Office of the Auditor General the Republic of Uganda Report of the Auditor General on the Financial Statements of Luwero Distric

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF

LUWERO DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2018

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

Opinion ...... 4 Key Audit Matters ...... 4 1.0 Performance of Youth Livelihood Programme ...... 5 1.1 Under funding of the Programme ...... 5 1.2 Non Compliance with Repayments Schedules ...... 6 1.3 Un confirmed transfers of Recovered funds to Recovery Account in BOU ...... 6 1.4 Inspection of performance of Youth Projects ...... 7 1.4.1 Nakigoza Youth Tomato Growing Project ...... 7 1.4.1.1 Record keeping ...... 7 1.4.2 Kanyogoga Youth Piggery Project ...... 7 1.4.2.1 Poor Record keeping ...... 7 2.0 Implementation of the Uganda Road Funds ...... 7 2.1 Budget performance...... 8 2.2 Status of implementation ...... 9 2.2.1 Routine mechanized maintenance ...... 9 2.2.2 Periodic maintenance ...... 9 2.2.3 Inspection of Kikoza-Kigoloba-Naluvule Road (8.9Kms) ...... 9 2.3 Failure to carry out Routine Manual Maintenance on District Roads ...... 10 Emphasis of matter ...... 11 3.0 Mischarge of Expenditure ...... 11 4.0 Un accounted for funds ...... 11 5.0 Financial Loss of UGX.34,037,178 ...... 11 6.0 Outstanding Creditors of UGX.259,348,068 ...... 12 7.0 Outstanding Salary and Pension Arrears ...... 12 8.0 Diversion of PHC and Agricultural Extension Services Wage to Pay Primary Teachers Salary ...... 12 Other Matter ...... 13 9.0 Un-updated property valuation list ...... 13 10.0 Under staffing and related issues ...... 13 11.0 Un Recovered UWEP Revolving Funds ...... 14 12.0 Un approved borehole Rehabilitation Assessments ...... 14 13.0 Difficulties in accessing Road equipment from Regional Workshops ...... 15 14.0 Failure to Perform Physical count for students under USE...... 15

15.0 Review of Eye Clinic Donation at Luwero Health Centre IV...... 16 Other Information ...... 17 Management Responsibilities for the Financial Statements ...... 17 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 17 Other Reporting Responsibilities ...... 19 Report on the Audit of Compliance with Legislation ...... 20 16.0 Management of Procurement ...... 20 16.1 Absence of a Contracts Register ...... 20 16.2 Absence of 10% Performance securities for Procurement contracts ...... 20 16.3 Lack of a representative of Lower Local Government on Evaluation committee ...... 21 17.0 Management of Natural Resources ...... 21 17.1 Environmental dilapidation of district wetlands ...... 21 17.2 Failure to de-gazette Bombo Local Forest Reserve ...... 22 18.0 Poor Status of basic Medical Equipment ...... 23 19.0 Lack of a District Physical Development Plan ...... 23 20.0 Absence of District land and Lease Registers ...... 24 21.0 Absence of legitimate Registration of the District Land ...... 24 22.0 Capitation Grants...... 25 22.1 Under funding of the USE and UPE capitation programs ...... 25 22.2 Construction of a 2 classroom block and others at Bulamba Primary School 26 21.0 Status of Basic Medical Equipment ...... 27 APPENDICES ...... 30

BOQ Bills of Quantities

BOU Bank of Uganda

DLG District Local Government

HCIV Health Centre IV

IESBA International Ethics Standards Board for Accountants

INTOSAI International Organization of Supreme Audit Institutions

IPFs Indicative Performance Figures

ISSAI International Standards of Supreme Audit Institution

ISSAI International Standards of Supreme Audit Institutions

LGFAM Local Governments Financial and Accounting Manual 2007

LGFAR Local Governments Financial and Accounting Regulations 2007

LGMSD Local Government Management and Service Delivery

LLGs Lower Local Governments

MoESTS Ministry of Education Science and Technology and Sports

MoFPED Ministry of Finance Planning and Economic Development

MoGLSD Ministry of Gender Labour and Social Development

MoWE Ministry of Water and Environment

NAA National Audit Act

PDU Procurement and Disposal Unit

PFMA Public Finance Management Act 2015

PWD Persons with Disabilities

UGX Uganda Shillings

UWEP Uganda Women Entrepreneurship Programme

YLP Youth Livelihood Programme

REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF LUWERO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE, 2018

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the accompanying financial statements of Luwero District Local Government which comprise the statement of Financial Position as at 30th June 2018, and the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

In my opinion, the financial statements of Luwero District Local Government for the year ended 30th June 2018 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Local Government Financial and Accounting Manual 2007.

Basis for Opinion

I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Key Audit Matters

Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters

4 were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters.

I have determined the matters described below as the key audit matters to be communicated in my report.

1.0 Performance of Youth Livelihood Programme

The Youth Livelihood Programme (YLP) is a Government Programme being implemented under the Ministry of Gender, Labour and Social Development (MoGLSD) through the Local Government Administrations. The programme, which started in the financial year 2013/2014, was to respond to the existing challenge of unemployment among the Youth. The programme is implemented through the District and support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities.

The audit focused on an amount of UGX.438, 812,600 disbursed to the District for the Financial Year; 2013/2014 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed included ascertaining the following;

 Whether all funds budgeted for YLP during the period under review were actually released and used only for the program.  Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.  Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of and  Whether on a sample basis the funded projects exist and are operating. I made the following observations;

1.1 Under funding of the Programme

Review of the approved budget performance for the program revealed that whereas Luwero District had budgeted for a total amount of UGX.461,634,454 for the FYR 2013/2014 only UGX.438,812,600 was released resulting in a shortfall of UGX.22,821,854 (5%)

This undermined the intended objective of responding to the challenge of unemployment among the Youths. In response; management explained that the final approval was from MGLSD and this is where the budget cuts were made.

I advised management to liaise with MGLSD to ensure allocation of adequate resources to the program.

1.2 Non Compliance with Repayments Schedules

Review of the repayment schedules indicated that repayments were not in line with the agreed repayment schedule. Whereas the groups funded in 2013/2014 were expected to have repaid a total amount of UGX.460,753,230 (Interest inclusive) by close of the financial year 2017/2018, only UGX.104,592,071 had been repaid leaving a balance of UGX.356,161,159 (77%) outstanding as shown in Appendix I

Delayed repayment was attributed to various causes such as; disagreements among the group members and inadequate monitoring and technical support among others. Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund. There is a risk that the district may fail to recover the program funds to enable government plough it back to new youth interest groups.

Management explained that the Youth Interest Groups received guidance when rescheduling repayments from the Sub county level and were reviewed at the District. More effort had been put in place including sensitization meetings to strengthen recovery of these funds and the recovery had improved.

I advised management to continue following up with the youth for better results.

1.3 Un confirmed transfers of Recovered funds to Recovery Account in BOU

During the review; I noted that UGX.104,592,071 had been recovered by 30th June 2018, however; there was no evidence to show that the recovered funds were transferred to Bank of Uganda Recovery Account to benefit other YIGs since this is a revolving fund.

There is a risk that funds could have been diverted to un-authorised activities which impacts negatively on the program implementation.

According to management; there has been a significant improvement in collections and transfers to the National Recovery Account of MGLSD.

I advised management to always make timely remittances to the revolving Fund.

1.4 Inspection of performance of Youth Projects

Physical inspection was carried out on three selected projects namely Nakigoza Youth tomato growing project, Kanyogoga Youth piggery project and Ngabo Youth metal and welding project (2013/2014) to ascertain whether they were in existence and executed in accordance with the operational guidelines.

The following observations were made;

1.4.1 Nakigoza Youth Tomato Growing Project

1.4.1.1 Record keeping

I was not availed with records of Nakigoza youth Tomato growing project for review. Consquently, I could not ascertain that the funds received by the group were put to the intended use.

The Accounting Officer explained that many of these groups do not keep their records partly because of iliteracy however, during supervision; this had been emphasized to ensure records were put in place .

I await the outcome of the Accounting Officer’s action.

1.4.2 Kanyogoga Youth Piggery Project

1.4.2.1 Poor Record keeping I was not availed with records of Kanyogoga Youth Piggery project for review. Consequently, I could not confirm the project existence and its performance.

The Accounting Officer explained that the weaknesses were noted and groups had been advised to keep records and supervision enhanced.

I await the outcome of the action to be taken by the Accounting Officer.

2.0 Implementation of the Uganda Road Funds Section 45 (3) of the Public Finance Management Act, 2015 states that “ An Accounting Officer shall enter into an annual budget performance contract with the

Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year, submitted under section 13 (15)” of the said Act.

