa Jane Rose 85451 263106 803713-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 VICENT MBOWA 85451 263106 456624-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Nabateesa Venny 85451 263106 206956-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Waalissa Sarah Na- 85451 263106 1006730034 munnungu 564745-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Nagawa Roy 85451 263106 224425-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Wakibuuza Betty 85451 263106 Bikobere 267414-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Najjoba Peragia 85451 263106 229214-01FEB19 PPS FEBRUARY 2019 20-Feb-19 415,871 Wayezu Juliet 85451 263106 698779-01FEB19 PPS FEBRUARY 2019 20-Feb-19 686,000 NAKALINZI BETTY 85451 263106 1012126734 700639-01 FEB19 PPS FEBRUARY 2019 20-Feb-19 293,133 ZABIBU BAKER 85451 263106 1012339070 564137-01FEB19 PPS FEBRUARY 2019 20-Feb-19 371,257 NAKINTU IRENE 85451 263106 MAUREEN 623106-01FEB19 PPS FEBRUARY 2019 20-Feb-19 6,529,110 Zeeman Reinder Jaco- 85451 263106 bus 224334-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Nakyeyune Barbara 85451 263106 20467-18 FEB19 PPS FEBRUARY 2019 [NSSF] 20-Feb-19 11,990,621 National Social 85451 263106 68044-01FEB19 PPS FEBRUARY 2019 20-Feb-19 1,039,133 Nalubega Kigozi 85451 263106 Security Fund-Fund Regina Contributions 220537-01FEB19 PPS FEBRUARY 2019 20-Feb-19 1,629,133 Nalubowa Haliimah 85451 263106 91729-15JUN19B PPS JUNE 2019 [Ajambo 14-Jun-19 534,000 Jalusiga O Howard 85451 263106 266284-01FEB19 PPS FEBRUARY 2019 20-Feb-19 1,629,133 Naluwende Sharon 85451 263106 Claire] 210164-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Namagembe Faridah 85451 263106 374185-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 Agaba Ambrose 85451 263106 167623 702659-01fFEB PPS FEBRUARY 2019 20-Feb-19 1,629,133 NAMANYA PEACE 85451 263106 19 688118-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 AIJUKA MARGARET 85451 263106 647320-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 NAMARA PRIVAH 85451 263106 629513-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 Ainamani Osebert 85451 263106 1010440843 593065-18MAR19 PPS MARCH 2019 19-Mar-19 429,956 AROMORACH CHARI- 85451 263106 460868-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Namata Vivian 85451 263106 TY OKULLO 1006782735 456234-18MAR19 PPS MARCH 2019 19-Mar-19 597,685 Asio Miriam 85451 263106 206721-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Namugambe Lillian 85451 263106 1006643438 229731-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Namugga Annet 85451 263106 577019-18MAR19 PPS MARCH 2019 19-Mar-19 407,954 ATENG JOSEPHINE 85451 263106 460867-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Nankinga Joyce 85451 263106 456492-18MAR19 PPS MARCH 2019 19-Mar-19 597,685 Atim Mary 1006768675 85451 263106 1006802532 458510-18MAR19 PPS MARCH 2019 19-Mar-19 597,685 Babirye Prossy 85451 263106 564730-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Nannozi Rose 85451 263106 1006732654 564777-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 NANTONGO SSER- 85451 263106 655469-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 KABAREEBE MERCY 85451 263106 WANGA SARAH GLAD 1010499523 555098-01FEB19 PPS FEBRUARY 2019 20-Feb-19 264,011 NDAGIRE PROSSY 85451 263106 698628-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 KATISI SHARON 85451 263106 961553 1011150027 458535-01FEB19 PPS FEBRUARY 2019 20-Feb-19 597,685 Niwagaba Doreen 85451 263106 708396-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 KEJIJA NAOME 85451 263106 1006734090 1012539809 266285-01FEB19 PPS FEBRUARY 2019 20-Feb-19 979,133 Nsengiyumva Mildred 85451 263106 803548-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 LILIAN PATRICIA NA- 85451 263106 LUKWAGO 100566-01FEB19 PPS FEBRUARY 2019 20-Feb-19 504,806 Nsereko Francis 85451 263106 586488-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 MAZAPWE EZEKIEL 85451 263106

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 235 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

698625-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 MEMBO BRIAN 85451 263106 KIRYOWA 696630-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 MFITUMUKIZA EM- 85451 263106 MANUEL 647320-18MAR19 PPS MARCH 2019 19-Mar-19 597,685 NAMARA PRIVAH 85451 263106 1010440843 657219-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 NAMIRIMU ALEXAN- 85451 263106 DRA 460867-18MAR19 PPS MARCH 2019 19-Mar-19 597,685 Nankinga Joyce 85451 263106 1006802532 684749-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 NUWAGABA ROLYN 85451 263106 1010892632 456647-18MAR19 PPS MARCH 2019 19-Mar-19 597,685 Tumuhimbise Brenda 85451 263106 1006732647 803713-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 VICENT MBOWA 85451 263106 711329-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 WASIKE ERIC 85451 263106 1012974407 623106-18MAR19 PPS MARCH 2019 19-Mar-19 6,589,853 Zeeman Reinder Jaco- 85451 263106 bus 703253-13 NO- PPS NOVEMBER 2018 5-Dec-18 179,660 EMORU ARTHUR 85451 263106 V18A 551174-13NOV18 PPS NOVEMBER 2018 [LST- 20-Nov-18 102,500 Uganda Revenue 85451 263106 KCCA] Authority -Revenue Collection 20467-13NOV18 PPS NOVEMBER 2018 [NSSF] 20-Nov-18 1,140,891 National Social 85451 263106 Security Fund-Fund Contributions RB243/11 Preparation of Budget 20-Nov-18 660,000 Ainamani Osebert 85451 263106 framework paper 2019/20 RB242/11 Preparation of Budget 20-Nov-18 660,000 KATISI SHARON 85451 263106 framework paper 2019/20 1011150027 RB241/11 Preparation of Budget 20-Nov-18 660,000 Makuza Bonny 85451 263106 framework paper 2019/20 RB240/11 Preparation of Budget 20-Nov-18 660,000 Matanda James 85451 263106 framework paper 2019/20 Wasike RB239/11 Preparation of Budget 20-Nov-18 660,000 MFITUMUKIZA EM- 85451 263106 framework paper 2019/20 MANUEL RB238/11 Preparation of Budget 20-Nov-18 660,000 OMEGA JOTHAM 85451 263106 framework paper 2019/20 1010775479 RB236/11 Preparation of Budget 20-Nov-18 366,340 NUWAMANYA DAVID 85451 263106 framework paper 2019/20 462803 [Ayebare Mable] RB237/11 Preparation of Budget 20-Nov-18 660,000 OMEGA JOTHAM 85451 263106 framework paper 2019/20 1010775479 [Ayebare Mable] RB277/11 Preparation of the Budget 20-Nov-18 132,052 Kemigisha Peace 85451 263106 framework paper 2019/20 71278 RB84/9 Procurement of cooking Gas 25-Sep-18 1,060,000 Alycom Investments 85451 263106 cylinders for refiring 45kgs- Ltd MHC/SUPLS/18-19/00017 RB118/10 Procurement of disposable 25-Oct-18 3,950,000 NOVAMED INTERNA- 85451 263106 thoracic drainage system TIONAL LIMITED

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 236 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

698625-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 MEMBO BRIAN 85451 263106 RB540/4 Procurement of filtered 17-Apr-19 43,000,000 Medequip Ltd 85451 263106 KIRYOWA blankets 696630-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 MFITUMUKIZA EM- 85451 263106 RB419/1 Procurement of tyres and 31-Jan-19 26,609,366 DEFIED X. LIMITED 85451 263106 MANUEL accessories 647320-18MAR19 PPS MARCH 2019 19-Mar-19 597,685 NAMARA PRIVAH 85451 263106 RB546/4 Procurement of dental 17-Apr-19 5,600,000 Uganda Medical 85451 263106 1010440843 supplies Equipment & Dental Supplies 657219-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 NAMIRIMU ALEXAN- 85451 263106 DRA RB82/9 Repair of CSSD IN THE MAIN 25-Sep-18 2,093,498 Setramaco Interna- 85451 263106 THEATRE tional 460867-18MAR19 PPS MARCH 2019 19-Mar-19 597,685 Nankinga Joyce 85451 263106 1006802532 RB274/11 Shifting equipment to Mu- 20-Nov-18 360,000 Nakalembe Azidah 85451 263106 lago Specialised Women’s 684749-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 NUWAGABA ROLYN 85451 263106 Hospital 1010892632 RB275/11 Updating internship records 20-Nov-18 350,000 Nabbanja Edith 85451 263106 456647-18MAR19 PPS MARCH 2019 19-Mar-19 597,685 Tumuhimbise Brenda 85451 263106 1006732647 RB272/11 Updating internship records 20-Nov-18 450,000 Namagembe Carol 85451 263106 803713-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 VICENT MBOWA 85451 263106 RB270/11 Updating medical interns 20-Nov-18 490,000 ABAASA ADAM 85451 263106 records 711329-18MAR19 PPS MARCH 2019 19-Mar-19 686,000 WASIKE ERIC 85451 263106 1012974407 RB269/11 Updating medical interns 20-Nov-18 490,000 Abeja Angella Benadet 85451 263106 records 623106-18MAR19 PPS MARCH 2019 19-Mar-19 6,589,853 Zeeman Reinder Jaco- 85451 263106 bus RB248/11 Updating medical interns 20-Nov-18 630,000 Abila Patrick 85451 263106 records 703253-13 NO- PPS NOVEMBER 2018 5-Dec-18 179,660 EMORU ARTHUR 85451 263106 V18A RB268/11 Updating medical interns 20-Nov-18 490,000 Agaba Ambrose 85451 263106 records 167623 551174-13NOV18 PPS NOVEMBER 2018 [LST- 20-Nov-18 102,500 Uganda Revenue 85451 263106 KCCA] Authority -Revenue RB247/11 Updating medical interns 20-Nov-18 630,000 Ahimbisibwe Gerald 85451 263106 Collection records 20467-13NOV18 PPS NOVEMBER 2018 [NSSF] 20-Nov-18 1,140,891 National Social 85451 263106 RB267/11 Updating medical interns 20-Nov-18 490,000 Ahimbisibwe Juliet 85451 263106 Security Fund-Fund records Contributions RB266/11 Updating medical interns 20-Nov-18 490,000 Akiira Sylvia Grace 85451 263106 RB243/11 Preparation of Budget 20-Nov-18 660,000 Ainamani Osebert 85451 263106 records framework paper 2019/20 RB265/11 Updating medical interns 20-Nov-18 490,000 AROMORACH CHARI- 85451 263106 RB242/11 Preparation of Budget 20-Nov-18 660,000 KATISI SHARON 85451 263106 records TY OKULLO framework paper 2019/20 1011150027 RB264/11 Updating medical interns 20-Nov-18 490,000 Byenkya Julius 85451 263106 RB241/11 Preparation of Budget 20-Nov-18 660,000 Makuza Bonny 85451 263106 records framework paper 2019/20 RB263/11 Updating medical interns 20-Nov-18 490,000 Happy David 85451 263106 RB240/11 Preparation of Budget 20-Nov-18 660,000 Matanda James 85451 263106 records framework paper 2019/20 Wasike RB262/11 Updating medical interns 20-Nov-18 490,000 KANSIIME FORTU- 85451 263106 RB239/11 Preparation of Budget 20-Nov-18 660,000 MFITUMUKIZA EM- 85451 263106 records NATE 1003685687 framework paper 2019/20 MANUEL RB246/11 Updating medical interns 20-Nov-18 630,000 KATISI SHARON 85451 263106 RB238/11 Preparation of Budget 20-Nov-18 660,000 OMEGA JOTHAM 85451 263106 records 1011150027 framework paper 2019/20 1010775479 RB261/11 Updating medical interns 20-Nov-18 490,000 Kemigisha Peace 85451 263106 RB236/11 Preparation of Budget 20-Nov-18 366,340 NUWAMANYA DAVID 85451 263106 records 71278 framework paper 2019/20 462803 RB260/11 Updating medical interns 20-Nov-18 490,000 Kitimbo Sylivia Mar- 85451 263106 [Ayebare Mable] records garet RB237/11 Preparation of Budget 20-Nov-18 660,000 OMEGA JOTHAM 85451 263106 RB259/11 Updating medical interns 20-Nov-18 490,000 Kiyingi Moses 85451 263106 framework paper 2019/20 1010775479 records [Ayebare Mable] RB245/11 Updating medical interns 20-Nov-18 630,000 Matanda James 85451 263106 RB277/11 Preparation of the Budget 20-Nov-18 132,052 Kemigisha Peace 85451 263106 records Wasike framework paper 2019/20 71278 RB258/11 Updating medical interns 20-Nov-18 490,000 MATOVU DENIS 85451 263106 RB84/9 Procurement of cooking Gas 25-Sep-18 1,060,000 Alycom Investments 85451 263106 records 1009650797 cylinders for refiring 45kgs- Ltd MHC/SUPLS/18-19/00017 RB257/11 Updating medical interns 20-Nov-18 490,000 MAZAPWE EZEKIEL 85451 263106 records RB118/10 Procurement of disposable 25-Oct-18 3,950,000 NOVAMED INTERNA- 85451 263106 thoracic drainage system TIONAL LIMITED RB244/11 Updating medical interns 20-Nov-18 630,000 Muzaki Susan Ouma 85451 263106 records

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 237 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB256/11 Updating medical interns 20-Nov-18 490,000 Nabbanja Edith 85451 263106 records RB255/11 Updating medical interns 20-Nov-18 490,000 Nabbanja Pascalina 85451 263106 records RB254/11 Updating medical interns 20-Nov-18 490,000 Nakalembe Azidah 85451 263106 records RB251/11 Updating medical interns 20-Nov-18 490,000 Nandawula Florence 85451 263106 records RB253/11 Updating medical interns 20-Nov-18 490,000 Nandawula Florence 85451 263106 records RB252/11 Updating medical interns 20-Nov-18 490,000 Odongo Richard 85451 263106 records P’Ochama RB250/11 Updating internship records 20-Nov-18 500,000 Akiira Sylvia Grace 85451 263106 RB 204/11 Validation and ascertainment 20-Nov-18 4,800,000 BATERANA BYARUGA- 85451 263106 of inventories BA BONIVENTURE SUB-TOTAL 459,490,521 08478 PURCHASE OF OFFICE AND RESIDETIAL FURNITURE AND FITTINGS

RB83/5 Residential staff hous- 29-May-19 297,271,176 Block Technical Ser- 85478 312203 es-50% Retention balance vices LTD RB76/5 Supply of heavy duty trolley 28-May-19 8,400,000 VETOGRO ENTER- 85478 312203 jack PRISES LIMITED RB666/4 Supply of electrical acces- 23-Apr-19 16,365,000 Alycom Investments 85478 312203 sories Ltd RB666/4 Supply of electrical acces- 23-Apr-19 2,945,700 Alycom Investments 85478 312203 sories Ltd RB627/4 Burglar proof at Mwana- 23-Apr-19 4,918,000 Alycom Investments 85478 312203 mugimu kitchen Ltd RB274/8 Balance paid on Certificate 20-Aug-18 125,000,000 Roko Construction Ltd 85478 312203 No.3 SUB-TOTAL 454,899,876 085482 STAFF HOUSE CONSTRUCTION AND REHABILITATION