Regulation 18(3) of the Local Government Financial and Accounting regulations 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council.

It has been observed over years that planned and budgeted for activities of a number of Local Governments are not implemented thereby affecting service delivery. During the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement the planned activities under Uganda road fund. The focus was put on the planned major outputs under Uganda Road Fund which greatly impact on service delivery in the Local Governments.

Consequently, I developed specific audit procedures which included ascertaining whether;

 The budgeted URF releases for Local Governments for the year under review were actually received;  The planned URF outputs were achieved;  The monitoring and supervision was carried out by reviewing reports to assess performance.

Based on the procedures performed, the following observations were made;

2.1 Budget performance A total of UGX.740,209,000 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and emergency activities on several district roads using Road gangs and the force Account mechanism. However, the district realised a positive performance of UGX.758, 337,000 (102%) of budget. This reflected extra funding of UGX.18, 128,000 that constituted 2.45% of the budgeted amount.

2.2 Status of implementation A review of planned outputs against actual performance is shown in Appendix II

2.2.1 Routine mechanized maintenance A total of 218.9 kms at an estimated cost of UGX.134, 890,000 was planned to be undertaken. Audit revealed that works were undertaken at a cost of UGX.191, 253,000 i.e. 142% of the budget leading to an excess funding of UGX.56, 363,000 (42%). However, the length covered could not be confirmed.

2.2.2 Periodic maintenance A total of 153.6 kms at an estimated cost of UGX.494, 883,000 was planned to be undertaken. However, audit revealed that works were actually undertaken at a cost of UGX.514, 511,000 (104%) leading to an expenditure above budget of UGX.19, 628,000 (3.97%). However; I was not availed authority for extra spending for verification. Besides; the length covered could not be confirmed.

2.2.3 Inspection of Kikoza-Kigoloba-Naluvule Road (8.9Kms)

During the year; periodic Maintenance was carried out on 8.9 kms Kikoza-Kigoloba- Naluvule Road at a cost of UGX.40,003,067. The stretch maintained starts from (CH.0+000) at Naluvule trading center (Kampala - Gulu highway), traverses through Kigolooba and ends at Kikoza at junction with Katikamu (Kisuule)- Nakaseke- Semuto trunk road. The major activities carried out on this road included; bush clearing, grading to reshape the carriage way, re-establishment of road camber for the areas that had been damaged by heavy rainfalls, installation of 21m of concrete culverts and de-silting of existing culvert lines. Inspection carried out on the 16/08/2018 revealed the following observations;  21m of culverts were to be installed at different sections of the road however; a one line of seven (7) 600m culverts of a length of 6m was installed. There was no evidence of installation of culverts on other sections of the road.  Headwalls were not constructed on culvert installations despite their inclusion in the project cost.  The length of grass on the sides of the road was a lot higher than a height of 150mm standard set by the district. Below are the pictures showing the status of roads;

Poor drainage on district roads Valleys formulated in the district roads

Overgrown vegetation and drainage of roads Potholes in the district roads

Failure to carry out effective road maintenance may lead to quick deterioration of roads leading to spending more funds.

The Accounting Officer explained that three culvert lines were installed at Ch 1+600 , Ch 4+200 and Ch 7+ 400 and the head walls constructed apart from those of the old existing culvert lines that may require repair during routine maintenance while the observed gullies/potholes were due to heavy rains and would be attended to plus the over grown vegetation during routine maintenance.

I await the outcome of the Accounting Officer’s commitment.

2.3 Failure to carry out Routine Manual Maintenance on District Roads

Section 30.0 of the Uganda Road Fund planning and budget guidelines 2017 in regard to the costing hierarchy states that each district shall apply its available ceiling such that the cost of routine manual maintenance is covered 100% followed by routine mechanized maintenance to the maximum extent possible and the balance to apply on periodic maintenance. On the contrary; scrutiny of the District Work plan submitted to URF showed that there was no expenditure allotted to the routine manual/labour based maintenance of any district road for the year under review. This exposes the roads to reduced carriage evidenced by the overgrown vegetation that poses insecurity in the community and further denies residents of employment in form of road gangs.

According to the Accounting Officer, the district has a huge road network of 460KM that traverses ten sub – counties and many roads were in need for maintenance and thus more emphasis was put on mechanized routine maintenance as opposed to manual maintenance. He stated that the budget of Road maintenance has been increased and wages for road Gangs revised and thus the District has already embarked on recruiting gangs starting Q2 of the FYR 18/19 where a number of roads were to be worked on using Road Gangs under manual Routine maintenance.

I await the outcome of the Accounting Officer’s plan of action.

Emphasis of matter Without qualifying my opinion, I draw attention to the following matters disclosed in the financial statements. 3.0 Mischarge of Expenditure

Expenditure totalling to UGX.56, 958,615 was inappropriately charged on budget lines to fund activities that were not planned for without authority attributed to override of controls by management. Mischarge of expenditure translates into misrepresentation of expenditure balances in the financial statements. The practice is also not in line with the intentions of appropriating authority as per Appendix III.

4.0 Un accounted for funds Expenditure totalling to UGX.94, 119,900 was not adequately supported with relevant documents. Consequently, I could not confirm whether funds were utilized for the intended purposes as per Appendix IV. I advised the Accounting Officer to obtain the accountability or else recover funds from the responsible officers.

5.0 Financial Loss of UGX.34,037,178 Analysis of a sample of 35 staff that had left service in FY 2017/18 against the annual payroll revealed that management continued to make payments worth UGX.34, 037,178 to persons who had left service that included; absconders, deceased, transferred and retired staff at the district. Paying staff that do not exist causes financial loss to Government as shown in Appendix V.

6.0 Outstanding Creditors of UGX.259,348,068 The district had outstanding obligation in trade creditors amounting to UGX.259, 348,068 for goods and services consumed as disclosed in note 22 of the financial statements contrary to the requirements of the commitment control system. Outstanding commitments expose the Council to litigation and related costs.

I advised the Accounting Officer to always observe the commitment control system.

7.0 Outstanding Salary and Pension Arrears The District had not paid pension and gratuity arears of UGX.26, 308,362 as shown in note 23 of the financial statements. Besides; staff salary and pension arrears of UGX.288, 140,496 (dating as far back as the FYR 2007/08) and UGX.738, 928,572 respectively were not yet verified and cleared by the MoFPED and the Ministry of Public Service.

Some of the salary arrears were attributed to transfer of teachers from one school to another without confirmation of School staff establishment ceilings on IPPS while in some cases transfers were affected before confirmation of payroll vacancies on IPPS leading to deletions of serving teachers which depicts weaknesses in internal controls. Meanwhile; accumulation of pension and gratuity arrears poses challenges to the retired civil servants while a salary arrears demotivates the officers in active services.

I advised the Accounting Officer to follow up with the MoFPED and Ministry of Public Service and ensure arrears are cleared.

8.0 Diversion of PHC and Agricultural Extension Services Wage to Pay Primary Teachers Salary

The District utilised funds from PHC and Agricultural Extension staff wage of UGX.343,000,000 and UGX.166,100,000 respectively to cater for the wage short fall in the primary teachers’ salaries without a no objection from the MoFPED. Diversion of funds may lead to non-payment of newly recruited PHC and Agricultural extension staff of the District creating more salary arrears to the District.

The Accounting Officer explained that the district engaged the MOFPED through a letter reference CR/115/2 of 19th June 2018 requesting for authority to utilise the balance of funds on PHC and Agriculture extension staff wage to cater for the wage shortfall in the Primary Teachers’ salaries. He stated that as the financial year was

ending and payments on IFMS were to end on 23rd of June 2018, management acted proactively in anticipation that the MOFPED would respond in time.

Other Matter In addition to the matters raised above, I consider it necessary to communicate the following matter(s) other than those presented or disclosed in the financial statements.

9.0 Un-updated property valuation list

Section 3(1) of the Local Authority Rating Act provides that every local authority shall levy such rate as it may determine on the basis of the rateable value of any property within its area of jurisdiction. Section 4 of the same Act states that the local authority shall cause to be made for its area of jurisdiction a first valuation list and thereafter a valuation list once at least in every five years or such longer period as the minister may approve.

During the financial year under review; I noted that management collected UGX.50,493,422 in property tax. However; there was no updated approved valuation list to confirm valuation of recent properties. Failure to value properties leads to loss of revenue to Government.

According to the Accounting Officer, the District carried out valuation of her properties in 2009 but due to the high costs; there had been a delay in updating the valuation list. He however stated that UGX.14M had been provided in the FYR: 2018/19 budget to start on the exercise.