RB82/5 Supply and installation of 28-May-19 52,182,200 SIIMATEC SERVICES 85482 312102 airconditioners-Orthope- LIMITED adics RB75/2 Upgrading of Water System 18-Feb-19 346,713,932 Block Technical Ser- 85482 312102 to Mulago Hospital at Mula- vices LTD go Hill SUB-TOTAL 398,896,132 MOH Project 1344 Renovation and Equiping of Kayunga and Yumbe General Hospitals, (Output 080280 Hospital Construction/ rehabilitation) D128/NOV18/1344 MOH contribution towards 16/11/2018 1,565,191,615 EMERGENCY LIFE 80280 312101 the construction of the pea- SUPPORT FOR CIVIL- diatric hospital. IAN WAR VICTIMS D48/AUG18/1344 MOH contribution towards 31/08/2018 1,112,451,439 EMERGENCY LIFE 80280 312101 the construction of the pea- SUPPORT FOR CIVIL- diatric hospital. IAN WAR VICTIMS Sub-Total 2,677,643,054

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 238 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

RB256/11 Updating medical interns 20-Nov-18 490,000 Nabbanja Edith 85451 263106 Project 1185 Italian Support to HSSP and PRDP (Output 080201 Monitoring, Supervision and Evaluation of Health Systems) records RB255/11 Updating medical interns 20-Nov-18 490,000 Nabbanja Pascalina 85451 263106 D99/JUN19/0220 Facilitation during technical 19/06/2019 9,528 Muwanga Cissy 80201 227001 records support supervision and col- lection of accountabilities. RB254/11 Updating medical interns 20-Nov-18 490,000 Nakalembe Azidah 85451 263106 records D102/NOV18/0220 Fuel Consumption for Q2 16/11/2018 7,500,000 Vivo Energy Uganda 80201 227004 2018/2019 Limited RB251/11 Updating medical interns 20-Nov-18 490,000 Nandawula Florence 85451 263106 records D31/AUG18/0220 Fuel for Q1 2018/2018 activi- 9/8/2018 7,500,000 United Bank For Africa 80201 227004 ties.Projects Government Fuel RB253/11 Updating medical interns 20-Nov-18 490,000 Nandawula Florence 85451 263106 records D10 /MAY19/1027 Deposit of fuel for Q.4 of FY 16/05/2019 5,000,000 Vivo Energy Uganda 80201 227004 2018/19 under projects. Limited RB252/11 Updating medical interns 20-Nov-18 490,000 Odongo Richard 85451 263106 records P’Ochama D125/JUN19/1344 Establishment of a docu- 21/06/2019 31,779,661 Klan Logistcs Limited 80201 225001 ment management system RB250/11 Updating internship records 20-Nov-18 500,000 Akiira Sylvia Grace 85451 263106 for MOH. RB 204/11 Validation and ascertainment 20-Nov-18 4,800,000 BATERANA BYARUGA- 85451 263106 D125/JUN19/1344 Establishment of a docu- 21/06/2019 5,720,339 Klan Logistcs Limited 80201 225001 of inventories BA BONIVENTURE ment management system SUB-TOTAL 459,490,521 for MOH. 08478 PURCHASE OF OFFICE AND RESIDETIAL FURNITURE AND FITTINGS D38/JAN19/1413 Facilitation to check the 24/01/2019 2,020,000 NAKALEMBE IMMAC- 80201 227001 current Audit Comment of ULATE 797321 RB83/5 Residential staff hous- 29-May-19 297,271,176 Block Technical Ser- 85478 312203 Motor Vehicles in the District es-50% Retention balance vices LTD Western and Central Region. RB76/5 Supply of heavy duty trolley 28-May-19 8,400,000 VETOGRO ENTER- 85478 312203 D42/JAN19/1413 Facilitation to check the 24/01/2019 1,160,000 Segawa Moses 35712 80201 227001 jack PRISES LIMITED current Audit Comment of RB666/4 Supply of electrical acces- 23-Apr-19 16,365,000 Alycom Investments 85478 312203 Motor Vehicles in the District sories Ltd Western and Central Region. RB666/4 Supply of electrical acces- 23-Apr-19 2,945,700 Alycom Investments 85478 312203 D37/JAN19/1413 Facilitation to check the 24/01/2019 1,100,000 Tukahirwa James 80201 227001 sories Ltd current Audit Comment of Byenjeru Motor Vehicles in the District RB627/4 Burglar proof at Mwana- 23-Apr-19 4,918,000 Alycom Investments 85478 312203 Western and Central Region. mugimu kitchen Ltd D41/JAN19/1413 Facilitation to check the 24/01/2019 1,100,000 GORRET NABYONGA 80201 227001 RB274/8 Balance paid on Certificate 20-Aug-18 125,000,000 Roko Construction Ltd 85478 312203 current Audit Comment of No.3 Motor Vehicles in the District Western and Central Region. SUB-TOTAL 454,899,876 D40/JAN19/1413 Facilitation to check the 24/01/2019 550,000 NDAWULA ENOCK 80201 227001 085482 STAFF HOUSE CONSTRUCTION AND REHABILITATION current Audit Comment of 15303 RB82/5 Supply and installation of 28-May-19 52,182,200 SIIMATEC SERVICES 85482 312102 Motor Vehicles in the District airconditioners-Orthope- LIMITED Western and Central Region. adics D39/JAN19/1413 Facilitation to check the 24/01/2019 550,000 Mukungu Bob 80201 227001 RB75/2 Upgrading of Water System 18-Feb-19 346,713,932 Block Technical Ser- 85482 312102 current Audit Comment of to Mulago Hospital at Mula- vices LTD Motor Vehicles in the District go Hill Western and Central Region. SUB-TOTAL 398,896,132 D36/JAN19/1440 Fuel for Q3 2018/2019 16/01/2019 10,000,000 Vivo Energy Uganda 80201 227004 Limited MOH Sub-Total 73,989,528 Project 1344 Renovation and Equiping of Kayunga and Yumbe General Hospitals, (Output 080280 Hospital Construction/ rehabilitation) Project 1187 Support to Mulago Hospital Rehabilitation (Output 080201 Monitoring, Supervision and Evaluation of Health Systems) D128/NOV18/1344 MOH contribution towards 16/11/2018 1,565,191,615 EMERGENCY LIFE 80280 312101 the construction of the pea- SUPPORT FOR CIVIL- D27/MAR19/1187 Sitting allowance for 26/03/2019 1,200,000 Byanyima Kusaba 80201 211103 diatric hospital. IAN WAR VICTIMS IHMS evaluation commit- Rosemary tee members for Bbosa D48/AUG18/1344 MOH contribution towards 31/08/2018 1,112,451,439 EMERGENCY LIFE 80280 312101 Tony(400,000), Nakkazi the construction of the pea- SUPPORT FOR CIVIL- Emily(400,000) and Lwanyo diatric hospital. IAN WAR VICTIMS Simon Peter(400,000) Sub-Total 2,677,643,054 D30/MAR19/1187 Sitting allowance for IHMS 26/03/2019 400,000 AMENY JIMMY 80201 211103 evaluation committee mem- 1000847864 bers.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 239 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

D31/MAR19/1187 Sitting allowance for IHMS 26/03/2019 400,000 LORNAH NAMAKOYE 80201 211103 evaluation committee mem- bers. D25/MAR19/1187 Sitting allowance for IHMS 26/03/2019 400,000 Byanyima Kusaba 80201 211103 evaluation committee mem- Rosemary bers. D04 /MAR19/1187 Advance for Development of 20/03/2019 10,000,000 Tukahirwa James 80201 228002 the database for E Card for Byenjeru MOH Vehicle management D89/NOV18/1187 Sitting allowance for 9/11/2018 900,000 Byanyima Kusaba 80201 211103 members of the Integrated Rosemary Health Management System Committee that sat on 9th, 10th, 11th, 12th and 13th of July 2018 for Bbosa Tonny and Nakazzi E D87/NOV18/1187 Sitting allowance for 9/11/2018 500,000 Byanyima Kusaba 80201 211103 members of the Integrated Rosemary Health Management System Committee that sat on 9th, 10th, 11th, 12th and 13th of July 2018. D88/NOV18/1187 Sitting allowance for 9/11/2018 450,000 AMENY JIMMY 80201 211103 members of the Integrated 1000847864 Health Management System Committee that sat on 9th, 10th, 11th, 12th and 13th of July 2018. D92/NOV18/1187 Sitting allowance for 9/11/2018 450,000 LORNAH NAMAKOYE 80201 211103 members of the Integrated Health Management System Committee that sat on 9th, 10th, 11th, 12th and 13th of July 2018. D261/DEC18/1187 Facilitation to a team who 21/12/2018 5,200,000 Omojong Yovan Pat- 80201 211103 Verified list of Equipment rick and Furniture supplied to Kawempe and Kiruddu hospitals. D23/MAR19/0220 Servicing of Motor Vehicles 15/03/2019 652,376 The Cooper Motor 80201 228002 No. UG 5337M, UG 5563M, Corporation Uganda UG 5337M and UG 5410M. Limited D23/MAR19/0220 Servicing of Motor Vehicles 15/03/2019 117,428 The Cooper Motor 80201 228002 No. UG 5337M, UG 5563M, Corporation Uganda UG 5337M and UG 5410M. Limited D102/NOV18/0220 Fuel Consumption for Q2 16/11/2018 20,000,000 Vivo Energy Uganda 80201 227004 2018/2019 Limited D10 /MAY19/1027 Deposit of fuel for Q.4 of FY 16/05/2019 7,000,000 Vivo Energy Uganda 80201 227004 2018/19 under projects. Limited R93/JUN19/1344 Advance requirements at 17/06/2019 1,270,715 DAVID LUBYAYI 80201 228002 inhouse service bay. R456/FEB19/1436 Servicing of Motor Vehicle 1/3/2019 630,867 The Cooper Motor 80201 228002 No.UG 5415M Corporation Uganda Limited R456/FEB19/1436 Servicing of Motor Vehicle 1/3/2019 113,556 The Cooper Motor 80201 228002 No.UG 5415M Corporation Uganda Limited

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 240 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

D31/MAR19/1187 Sitting allowance for IHMS 26/03/2019 400,000 LORNAH NAMAKOYE 80201 211103 D36/JAN19/1440 Fuel for Q3 2018/2019 16/01/2019 7,000,000 Vivo Energy Uganda 80201 227004 evaluation committee mem- Limited bers. Sub-Total 56,684,942 D25/MAR19/1187 Sitting allowance for IHMS 26/03/2019 400,000 Byanyima Kusaba 80201 211103 evaluation committee mem- Rosemary Project 1243 Rehabilitation and Construction of General Hospitals (Output 080201 Monitoring, Supervision and Evaluation of Health bers. Systems) D04 /MAR19/1187 Advance for Development of 20/03/2019 10,000,000 Tukahirwa James 80201 228002 D102/NOV18/0220 Fuel Consumption for Q2 16/11/2018 5,500,000 Vivo Energy Uganda 80201 227004 the database for E Card for Byenjeru 2018/2019 Limited MOH Vehicle management D31/AUG18/0220 Fuel for Q1 2018/2018 activi- 9/8/2018 5,500,000 United Bank For Africa 80201 227004 D89/NOV18/1187 Sitting allowance for 9/11/2018 900,000 Byanyima Kusaba 80201 211103 ties.Projects Government Fuel members of the Integrated Rosemary Health Management System D99/JUN19/0220 Facilitation during technical 19/06/2019 338,000 Muwanga Cissy 80201 227001 Committee that sat on 9th, support supervision and col- 10th, 11th, 12th and 13th of lection of accountabilities. July 2018 for Bbosa Tonny D10 /MAY19/1027 Deposit of fuel for Q.4 of FY 16/05/2019 2,500,000 Vivo Energy Uganda 80201 227004 and Nakazzi E 2018/19 under projects. Limited D87/NOV18/1187 Sitting allowance for 9/11/2018 500,000 Byanyima Kusaba 80201 211103 D22/SEP18/1413 Overtime allowance for the 10/9/2018 764,739 Nabayego Harriet 80201 211103 members of the Integrated Rosemary support staff in top man- 14974 Health Management System agement offices for Q.1 of FY Committee that sat on 9th, 2018/19. 10th, 11th, 12th and 13th of July 2018. D23/SEP18/1413 Overtime allowance for the 10/9/2018 764,739 Nabaala Musitafa 80201 211103 support staff in top man- 1006840869 D88/NOV18/1187 Sitting allowance for 9/11/2018 450,000 AMENY JIMMY 80201 211103 agement offices for Q.1 of FY members of the Integrated 1000847864 2018/19. Health Management System Committee that sat on 9th, D24/SEP18/1413 Overtime allowance for the 10/9/2018 764,739 Kisitu Meddy 80201 211103 10th, 11th, 12th and 13th of support staff in top man- 1002068956 July 2018. agement offices for Q.1 of FY 2018/19. D92/NOV18/1187 Sitting allowance for 9/11/2018 450,000 LORNAH NAMAKOYE 80201 211103 members of the Integrated D25/SEP18/1413 Overtime allowance for the 10/9/2018 764,739 Nyakuni Kosta 80201 211103 Health Management System support staff in top man- Committee that sat on 9th, agement offices for Q.1 of FY 10th, 11th, 12th and 13th of 2018/19. July 2018. D36/JAN19/1440 Fuel for Q3 2018/2019 16/01/2019 6,500,000 Vivo Energy Uganda 80201 227004 D261/DEC18/1187 Facilitation to a team who 21/12/2018 5,200,000 Omojong Yovan Pat- 80201 211103 Limited Verified list of Equipment rick Sub-Total 23,396,956 and Furniture supplied to Kawempe and Kiruddu Project 1344 Renovation and Equipping of Kayunga and Yumbe General Hospitals (Output 080201 Monitoring, Supervision and hospitals. Evaluation of Health Systems) D23/MAR19/0220 Servicing of Motor Vehicles 15/03/2019 652,376 The Cooper Motor 80201 228002 D02/MAR19/1344 Maintenance of MOH 7/3/2019 1,498,597 CLEAN ENVIRON- 80201 224004 No. UG 5337M, UG 5563M, Corporation Uganda flower gardens for January, MENT JANITORIAL (U) UG 5337M and UG 5410M. Limited Febuary and March 2019. LIMITED D23/MAR19/0220 Servicing of Motor Vehicles 15/03/2019 117,428 The Cooper Motor 80201 228002 D02/MAR19/1344 Maintenance of MOH 7/3/2019 269,747 CLEAN ENVIRON- 80201 224004 No. UG 5337M, UG 5563M, Corporation Uganda flower gardens for January, MENT JANITORIAL (U) UG 5337M and UG 5410M. Limited Febuary and March 2019. LIMITED D102/NOV18/0220 Fuel Consumption for Q2 16/11/2018 20,000,000 Vivo Energy Uganda 80201 227004 D125/JUN19/1344 Establishment of a docu- 21/06/2019 1,533,898 Klan Logistcs Limited 80201 225002 2018/2019 Limited ment management system for MOH. D10 /MAY19/1027 Deposit of fuel for Q.4 of FY 16/05/2019 7,000,000 Vivo Energy Uganda 80201 227004 2018/19 under projects. Limited D125/JUN19/1344 Establishment of a docu- 21/06/2019 276,102 Klan Logistcs Limited 80201 225002 ment management system R93/JUN19/1344 Advance requirements at 17/06/2019 1,270,715 DAVID LUBYAYI 80201 228002 for MOH. inhouse service bay. D11/JUN19/1344 Facilitation for the activities 12/6/2019 1,602,000 Kabagambe Richard 80201 225002 R456/FEB19/1436 Servicing of Motor Vehicle 1/3/2019 630,867 The Cooper Motor 80201 228002 to mark the Budget week. Tureebe No.UG 5415M Corporation Uganda Limited D99/JUN19/0220 Facilitation during technical 19/06/2019 347,373 Muwanga Cissy 80201 227001 support supervision and col- R456/FEB19/1436 Servicing of Motor Vehicle 1/3/2019 113,556 The Cooper Motor 80201 228002 lection of accountabilities. No.UG 5415M Corporation Uganda Limited D98/JU N19/0220 Facilitation during technical 19/06/2019 160,454 ISAAC EREGU ODON- 80201 227001 support supervision and col- GO lection of accountabilities.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 241 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