I advised the Accounting Officer to expedite the exercise for improved revenue collection.

10.0 Under staffing and related issues A review of the staff establishment revealed that the district has an approved staff structure of 4,711 of which 4,127 (88%) positions are filled leaving 602 (12%) positions vacant.

Under staffing leaves a significant leadership and technical gap that creates more work load on the existing work force which unfavourably affect service delivery as shown in Appendix VI & VII

The Accounting Officer explained that they were unable to fill new vacancies except for recruitment on replacement basis having experienced wage shortfalls.

I advised the Accounting Officer to take up the matter with appropriate authorities to ensure vacant posts are filled for improved service delivery.

11.0 Un Recovered UWEP Revolving Funds Government of Uganda under the Ministry of Gender, Labour and Social Development (MGLSD) is implementing the Uganda Women Entrepreneurship Program (UWEP). The program targets the poor and unemployed women in all districts of Uganda aimed at improving their competitive edge in the business sector. The funds are advanced to the women interest groups. Since its inception the district has received UGX.217,963,913.

A review of the program performance at the district revealed that 38 Women Interest Groups were supposed to have refunded UGX.98,517,650 by 30th June 2018. However, only UGX.38,351,200(39%) was collected leaving a balance of UGX.60,166,450(61%) unrecovered as shown in Appendix VIII

Failure to pay back in time impairs planning and coordination for the re-ploughing of the revolving funds to new Women Interest Groups.

The Accounting Officer explained that the District made efforts to recover funds from the beneficiary groups and sited challenges ranging from weaknesses in management of groups, group dynamics and financial literacy but stated that groups were encouraged to pay back the funds.

I advised the Accounting Officer to engage defaulting Groups and address the challenges which may be causing groups failure to honour the agreed repayment schedule.

12.0 Un approved borehole Rehabilitation Assessments Guideline 4.12 of the Water and Sanitation Sector Guidelines 2012 requires Local Governments to use up to 13% of the development budget for major rehabilitation of Borehole and piped water supply systems that are beyond the community capacity to fully finance. Rehabilitation works above this percentage is required to be carried out with the approval of Ministry of Water and Environment

During the year under review; Luwero DLG incurred expenditure totalling to UGX.76,356,000 for the rehabilitation of 40 borehole sources justifying the need for rehabilitation and approval by MoWE. The Accounting Officer explained that borehole assessments were part of the contents of the annual work plan submitted to the MoWE before approval. However during verification I was not availed with the work plans where assessments attached for verification.as per Appendix IX

I advised the Accounting Officer to always adhere to the guidelines to avoid the risk of fictitious assessments and payments.

13.0 Difficulties in accessing Road equipment from Regional Workshops During the year under review; the District received new road equipment from the Ministry of Works and Transport comprising a roller, two tippers, two wheel loaders and a water bowser. However, the much needed equipment like dozers and low beds had not been given to the district which would help in boulder removal and others.

Efforts to access this road equipment from the regional workshop during the year under review were reported unsuccessful due to the reported bureaucracy at the regional workshop resulting into the district incurring extra costs of hire of the same equipment from the open market which is costly.

According to the Accounting Officer, whereas Districts have already received their road maintenance equipment, the most needed equipment for heavy grading and earth works e.g. Bulldozers, High up trucks and Low bed trucks are not yet provided at the Regional Workshops.

I advised the Accounting Officer to always ensure follow up with the regional workshop for the road equipment before hiring is considered.

14.0 Failure to Perform Physical count for students under USE Guideline 8.2 (iv) of the ministry of Education and Sports policy guideline for participating government aided secondary schools under universal secondary education, 2012 requires the district to participate in ascertaining the number of beneficiaries of the Universal Secondary Education (USE) programme which is a determinant of the amount to be released to a school. However, I noted that no head count was done for students under the USE programme during the year.

Consequently, the amount of capitation grant released to each school based on availability of funds. There is therefore a risk of releasing more funds than required.

The Accounting Officer explained that the amount of capitation accrued to each school was determined by applying an annual growth rate to compute the projected enrolment which is risky as the schools may get under or over funded which may lead to failure to meet the high costs of post primary education and or misappropriation of resources respectively.

The Accounting Officer explained that the Ministry of Education had been conducting the activities but indicated that the department had plans to carry out the headcount in the coming academic years.

I await the outcome of the Accounting Officer’s promise.

15.0 Review of Eye Clinic Donation at Luwero Health Centre IV. In 2014, Uganda Health and Eye Care Association in cooperation with the Eye Clinic Ahaus and Bazungu E.V in Germany entered into a Memorandum of Understanding (MOU) with the Government of Uganda through the Ministry of Health to reduce the consequences of visual impairment in Uganda through skills transfer and donation of equipment. In the implementation of their cause, Audit observed the following irregularities;

By the time of audit the district had not been able to convene a conflict resolution meeting for all partners involved. The listed anomalies could be attributed to poor monitoring and supervision of health centre IVs by those charged with governance at the District. Failure to resolve the conflict deters the objective of reduction of visual impairment in the general public and may result in incurring extra costs. It further threatens continued prospects of donations from the partners. See Appendix X.

The Accounting Officer explained that it was resolved that the clinic be run under the health facility and the in charge of the facility take full responsibility of the clinic while a meeting was scheduled to meet the partner in the following month.

I advised the Accounting Officer to ensure that appropriate action is taken to resolve all the issues.

Other Information The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial statements and my auditors’ report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.

Management Responsibilities for the Financial Statements

Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Luwero District Local Government.

The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the unless the Accounting Officer has a realistic alternative to the contrary.

Auditor General’s Responsibilities for the audit of the Financial Statements

My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or

error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.

As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control.  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.

Conclude on the appropriateness of I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Company in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.  Accounting Officer’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or

conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.  Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.

From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Other Reporting Responsibilities

In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.

Report on the Audit of Compliance with Legislation The material findings in respect of the compliance criteria for the applicable subject matters are as follows;

16.0 Management of Procurement

16.1 Absence of a Contracts Register During the review; it was noted that there was no contracts register maintained by the Procurement and Disposal unit. This affects the effective monitoring and tracking of contracts.

The Accounting Officer in his response indicated that the contracts register was maintained however; this was not availed for verification.

I advised the Accounting Officer to ensure a contracts’ register is put in place in compliance with the procurement Regulations.

16.2 Absence of 10% Performance securities for Procurement contracts Regulation 89.1(a) of the Local Government Public Procurement and Disposal of Public Assets Regulations 2006 states that contract effectiveness shall be as specified in the contract but may depend upon the fulfilment of one or more conditions which may include receipt by a procuring and disposing entity of a performance security; Additionally Regulation 89.3(b) and (c) states that where a tenderer fails to provide the required performance security within the specified time; or fails to fulfil any other condition of contract effectiveness, the procuring and disposing entity shall proceed to award a contract to the next best evaluated bidder from among the remaining bidders.

On the contrary, sixteen (16) procurement projects worth UGX.1,420,665,152 lacked evidence of submission of 10% performance securities by tenderers awarded the respective contracts in violation of the regulations and specific conditions of the contracts as per Appendix XI There was no evidence that the Accounting Officer awarded the contracts to the next best evaluated bidders in the event of failure to submit the performance security by the best evaluated bidders. This diminishes the districts’ safe guard against non- performance of contractors.

The Accounting Officer explained that it was an oversight at the stage of contract management but stated that all contracts were fully executed and paid for.

I advised the Accounting Officer to always observe the procurement Regulations.

16.3 Lack of a representative of Lower Local Government on Evaluation committee

Regulation 27(4) of the Local Government Public Procurement and Disposal of Public Assets Regulations 2006 states that a member of the user department in a lower local government or community shall be present on the evaluation committee, when bids concerning the community or Lower Local Government are being evaluated.

However; a review of a sample of four (4) Town Council project procurement files worth UGX.294, 088,304 revealed that there was no representative of the Town Councils on the evaluation committees. This affects the user departments’ input/participation on the evaluation processes.

The Accounting Officer promised to involve the Town Council in future evaluations.

I await the outcome of the Accounting Officer’s Action.

17.0 Management of Natural Resources

17.1 Environmental dilapidation of district wetlands

Section 44(1) of the Land Act CAP 227 states that the Government or Local Government shall hold in trust for the people and protect natural lakes, rivers, ground water, natural ponds, natural streams wetlands, forest reserves, national parks and any other land reserved for ecological and touristic purposes for the common good of the citizens of Uganda. Section 43 of the same law states that a person who owns or occupies land shall manage and utilize the land in accordance with the Forest Act, the Mining Act, the National Environment Act, the Uganda wildlife Act and any other law.

However; inspection of Lumansi wetland located in Bajjo Lumansi village, Bajjo parish showed environmental degradation as a result of construction of a solid wall in the wetland as shown in the picture below without undertaking an environment impact assessment process contrary to section 19 of the National Environment Act and Regulation 3 of the Environment Impact Assessment Regulations 1998.

Well being constructed in the swamp Currently the solid wall constructed is covered by papyrus

This could be attributed to limited awareness of environmental protection laws among other factors. Review of the operations of the District Natural Resource office showed an environment notice (Ref ENV/555/1) that was served to a one Dr. Ssali Tamale; the owner of the solid wall on the 14th of June 2017 instructing him to stop further construction of the wall and related activities and immediately demolish the solid wall already erected I noted that this proved futile as there was no action taken to destroy the wall.

I further noted that the matter was handed over to Ministry of Water and Environment to handle enforcement of encroachment and rehabilitation of the wetland.

The Accounting Officer explained that the district has started on awareness raising among leaders & wetland users and updated the inventory of Lumansi wetland system major activities, abuses, users and possible interventions identified while liaising with the MoWE to demarcate the wetland.

I advised the Accounting Officer to enforce sensitization of the community on protection of the environment and ensure illegal activities are stopped in accordance with the law.

17.2 Failure to de-gazette Bombo Local Forest Reserve

During the review; I noted that Bombo local Forest Reserve has not been de- gazetted. I reported on the loss of this land in my previous report to Parliament however verification of the status of implementation of the recommendations showed that by the end of the financial year under review; the land was not yet de- gazetted into an industrial park.

I noted that some building structures for industrial purposes i.e. animal slaughter and processing industry, poultry and wheat processing industries were erected to

completion stage but no alternative location for an area equivalent in size to the forest reserve has since been identified. The allocated land titles in the forest reserve have never been cancelled.

There is a risk that the district may not be able to acquire land of similar size and there by lose the benefits of a forest reserve. The Accounting Officer explained that Luwero District Council proposed to de-gazette the Forest Reserve and the proposal was submitted to the Prime Minister's Office as the Board continues to look for an alternative land for replacement of the Forest Reserve.

I advised the Accounting Officer to ensure the process of de-gazetting land is completed and or illegal activities being carried out are stopped.

18.0 Poor Status of basic Medical Equipment Section 5.17.4 of the Health Sector Service standards & Service delivery standards, 2016 requires a health facility to ensure that there is an inventory of all medical equipment updated according to the policy guidelines. On the contrary; inspection of the Luwero DLG Health centre IVs (Kalagala HCIV, Luwero HC IV and Nyimbwa HC IV) revealed that the centres were equipped below national standards evidenced by faulty and or inexistent equipment as per Appendix XII.

This was attributed to the meagre resource envelope at the facilities.

Insufficient medical equipment could result into poor screening of health conditions as a result and or issuing of inappropriate diagnosis and prescriptions. According to the Accounting Officer; Mildmay Uganda in the current financial year committed money for procurement of a water bath, refrigerator for the blood bank and other equipment for Nyimbwa HCIV.

I advised the Accounting Officer to liaise with Ministry of Health to ensure the facilities are equipped to the National Standards.

19.0 Lack of a District Physical Development Plan Section 25(1) states that a district, urban and sub-county physical planning committee shall cause to be prepared a district urban physical development plan. (2) The secretary to the Board may, at the request and cost of a local government through the district physical planning committee, urban physical planning committee or sub county planning committee, prepare a district physical development plan.

On the contrary; I noted that the district has not developed a physical development plan which negates its purpose of orderly and progressive development of the area to which it relates. As a result; a court case civil suit no.076 of 2015 has developed where the plaintiff claimed for the illegal creation of an access road on his land as there was no physical plan to support creation of community roads in the district. According to the Accounting Officer, the district has interest in preparation of the District Physical Development Plan but required a lot of resources which are not yet available at the District.

I advised the Accounting Officer to plan and secure funds for the development of a district physical development plan.

20.0 Absence of District land and Lease Registers Sec 45 (1) of the Uganda Land Act, 1998 as amended states that a Government or local Government shall hold in trust for the people and protect natural lakes, rivers, ground water, natural ponds, natural streams, wetlands, forest reserves, national parks and any other land reserved for ecological and touristic purposes for the common good of the citizens of Uganda. Section 59(1) (a) of the Land Act, cap 277 empowers a district land board to hold and manage any land in the district which is not owned by any person or authority.

On the contrary; I was not availed the district land and lease registers for verification to confirm boundaries and sizes of the district’s natural resources. Without a backup register of the lease hold properties; it is highly risky that government could lose land. Besides; this may lead to low revenue collections of lease premiums and ground rent by the district council.

The Accounting Officer upheld the observation and stated that the responsible officers have been advised to take action though the district lacked a substantive Senior Land Management Officer where the district plans to recruit one.

I advised the Accounting Officer take up the matter with Ministry of Public service for recruitment of the relevant officer and ensure that the registers are in place.

21.0 Absence of legitimate Registration of the District Land Regulation 58(4) of the Local Government Financial and Accounting Regulations 2007 compels for the proper registration and titling of properties and assets of the Local Government. A review of 51 plots of the district, mainly encompassing centres

of operations of sub counties and health facilities revealed that 13 plots of land were under the ownership of the Buganda kingdom, 5 had processed land titles and 33 had not been titled. See Appendix XIII

In the current circumstances; there is a risk that developments on the land could result into loss of funds invested in case of contestation and encroachment on the land. According to the Accounting Officer, the district land is registered save for the lands for the Health facilities and LLGs that are on Buganda Land but stated would engage the Landlords.

I advised the Accounting Officer to secure legitimate ownership of council land.

22.0 Capitation Grants

22.1 Under funding of the USE and UPE capitation programs

Capitation grants are paid on the basis of the number of students enrolled in a school and the level of education. In the UPE program, on top of an annual threshold of UGX.1,350,000, each school is entitled to a variable of UGX.10,000 per pupil annually and in the USE program, the variable payment per student is dependent upon the level of education and the type of institution (private or Government owned.)

However; analysis of indicative planning figures, student and pupil enrolments during the year under review revealed that the schools were under funded by a significant variance of UGX.645,727,321 as shown below between the funds released by the MoFPED and the entitlements to the different schools.

Particulars Enrolment MoFPED IPF Amount Recalculated amount Variance Released (Audited) UPE 113,272 1,111,648,995 1,111,648,995 1,441,870,000 330,221,005 Capitation USE 22,979 2,951,730,684 2,951,730,684 3,267,237,000 315,506,316 Capitation Total 645,727,321

Under funding of schools negatively affect the program objective of enhancing quality of primary and secondary education by depriving schools the much needed resources to run them. The Accounting Officer explained that the district has continued to engage the Ministry of Education and Sports and MoFPED but the matter remained hanging.

I advised the Accounting Officer to continue following up the issue with the line ministries for an improvement in funding of the schools.

22.2 Construction of a 2 classroom block and others at Bulamba Primary School The district contracted Dala Ware (u) Ltd for the Construction of a 2 classroom block with an office and store, a 2 classroom block and two 5 stance lined pit latrines at Bulamba Primary School at a contract sum of UGX.179,891,277 using the school facilitation Grant. Review of the transaction and procurement process revealed the following observations;

Observation a) There was no 10% performance security to the equivalent of UGX.17,989,127 provided to the district; b) No record of delivery of work program by the contractor and contract implementation plan by the contract manager to the PDU for close monitoring of the project while special conditions of the contract required the contractor to deliver the program for works within 5 days after signing of contract; c) Site inspection supervisory reports and minutes of meetings with contractor were not evident on project file; d) According to the bid notice, the deadline for bid submission was 18/05/2018, however, bid closing was irregularly closed on 24/04/2018 without justification availed by the user department and not approval was granted by the contracts committee. Physical Inspection of the project site on 16/08/2018 showed the following shortcomings;

e) No pin boards with painted soft board lining were installed at the back of the 4 class rooms as required by the BOQs; f) There was only one lightening arrestor installed on the 2 classroom block without the office as opposed to the requirements by the BOQs; g) There were no metal iron bars installed in the stance for PWDs as required by the BOQs; h) The PWD girls could not access the bathroom attached to the five stances as it had no ramp i) There was no manhole cover availed to cover the soak pit at the girls 5 stance latrine. See the pictures below

Two classroom block without lightering conductors No man hole cover provided at the five and deviated structural outlook from architectural stance VIP latrine drawings

PWD stance lacking iron metal bars for support Debris in school compound not removed by the contractor

This was attributed to lack of supervision and effective monitoring of project works that compromised the quality of works and value for money benefits. The Accounting Officer explained that the contractor was advised to rectify all the anomalies within the defects Liability period and that no retention will be paid before all the defects are rectified as advised.