D43/MAR19/0220 Facilitation during the 26/03/2019 2,109,000 Ebuju Kokas 80201 227001 Inspector General of Global Fund field visits. D38/MAR19/0220 Facilitation during the 26/03/2019 1,320,000 Kamasaka Carolyn 80201 227001 Inspector General of Global Fund field visits. D41/MAR19/0220 Facilitation during the 26/03/2019 1,320,000 Balidawa Hudson 80201 227001 Inspector General of Global Fund field visits. D44/MAR19/0220 Facilitation during the 26/03/2019 1,320,000 Mulyazaawo Mathias 80201 227001 Inspector General of Global Kasule Fund field visits. D42/MAR19/0220 Facilitation during the 26/03/2019 660,000 Kisuule Musoke 80201 227001 Inspector General of Global Gideon Fund field visits(Driver) D45/MAR19/0220 Facilitation during the 26/03/2019 660,000 Ebuju Kokas 80201 227001 Inspector General of Global Fund field visits(Driver) D39/MAR19/0220 Facilitation during the 26/03/2019 660,000 Oyesiga Edbert 80201 227001 Inspector General of Global Fund field visits(Mukulu Musa) D36/MAR19/0220 Facilitation during the 26/03/2019 30,673 Lucia Ayebazibwe 80201 227001 Inspector General of Global Baguma Fund field visits(Driver) D102/NOV18/0220 Fuel Consumption for Q2 16/11/2018 16,895,000 Vivo Energy Uganda 80201 227004 2018/2019 Limited D23/MAR19/0220 Servicing of Motor Vehicles 15/03/2019 1,029,098 The Cooper Motor 80201 228002 No. UG 5337M, UG 5563M, Corporation Uganda UG 5337M and UG 5410M. Limited D23/MAR19/0220 Servicing of Motor Vehicles 15/03/2019 185,238 The Cooper Motor 80201 228002 No. UG 5337M, UG 5563M, Corporation Uganda UG 5337M and UG 5410M. Limited D149/NOV18/1027 Deposit of funds to cater for 26/11/2018 8,500,000 Umeme Limited. 80201 223005 MOH power bills. D10 /MAY19/1027 Deposit of fuel for Q.4 of FY 16/05/2019 10,470,008 Vivo Energy Uganda 80201 227004 2018/19 under projects. Limited D118/JUN19/1027 Servicing of MOH IT Equip- 20/06/2019 8,644,067 Numwe Uganda 80201 228003 ments. Limited D118/JUN19/1027 Servicing of MOH IT Equip- 20/06/2019 1,555,933 Numwe Uganda 80201 228003 ments. Limited D86/APR19/1187 Funds advanced for washing 30/04/2019 411,000 Otwom Robson 80438 80201 228002 of Hon. MOH motor vehicle No.UG 5603 M. R455/FEB19/1436 Procurement of Vehicle 1/3/2019 1,150,254 MAC EAST AFRICA 80201 228002 spare parts for MOH garage. LTD R455/FEB19/1436 Procurtement of Vehicle 1/3/2019 207,046 MAC EAST AFRICA 80201 228002 spare parts for MOH garage. LTD D36/JAN19/1440 Fuel for Q3 2018/2019 16/01/2019 13,470,000 Vivo Energy Uganda 80201 227004 Limited Sub-Total 76,285,488 Project 1393 Construction and Equipping of the International Specialized Hospital of Uganda (Output 080201 Monitoring, Supervision and Evaluation of Health Systems)

D75a/MAY19/1344 Deposit of funds for airtime 12/6/2019 3,023,000 MTN Uganda Limited 80201 222001 in respect of KAYUP project day to day operations. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 242 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions D43/MAR19/0220 Facilitation during the 26/03/2019 2,109,000 Ebuju Kokas 80201 227001 Inspector General of Global D101/MAY19/1344 Funds deposited for internet 12/6/2019 1,356,000 AFRICELL UGANDA 80201 222001 Fund field visits. in respect of KAYUP project. LIMITED D38/MAR19/0220 Facilitation during the 26/03/2019 1,320,000 Kamasaka Carolyn 80201 227001 D102/MAY19/1344 Funds deposited for internet 12/6/2019 297,000 MTN Uganda Limited 80201 222001 Inspector General of Global in respect of KAYUP project. Fund field visits. D102/NOV18/0220 Fuel Consumption for Q2 16/11/2018 5,000,000 Vivo Energy Uganda 80201 227004 D41/MAR19/0220 Facilitation during the 26/03/2019 1,320,000 Balidawa Hudson 80201 227001 2018/2019 Limited Inspector General of Global Fund field visits. D31/AUG18/0220 Fuel for Q1 2018/2018 activi- 9/8/2018 5,000,000 United Bank For Africa 80201 227004 ties Projects Government Fuel D44/MAR19/0220 Facilitation during the 26/03/2019 1,320,000 Mulyazaawo Mathias 80201 227001 Inspector General of Global Kasule Sub-Total 14,676,000 Fund field visits. Project 1394 Regional Hospital for Paediatric Surgery (Output 080201 Monitoring, Supervision and Evaluation of Health Systems) D42/MAR19/0220 Facilitation during the 26/03/2019 660,000 Kisuule Musoke 80201 227001 Inspector General of Global Gideon D102/NOV18/0220 Fuel Consumption for Q2 16/11/2018 3,750,000 Vivo Energy Uganda 80201 227004 Fund field visits(Driver) 2018/2019 Limited D45/MAR19/0220 Facilitation during the 26/03/2019 660,000 Ebuju Kokas 80201 227001 D31/AUG18/0220 Fuel for Q1 2018/2019 activi- 9/8/2018 3,750,000 United Bank For Africa 80201 227004 Inspector General of Global ties for Projects Government Fuel Fund field visits(Driver) D36/JAN19/1440 Fuel for Q3 2018/2019 16/01/2019 7,500,000 Vivo Energy Uganda 80201 227004 D39/MAR19/0220 Facilitation during the 26/03/2019 660,000 Oyesiga Edbert 80201 227001 Limited Inspector General of Global Sub-Total 15,000,000 Fund field visits(Mukulu Musa) 1440 Uganda Reproductive Maternal and Child Health Services Improvement Project (Output 080201 Monitoring, Supervision and Evaluation of Health Systems) D36/MAR19/0220 Facilitation during the 26/03/2019 30,673 Lucia Ayebazibwe 80201 227001 Inspector General of Global Baguma D25/JUN19/1440 Honoraria for extra work 12/6/2019 24,000,000 ATWINE DIANA 80201 211102 Fund field visits(Driver) done in GAVI and URMCHPP projects for the period July D102/NOV18/0220 Fuel Consumption for Q2 16/11/2018 16,895,000 Vivo Energy Uganda 80201 227004 2018 to June 2019. 2018/2019 Limited D26/JUN19/1440 Honoraria for extra work 12/6/2019 20,400,000 Ssegawa Ronald Gya- 80201 211102 D23/MAR19/0220 Servicing of Motor Vehicles 15/03/2019 1,029,098 The Cooper Motor 80201 228002 done in GAVI and URMCHPP genda 68469 No. UG 5337M, UG 5563M, Corporation Uganda projects for the period July UG 5337M and UG 5410M. Limited 2018 to June 2019. D23/MAR19/0220 Servicing of Motor Vehicles 15/03/2019 185,238 The Cooper Motor 80201 228002 D27/JUN19/1440 Honoraria for extra work 12/6/2019 5,600,000 Naluzze Harriet 80201 211102 No. UG 5337M, UG 5563M, Corporation Uganda done in GAVI and URMCHPP UG 5337M and UG 5410M. Limited projects for the period July D149/NOV18/1027 Deposit of funds to cater for 26/11/2018 8,500,000 Umeme Limited. 80201 223005 2018 to June 2019. MOH power bills. D14/JUN19/1440 Perdiem during supervision 12/6/2019 754,000 PETER WAFULA KA- 80201 211103 D10 /MAY19/1027 Deposit of fuel for Q.4 of FY 16/05/2019 10,470,008 Vivo Energy Uganda 80201 227004 and site site meetings of ZINDU 2018/19 under projects. Limited Spain Uganda Debt Swap Project. D118/JUN19/1027 Servicing of MOH IT Equip- 20/06/2019 8,644,067 Numwe Uganda 80201 228003 ments. Limited D87/APR19/1440 Funds advanced to cater for 30/04/2019 120,000 MBABAZI JULIET 80201 211103 Imprest and equipment for 15665 D118/JUN19/1027 Servicing of MOH IT Equip- 20/06/2019 1,555,933 Numwe Uganda 80201 228003 URMNCHIP. ments. Limited D14/JUN19/1440 Perdiem during supervision 12/6/2019 3,096,000 PETER WAFULA KA- 80201 227001 D86/APR19/1187 Funds advanced for washing 30/04/2019 411,000 Otwom Robson 80438 80201 228002 and site site meetings of ZINDU of Hon. MOH motor vehicle Spain Uganda Debt Swap No.UG 5603 M. Project. R455/FEB19/1436 Procurement of Vehicle 1/3/2019 1,150,254 MAC EAST AFRICA 80201 228002 D15/JUN19/1440 Perdiem during supervision 12/6/2019 1,925,000 Ndawula Muhamad 80201 227001 spare parts for MOH garage. LTD and site site meetings of 15399 Spain Uganda Debt Swap R455/FEB19/1436 Procurtement of Vehicle 1/3/2019 207,046 MAC EAST AFRICA 80201 228002 Project. spare parts for MOH garage. LTD D34a/Facilitation for a follow-up 6/11/2018 2,330,000 GORRET NABYONGA 80201 227001 D36/JAN19/1440 Fuel for Q3 2018/2019 16/01/2019 13,470,000 Vivo Energy Uganda 80201 227004 NOV18/1440 on funds disbursed to RRHs Limited for Health Promotion Cam- Sub-Total 76,285,488 paigns. Project 1393 Construction and Equipping of the International Specialized Hospital of Uganda (Output 080201 Monitoring, D32/NOV18/1440 Facilitation for a follow-up 6/11/2018 1,979,000 KILAMA CHARLES 80201 227001 Supervision and Evaluation of Health Systems) on funds disbursed to RRHs 18344 for Health Promotion Cam- D75a/MAY19/1344 Deposit of funds for airtime 12/6/2019 3,023,000 MTN Uganda Limited 80201 222001 paigns. in respect of KAYUP project day to day operations. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 243 Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

D39/NOV18/1440 Facilitation for a follow-up 6/11/2018 910,000 Naluzze Harriet 80201 227001 on funds disbursed to RRHs for Health Promotion Cam- paigns. D33/NOV18/1440 Facilitation for a follow-up 6/11/2018 910,000 DAVID KATABARWA 80201 227001 on funds disbursed to RRHs 69408 for Health Promotion Cam- paigns. D35/NOV18/1440 Facilitation for a follow-up 6/11/2018 770,000 Tukahirwa James 80201 227001 on funds disbursed to RRHs Byenjeru for Health Promotion Cam- paigns. D41/NOV18/1440 Facilitation for a follow-up 6/11/2018 770,000 KIGUDDE IVAN 80201 227001 on funds disbursed to RRHs for Health Promotion Cam- paigns. D38/NOV18/1440 Facilitation for a follow-up 6/11/2018 770,000 Kanakulya Robert 80201 227001 on funds disbursed to RRHs for Health Promotion Cam- paigns. D40/NOV18/1440 Facilitation for a follow-up 6/11/2018 770,000 Betty Ligyalingi 80201 227001 on funds disbursed to RRHs for Health Promotion Cam- paigns. D42/NOV18/1440 Facilitation for a follow-up 6/11/2018 385,000 Kagimu Zacheaus 80201 227001 on funds disbursed to RRHs 15050 for Health Promotion Cam- paigns. D37/NOV18/1440 Facilitation for a follow-up 6/11/2018 385,000 Wantate Joseph 15814 80201 227001 on funds disbursed to RRHs for Health Promotion Cam- paigns. D98/JU N19/0220 Facilitation during technical 19/06/2019 773,000 ISAAC EREGU ODON- 80201 211103 support supervision and col- GO lection of accountabilities. D102/NOV18/0220 Fuel Consumption for Q2 16/11/2018 19,500,000 Vivo Energy Uganda 80201 227004 2018/2019 Limited D31/AUG18/0220 Fuel for Q1 2018/2018 activi- 9/8/2018 17,500,000 United Bank For Africa 80201 227004 ties.Projects Government Fuel D87/APR19/1440 Funds advanced to cater for 30/04/2019 1,250,000 MBABAZI JULIET 80201 221009 Imprest and equipment for 15665 URMNCHIP. D149/NOV18/1027 Deposit of funds to cater for 26/11/2018 7,500,000 Umeme Limited. 80201 223005 MOH power bills. D27/MAY19/1344 Funds advanced to cater 24/05/2019 1,250,000 Bagenda Alfred 80201 221009 for 12 months(April 2019 to March 2020) subscription fees for the hosting space and the domain name ser- vice controller. D91/JUN19/1413 The 7th CPA Economic 17/06/2019 1,223,000 Institute of Certifed 80201 211103 Forum Registration Fees for Public Accountants of Kajubi Peter, Odoch Bernard Uganda and Kilama Charles. D86/MAR19/1413 Facilitation for a follow-up 3/4/2019 1,670,000 Odoch Bernard. 80201 211103 on accountability of funds disburbed to various districts for support on Ebola and Rift Valley fever outbreaks. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 244 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VI: Showing details of funds diverted by Selected Health Sector Institutions