I await the outcome of the Accounting Officer’s action.

21.0 Status of Basic Medical Equipment A review of the status of basic medical equipment at Luwero HCIV revealed the following:-

Observation a) There was no binding Memorandum of Understaffing with the district/HCIV b) Some equipment (a laptop and mobile phone) donated from Germany to facilitate service delivery went missing from the store and management did not take action. c) The piece of land that had been fully bought by the Donor with a view of turning the clinic into a fully-fledged eye care hospital has since been sold off by unknown persons, which has greatly demoralized the donors of the effort they have put into the project. d) The administrators of the host Health Centre IV appear not to be clear about who is supposed to run the eye clinic, as there was conflict between UHECA and Eye clinic Ahaus e) The facility provided for the working of three Opthamalic Clinical Officers (OCOs) a day, two actual staff of Luwero DLG and one recruited by UHECA. However, Inspection of the premises on 24th August 2018 showed that there was only a private OCO working as the team was not able to confirm the presence of the Government OCO’s. f) Inspection of the Patients register informed the audit team that about 300 patients a month were received at the clinic. g) Consultation was free for a patient visiting a government OCO but the same patient was charged a fee of UGX.5,000 for visiting the private OCO in the event the Government OCOs were not at the station. A fee was also charged to the patients for the prescribed drugs and glasses. h) All equipment in the clinic was not engraved and hence was exposed to the risk of theft. In addition; it was difficult to confirm which party owned the equipment i.e. UHECA and or Luwero HC IV; i) Inspection of the facility proved that there was need to renovate the setup of the theatre by removing the bid windows and installing air condition facilities as closure of windows during surgery would easily result in to the fatal suffocation of a patient and if left open during the surgery would not provide a sterile environment as dust and other microorganisms could have easy access into the operating room. j) The solar instalment donated to the eye clinic was out of order resulting into extra costs of Umeme for lighting purposes and also redundancy of equipment whose functionality depended on the presence of electricity. k) There was unassembled equipment i.e. visual field analysers, pumping motors and Fraters l) Operating equipment as shown in the pictures below was observed to be lying idle and impaired for the past two years and was in need of servicing as the clinic had not been allowed the occasion to host the donor partner “Clinic House” to carry out free surgical camps to the general public as a result of the conflict over the eye clinic by the different stakeholders. m) There was a large consignment of expired drugs that had not been disposed of See the pictures below

Unassembled machines in the eye clinic Expired drugs at the eye clinic drug store storage

Un engraved clinic assets Idle theatre equipment

John F.S. Muwanga AUDITOR GENERAL KAMPALA

20th December, 2018

APPENDICES Appendix I: Non-compliance with Repayment Schedules

AMOUNT 5% of Recoveries AMOUNT SUPPOSED Balance Un Sub County PROJECT NAME service made by APPROVED TO BE collected fees 30/6/2018 RECOVERED Bakatadde Grain Processors’ 5,320,000 266,000 5,586,000 4,420,000 Project 1,166,000 Bulabakulu Youth Maize Growing Zirobwe 5,100,000 255,000 5,355,000 300,000 Project 5,055,000 Luwero TC Bunyaka Youth Produce Project 6,000,000 300,000 6,300,000 700,000 5,600,000 Busoke Youth Briquettes Making Kalagala 5,000,000 250,000 5,250,000 780,000 Project 4,470,000 Katikamu Busula Youth Bakery Project 6,444,600 322,230 6,766,830 100,000 6,666,830 Buwanuka Youth Cattle Rearing Kamira 5,000,000 250,000 5,250,000 3,400,000 Project 1,850,000 Makulubita Bwetyaba Youth Poultry 5,000,000 250,000 5,250,000 700,000 4,550,000 Kalagala Degeya Central Boda Boda Project 6,900,000 345,000 7,245,000 6,900,000 345,000 Galla Youth Tents and Chairs Wobulenzi TC 5,380,000 269,000 5,649,000 400,000 Project 5,249,000 Bombo TC Gangama Youth Poultry Project 6,350,000 317,500 6,667,500 633,000 6,034,500 Katikamu Gembe Youth Piggery Project 5,457,000 272,850 5,729,850 450,000 5,279,850 Nyimbwa Gogonya Youth Cattle Project 5,000,000 250,000 5,250,000 100,000 5,150,000 Nyimbwa Gunda Youth Piggery Project 6,500,000 325,000 6,825,000 3,300,000 3,525,000 Kabembe Youth Beef Production Makulubita 5,000,000 250,000 5,250,000 5,679,000 Project Kabulanaka East Youth Banana Bombo TC 5,950,000 297,500 6,247,500 0 Project 6,247,500 Kajjawo Youth Tomato Growing Zirobwe 5,000,000 250,000 5,250,000 380,000 project 4,870,000 Kakakala Youth Luwero TC 8,500,000 425,000 8,925,000 2,600,000 Telecommunication Project 6,325,000 Kakinzi Youth Rice Growing Butumumula 8,040,000 402,000 8,442,000 1,650,000 Project 6,792,000 Luwero TC Kakookolo Youth Salon Project 5,000,000 250,000 5,250,000 250,000 5,000,000 Kikyusa Kalagala Youth Maize Growing 4,827,000 241,350 5,068,350 1,100,000 3,968,350 Zirobwe Kalelel Youth Piggery Project 6,350,000 317,500 6,667,500 750,000 5,917,500 Luwero TC Kalongo Youth Piggery Project 5,000,000 250,000 5,250,000 700,000 4,550,000 Kalungu Youth Studio Operators Kalagala 5,000,000 250,000 5,250,000 3,780,000 Group 1,470,000 Bombo TC Kanseka Youth Poultry Project 6,614,000 330,700 6,944,700 3,780,000 3,164,700 Kanyanda Youth Motorcycle Bamunanika 11,010,000 550,500 11,560,500 11,690,000 Project Makulubita Kanyogoga Youth Piggery Project 7,000,000 350,000 7,350,000 0 7,350,000 Kasozi Youth Telecommunication Luwero TC 6,000,000 300,000 6,300,000 1,100,000 Project 5,200,000 Katwe Youth Gnuts Grinding Butuntumula 4,890,000 244,500 5,134,500 511,716 Produce Project 4,622,784 Kibisi Youth Poultry Keeping Luwero TC 6,000,000 300,000 6,300,000 0 Project 6,300,000 Katikamu Kidukulu Youth Dairy Project 8,900,000 445,000 9,345,000 5,840,000 3,505,000 Kikyusa Youth Pineapple Growing Makulubita 9,000,000 450,000 9,450,000 500,000 Project 8,950,000 Makulubita Kisaawe Garments Youth Project 5,000,000 250,000 5,250,000 2,700,000 2,550,000