D39/NOV18/1440 Facilitation for a follow-up 6/11/2018 910,000 Naluzze Harriet 80201 227001 D89/MAR19/1413 Facilitation for a follow-up 3/4/2019 1,320,000 Omoding Moses G 80201 211103 on funds disbursed to RRHs on accountability of funds 018296 for Health Promotion Cam- disburbed to various districts paigns. for support on Ebola and Rift D33/NOV18/1440 Facilitation for a follow-up 6/11/2018 910,000 DAVID KATABARWA 80201 227001 Valley fever outbreaks. on funds disbursed to RRHs 69408 D88/MAR19/1413 Facilitation for a follow-up 3/4/2019 1,320,000 Nagawa Robinah Deb- 80201 211103 for Health Promotion Cam- on accountability of funds orah 869026 paigns. disburbed to various districts D35/NOV18/1440 Facilitation for a follow-up 6/11/2018 770,000 Tukahirwa James 80201 227001 for support on Ebola and Rift on funds disbursed to RRHs Byenjeru Valley fever outbreaks. for Health Promotion Cam- D87/MAR19/1413 Facilitation for a follow-up 3/4/2019 1,320,000 MAZALIRE KAVULE 80201 211103 paigns. on accountability of funds AUGUSTINE D41/NOV18/1440 Facilitation for a follow-up 6/11/2018 770,000 KIGUDDE IVAN 80201 227001 disbursed to various districts on funds disbursed to RRHs for support on Ebola and Rift for Health Promotion Cam- Valley fever outbreaks. paigns. Sub-Total 120,500,000 D38/NOV18/1440 Facilitation for a follow-up 6/11/2018 770,000 Kanakulya Robert 80201 227001 on funds disbursed to RRHs Project 0220 Global Fund for AIDS, TB and Malaria (Output 080503 Monitoring and Evaluation Capacity Improvement) for Health Promotion Cam- paigns. D60/JAN19/0220 Being payment for fuel and 24/01/2019 3,056,000 ERIAB KIIZA BIHE- 80503 211103 D40/NOV18/1440 Facilitation for a follow-up 6/11/2018 770,000 Betty Ligyalingi 80201 227001 per diem to facilitate support MAISO on funds disbursed to RRHs supervision by Accounts and for Health Promotion Cam- other staff paigns. D08a/JUN19/1315 Deposit of PAYE deductions 19/06/2019 3,092,604 UGANDA REVENUE 80503 211102 D42/NOV18/1440 Facilitation for a follow-up 6/11/2018 385,000 Kagimu Zacheaus 80201 227001 from IsDB project staff sala- AUTHORITY on funds disbursed to RRHs 15050 ries for June 2019. for Health Promotion Cam- D112a/ Deposit of 5% balance on 20/06/2019 1,135,000 National Social 80503 212101 paigns. JUN19/1344 social security contribution Security Fund-Fund D37/NOV18/1440 Facilitation for a follow-up 6/11/2018 385,000 Wantate Joseph 15814 80201 227001 for KAYUP project technical Contributions on funds disbursed to RRHs staff for November 2017. for Health Promotion Cam- D110/JUN19/1187 Deposit of 10% social secu- 19/06/2019 2,543,540 National Social 80503 212101 paigns. rity contribution for MKCCA Security Fund-Fund D98/JU N19/0220 Facilitation during technical 19/06/2019 773,000 ISAAC EREGU ODON- 80201 211103 project technical staff for Contributions support supervision and col- GO June 2019. lection of accountabilities. D111/JUN19/1344 Deposit of 10% social secu- 19/06/2019 2,270,000 National Social 80503 212101 D102/NOV18/0220 Fuel Consumption for Q2 16/11/2018 19,500,000 Vivo Energy Uganda 80201 227004 rity contribution for KAYUP Security Fund-Fund 2018/2019 Limited project technical staff for Contributions December 2017. D31/AUG18/0220 Fuel for Q1 2018/2018 activi- 9/8/2018 17,500,000 United Bank For Africa 80201 227004 ties.Projects Government Fuel D112/JUN19/1344 Deposit of 10% social secu- 19/06/2019 2,270,000 National Social 80503 212101 rity contribution for KAYUP Security Fund-Fund D87/APR19/1440 Funds advanced to cater for 30/04/2019 1,250,000 MBABAZI JULIET 80201 221009 project technical staff for Contributions Imprest and equipment for 15665 November 2017. URMNCHIP. Sub-Total 14,367,144 D149/NOV18/1027 Deposit of funds to cater for 26/11/2018 7,500,000 Umeme Limited. 80201 223005 MOH power bills. Project 1436 GAVI Vaccines and Health Sector Development Plan Support (Output 080503 Monitoring and Evaluation Capacity Im- provement) D27/MAY19/1344 Funds advanced to cater 24/05/2019 1,250,000 Bagenda Alfred 80201 221009 for 12 months(April 2019 to D23/MAR19/0220 Servicing of Motor Vehicles 15/03/2019 1,886,375 The Cooper Motor 80503 228002 March 2020) subscription No. UG 5337M, UG 5563M, Corporation Uganda fees for the hosting space UG 5337M and UG 5410M. Limited and the domain name ser- D23/MAR19/0220 Servicing of Motor Vehicles 15/03/2019 339,548 The Cooper Motor 80503 228002 vice controller. No. UG 5337M, UG 5563M, Corporation Uganda D91/JUN19/1413 The 7th CPA Economic 17/06/2019 1,223,000 Institute of Certifed 80201 211103 UG 5337M and UG 5410M. Limited Forum Registration Fees for Public Accountants of D149/NOV18/1027 Deposit of funds to cater for 26/11/2018 15,000,000 Umeme Limited. 80503 223005 Kajubi Peter, Odoch Bernard Uganda MOH power bills. and Kilama Charles. Sub-Total 17,225,923 D86/MAR19/1413 Facilitation for a follow-up 3/4/2019 1,670,000 Odoch Bernard. 80201 211103 on accountability of funds GRAND-TOTAL 11,431,515,019 disburbed to various districts for support on Ebola and Rift Valley fever outbreaks. Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 245 Appendix VII: Showing duration of the procurement process

Average Reference Code/ Date of Bid Contract sign- Contract Days Procurement Subject working No. Approval ing date Amount delayed Days taken MOH Procurement of the MOH assorted ICT equipment SUPLS/18-19/00017 07/09/2018 11/06/2019 $381,898.39 198 138 for NIRA

Procurement for BDR MOH-URMCHIP Contract not 26/02/2019 equipment for NIRA SUPLS/18-19/00134 yet signed Procurement of con- MOH/URMCHIP sultants for RMNCAH SVRCS/18-19/00037 28/09/2018 18/04/2019 $9000 145 85 resource mapping study

Procurement of one MOH 18/09/2018 15/03/2019 220,072,004 129 69 motor vehicle SUPLS/17-18/00342 Consultancy services for MOH/CONS/18- independent verification 26/07/2018 18/01/2019 $1,461,767.8 127 67 19/00004 agent for RBF Construction of treat- MOH/WRKS/17- ment center and lab at 17/04/2018 7/11/2018 2,168,700,348 147 87 18/00039 Moroto and Arua RRH Procurement of a double MOH SUPLS/ 19/03/2019 25/07/2019 189,317,473 93 33 cabin pickup 18-19/00173 Procurement of cancer MOH/ screening cartridges us- 17/10/2018 5/08/2019 239,544,010 209 149 SUPLS/18-19/00062 ing GenXpert machines MULAGO HOSPITAL COMPLEX Re-engineering of a MHC/ No signed con- laboratory and imaging 11/07/2017 USD 4m-5m - - SRVCS/17-18/00010 tract availed services The LPO was not availed to the audit team Supply and installation of MHC/ 25/04/2019 to ascertain 52,182,200 - - air conditioners SUPLS/18-19/00219 the date of contract sign- ing Procurement of drugs MHC/ and sundries for burns 15/03/2018 23/10/2018 82,087,728 159 99 SUPLS/17-18/00093 unit Procurement of motor MHC/ 2/05/2018 14/02/2019 351,692,730 208 148 vehicles (station wagon) SUPLS/18-19/00001 The LPO was not availed to Repair and servicing of the audit team MHC/SRVS/18- air conditioners at upper 15/11/2018 to ascertain 26,515,000 - - 19/00102 Mulago the date of contract sign- ing The minutes of the contracts committee were not Construction of 100 units MHC/WRKS/12- availed to the 12/06/2013 17,453,287,500 - - of staff houses at MNRH 13/00176 audit team to ascertain the date of approv- al of bids.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 246 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VII: Showing duration of the procurement process

Average Reference Code/ Date of Bid Contract sign- Contract Days Procurement Subject working No. Approval ing date Amount delayed Days taken The LPO was not availed to Renovation works on the audit team stanfield ward and main MHC/WRKS/18- 23/08/2018 to ascertain 196,005,215 - - theatre in upper Mulago 19/00009 the date of hospital contract sign- ing The LPO was not availed to the audit team Medical gases accesso- MHC/ 24/01/2019 to ascertain 188,900,000 - - ries for lower Mulago SUPLS/18-19/000154 the date of contract sign- ing The LPO was not availed to the audit team Procurement of drugs for MHC/ 30/11/2018 to ascertain 43,000,000 - - burns Unit SUPLS/18-19/00013 the date of contract sign- ing NDA

Damaged existing roof at NDA/ 06/03/2019 17/06/2019 51,476,226 74 14 NDA premises WORKS/18-19/00009 Provision of consultancy NDA/CONS/18- services to conduct mid- 12/02/2019 14/06/2019 49,500,000 89 29 19/00005 term evaluation of NDA Procurement of consul- NDA/CONS/18- tancy services to conduct 20/03/2019 1/08/2019 49,233,400 97 37 19/00011 a drug utilization study Electronic document NDA/ management system up- 06/07/2017 23/10/2017 94,800,000 78 18 NCONS/16-17/00494 grade and digital arching Construction of the labo- NDA/WRKS/ ratory tower for national 31/01/18 2/10/2018 31,310,160,593 175 115 CSD/17-18/00022 drug authority

Internet and communica- NDA/ 25/06/2018 Not signed 81,459,587 tion services SUPLS/17-18/000380 Supply, delivery, installa- NDA/ tion and commissioning 11/10/2018 Not signed $99,750 SUPLS/18-19/00082 of HPLC Supply and delivery of NDA/ 19/12/2017 26/04/2018 1,002,518,560 93 36 chemicals and reagents SUPLS/17-18/00393 Supply and delivery of NDA/ secondary reference 19/12/2017 26/04/2018 $15,630 93 36 SUPLS/18-19/00012 standards Supply, delivery, instal- lation and communi- cation of microbiology NDA/ equipment. (Meridian 28/02/2017 25/09/2017 527,465,374.37 150 90 SUPLS/16-17/00136 Tech systems, Medequip Uganda Ltd and LabX scientific Limited) NMS Supply of pharmaceuti- NMS/ 1/11/2018 11/07/2019 1,086,672,240 181 121 cals SUPLS/18-19/00042

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 247 Appendix VII: Showing duration of the procurement process

Average Reference Code/ Date of Bid Contract sign- Contract Days Procurement Subject working No. Approval ing date Amount delayed Days taken NMS/ Supply of HMIS tools 1/11/2018 11/07/2019 383,498,700 181 121 SUPLS/18-19/00045 Risk management policy NMS/CONS/17- 13/03/2018 21/09/2018 56,813,000 139 79 review 18/00054 Supply of pharmaceuti- NMS/ 25/09/2018 17/07/2019 286,927,145 212 152 cals SUPLS/18-19/00035 Supply of reproductive NMS/ 14/08/2018 15/02/2019 219,276,500 134 74 health commodities SUPLS/18-19/00017 Supply of UBTS laborato- NMS/ 19/09/2018 16/04/2019 109,549,440 150 90 ry specials SUPLS/18-19/00022 Supply of pharmaceuti- NMS/ 18/09/2018 05/02/2019 961,245,000 101 41 cals SUPLS/18-19/00033 Painting of the admin- NMS/WRKS/18- istration block and roof 14/02/2019 5/06/2019 29,958,111.4 80 20 19/00064 repairs Provision of technical advice in design and NMS/CONS/17- 20/04/2018 21/09/2018 185,712,000 111 51 building of a 30,000 pallet 18/00070 location warehouse Provision of cleaning ser- NMS/ vices on a 3 year frame- 18/04/2018 2/10/2018 64,276,488 120 60 NCONS/18-19/00001 work contract Supply of pharmaceuti- NMS/ 18/12/2018 8/04/2019 95,985,000 80 20 cals SUPLS/18-19/00023 Supply of pharmaceuti- NMS/ 03/04/2019 21/08/2019 434,867,400 101 41 cals SUPLS/18-19/00075 Supply of pharmaceuti- NMS/ 13/08/2018 5/02/2019 271,745,760 127 67 cals SUPLS/18-19/00015 Supply if Hi-tech pad- NMS/ 05/02/2019 20/05/2019 52,997,999.90 75 15 locks SUPLS/18-19/00061 Supply of gloves and NMS/ 18/10/2018 17/07/2019 278,271,720 91 31 protectives SUPLS/18-19/00043 Supply of medical and NMS/ allied professionals 26/02/2019 2/07/2019 589,140,000 201 141 SUPLS/18-19/00066 uniforms Supply of pharmaceuti- NMS/ 09/05/2018 13/02/2019 1,496,195,030 201 141 cals SUPLS/18-19/00003 UBTS UBTS/18-19/ Upgrade of a server room 23/07/2018 25/10/2018 24,570,000 69 9 NCS/00004 Supply and delivery of UBTS/ 4WD motor vehicles 23/11/2018 11/03/2019 991,804,794 77 17 SUPLS/18-19/00060 (Achelis Uganda Limited) Supply of medical equip- UBTS/ 20/02/2018 11/06/2018 57,844,000 80 20 ment SUPLS/17-18/00084 Remodeling and expan- UBTS/WRKS/18- sion of store at Nakasero 10/10/2018 09/01/2019 3,767,693,066 66 6 19/00040 blood bank BUTABIKA NRH Provision of external and BH/ 17/10/2018 25/01/2019 19,603,285 73 13 internal cleaning services SRVCS/18-19/00046

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 248 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VII: Showing duration of the procurement process

Average Average Reference Code/ Date of Bid Contract sign- Contract Days Reference Code/ Date of Bid Contract sign- Contract Days Procurement Subject working Procurement Subject working No. Approval ing date Amount delayed No. Approval ing date Amount delayed Days taken Days taken NMS/ Supply of foodstuff under Supply of HMIS tools 1/11/2018 11/07/2019 383,498,700 181 121 SUPLS/18-19/00045 framework contracts (MS Kamengo food producers Risk management policy NMS/CONS/17- and suppliers company, BH/ 13/03/2018 21/09/2018 56,813,000 139 79 10/09/2018 30/01/2019 2,436,859,680 96 36 review 18/00054 MEP 2010 investments SUPLS/18-19/00030 Supply of pharmaceuti- NMS/ Limited, Vield general 25/09/2018 17/07/2019 286,927,145 212 152 cals SUPLS/18-19/00035 agencies limited, Kanga enterprises limited) Supply of reproductive NMS/ 14/08/2018 15/02/2019 219,276,500 134 74 health commodities SUPLS/18-19/00017 Supply of printed and general office stationary Supply of UBTS laborato- NMS/ under framework con- 19/09/2018 16/04/2019 109,549,440 150 90 BH/ ry specials SUPLS/18-19/00022 tract (Bakozi investments 10/09/2018 25/01/2019 411,431,870 100 40 SUPLS/18-19/00032 limited, majestic general Supply of pharmaceuti- NMS/ 18/09/2018 05/02/2019 961,245,000 101 41 supplies and Anoise cals SUPLS/18-19/00033 enterprises) Painting of the admin- NMS/WRKS/18- Supply of assorted hard- istration block and roof 14/02/2019 5/06/2019 29,958,111.4 80 20 19/00064 ware materials under repairs framework contract Provision of technical (faith united traders, advice in design and NMS/CONS/17- Isaki Co. Limited, Ndere BH/ 20/04/2018 21/09/2018 185,712,000 111 51 10/09/2018 24/01/2019 2,555,996,494 99 39 building of a 30,000 pallet 18/00070 Investments Limited, Kas SUPLS/18-19/00033 location warehouse and Wamb Investments Limited, Kyondo Traders Provision of cleaning ser- NMS/ Limited, Emco Works vices on a 3 year frame- 18/04/2018 2/10/2018 64,276,488 120 60 NCONS/18-19/00001 Limited) work contract UHI Supply of pharmaceuti- NMS/ 18/12/2018 8/04/2019 95,985,000 80 20 Supply and delivery of UHI/ cals SUPLS/18-19/00023 16/08/2018 14/11/2018 58,000,000 65 5 scientific refrigerator SUPLS/17-18/02456 Supply of pharmaceuti- NMS/ 03/04/2019 21/08/2019 434,867,400 101 41 Annual insurance cover UHI/ cals SUPLS/18-19/00075 22/03/2019 Not signed 26,654,347 for UHI vehicles SUPLS/18-19/02598 Supply of pharmaceuti- NMS/ 13/08/2018 5/02/2019 271,745,760 127 67 cals SUPLS/18-19/00015 Supply, delivery and UHI/ Supply if Hi-tech pad- NMS/ installation vital sign ma- 6/02/2019 9/05/2019 142,715,000 67 7 05/02/2019 20/05/2019 52,997,999.90 75 15 SUPLS/18-19/02568 locks SUPLS/18-19/00061 chine pulse oximeters Supply of gloves and NMS/ Not signed 18/10/2018 17/07/2019 278,271,720 91 31 Supply and delivery of UHI/ protectives SUPLS/18-19/00043 22/03/2019 132,680,000 infusion pumps SUPLS/18-19/02592 Supply of medical and NMS/ allied professionals 26/02/2019 2/07/2019 589,140,000 201 141 Supply, delivery and SUPLS/18-19/00066 UHI/ uniforms installation of emergency 10/04/2019 Not signed 68,400,000 SUPLS/18-19/02611 patient trolleys Supply of pharmaceuti- NMS/ 09/05/2018 13/02/2019 1,496,195,030 201 141 cals SUPLS/18-19/00003 Supply and delivery of UHI/ 22/05/2019 Not signed 73,450,000 furniture SUPLS/18-19/02638 UBTS Supply and delivery of UHI/ UBTS/18-19/ 11/04/2019 Not signed 109,100,000 Upgrade of a server room 23/07/2018 25/10/2018 24,570,000 69 9 stress ECG machine SUPLS/18-19/02616 NCS/00004 Supply and delivery of Supply and delivery of UBTS/ patient mobility devices UHI/ 4WD motor vehicles 23/11/2018 11/03/2019 991,804,794 77 17 18/12/2018 30/04/2019 50,555,200 96 36 SUPLS/18-19/00060 and sequential compres- SUPLS/18-19/02528 (Achelis Uganda Limited) sion devices Supply of medical equip- UBTS/ Supply and delivery of a UHI/ 20/02/2018 11/06/2018 57,844,000 80 20 25/10/2017 Not signed 320,350,000 ment SUPLS/17-18/00084 heater cooler SUPLS/17-18/02330 Remodeling and expan- Consultancy services UBTS/WRKS/18- UHI/ sion of store at Nakasero 10/10/2018 09/01/2019 3,767,693,066 66 6 to review the UHI HR 14/03/2018 Not signed 95,723,000 19/00040 SRVCS/17-18/02358 blood bank Structure BUTABIKA NRH Provision of external and BH/ 17/10/2018 25/01/2019 19,603,285 73 13 internal cleaning services SRVCS/18-19/00046

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 249 Appendix VII: Showing duration of the procurement process

Average Reference Code/ Date of Bid Contract sign- Contract Days Procurement Subject working No. Approval ing date Amount delayed Days taken

supply and delivery of pediatric Cath sundries (framework contract) for UHI/ 16/08/2018 15/11/2018 1,851,282,640 66 6 one year (Mednet health- SUPLS/18-19/02343 care and generics Africa Limited

Comprehensive repair and maintenance ser- UHI/ 23/11/2018 13/03/2019 395,069,664 79 19 vices on the catheteriza- SRVCS/18-19/02506 tion equipment

UCI Supply of 7 desktop UCI/ computers, 3 tablets and 18/10/2018 22/11/2018 34,755,000 26 - SUPLS/18-19/00020 1 heavy duty printer Supply and delivery of UCI/ bar code printer, scanner 17/05/2019 08/7/2019 48,335,160 37 - SUPLS/18-19/00090 and label printing papers Procurement of service, repair and maintenance UCI/ of AC’s, freezers, refrig- 22/03/2019 12/06/2019 22,980,500 59 - NCONS/18-19/00061 erators and mortuary equipment Procurement of uniforms UCI/ 14/09/2018 28/11/2018 56,333,648 54 - for UCI SUPLS/18-19/00008 Procurement of a con- sultancy services for a UCI/CONS/18- pre-feasibility study at 15/03/2019 5/06/2019 49,970,000 59 - 19/00056 the regional cancer cen- ter Mbarara Procurement of desktop UCI/ computers and laptops 13/08/2018 02/11/2018 173,818,130 60 - SUPLS/18-19/00009 for ADB fellows Procurement of air con- UCI/ 05/10/2018 02/11/2018 21,488,390 21 - ditioners for pharmacy SUPLS/18-19/00017 Procurement of hospital 576,825,781.4 equipment for theatre UCI/ 14/09/2018 29/11/2018 55 - (Pacific Diagnostics, M/S SUPLS/18-19/00013 Sage wood Limited) Procurement of works UCI/ to construct an elevated 26/03/2019 Not signed 399,185,298 - - NCONS/18-19/00040 steel water tank HSC Procurement of a confer- HSC/ 03/01/2019 08/04/2019 16,125,000 68 8 ence desk SUPLS/18-19/00067 Printers for Human Re- HSC/ 03/01/2019 27/05/2019 5,000,000 103 43 source Management SUPLS/18-19/00068

Remodeling of HSC of- HSC/WKS/18- fices on th4 floor workers 04/03/2019 20/06/2019 33,671,300 79 19 19/00107 house

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 250 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Average Budget Reported actual target Reference Code/ Date of Bid Contract sign- Contract Days Planned Target for th Procurement Subject working Planned Output amount (Cumulative 4 Quarter Audit observation No. Approval ing date Amount delayed FY 2018/19 Days taken UGX (‘000’) Report) MOH supply and delivery of The audit team noted that manage- pediatric Cath sundries Cesspool truck procured ment reported to have procured a (framework contract) for UHI/ 16/08/2018 15/11/2018 1,851,282,640 66 6 for Kiruddu Hospital to Cesspool truck for Kiruddu Hospital one year (Mednet health- SUPLS/18-19/02343 handle Hospital waste to handle Hospital waste yet the care and generics Africa 080275: Two Vehicles for as the construction of reported truck was not procured Limited the Top Leadership the Waste Water Man- however funds were diverted to pro- Purchase of Motor (Hon. MoH and 720,000 agement Plant is under curement of double cabin pickups. Vehicles and Other Hon. MSH (PHC) construction. Transport Equipment procured In addition, a supplementary request of UGX 230,000,000 was approved for Comprehensive repair the procurement of five double cabin and maintenance ser- UHI/ pickups. However, the annual work 23/11/2018 13/03/2019 395,069,664 79 19 vices on the catheteriza- SRVCS/18-19/02506 plan was not revised. tion equipment

UCI Management reported to have spent UGX 200,000,000 on the output Supply of 7 desktop UCI/ however did not report any achieved computers, 3 tablets and 18/10/2018 22/11/2018 34,755,000 26 - SUPLS/18-19/00020 output. The team established that 1 heavy duty printer management diverted funds UGX Not reported on in the an- 156,236,596 to payment of a contrac- Supply and delivery of 080280: nual performance report. UCI/ No Targets set for tor (DEHA investees LTD) for con- bar code printer, scanner 17/05/2019 08/7/2019 48,335,160 37 - SUPLS/18-19/00090 the output in the 0 struction of external showers, office and label printing papers Hospital construction/ work plan block remodeling and canteen ceiling rehabilitation Procurement of service, fitting. The team further noted that repair and maintenance the contractor was paid towards the UCI/ of AC’s, freezers, refrig- 22/03/2019 12/06/2019 22,980,500 59 - end of the FY 18/19 without any work NCONS/18-19/00061 erators and mortuary done contrary to the contract terms. equipment Therefore it was a deliberate omis- sion from the performance report. Procurement of uniforms UCI/ 14/09/2018 28/11/2018 56,333,648 54 - for UCI SUPLS/18-19/00008 The reported achieved target had Procurement of a con- no relationship with the output. In sultancy services for a UCI/CONS/18- Output 080201 Moni- Funds for procurement addition, management reported to pre-feasibility study at 15/03/2019 5/06/2019 49,970,000 59 - toring, Supervision and No targets were and distribution of have spent UGX 4,651,549,991 on this 19/00056 5,241,882 the regional cancer cen- Evaluation of Health set for the output uniforms and stationary output; however, UGX 198,399,991 was ter Mbarara Systems transferred to NMS diverted to other activities not related Procurement of desktop to the output representing 4.27% of UCI/ computers and laptops 13/08/2018 02/11/2018 173,818,130 60 - the total amount paid out. SUPLS/18-19/00009 for ADB fellows Procurement of air con- UCI/ 05/10/2018 02/11/2018 21,488,390 21 - ditioners for pharmacy SUPLS/18-19/00017 Construction of The audit team noted that manage- Procurement of hospital 576,825,781.4 68 staff houses in Construction of 68 staff ment did not achieve the reported equipment for theatre UCI/ 080282: 14/09/2018 29/11/2018 55 - Kaabong, Abim, houses in kaabong, abim, achieved target as no funds were (Pacific Diagnostics, M/S SUPLS/18-19/00013 Kotido, Amudat, 5,609,770 kotido, amudat, moroto, spent because of the delayed release Staff houses construc- Sage wood Limited) Moroto, Naka- nakapiripirit and napak of funds by the funder (Italian Gov- tion and rehabilitation piripirit and Napak completed. ernment) as funds were released two Procurement of works UCI/ completed. weeks to the end of the financial year. to construct an elevated 26/03/2019 Not signed 399,185,298 - - NCONS/18-19/00040 steel water tank HSC The output was not Third Installment dis- The audit team noted that some Procurement of a confer- HSC/ in the approved an- 03/01/2019 08/04/2019 16,125,000 68 8 bursed by donor. Field reported achievements had no rela- ence desk SUPLS/18-19/00067 nual work plan and valuation and validation tionship with the output. In addition, no targets were set Printers for Human Re- HSC/ 080201 Monitoring, Su- of the remaining works management reported to have spent 03/01/2019 27/05/2019 5,000,000 103 43 for the output as source Management SUPLS/18-19/00068 pervision and Evalua- 120,000 conducted and estimated UGX 100,337,528 on this output, how- only Budget line tion of Health Systems cost-overruns to get an ever, UGX 93,979,528 representing items/ cost centres Remodeling of HSC of- estimate of how much it 93.66% was not spent on the output HSC/WKS/18- were indicated for fices on th4 floor workers 04/03/2019 20/06/2019 33,671,300 79 19 will cost to complete the as it was diverted to other activities 19/00107 the output in the house project not related to the output. approved budget.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 251 Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 UGX (‘000’) Report) For Kawempe Hospital the overall progress of work is at 100%. The hospital is presently being used by Mulago Final certificate hospital. The Contractor for civil works at Management did not report on instal- is currently handling the Lower Mulago lation of Medical Equipment for Low- snags and defects. For Hospital, Kawem- er Mulago Hospital, Kawempe and 080280: Kiruddu Hospital the pe and Kiruddu Kiruddu Hospitals yet it was in the overall Progress of work Hospitals cleared. 2,306,000 plan and allocated funds. In addition, Hospital Construction/ is at 100%. The hospital Medical Equipment Management reported to have spent rehabilitation is presently being used installed at Lower UGX 17,306,000,000 on this output by Mulago Hospital. The Mulago Hospital, without indicating the reasons for the Contractor is currently Kawempe and variances. handling the snags and Kiruddu Hospitals defects. Rehabilitation work for lower Mulago Hospital is ongoing and the current progress of work is at 96%. It was noted that no achieved target was reported under the output given that funds were spent. In addition, Management reported to have spent UGX 226,621,933 on this output, yet 080201 Monitoring, Su- No targets were Not reported on in the an- UGX 58,573,492 was diverted to other pervision and Evalua- 264,000 set for this output nual performance report activities not related to the output tion of Health Systems representing 25.85% of the total amount spent. Management did not indicate the variations in expenditure and the reasons for the variations during reporting. Rehabilitation 99.7% level of completion works on Kawolo of the refurbishment for The audit team noted that the report- 080280: and Busolwe hos- Kawolo Hospital achieved. ed achieved target on Busolwe had no pitals continued 12,852,574 direct relationship with the set target Hospital Construction/ including causality, Scope of works for Buso- since no physical works were done on rehabilitation OPD wards staff lwe concluded and BoQs the hospital since FY 17/18. houses. are being developed. Audit noted that management did not set targets to link outputs with inputs. In addition, Management re- ported to have spent UGX 50,000,000 by the end of the FY on the output 080201 Monitoring, Su- however, analysis of the payment file No targets were 12 site meetings held at pervision and Evalua- 50,000 indicated that UGX 49,999,956 was set for this output Kawolo Hospital tion of Health Systems spent and UGX 25,066,956 diverted to other activities not related to the output representing 50.13% of the total amount spent. The variation and the reasons were not reported on in the 4th quarter report. Management did not report on Kayunga and Yum- the planned target yet funds were be General Hospi- Not reported on in the an- released for the output. In addition 080277: tals fully equipped nual performance report. the team noted that the target was and furnished with very ambitious as procurement of the Purchase of Special- diagnostic, Labora- 5,000,000 specialized machinery could not be ized Machinery & tory, ward, emer- executed before hospital completion Equipment gency, maternity however, management did not report equipment among on the status of the procurement and others. the reasons for the variations.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 252 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Budget Reported actual target Planned Target for Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 FY 2018/19 UGX (‘000’) Report) UGX (‘000’) Report) For Kawempe Hospital Management reported to have spent the overall progress of Construction work UGX 5,480,924,000 on the planned Construction works work is at 100%. The 080280: progressed up to 65% output however, analysis of the pay- progressed up to hospital is presently for Kayunga and Yumbe ment file revealed that 2,677,643,054 75% for Kayunga 43,326,108 being used by Mulago Hospital Construction/ Hospitals. was diverted representing 48.85% Final certificate and Yumbe Gener- hospital. The Contractor rehabilitation towards the construction of the pedi- for civil works at Management did not report on instal- al Hospitals. is currently handling the atric hospital contrary to the planned Lower Mulago lation of Medical Equipment for Low- snags and defects. For target. Hospital, Kawem- er Mulago Hospital, Kawempe and 080280: Kiruddu Hospital the pe and Kiruddu Kiruddu Hospitals yet it was in the overall Progress of work Hospitals cleared. 2,306,000 plan and allocated funds. In addition, Hospital Construction/ is at 100%. The hospital Medical Equipment Management reported to have spent The reported achieved target does rehabilitation is presently being used installed at Lower UGX 17,306,000,000 on this output Obtained approval for not have any direct relationship with by Mulago Hospital. The the planned output to aid linking Mulago Hospital, without indicating the reasons for the No targets were promissory notes Contractor is currently of inputs with output. Audit noted Kawempe and variances. set for this output handling the snags and from Parliament to Fi- that UGX 814,735,736 was reported Kiruddu Hospitals however, cost cen- defects. Rehabilitation 080201 Monitoring, Su- nance construction to have been spent on the output tres were created work for lower Mulago pervision and Evalua- 2,625,961 however; analysis indicated that UGX in the budget for Hospital is ongoing and tion of Health Systems of the Hospital 192,161,232 was diverted to other spending purposes the current progress of activities not related to the output without corre- work is at 96%. representing 23.59% of the total sponding targets amount spent. Management did not It was noted that no achieved target report on the variation in expenditure was reported under the output given and the reasons for the variation. that funds were spent. In addition, Management reported to have spent UGX 226,621,933 on this output, yet 080201 Monitoring, Su- No targets were Not reported on in the an- UGX 58,573,492 was diverted to other Management reported to have pervision and Evalua- 264,000 set for this output nual performance report activities not related to the output achieved 45% over and above the tion of Health Systems representing 25.85% of the total planned target of 30% however, the amount spent. Management did not initial target was not revised given indicate the variations in expenditure that supplementary budget of UGX and the reasons for the variations 10,996,338,000 therefore the team during reporting. could not attribute the reported achieved target to the funds spent Rehabilitation 99.7% level of completion since there was no revised corre- works on Kawolo of the refurbishment for The audit team noted that the report- sponding target. 080280: 080280: 75% completion of civil and Busolwe hos- Kawolo Hospital achieved. ed achieved target on Busolwe had no 30% of hospital works pitals continued 12,852,574 direct relationship with the set target construction com- 980,000 In addition, Management reported Hospital Construction/ Hospital Construction/ including causality, Scope of works for Buso- since no physical works were done on pleted to have spent UGX 11,876,338,000 to rehabilitation rehabilitation OPD wards staff lwe concluded and BoQs the hospital since FY 17/18. deliver the 75% output however, anal- houses. are being developed. ysis of the payment file revealed that 490,000,000 were diverted represent- Audit noted that management did ing 4.13% of the funds spent to meet not set targets to link outputs with expenses on renovation of Kayunga inputs. In addition, Management re- and Yumbe General hospitals con- ported to have spent UGX 50,000,000 trary to what was reported by the end by the end of the FY on the output of the FY. Management did not report 080201 Monitoring, Su- however, analysis of the payment file No targets were 12 site meetings held at on the variation in expenditure and pervision and Evalua- 50,000 indicated that UGX 49,999,956 was set for this output Kawolo Hospital the reasons. tion of Health Systems spent and UGX 25,066,956 diverted to other activities not related to the The audit team noted that there was output representing 50.13% of the no set target at the beginning of the total amount spent. The variation and year for the output to link the report- the reasons were not reported on in ed achieved target with the inputs the 4th quarter report. spent. in addition management re- 12 site meetings held ported to have spent UGX 19,998,000 Management did not report on Kayunga and Yum- 080201 Monitoring, Su- on the reported achieved target the planned target yet funds were No targets were be General Hospi- pervision and Evalua- 20,000 however, analysis of the payment file Not reported on in the an- released for the output. In addition set for this output 080277: tals fully equipped tion of Health Systems indicated that UGX 15,000,000 was nual performance report. the team noted that the target was and furnished with diverted to other activities not related very ambitious as procurement of the Purchase of Special- diagnostic, Labora- 5,000,000 to the output representing 75.01% of specialized machinery could not be ized Machinery & tory, ward, emer- the total amount spent. No variation executed before hospital completion Equipment gency, maternity was reported in expenditure in the however, management did not report equipment among performance report hence a deliber- on the status of the procurement and others. ate omission. the reasons for the variations.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 253 Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 UGX (‘000’) Report)