Kikyusa Kitanswa Youth Dairy Cattle 9,000,000 450,000 9,450,000 2,500,000 6,950,000 Kiteme Youth Tents & Chairs Bamunanika 5,800,000 290,000 6,090,000 2,800,000 Project 3,290,000 Wobulenzi TC Kittante Cattle Youth Project 9,000,000 450,000 9,450,000 450,000 9,000,000 Luwero TC Kiwogozi Youth Poultry Project 7,579,000 378,950 7,957,950 260,000 7,697,950 Luwero TC Kizito 1 Poultry Youth Project 5,596,000 279,800 5,875,800 300,000 5,575,800 Koojo Youth Concrete Making Katikamu 5,414,000 270,700 5,684,700 1,350,000 Project 4,334,700 Luwero TC Kyegombwa Youth Glass Sellers 9,180,000 459,000 9,639,000 1,300,000 8,339,000 Lomule South Youth Catering Bombo TC 6,300,000 315,000 6,615,000 2,300,000 Project 4,315,000 Lumonde Youth Maize Production Butuntumula 8,000,000 400,000 8,400,000 2,100,000 Project 6,300,000 Luwero TC Lumu Youth Stationery Project 5,000,000 250,000 5,250,000 350,000 4,900,000 Kalagala Lunyolya Youth Piggery Project 5,000,000 250,000 5,250,000 50,000 5,200,000 Lusenke Youth Produce Buying & Butuntumula 6,000,000 300,000 6,300,000 1,500,000 Selling Project 4,800,000 Katikamu Luwube Youth Boda-Boda Project 8,000,000 400,000 8,400,000 800,000 7,600,000 Makonkonyigo Youth Animal Kamira 6,000,000 300,000 6,300,000 1,280,000 Traction Project 5,020,000 Wobulenzi TC Modern Youth Salon Project 5,000,000 250,000 5,250,000 5,000,000 250,000 Mpakawero Main Youth Cattle Bombo TC 6,848,000 342,400 7,190,400 2,000,000 Project 5,190,400 Mpangati Youth Sweet Potato Zirobwe 5,950,000 297,500 6,247,500 100,000 Growing Project 6,147,500 Bamunanika Muyenga youth bodaboda 7,000,000 350,000 7,350,000 0 7,350,000 Nabinaka Youth Produce Buying Kamira 7,375,000 368,750 7,743,750 816,667 Project 6,927,083 Nakadingidi Decorators Youth Wobulenzi TC 5,000,000 250,000 5,250,000 146,000 Project 5,104,000 Kalagala Nakafumu Youth Dairy Production 6,558,000 327,900 6,885,900 220,000 6,665,900 Nakigoza Youth Tomato Growing Nakigoza 7,250,000 362,500 7,612,500 3,625,000 Project 3,987,500 Nakulabye 1 Youth Chairs & Tents Bamunanika 5,900,000 295,000 6,195,000 350,000 Project 5,845,000 Bamunanika Nakulabye Youth Poultry Project 6,500,000 325,000 6,825,000 350,000 6,475,000 Namakofu Youth Music System Bamunanika 5,900,000 295,000 6,195,000 350,000 Project 5,845,000 Bombo TC Namaliga Youth Project 5,400,000 270,000 5,670,000 450,000 5,220,000 Namawoja Youth Maize Zirobwe 5,350,000 267,500 5,617,500 1,337,500 Production 4,280,000 Ndeeba Youth Dairy Production Kalagala 6,000,000 300,000 6,300,000 214,300 Group 6,085,700 Ngabo Youth Metal & Welding Katikamu 7,450,000 372,500 7,822,500 0 Project 7,822,500 Ngogolo Youth Rice Growing Butuntumula 8,040,000 402,000 8,442,000 2,010,000 Project 6,432,000 Luwero TC Nkologi Youth Piggery Project 5,000,000 250,000 5,250,000 1,500,000 3,750,000 Nyimbwa Nkondo Youth Piggery Project 5,850,000 292,500 6,142,500 400,000 5,742,500 Sambwe B. Youth Nyimbwa 10,000,000 500,000 10,500,000 290,000 Telecommunication Project 10,210,000 Wabusaana Youth Pineapple Kikyusa 7,000,000 350,000 7,350,000 388,888 Growing Project 6,961,112 Wankanya Youth Pineapple Kikyusa 9,000,000 450,000 9,450,000 500,000 Growing Project 8,950,000 Wanunda Youth Rice Growing Butuntumula 8,040,000 402,000 8,442,000 2,010,000 Project 6,432,000

438,812,600 21,940,630 460,753,230 104,592,071 356,161,159

Appendix II: URF Budget performance

Activity length Total Q1 Q1 Actual Q2 Q2 Actual Q3 Q3 Q4 Q4 to be planned estimate estimate estimate Actual estimat Actual treated expendit e ure Routine Manual Maintenance Paved Roads 0 0 0 0 0 0 0 0 0 0 Unpaved 0 0 0 0 0 0 0 0 0 0 Roads Bridges 0 0 0 0 0 0 0 0 0 0 Other 0 0 0 0 0 0 0 0 0 0 Structures Sub Total 0 0 0 0 0 0 0 0 0 0 Routine Mechanised Maintenance Paved Roads 0 0 0 0 0 0 0 0 0 Unpaved 29.9 104,650,0 0 57,150,000 85,500,000 20,003,000 57,150,000 87,080, 0 27,020,00 Roads 00 000 0 Bridges 189 30,240,00 0 0 0 0 0 0 25,760,0 0 00 Other 0 0 0 0 0 0 0 0 0 Structures Subtotal 0 134,890,0 0 57,150,000 85,500,000 20,003,000 57,150,000 87,080, 25,760,0 27,020,00 00 000 00 0 Periodic Maintenance Paved Roads 0 0 0 0 0 0 0 0 0 0 Unpaved 103.2 464,643,0 115,650,0 96,130,000 122,400,000 116,748,000 80,100,000 141,783 167,850, 119,530,0 Roads 00 00 ,000 000 00 Bridges 50.4 30,240,00 0 12,320,000 0 0 0 0 25,760,0 28,000,00 0 00 0 Other 0 0 0 0 0 0 0 0 0 Structures Subtotal 153.6 494,883,0 115,650,0 108,450,000 122,400,000 116,748,000 80,100,000 141,783 193,610, 147,530,0 00 00 ,000 000 00 Other Qualifying Works Consultancy 23,000,00 0 0 0 0 0 0 0 0 Services 0 Maintenance 3,000,000 0 0 3,000,000 0 0 0 0 0 Tools Equipment 67,796,00 16,994,00 0 16,994,000 0 16,994,000 0 16,994,0 Repairs 0 0 00 District Road 5,000,000 1,250,000 0 750,000 0 750,000 0 750,000 Committee Operations Supervision/ 0 0 0 0 0 0 4,850,0 0 0 Administrati 00 on Costs Other 11,460,00 0 5,530,000 0 35,090,000 0 4,850,0 0 0 Operational 0 00 Costs Sub Total 110,436,0 32,584,00 5,530,000 38,084,000 35,090,000 23,584,000 9,700,0 10,409,0 2,252,000 00 0 00 00 Total 372.5 740,209,0 148,234,0 171,130,000 245,984,000 171,842,000 160,834,000 238,563 229,779, 176,802,0 00 00 ,000 000 00

Appendix III: Mischarge of Expenditure of UGX.57,958,615

Date PV Particulars Payee Amount Code Appropri Observations Charged ate Code 12/19/2017 PVWK_1 repairs Honda XL NEW 390,000 312202 228002 Code charged for machinery 083 2553R WANDEGEYA and equipment instead of M/CYCLE maintenance of vehicles W.SHOP 12/19/2017 PVWK_1 JMC PICK UP MUSOOBA 2,425,200 312202 228002 charged machinery and 079 LG0003-68 repairs AUTO equipment instead of GARAGE LTD maintenance of vehicles. 10/31/2017 PVWK_1 Supply of culverts DANRITE 3,158,400 228004 228001 Charged maintenance of others 051 kikoza-kig naluvule INVESTMENT instead of maintenance civil S LTD that captures maintenance of roads. 10/31/2017 PVWK_1 gravel, sand cemet, KAST 11,328,410 227004 228001 Charged fuel, lubricants and 029 kyam-katagwe ENGINEERNG oils instead of maintenance WORKS LTD civil that captures maintenance of roads. 10/31/2017 PVWK_1 supply of gravel KAST 16,876,760 312202 228001 charged machinery and 052 kikoza-kig naluv ENGINEERNG equipment instead of 228001 WORKS LTD maintenance civil. 11/15/2017 PV-9243 Overtime allowance Nalweyiso 388,195 227001 211103 Charged travel inland instead Juliet of charging allowances.

11/15/2017 PV-9242 Overtime allowance Nabukera 424,429 227001 211103 Charged travel inland instead Milly of charging allowances. 11/30/2017 PV-9353 Overtime allowance Namusisi 590,000 227001 211103 Charged travel inland instead Betty of charging Allowances. 11/28/2017 PV-9314 breakdown services Semakula 300,000 211103 228002 Charged allowances instead of hired for vehicle Charles maintenance of vehicles. UAA 615E 9/7/2017 PV-8837 Overtime allowance Nabukera 403,782 227001 211103 Charged travel inland instead Milly of charging Allowances. 9/14/2017 PV-8950 Housing expenses Kalenzi Robert 6,000,000 312104 Expenditure charged to asset for Japanese code for other structures, No budget line for this item in the water department budget and expenditure not captured in the work plan. 9/12/2017 PV-8931 Overtime allowance Nalweyiso 388,195 227001 211103 Charged travel inland instead Juliet of charging Allowances. 9/27/2017 PV-9000 facilitation of the Mijumbi 3,200,000 224001 224006 Charged medical and district tree nursery Deogratias veterinary supplies instead of charging agricultural supplies 11/13/2017 PV-9226 nursery tree Mijumbi 3,800,000 224001 224006 Charged medical and planting Deogratias veterinary supplies instead of agricultural supplies. 10/17/2017 PV- Maintenance UG KA & SE 2,114,060 224004 224004 Charged maintenance of others PRO361 1548 A nissan Motor Garage instead of charging 0 maintenance of vehicles 10/31/2017 PV- night allowance for TEERA 160,000 225001 211103 Charged consultancy instead of PRO361 submission of RONALD allowances. 8 reports 9/20/2017 PV-8974 submission of letter BONGOMIN 190,000 225001 211103 Charged consultancy instead of to MAAIF SAMUEL allowances. OTTO 12/19/2017 PV- Maintenance of UG NEW 1,720,200 224004 224002 Charged maintenance others PRO362 1323A, UG2457R, WANDEGEYA instead of charging 1 2527R M/CYCLE maintenance of vehicles. W.SHOP 19/04/2018 PV- Transfer of unspent Uganda 444,984 227001 263108 Charged travel inland instead PRO363 balances of NAADS consolidated of transfers to treasury. 4 fy 2013/2014 to UG account consolidated fund

10/25/2017 PV-9057 Burial expenses Kyazze Patrick 1,000,000 213002 273102 Charged funeral expenses for Hon. Muyingos staff instead of funeral mother expenses for third parties.

12/29/2017 PVADM- Reams of paper R N 234,000 221008 221011 charged computer services and 0758 STATIONERS IT instead of stationery LTD 12/29/2017 PVADM- Supply of tonner R N 720,000 221011 221008 Charged stationery instead of 0757 and stationery STATIONERS 221008 computer services and LTD IT 12/21/2017 PVADM- fuel Katikamu sub- Luckoil 351,000 228002 227004 Charged vehicle maintenance 0754 county activities Enterprises instead of fuel, lubricants and Ltd oil. 12/21/2017 PVADM- fuel Bamunanika Luckoil 351,000 228002 227004 Charged vehicle maintenance 0753 county activities Enterprises instead of fuel, lubricants and Ltd oil. TOTAL Total 56,958,61 5

Appendix IV: Incompletely vouched expenditure 94,119,900

PV EFT/ Payme description Paymen Remarks verification remarks Numbe Docu nt Date t r men Amount t Num ber

ADMINISTRATION

PV EFT/ Paymen DESCRIPTIO Payment REMARKS verification remarks Number Docu t Date N Amount ment Num ber

PVADM- PPAU 12/29/2 Good year 2,979,800 LPO attached irregularly quoting price 0759 D- 017 tyres for UAJ and item specification( 255/70 R15 that 0059 429x were never in price schedule of the 3 tender in both the bid document submitted and contract document signed

Sub-total 2,979,80 0

WATER

PV EFT/D Paym description Payment remarks verification remarks Nu ocume ent Amount mb nt Date er Numb er

PV PPW- 12/21 catering 570,000 Payment not traceable to register, no No issue availed for audit WK 00487 /2017 services requisition note NOT ENDORSED BY HOF, verification. Issue stands _1 GRN not certified by internal audit, 08 beneficiaries list attached to support funds 6 advanced.

PV PPS- 12/21 catering 570,000 no requisition note, invoice, lpo, receipt and No issue availed for audit ST 00793 /2017 services beneficiaries list attached to support funds verification. Issue stands _0 advanced. 82 19

PV- PPST- 11/30 emergency 2,997,000 SPARE parts procured from dolphin technical No issue availed for audit 93 07971 /2017 rehabilitation services at UGX. 1,725,000 with no 6% wht verification. Issue stands 50 of borehole deduction, not clear how supplier was rehab luwero sourced as he is not on prequalification list. HC IV No pre and post assessment report to assess the defects and if they were fully rectified.

PV- PPST- 12/12 emmergency 3,023,000 SPARE parts procured from dolphin technical No issue availed for audit 93 07995 /2017 rehabilitation services at UGX. 1,725,000 with no 6% wht verification. Issue stands 82 of borehole deduction, not clear how supplier was rehab luwero sourced as he is not on prequalification list. HC IV No pre and post assessment report to assess the defects and if they were fully rectified.

PV PPW- 5/9/2 servicing 1,508,700 attach service history records regarding No issue availed for audit WK

_0 00509 018 LG0038-27 mileage , number of times vehicle is serviced verification. Issue stands 51 8

PV PPW- 5/11/ repair and 5,833,000 Attach defects report from plant operator. No issue availed for audit WK 00510 2018 supply of Attach approval of pre inspection report by verification. Issue stands _0 spare parts regional manager. No 6% wht deduction from 52 LG 0038-27 supplier 9

PV PPW- 5/11/ repair and 10,040,00 Attach defects report from plant operator. No issue availed for audit WK 00511 2018 supply of 0 Attach approval of preinspection report by verification. Issue stands _0 spare partsUG regional manager. No 6% wht deduction from 53 1707W supplier 0

PV PPW- 5/15/ REPAIRS/ 1,278,400 attach service history records regarding No issue availed for audit WK 00513 2018 SERVICE OF mileage , number of times vehicle is serviced verification. Issue stands _0 lg 038-27 53 1

Sub-total 25,820,1 00

LRDP

PV EFT Paym DESCRIPT Payment REMARKS verification remarks Nu /Do ent ION Amount mb cum Date er ent Nu mb er

PY PPP 9/13/ Piggery 7,520,000 Attach receipt of acknowledgement of funds by Only a monitoring report PL L- 2017 rearing group. No supporting documentation appended to availed of the status of N- 007 account for expenditure of funds on entire group activities and is not 11 11 enterprise. supported by bank 03 statements and receipts for expenditure and the groups meeting minutes and quarterly and annual accountabilities as necessitated in the Group’s M.O.U. to authenticate report details. Issue stands

PY PPP 9/27/ purchase 6,800,000 Attach receipt of acknowledgement of funds by Only a monitoring report PL L- 2017 of chairs group. No supporting documentation appended to availed of the status of N- 007 and tents account for expenditure of funds on entire group activities and is not 11 13 for hire enterprise. supported by bank 05 statements and receipts for expenditure and the groups meeting minutes and quarterly and annual accountabilities as necessitated in the Group’s M.O.U. to authenticate report details. Issue stands

PY PPP 12/4/ savings 10,000,000 Attach receipt of acknowledgement of funds by Only a monitoring report PL L- 2017 and credit group. No supporting documentation appended to availed of the status of N- 007 account for expenditure of funds on entire group activities and is not 10 35 enterprise. supported by bank 40 statements and receipts for expenditure and the groups meeting minutes and quarterly and annual accountabilities as necessitated in the Group’s M.O.U. to authenticate report details. Issue stands

PY PPP 11/18 makulubit 7,000,000 Attach receipt of acknowledgement of funds by Only a monitoring report PL L- /2017 a group. No supporting documentation appended to availed of the status of N- 007 excombata account for expenditure of funds on entire group activities and is not 10 31 nts enterprise. supported by bank 36 statements and receipts for expenditure and the groups meeting minutes and quarterly and annual accountabilities as necessitated in the Group’s M.O.U. to authenticate report details. Issue stands

PY PPP 3/12/ poultry 10,000,000 Attach receipt of acknowledgement of funds by Only a monitoring report PL L- 2018 rearing group. No supporting documentation appended to availed of the status of N- 007 account for expenditure of funds on entire group activities and is not 16 44 enterprise. supported by bank 00 statements and receipts for expenditure and the groups meeting minutes and quarterly and annual accountabilities as necessitated in the Group’s M.O.U. to authenticate report details. Issue stands

PY PPP 3/12/ poultry 10,000,000 Attach receipt of acknowledgement of funds by Only a monitoring report PL L- 2018 rearing group. No supporting documentation appended to availed of the status of N- 007 account for expenditure of funds on entire group activities and is not 15 43 enterprise. supported by bank 98 statements and receipts for expenditure and the groups meeting minutes and quarterly and annual accountabilities as necessitated in the Group’s M.O.U. to authenticate report details. Issue stands

PY PPP 9/13/ heifer 14,000,000 Attach receipt of acknowledgement of funds by Only a monitoring report PL L- 2017 rearing group. No supporting documentation appended to availed of the status of N- 007 account for expenditure of funds on entire group activities and is not 11 12 enterprise. supported by bank 04 statements and receipts for expenditure and the groups meeting minutes

and quarterly and annual accountabilities as necessitated in the Group’s M.O.U. to authenticate report details. Issue stands

65,320,0 00

GRAND TOTAL 94,119,9 00

Appendix V: Financial Loss UGX.34,037,178

S/N IPPS NAME Post Title Effective Salary Reason for basic excess over Management verification remarks Date Scale leaving salary months payment response Service paid

3 303145 Dinah Grace Head teacher 1/6/2018 U1E Transfer 1,728,007 1 1,728,007 Transferred to Staff irregularly paid salary of UGX. Nakabuye Kisowera, Mukono 4,532,892 on payment voucher District and was SALAPR2018-05 and also paid ugx. deletedon 31/3/2018 1,457,080.00 on 30/04/2-18 on payment voucher no. SALAPR2018 -15-112. Issue stands

7 306612 Gyda Mugalu Education 3/10/2017 U4 Retired 537,837 9 4,840,533 Mugalu Gyda has Issue stands as no official communication Officer reputed her date of from NIIRA availed recognising reputed birth appearing on date of birth payroll and has petition NIRA

8 977565 Kirinya Samuel Animal 1/6/2018 U4 Retired 1,177,688 1 1,177,688 He was deleted on Stands and recoveries to be made as Husbandry 31/7/2018 beneficiary was paid June salary via Officer payment voucher

SALJUN2018 -17-3791

and yet effect date of retirement was 1/6/2018.