No targets and performance indi- cators set for this output in the MoH The output was not reported on in the 080275 Purchase of work plan. Review performance report yet it was in the USD 831,198 Motor Vehicles and of the project work Not reported on in the an- annual work plan of the MOH. How- Other Transport Equip- plan indicated that nual performance report ever, the team noted that 1 Station ment 13 Motor Vehicles Wagon and 8 Double Cabin Pickups were planned to be were delivered by the end of the FY. procured (5 Station Wagons and 8 Dou- ble Cabin Pickups.

The audit team noted that manage- ment did not realize the reported Birth and Death achieved target at the end of the FY Registration (BDR) Contracts were signed for 18/19. It was noted that there were 080276: equipment and as- supply of ICT equipment delays in the procurement process sociated materials for all NIRA offices and as the bidders quoted higher pric- Purchase of Office and procured including 5,656,696 delivery is scheduled for es than the available funds and the ICT Equipment, includ- server, computers, August 2019 procurement was retendered. The ing Software Birth Death Adop- draft contract was submitted to the tion order Informa- solicitor General for clearance on 9th tion System. September 2019 and was approved on 26th September, 2019 contrary to what was reported by management. Maternity units constructed in HCIIIs in selected districts which The planned target was not reported Not reported on in the an- include: Tororo, on in the annual vote performance nual performance report. Kabale, Mayuge, report given that management spent 080281: Health center Kiruhura, Buhweju, UGX 704,813,000 on the output. The construction and reha- 33,260,868 Mitooma, Yumbe, team noted that construction of the bilitation Zombo, Koboko, maternity units in the HCIII’s was not Reported to have spent Alebtong, Soroti, done and it was a deliberate omission 704,813,000 Lira, Otuke, among by management during reporting. others. Supervising consultants for civ- il works Procured

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 254 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Budget Reported actual target Planned Target for Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 FY 2018/19 UGX (‘000’) Report) UGX (‘000’) Report) 178 scholarship students completed their studies in June 2019 and have been No targets and performance indi- recommended formally cators set for this for deployment by the output in the MoH The output was not reported on in the Local Governments to Audit noted that some of the reported 080275 Purchase of work plan. Review performance report yet it was in the USD 831,198 serve the achievements do not have a direct Motor Vehicles and of the project work Not reported on in the an- annual work plan of the MOH. How- link to the delivery of the output. In Other Transport Equip- plan indicated that nual performance report ever, the team noted that 1 Station Bonding period. The addition the audit team could not ment 13 Motor Vehicles Wagon and 8 Double Cabin Pickups contract for supply of link the reported expenditure of were planned to be were delivered by the end of the FY. implants was UGX 3,788,942,000 to the reported No targets were procured (5 Station 080201 Monitoring, Su- achievements without correspond- set for this output Wagons and 8 Dou- pervision and Evalua- 26,086,485 Signed and deliveries are ing planned targets. Analysis of the in the MoH annual ble Cabin Pickups. tion of Health Systems scheduled for September expenditure file indicated that UGX work plan 2019. Draft contracts for 230,789,740 was spent on the output the contrary to what was reported of which UGX 174,539,740 was diverted The audit team noted that manage- Other supplies are before to other activities not related to the ment did not realize the reported the Solicitor General for output representing 75.63% of the Birth and Death achieved target at the end of the FY review and approval. A total amount spent Registration (BDR) Contracts were signed for 18/19. It was noted that there were contract for development 080276: equipment and as- supply of ICT equipment delays in the procurement process of a communication sociated materials for all NIRA offices and as the bidders quoted higher pric- strategy for NIRA was Purchase of Office and procured including 5,656,696 delivery is scheduled for es than the available funds and the signed on 30 May 2019 ICT Equipment, includ- server, computers, August 2019 procurement was retendered. The and its preparation is now ing Software Birth Death Adop- draft contract was submitted to the in advanced stages tion order Informa- solicitor General for clearance on 9th tion System. September 2019 and was approved on 1 Motor Vehicle The output was not reported on in the 26th September, 2019 contrary to what 080575 Purchase of Not reported on in the an- Procured annual performance report yet it was was reported by management. Motor Vehicles and nual performance report. indicated in the annual work plan and Other Transport Equip- Maternity units management spent UGX 377,592,000 ment constructed in to procure 1 Motor Vehicle. HCIIIs in selected districts which The planned target was not reported Not reported on in the an- Management reported to have spent include: Tororo, on in the annual vote performance nual performance report. 1,030,733 UGX 377,592,000 by the end of the Kabale, Mayuge, report given that management spent 080281: Health center Not reported on in the an- FY 18/19 without any achieved target. Kiruhura, Buhweju, UGX 704,813,000 on the output. The 2 film Vans to construction and reha- 33,260,868 nual performance report. However, the team noted that one Mitooma, Yumbe, team noted that construction of the support Behav- bilitation film van had been procured in FY Zombo, Koboko, maternity units in the HCIII’s was not ioral Change and Reported to have spent 17-18. Request for additional two film Alebtong, Soroti, done and it was a deliberate omission Communication 704,813,000 vans was submitted which Global Lira, Otuke, among by management during reporting. interventions Fund objected and gave a no objec- others. Supervising tion to procure one film van to make consultants for civ- them two. il works Procured Management did not report on the planned target at the end of the year in the annual performance report. 080577: The audit team noted that a GenXpert machine was procured in FY 17-18 (at GenXpert ma- Not reported on in the an- Purchase of Special- 7,599,782 USD 1,241,000) and a provision for the chines nual performance report. ized Machinery & GenXpert machines was included in Equipment again in the work plan for FY 18-19 in case need arises. This is poor planning as it affects funding to other priority activities.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 255 Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 UGX (‘000’) Report) Management did not report on the extent of delivery of the activity by the end of the FY. Since the activity condom vending Not reported on in the an- was in the work plan, mapping of machines nual performance report. the reported achievements with the approved annual work plan showed no relationship. Management did not report on the extent of delivery of the activity by brooders for rats the end of the FY. Since the activity Not reported on in the an- and mosquitoes for was in the work plan, mapping of nual performance report. tests the reported achievements with the approved annual work plan showed no relationship. Management did not report on the extent of delivery of the activity by the end of the FY. Since the activity Not reported on in the an- sputum equipment was in the work plan, mapping of nual performance report. the reported achievements with the approved annual work plan showed no relationship. Management did not report on the extent of delivery of the activity by the end of the FY. Since the activity was in the work plan, mapping of Other equipment Not reported on in the an- the reported achievements with the procured nual performance report. approved annual work plan showed no relationship. The variance could not be ascertained due to failure by management to disclose the other equipment that was procured. Management reported to have spent UGX 1,826,593,000 without any corre- Not reported on in the an- sponding target achieved by the end nual performance report. of the FY 18/19. Analysis of the expen- 080503 Monitoring and No targets were diture payment file indicated that out Evaluation Capacity 2,175,269 set for this output of the UGX 1,825,893,307 spent on this Improvement output, UGX 81,258,520 was diverted to other activities not related to the output representing 4.45% of the total amount spent Management reported to have spent UGX 560,157,000 in the annual per- formance report without any corre- sponding achieved target. 080572: 1 UNEPI office Not reported on in the an- The audit team noted that the funds designed and con- nual performance report. that were meant for the designing Government Buildings structed 12,015,379 and construction of the UNEPI office and Administrative were relocated by management to the Infrastructure procurement of incinerators. How- ever, clearance to re-allocate funds was not availed to the audit team. Management did not report on the variation by the end of the FY.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 256 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Budget Reported actual target Planned Target for Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 FY 2018/19 UGX (‘000’) Report) UGX (‘000’) Report) Management did not report on the Management reported to have spent extent of delivery of the activity by UGX 560,157,000 in the annual per- the end of the FY. Since the activity formance report without any corre- condom vending Not reported on in the an- was in the work plan, mapping of sponding achieved target. machines nual performance report. the reported achievements with the Not reported on in the an- 30 District Vaccine approved annual work plan showed nual performance report. The audit team noted that manage- Stores in 30 dis- no relationship. ment halted the process of construc- tricts constructed tion of the 30 district vaccine stores Management did not report on the until all the pending civil works in the extent of delivery of the activity by GAVI project are completed howev- brooders for rats the end of the FY. Since the activity Not reported on in the an- er; this was not reported in the vote and mosquitoes for was in the work plan, mapping of nual performance report. performance report. tests the reported achievements with the approved annual work plan showed Management did not report on the 080575: Purchase of 57 vehicles pro- no relationship. achieved target at the end of the FY. Motor Vehicles and cured Not reported on in the an- 6,483,155 Therefore, output mapping between Other Transport Equip- nual performance report. Management did not report on the the plan and achieved did not yield ment extent of delivery of the activity by results. the end of the FY. Since the activity Not reported on in the an- sputum equipment was in the work plan, mapping of Management did not report on the nual performance report. the reported achievements with the medium-size achieved target at the end of the FY. Not reported on in the an- approved annual work plan showed motorized boats Therefore, output mapping between nual performance report. no relationship. procured the plan and achieved did not yield results. Management did not report on the extent of delivery of the activity by Management did not report on the the end of the FY. Since the activity achieved target at the end of the FY. 2 refrigerated Not reported on in the an- was in the work plan, mapping of Therefore, output mapping between trucks procured nual performance report. Other equipment Not reported on in the an- the reported achievements with the the plan and achieved did not yield procured nual performance report. approved annual work plan showed results. no relationship. The variance could not be ascertained due to failure by 080577: Management did not report on the Spare parts for achieved target at the end of the FY. management to disclose the other Not reported on in the an- Purchase of Special- cold chain equip- 197,567 Therefore, output mapping between equipment that was procured. nual performance report. ized Machinery & ment procured. the plan and achieved did not yield Management reported to have spent Equipment results. UGX 1,826,593,000 without any corre- Not reported on in the an- sponding target achieved by the end nual performance report. of the FY 18/19. Analysis of the expen- 080503 Monitoring and No targets were diture payment file indicated that out Evaluation Capacity 2,175,269 set for this output of the UGX 1,825,893,307 spent on this Improvement output, UGX 81,258,520 was diverted to other activities not related to the output representing 4.45% of the total amount spent Management reported to have spent UGX 560,157,000 in the annual per- formance report without any corre- sponding achieved target. 080572: 1 UNEPI office Not reported on in the an- The audit team noted that the funds designed and con- nual performance report. that were meant for the designing Government Buildings structed 12,015,379 and construction of the UNEPI office and Administrative were relocated by management to the Infrastructure procurement of incinerators. How- ever, clearance to re-allocate funds was not availed to the audit team. Management did not report on the variation by the end of the FY.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 257 Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 UGX (‘000’) Report) Supervision and cold chain maintenance were conducted in 52 districts to improve

cold chain quality and capacity building.

Mukono, kayunga, Buik- we, Buvuma,

Kalangala, Kyotera, Rakai, Buhweju,

Rubirizi, Isingiro, Kiruhu- ra, Bugiri,

Namaingo, Iganga, Bugw- eri, Oyam, Audit noted that some of the reported Apac, Kwania, Pallisa, achievements do not have a direct Butebo, Butaleja, link to the delivery of the output. In addition the audit team could not Kitgum, Lamwo, pader, link the reported expenditure of Namisindwa, UGX 1,397,608,000 to the reported achievements without corresponding Mbale, Manafwa, Sironko, planned targets. 080503 Monitoring and No targets were Pakwach, Evaluation Capacity 40,136,910 set for this output Analysis of the expenditure payment Improvement Nebbi, Zombo, Arua, file indicated that UGX253,119,161 Amuria, spent on this output contrary to what was reported in the annual vote Kapelebyong, Katakwi, performance report, out of which Rukungiri, UGX 8,225,923 was diverted to other activities not related to the output Kanungu, Rubanda, representing 3.25% of the total Bunyangabu, amount spent.

Bundibugyo, Ntoroko, Nakaseke,

Mubende, Kasanda, Ka- kumiro, Kiboga,

Hoima, Kikuube, Buliisa, Nakapiripirit,

Nabilatuk and Napak

1 external audit was com- pleted and paid

for1 external audit was completed and

paid for.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 258 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Budget Reported actual target Planned Target for Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 FY 2018/19 UGX (‘000’) Report) UGX (‘000’) Report) Supervision and cold MULAGO NRH chain maintenance were conducted in 52 districts Management reported to have to improve developed M&E tools however; the audit team noted that the M&E tools cold chain quality and 4 quarterly reports were not developed as indicated the capacity building. Budget Framework Budget Framework performance report. In addition, Paper Ministerial Paper, Ministerial policy management reported to have spent 085407 Planning and policy Statement, Statement, Quarterly UGX 208,000,000 by the end of the FY Mukono, kayunga, Buik- 209,000 we, Buvuma, Development Quarterly progress progress reports, M&E on the output however, analysis of reports, M&E tools tools developed Annual the payment file indicated that UGX Kalangala, Kyotera, developed Annual hospital report 290,365,000 was spent. Management Rakai, Buhweju, hospital report revised the budget on the output to UGX 290,365,000 however, did not Rubirizi, Isingiro, Kiruhu- report on the revision in the vote ra, Bugiri, performance report. Management reported to have Namaingo, Iganga, Bugw- Research protocols spent UGX 1,500,000,000 in the vote eri, Oyam, performance report on the output. Audit noted that some of the reported approved However, analysis of the payment file Apac, Kwania, Pallisa, achievements do not have a direct Research protocols re- indicated that only UGX 1,139,315,059 Butebo, Butaleja, link to the delivery of the output. In viewed and approved was spent on the output and UGX addition the audit team could not 459,490,521 representing 29% of the Kitgum, Lamwo, pader, link the reported expenditure of funds paid out from the output code Namisindwa, UGX 1,397,608,000 to the reported 085451 Research diverted to other activities not related achievements without corresponding Grants - National 98,000 to the output. Mbale, Manafwa, Sironko, planned targets. 080503 Monitoring and Referral Hospital No targets were Pakwach, Evaluation Capacity 40,136,910 The activity was not reported on in set for this output Analysis of the expenditure payment Improvement the vote annual performance report Nebbi, Zombo, Arua, file indicated that UGX253,119,161 and the audit team could not con- The output was not Amuria, spent on this output contrary to what Orthopedic appli- firm whether it was actually done reported on in the annual was reported in the annual vote ances since management did not avail the performance report. Kapelebyong, Katakwi, performance report, out of which particulars of the orthopedic appli- Rukungiri, UGX 8,225,923 was diverted to other ances to the audit team to verify their activities not related to the output existence Kanungu, Rubanda, representing 3.25% of the total Bunyangabu, amount spent.

Bundibugyo, Ntoroko, Nakaseke, 250,000 Patient 260,821 Patient admis- admissions sions Mubende, Kasanda, Ka- kumiro, Kiboga, Management reported to have spent Hoima, Kikuube, Buliisa, 1,000,000 inpatient UGX 32,590,677,000 by the end of FY 1,316,902 inpatient days Nakapiripirit, days on the activities under the output. 085401 Inpatient Analysis of the payment file indicat- Nabilatuk and Napak Services - National 45,000 surgical 38,327,015 43,287 surgical opera- ed that only UGX 31,023,706,150 was Referral Hospital operations tions spent on activities under this output 1 external audit was com- and UGX 1,566,970,850 representing pleted and paid 28,080 deliveries 28,709 deliveries 4.81% of the funds paid out of the MTEF. for1 external audit was completed and ALOS-4days ALOS- 5 days paid for. BOR(bed occupancy rate) is not reported on in the BOR-90% annual performance report

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 259 Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 UGX (‘000’) Report)

Management reported to have spent 580,303 outpatients, 560,000 outpa- UGX 1,101,000,000 in the vote annual tients performance report however, analy- sis of the payment file indicated that 085402 Outpatient UGX 725,328,587 representing 66% of Services - National 1,416,000 the funds diverted. This implies that 42,788 Emergen- Referral Hospital 42,921 Emergencies only UGX 375,671,413 cies Was spent on the activities under this 18,000 Renal dialy- 16,353 Renal dialysis output contrary to what was reported sis sessions sessions by end of FY.

Management reported to have spent UGX 500,000,000 on the activities 085403 Medical and under this output however, analysis Health Supplies Pro- Medical supplies of the payment file indicated that only Medical supplies pro- cured and Dispensed procured and dis- 2,000,000 UGX 141,310,300 was spent on the cured and dispensed - National Referral pensed output and UGX 358,689,700 repre- Hospital senting 72% of the funds diverted to other activities contrary to what was reported by end of year. 2,000,000 Labora- Management reported to have spent 2,168,510 Laboratory & tory & endoscopy UGX 142,373,000 on different activities endoscopy tests tests under this output however, analysis of the payment file indicated that UGX 085404 Diagnostic 142,373 27,321,012 representing 19.19% of the Services 25,000 scans, 62,389 images (x-ray& funds paid out were diverted to other 40,000 x-rays scans activities not related to the output contrary to what was reported in the annual performance report. Management reported to have spent UGX 30,000,000 on the reported im- 085407 Immunization 40,000 Immuniza- 30,000 84,543 immunizations munization activities however, analy- Services tions sis of the payment file indicated that no funds were spent on the output The team noted that this output was not reported on in the annual perfor- mance report yet management spent UGX 432,738,000 on a number of 4 quarterly reports activities under this output. In addi- The output was not Budget Framework tion management assigned the same reported on in the annual 85407 Planning and Paper Ministerial MTEF code to different outputs which performance report how- Development policy Statement, may have affected the reporting on 209,000 ever, its activities were Quarterly progress each as activities meant to facilitate reported under output: reports, M&E tools delivery of this output were reported 085407 Immunization developed Annual under output: Immunization services. services hospital report It was also noted that Funds to a tune of UGX 130,549,100 representing 30% were diverted to activities not related to the output however, management did not report on the diverted funds.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 260 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Budget Reported actual target Planned Target for Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 FY 2018/19 UGX (‘000’) Report) UGX (‘000’) Report) Management reported to have spent Management reported to have spent 50 Research UGX 98,000,000 on the output by the 580,303 outpatients, 81 research protocols re- 560,000 outpa- UGX 1,101,000,000 in the vote annual Output 085451 protocols approved end of the FY 18/19 and did not report viewed and consumables tients performance report however, analy- Research Grants - Orthopedic appli- on the UGX 459,490,521 representing 1,500,000 for orthopedic applianc- sis of the payment file indicated that National Referral ances Burns and 29% of the funds paid out and the es, burns and plastics 085402 Outpatient UGX 725,328,587 representing 66% of Hospital plastic unit activi- reasons for the variations. procured Services - National 1,416,000 the funds diverted. This implies that ties supported 42,788 Emergen- Referral Hospital 42,921 Emergencies only UGX 375,671,413 cies Was spent on the activities under this Management reported to have deliv- 18,000 Renal dialy- 16,353 Renal dialysis output contrary to what was reported ered the vehicles by the end of the FY 085475 Purchase of 18/19. However, the team noted that sis sessions sessions by end of FY. 6 Motor vehicles Motor Vehicles and 6 Vehicles procured for by the end of the FY the vehicles had for senior consul- 900,000 Other Transport Equip- hospital use not been delivered as review of the tants procured Management reported to have spent ment stores and procurement records in- UGX 500,000,000 on the activities dicated that the actual delivery of the 085403 Medical and under this output however, analysis vehicles was on 21 August, 2019. Health Supplies Pro- Medical supplies of the payment file indicated that only Medical supplies pro- cured and Dispensed procured and dis- 2,000,000 UGX 141,310,300 was spent on the UCI cured and dispensed - National Referral pensed output and UGX 358,689,700 repre- The output was not re- Pension policies were implemented Hospital senting 72% of the funds diverted to Pensions policies ported on in the 4th quar- 5,380,877 however, not reported on the annual other activities contrary to what was implemented ter performance report to performance report to Government. reported by end of year. have been achieved 2,000,000 Labora- Management reported to have spent 2,168,510 Laboratory & Audit noted that the activity was not tory & endoscopy UGX 142,373,000 on different activities The institutional staff implemented because it was in a endoscopy tests Institutional staff tests under this output however, analysis structure was not re- draft form and subsequently not re- of the payment file indicated that UGX structure imple- 085404 Diagnostic ported on in the annual ported on in the annual performance 142,373 27,321,012 representing 19.19% of the mented Services performance report. report to inform Government on its 25,000 scans, 62,389 images (x-ray& funds paid out were diverted to other extent of delivery 40,000 x-rays scans activities not related to the output contrary to what was reported in the Audit noted the activity was achieved Training and staff Not reported to have been annual performance report. however, not reported to have been capacity develop- achieved in the annual achieved in the annual performance ment implemented performance report Management reported to have spent report. UGX 30,000,000 on the reported im- 085407 Immunization 40,000 Immuniza- 30,000 84,543 immunizations munization activities however, analy- Cross cutting Services tions 085719 Human Re- sis of the payment file indicated that performance This was not reported source Management Audit established that the activity was no funds were spent on the output enhancement on in the annual perfor- Services not reported in the annual report yet Training Programs mance report to have it was implemented The team noted that this output was for UCI Staff con- been achieved. not reported on in the annual perfor- ducted mance report yet management spent UGX 432,738,000 on a number of Audit noted that the rewards and 4 quarterly reports activities under this output. In addi- sanction framework was not imple- The output was not Budget Framework tion management assigned the same mented because it was still a draft reported on in the annual Rewards and sanc- The activity was not re- 85407 Planning and Paper Ministerial MTEF code to different outputs which form. In addition management did performance report how- tions framework ported on in the perfor- Development policy Statement, may have affected the reporting on not report on the status of imple- 209,000 ever, its activities were implemented mance report Quarterly progress each as activities meant to facilitate mentation in annual report hence reported under output: reports, M&E tools delivery of this output were reported misinforming Government on its 085407 Immunization developed Annual under output: Immunization services. commitments services hospital report It was also noted that Funds to a tune Audit noted that the client charter of UGX 130,549,100 representing 30% Client charter The activity was not was developed but not implemented were diverted to activities not related Developed and reported on in the annual because of the late initiation of the to the output however, management implemented performance report did not report on the diverted funds. development process by UCI

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 261 Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 UGX (‘000’) Report) Audit noted that 4 trainings on human Four training The output was not subject research ethics were held meetings on reported on in the 4th 1,087,934 however, not reported on in the annu- human subject re- quarter annual perfor- al report for future decision making search ethics held mance report and accurate reporting. Collaborative The output was not Audit noted that all the collaborative researches (HCRI, reported on in the annual planned researches were conducted 085701 Cancer Re- ACTG, APPCA, performance report to however; the activity was not report- search ACS, TXH, PATH) have been achieved ed in the annual performance report. supported conducted Eight (8) cancer registry Audit noted that all the eight (8) can- Three (3) cancer registry related training cer registry trainings were conducted training workshops were workshops held contrary to what was reported in the undertaken and reports devel- annual performance report. oped Audit noted that 10,000 in-patient 10,000 in-patient days and 15,000 outpatient days of days and 15,000 The output was not comprehensive oncology clinical care outpatient days reported on in the annual were not provided at satellite clinics of comprehensive 8,784,187 performance report to in Arua and Mbale and management oncology clinical have been achieved did not report on the non-delivery of care provided at the planned targets and the reasons satellite clinics. for the variations. Audit noted that 5049 x-rays were 085702 Cancer Care 10,000 X-rays per- The planned target was performed at UCI and was not re- Services formed at Uganda not reported on in the an- ported in the annual report to inform Cancer Institute nual performance report decision making and future planning. The audit team established that all the 144 diagnostic mammography 144 diagnostic 56 diagnostic mammog- procedures were not performed since mammography raphy procedures were UCI did not have mammography procedures per- reported to have been equipment however, UCI reported to formed achieved have achieved 56 diagnostic mam- mography procedures.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 262 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Budget Reported actual target Planned Target for Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 FY 2018/19 UGX (‘000’) Report) UGX (‘000’) Report) Audit noted that 4 trainings on human The output is not reported It was noted that 10 patient’s fol- Four training The output was not 4 Cancer patients subject research ethics were held to have been achieved in low-up outreaches were conducted meetings on reported on in the 4th follow-up outreach 178,000 1,087,934 however, not reported on in the annu- the annual performance however not reported in the annual human subject re- quarter annual perfor- conducted. al report for future decision making report report. search ethics held mance report and accurate reporting. 400 copies of can- The team noted that 400 copies of The planned target was Collaborative cer early detection cancer early detection & referral The output was not Audit noted that all the collaborative not reported on in the an- researches (HCRI, & referral guide- guidelines were produced and expen- reported on in the annual planned researches were conducted nual performance report 085701 Cancer Re- ACTG, APPCA, lines produced diture incurred by Government. performance report to however; the activity was not report- search ACS, TXH, PATH) have been achieved ed in the annual performance report. supported 40 trainings on the national cancer The audit team noted that 39 train- conducted Eight health education ings were not done out of the planned (8) cancer registry Audit noted that all the eight (8) can- and risk reduction, The planned target was Three (3) cancer registry 40 trainings. Management did not related training cer registry trainings were conducted cancer early de- not reported on in the an- training workshops were inform Government in the annual workshops held contrary to what was reported in the 085703 Cancer Out- tection and proper nual performance report undertaken report on the achievement of the and reports devel- annual performance report. reach Service referral conducted planned target. oped to district health teams Audit noted that 10,000 in-patient 10,000 in-patient days and 15,000 outpatient days of The planned target was not reported days and 15,000 The planned target was The output was not comprehensive oncology clinical care on in the annual report however, the outpatient days 520 Biopsies done not reported on in the an- reported on in the annual were not provided at satellite clinics audit team noted that the Biopsies of comprehensive 8,784,187 nual performance report performance report to in Arua and Mbale and management were done. oncology clinical have been achieved did not report on the non-delivery of care provided at the planned targets and the reasons Audit noted that management satellite clinics. didn’t produce guidelines for cancer for the variations. 1000 copies of 2500 copies of Guidelines survivorship because they instead Guidelines for Can- Audit noted that 5049 x-rays were for Cancer survivor-ship diverted the resources to production 085702 Cancer Care 10,000 X-rays per- The planned target was cer Survivorship performed at UCI and was not re- were produced of referral guidelines for suspected Services formed at Uganda not reported on in the an- produced ported in the annual report to inform cancer because they considered it Cancer Institute nual performance report decision making and future planning. more important to equip health. The audit team established that all 1,000 compensators and immobili- 1,000 compensa- the 144 diagnostic mammography zation devices were not construct- 144 diagnostic 56 diagnostic mammog- tors and immo- Not reported to have been procedures were not performed since 615,000 ed. Management did not report on mammography raphy procedures were bilization devices achieved UCI did not have mammography non-delivery of the output and the procedures per- reported to have been constructed equipment however, UCI reported to reasons for the variations. formed achieved have achieved 56 diagnostic mam- Staff thermo-lumi- Audit noted that TLD’s were read 3 mography procedures. TLDs were paid for, nescent dosime- times a day contrary to the 9 times received from the IAE and ters (TLDs) read 12 that were reported on the annual per- read 9 times in the year times a year formance report Audit noted that 15,000 treatment 085706 Radiotherapy sessions were not conducted on Services LINAC machine because it was not installed since the bunkers were still under construction. It was also 15,000 treatment The activity was not established that planning for the sessions con- reported on in the annual activity was inadequate because ducted on LINAC 4th Quarter cumulative management went ahead to plan machine performance report and set targets for the activity well knowing that LINAC machine was under the procurement processes which are subject to a lot of approvals and delays. The activity was not also reported

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 263 Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 UGX (‘000’) Report) The audit team noted that the bun- kers to house the LINAC were not yet ready because they were still under The activity was not construction. Therefore this delayed Linear Accelerator reported on in the annual the delivery of the LINAC to the UCI. for Cancer treat- 24,050,000 4th Quarter cumulative In addition, management did not ment procured performance report report on the activity in the annual report to inform Government on the status of achievement of the planned 085777 Purchase of outputs Specialised Machinery The audit team noted that Magnetic & Equipment Resonance Imaging Machine for Can- cer diagnosis was not procured due to delays in the procurement process Magnetic Reso- The activity was not as complaints from the bidders to nance Imaging reported on in the annual ADB during the sourcing stage were Machine for Cancer 4th Quarter cumulative raised, in the process of reviewing diagnosis procured performance report specifications of the MRI. Manage- ment did not report on the planned activity and the level of achievement for decision making purposes. The audit team noted that the bar- code reader was not procured by end of FY 2018/19 and management did The activity was not not report on the non-delivery of the 085777 Purchase of Procurement of a reported on in the annual planned activity and the reasons for Specialised Machinery 781,000 Barcode reader 4th Quarter cumulative the variation. The audit team could & Equipment performance report not ascertain how much was meant to be spent on the equipment as there was no unit cost for the activity at planning level. BUTABIKA NRH Management reported that only one out of the two short term research Research on Patterns of papers was conducted because of Mental health work place violence expe- inadequate funds. However, the audit research conduct- 03 long term planning rienced by health workers team established that UGX 12,605,500 ed (2 short term 37,000 for mental health and interventions used was diverted to other activities rep- research under- at health units in Uganda resenting takings) was being finalized 34.07% of the funds paid out from IFMS on this output.

29,392 attended 17,754 males and 15,163 to in the mental 108,568 female attended to in the health clinic Mental Health clinic Management reported to have spent UGX 108,495,000 on the output 4,929 attended to 3,085 males and 2,772 however; the audit team noted that in the child mental female attended to in the only UGX 90,847,210 was spent on im- 04 specialized outpa- health clinic Child Mental Health Clinic plementation of activities under this tient and PHC services 881 attended to in 422 males and 72 female output (085504) and UGX 17,647,790 provided the alcohol and attended to in the Alcohol representing 16.26% of the funds drug clinic and Drug Clinic spent was diverted to other activities not related to this output. 38,480 Medical (general, Dental, Orthopedic, Fam- 44,000 medical ily planning, HIV/AIDS, (general, dental, TB,STD, Eye clinic, Trau- orthopedic ma unit Theatre/minor) outpatients attended to

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 264 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 UGX (‘000’) Report)

60 outreach clinics conducted in areas 60 outreach clinics of Nkokonjeru, conducted in the areas Nansana, Kite- 145,699 of Nkokonjeru, Nansa- tika, Kawempe, na, Kitetika, Kawempe Katalemwa and Katalemwa and Kitebi Kitebi

1,830 male and 2,635 male and 2,700 1,689 female pa- Management reported to have spent female patients seen in tients seen in the UGX 134,282,000 on the output how- the clinics clinics ever; the audit team noted that only 05 community mental UGX 128,424,000 was spent on the health services and 17 visits to regional implementation of activities under technical supervision referral hospitals mental this output and UGX 5,858,000 repre- 24 visits to regional health units. Visited senting 4.02% of the funds spent was referral hospital Hoima (2), Gulu, Soroti, diverted to other activities. mental health Kabale, Mubende, Ma- units. saka (2), Lira (2), Mbale (2), Mbarara, Fort portal, Moroto (2) and Jinja

259 patients resettled 900 patients re- within Kampala/Wakiso settled and 553 patients resettled up country

UBTS It was noted that whereas 274,308 units of blood were collected, 246,678 units were dispatched to different health facilities for consumption leaving 300,000 safe units of blood collect- Collected 274,308 units of 27,630 units not dispatched. The ed and issued blood; Mobilized 595,000 un dispatched blood units were not 085302 Collection of for transfusion potential blood donors; 7,698,860 reported in the 4th quarter report yet Blood to Health care Counseled 274,308 blood Government spent funds on collection facilities donors on post donation and processing of such blood units. activities Management explained that the units were not dispatched because they were not fit for human consumption (some were expired, had infections, either overfilled or under filled etc.)

Finalized UBTS M&E Framework and tools; Prepared UBTS Q3 &4 It was noted that UBTS M&E Frame- M & E system Performance Reports; work and tools were not finalized by 085305 Monitoring and developed and 382,000 Prepared UBTS Annual the time of audit as they were still Evaluation operationalized Performance Report drafts contrary to what was reported for 2018/19 FY; Unit cost in the vote performance report. study for blood supply is being undertaken.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 265 Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 UGX (‘000’) Report) -Remodel and expand the cold The audit team noted that no com- room and Central mitment was made by management Stores to accom- during planning about the target to modate 9,200 units be achieved. Review of the contract of blood. document indicated that the project 085372 Government is to be implemented for a period of Buildings and Admin- 1,500,000 Construction ongoing -Provision of 18 months which must have guided istrative Infrastructure temperature regu- management to set a target for the lated area to store FY 2018/2019. Therefore, the level of medical and non- progress was not reported on despite medical supplies. the fact that Government had spent Provision of an 1.5 bn. archive. Review of the 4th quarter report Four Vans Pro- 085375 Purchase of indicated that management procured cured to support Motor Vehicles and 4 blood collection vans. However, by mobilization and 1,000,000 4 vans procured Other Transport Equip- the time of audit 23/08/2019 the vans blood donation ment had not been delivered contrary to activities. what was reported. Computers and as- sorted accessories Management reported to have pro- Procured for Roll cured 30 computers however, there 085376 Purchase out of the Blood was no performance target set at of Office and ICT Safety Information 30 computers procured 270,000 planning level to compare the report- Equipment, including System (BSIS) to and installed ed actual against the planned target Software 7 regions and 8 to establish a link between the inputs Blood collection and outputs reported. & distribution centers. Management reported to have procured blood collection equipment however, did not go ahead to clearly indicate in the report the equipment 085377 Purchase of A set of Blood col- procured. This misinforms Gov- Blood collection equip- Specialized Machinery lection field equip- 100,000 ernment of what has been actually ment procured & Equipment ment procured achieved in terms of equipment to aid future planning as well as to ascer- tain whether value for money was achieved during procurement of the equipment. UHI 1. 10 research papers on heart 1. 12 research papers on related disease Rheumatic Heart Disease Management reported to have done and pub- and other related heart achieved training of 5 research staff lished in areas of diseases published in in- in Rheumatic heart disease but there valve, Coronary ternational peer reviewed was no evidence availed to the audit artery disease, journals. team to confirm that such training peripheral arterial took place. Analysis of the payment and venous insuf- 2. On-going disease 01 Heart Research 88,216 file indicated that UGX 5,320,621 was ficiency, rheumatic registries for heart spent on training of 3 staff (Ariaka heart disease and failure, acute myocardial Herbert, Nalule Miriam and Nya- other heart related infarction, arrhythmia koojo Balikagira.W) contrary to UGX diseases. and RHD. 83,063,000 reported to have been spent on training of 5 staff under this 2. Registries 3. 5 research staff trained output. created. in Rheumatic Heart Disease. 3. 3 staff trained

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 266 during the Financial Year 2018/19 | A Report by the Auditor General Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Budget Reported actual target Planned Target for Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 FY 2018/19 UGX (‘000’) Report) UGX (‘000’) Report) -Remodel and 1. 80 open heart, 83 expand the cold The audit team noted that no com- closed heart surgeries room and Central mitment was made by management and 421 catheterization Stores to accom- during planning about the target to procedures. modate 9,200 units be achieved. Review of the contract 1.100 open heart of blood. document indicated that the project surgeries, 100 2. 14,799 outpatient 085372 Government The annual report indicated that is to be implemented for a period of closed heart attendances. 3. 10,867 Buildings and Admin- 1,500,000 Construction ongoing UGX7.955 bn was spent on heart -Provision of 18 months which must have guided surgeries, 400 ECHOs, 8,270 ECGs, istrative Infrastructure care services. However, analysis of temperature regu- 89,386 lab tests, 34 stress management to set a target for the catheterization the payment file indicated that UGX lated area to store tests, 82 pacemaker pro- FY 2018/2019. Therefore, the level of procedures done. 7,330,493,285 bn was paid out of this medical and non- gramming done. progress was not reported on despite output (MTEF code 085802) of which medical supplies. 2. 20,000 outpa- the fact that Government had spent UGX 319,249,638 was diverted rep- Provision of an tients attended to. 4. 1,534 general ward 1.5 bn. resenting 4.36% of the total amount archive. admissions. spent. 02 Heart Care Services 3. 16,000 ECHOs, 7,330,493 th For example funds meant for Review of the 4 quarter report 14,000 ECGs and 5. 688 ICU & CCU admis- Four Vans Pro- procurement of Office and ICT 085375 Purchase of indicated that management procured 70,000 laboratory sions. cured to support Equipment, including Software and Motor Vehicles and 4 blood collection vans. However, by tests done. 3. 600 mobilization and 1,000,000 4 vans procured payment of professional allowances Other Transport Equip- the time of audit 23/08/2019 the vans ICU/CCU admis- 6. 8 staff undergoing blood donation were diverted to Preparation of the ment had not been delivered contrary to sions. super specialist training activities. feasibility study document for the UHI what was reported. in nursing, anesthesia, Infrastructural Development project 4. 1,500 inpatient surgery, and cardiology. Computers and as- at UGX 55,000,000 and UGX 9,000,000 sorted accessories admissions Management reported to have pro- as facilitation to UHI staff. Procured for Roll 7. Pre-feasibility study cured 30 computers however, there 085376 Purchase out of the Blood document for the UHI was no performance target set at of Office and ICT Safety Information 30 computers procured Infrastructural Devel- 270,000 planning level to compare the report- Equipment, including System (BSIS) to and installed opment project pre- ed actual against the planned target Software 7 regions and 8 pared and submitted to to establish a link between the inputs Blood collection MOFPED and outputs reported. & distribution Management reported to have spent centers. 1. 20 computers, UGX 209,279,000 on procurement of Management reported to have queue manage- 1 laptop, 1 UPS 5000 VA, 1 printer, 5 procured blood collection equipment ment system, tablets and 10 computers procured. however, did not go ahead to clearly network switches, However, analysis of the payment file indicate in the report the equipment Security firewall indicated that management spent 085377 Purchase of A set of Blood col- procured. This misinforms Gov- procured UGX 136,654,340. Blood collection equip- Specialized Machinery lection field equip- 100,000 ernment of what has been actually 76 Purchase of Office 1 laptop, 1 UPS 5000 VA, ment procured 2. 1 CCTV camera Further analysis showed that out & Equipment ment procured achieved in terms of equipment to aid and ICT Equipment, 409,800 1 printer, 5 tablets and 10 system procured. of the released funds to a tune of future planning as well as to ascer- including Software computers procured. tain whether value for money was 409,800,000, UGX 64,900,000 was achieved during procurement of the 3. 3 Access control diverted to procurement of goods equipment. and 1 walk through and services that were not in the detector procured. approved procurement plan. It was UHI also noted that Servicing and repair 4. Laundry ma- of UPS system at UGX 27,981,729 1. 10 research chinery procured was not reported in the cumulative papers on heart 1. 12 research papers on performance report as required. related disease Rheumatic Heart Disease Management reported to have done and pub- and other related heart achieved training of 5 research staff lished in areas of diseases published in in- in Rheumatic heart disease but there valve, Coronary ternational peer reviewed was no evidence availed to the audit artery disease, journals. team to confirm that such training peripheral arterial took place. Analysis of the payment and venous insuf- 2. On-going disease 01 Heart Research 88,216 file indicated that UGX 5,320,621 was ficiency, rheumatic registries for heart spent on training of 3 staff (Ariaka heart disease and failure, acute myocardial Herbert, Nalule Miriam and Nya- other heart related infarction, arrhythmia koojo Balikagira.W) contrary to UGX diseases. and RHD. 83,063,000 reported to have been spent on training of 5 staff under this 2. Registries 3. 5 research staff trained output. created. in Rheumatic Heart Disease. 3. 3 staff trained

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 267 Appendix VIII: Showing inconsistencies in reporting among selected Health Sector Institutions

Budget Reported actual target Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 UGX (‘000’) Report) In the annual report manage- ment indicated to have spent UGX 4,012,690,000 bn on Purchase of 1. 2 heater coolers, 1 mo- Specialized Machinery & Equipment bile X-Ray, 1 blood bank against the approved budget of UGX 1 ECMO machine, fridge, 1 scientific refrig- 4,012,562,000 bn. 1 FFR+IVUS erator, 1 Water de-ionizer, Analysis of the payment file indicated machine, 2 ECG 2 ECG machines, 1 oper- that UGX 3,232,000,324 bn was spent machines, 1 sternal ating table, 7 suction ma- on the reported activities contrary to saw, 1 pediatric chines, vital signs, pulse UGX 4,012,690,000 bn reported in the and neonatal ven- oximeters, 30 mattresses, annual report showing a variance of 77 Purchase of Spe- tilator, 1 operating 1 FFR/IVUS system, 2 air UGX 780,689,676. cialized Machinery & table, syringe 4,012,562 mattress systems, patient Equipment pumps, 1 stress mobility devices, 2 cough It was further established that out of test machine, 1 ul- assist machines, 30 sy- the approved budget, UGX 42,358,687 trasound machine, ringe pumps, 10 infusion was diverted to other activities with- 1 laboratory scien- pumps, 1 holter ECG ma- out proper procedures representing tific refrigerator, chine, 10 hospital beds, 1.05% of the amount spent. The 1 water de-ionizer 1 stress test machine, 4th quarter report does not clearly machine emergency patient trol- inform the reader that diversions leys and other assorted took place and the reasons for such items procured. diversion.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 268 during the Financial Year 2018/19 | A Report by the Auditor General Figure 2: Macro structure of the Health Sector

Budget Reported actual target Planned Target for Planned Output amount (Cumulative 4th Quarter Audit observation FY 2018/19 UGX (‘000’) Report) In the annual report manage- ment indicated to have spent UGX 4,012,690,000 bn on Purchase of 1. 2 heater coolers, 1 mo- Specialized Machinery & Equipment bile X-Ray, 1 blood bank against the approved budget of UGX 1 ECMO machine, fridge, 1 scientific refrig- 4,012,562,000 bn. 1 FFR+IVUS erator, 1 Water de-ionizer, Analysis of the payment file indicated machine, 2 ECG 2 ECG machines, 1 oper- that UGX 3,232,000,324 bn was spent machines, 1 sternal ating table, 7 suction ma- on the reported activities contrary to saw, 1 pediatric chines, vital signs, pulse UGX 4,012,690,000 bn reported in the and neonatal ven- oximeters, 30 mattresses, annual report showing a variance of 77 Purchase of Spe- tilator, 1 operating 1 FFR/IVUS system, 2 air UGX 780,689,676. cialized Machinery & table, syringe 4,012,562 mattress systems, patient Equipment pumps, 1 stress mobility devices, 2 cough It was further established that out of test machine, 1 ul- assist machines, 30 sy- the approved budget, UGX 42,358,687 trasound machine, ringe pumps, 10 infusion was diverted to other activities with- 1 laboratory scien- pumps, 1 holter ECG ma- out proper procedures representing tific refrigerator, chine, 10 hospital beds, 1.05% of the amount spent. The 1 water de-ionizer 1 stress test machine, 4th quarter report does not clearly machine emergency patient trol- inform the reader that diversions leys and other assorted took place and the reasons for such items procured. diversion.

Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions during the Financial Year 2018/19 | A Report by the Auditor General 269 Budget Performance Assessment of Delivery of Planned Outputs by Selected Health Sector Institutions 270 during the Financial Year 2018/19 | A Report by the Auditor General

Audit House, Plot 2c Apollo Kaggwa Road, P.O. Box 7083 Kampala, Tel: 041-7-336000, Fax: +256-41-435674, Email: [email protected], Website: www.oag.go.ug