12 856926 Zawedde Nursing Officer 14/02/2018 U5 Retired 416,255 4 1,665,020 Was deleted on Officer received salary and pension Muwanga 31/7/2018 andwas not payment in the month of June, salary was paid salary for June paid to the officer via voucher no. 2018. SALJUN2018 -17-3460 on 19/06/2018. Issue stands as effective date of removal from salary payroll was 5 months later than the effective date of retirement. Issue stands

14 306755 Guster Wakulira Senior 1/6/2018 u6 Retired 537,837 1 537,837 Was deleted on Issue stands as officer was paid June Education 31/7/2018 and was not salary via voucher no. SALJUN2018 -17- Muyimba Assistant paid June 2018 1459 on 19/06/2018

16 304803 Kisawuzi L Micheal Education 30/2/2018 U7 Abscondment 511,859 4 2,047,436 Was deleted on issue stands as officer was paid through Assistant Ii 31/7/2018 and was not after the effective date of abscondment paid.

17 306704 Luke Kiviiri Education 1/6/2018 U7 Retired 537,837 1 537,837 Was deleted on Information contradictory as officer was Assistant Ii 31/7/2018 and was not paid June salary via voucher no. paid June 2018 SALJUN2018 -17-1439. Issue stands

18 307549 Moses Lumu Education 2/6/2018 U7 Retired 555,100 1 555,100 Was deleted on Information contradictory as officer was Assistant Ii 31/7/2018 and was not paid June salary via voucher no. paid SALJUN2018 -17-1787. Issue stands

19 307157 Gertrude Education 1/1/2018 U7 Retired 919,222 5 4,596,110 Was deleted on Information contradictory as officer was Nabukeera Assistant Ii 31/7/2018 and paid June salary via voucher no. recovery was made. SALJUN2018 -17-1617 . Issue stands

20 306708 Leonard S Education 1/6/2018 U7 Retired 555,100 1 555,100 Was not paid salary Information contradictory as officer was Kakembo Assistant Ii for June 2018. paid June salary via voucher no. SALJUN2018 -17-1441. Issue stands

21 308469 Hanningtone Education 1/6/2018 U7 Retired 537,837 1 537,837 Was deleted on Information contradictory as officer was Kanakulya Assistant Ii 31st/7/2018 and was paid June salary via voucher no. not paid salary for SALJUN2018 -17-2179. Issue stands June 2018.

23 856637 Kizito Josephine Enrolled Nurse 1/6/2018 U7 Retired 792,885 1 792,885 Was deleted on Information contradictory as officer was 31/7/2018 and was not paid June salary via voucher no. paid June 2018. SALJUN2018 -17-3215. Issue stands

26 306735 Oliet Gabriel Laboratory 1/6/2018 U7 Abscondment 377,781 1 377,781 Was deleted on Information contradictory as officer was Assistant 1/7/2018 and was not paid June salary via voucher no. paid June 2018 salary. SALJUN2018 -17-1452. Issue stands

27 800852 Nabude Giladesi Laboratory 1/6/2018 U7 Abscondment 753,862 1 753,862 Was deleted on was paid in june via SALJUN2018 -17-2924 Technician 31/7/2018 bu was not , however no evidence of deletion from for the month of June payroll of july 2018 availed for verification 2018. and also over payment stands as the officer was due for deletion on 1/6/2018. Issue

stands

28 851028 Katatta Paul Accounts 1/6/2018 U7 Abscondment 316,393 1 316,393 Was deleted on Officer was paid in June via SALJUN2018 - Assistant 31/7/2018 but was 17-3149, however no evidence of deletion paid. His services was from payroll of july 2018 availed for terminated in July 2018 verification and also over payment stands as the officer was due for deletion on 1/6/2018. Issue stands

29 306759 Samuel Kakembo Education 1/6/2018 U4 Retired 961,199 1 961,199 Was deleted on Officer was paid in June via SALJUN2018 - Officer 31/7/2018 and was not 17-1460, however no evidence of deletion paid salary for June from payroll of july 2018 availed for 2018 verification and also over payment stands as the officer was due for deletion on 1/6/2018. Issue stands

30 303093 Frank Edward Senior 17/08/2017 Retired 555,100 10 5,551,000 Delayed deletion was accessed pension in September via Senabulya Education due to data error and Assistant recovery was made PENSEPT2017-02 from gratuity. but irregularly was still receiving salary in September via SALSEPT2017_1-99, in November received double payment via SALNOV2017-101 and SALNOV2017-03-99, in December via SALDEC2017 -5-101, in January via, SALJAN2018 -6-101, in February via SALFEB2018 -11-100, in march via SALMAR2018 -5-100, in april via SALAPR2018 -15-100, in May via SALMAY2018 -11-101, in june accesed salary via SALJUN2018 -17-102 and pension also in june via PENJUN2018 -24- 01. Issue stands

31 306543 Abudallah Sauda Education 17/09/2017 Retired 537,837 9 4,840,533 Delayed deletion was officer received November salary twice via Assistant due to error error on IPPS and recover was SALNOV2017-1391 and SALNOV2017-03-1356 made. and was further paid December salary via SALDEC2017 -5-1380, January salary via SALJAN2018 -6-1369, February salary via SALFEB2018 -11-1379, march salary via

SALMAR2018 -5-1379, April salary via SALAPR2018 -15-1380, May salary via SALMAY2018 -11-1386, and june salary via SALJUN2018 -17-1382 and yet accesed the pension via PENAPR2018 -6-02 on 6/4/18. Issue stands

33 856926 Muwanga Zawedde Enrolled Nurse 18/02/2018 Retired 416,255 4 1,665,020 Was deleted on Was paid June salary via SALJUN2018 -17- 31/7/2018 and was not 3460, was paid march salary via paid salaries for the SALMAR2018 -5-3460, was paid april salary two months. via SALAPR2018 -15-3453, Issue stands

TOTAL 34,037,178

Appendix VI: Staffing levels (Understaffing)

JOB TITLE Recommended Filled positions Vacant %filled %vacant Office Of The Chief Administrative Officer Establishment 3 3 0 1 0 Administration Department 38 41 -3 1.07 0 Human Resource Management 41 44 -3 67% 33% Statutory Bodies 5 4 1 0.8 0.2 Finance Department 13 11 2 0.84 0.16 Procurement And Disposal Unit 2 2 0 1 0 Planning Unit 3 2 1 0.8 0.2 Works Department 14 10 4 0.71 0.28 Education Department 7 6 1 0.85 0.15 Primary School teachers 2647 2608 39 95% 1% Secondary School Teachers 900 594 306 66% 34% Community Based Services Department 5 5 0 1 0 Natural Resources Department 10 5 5 0.5 0.5 Internal Audit Unit 3 2 1 0.67 0.33 Production Department 13 10 3 0.77 0.23 Trade, Industry And Local Economic Dev’t 5 2 3 0.4 0.6 DHO's Office & Health Centers 668 567 101 0.85 0.15 Luwero Town Council 52 35 17 0.67 0.33 Wobulenzi Town Council 50 22 28 0.44 0.56 Bombo Town Council 52 23 29 0.44 0.56 Sub Counties 182 125 57 0.68 0.32 Political Leaders 19 19 0 1 0 Total average without political leaders 4,711 4,127 602 84% 13%

Appendix VII: Staff in Excess

JOB TITLE Salary Recommended Filled positions Remarks Scale Establishment Administration Department Senior Assistant Secretary U3 1 3 2 Excess Stenographer Secretary U5 3 5 2 excess Office Typist U8 2 5 3 excess Office Attendant U8 7 10 3 excess Works Department Superintendent Of Works/ Sen. Asst. Engineering Officer-(Mechanical) U4 1 2 1 excess Assistant Engineering Officer (Civil) U5 1 2 1 excess Health Services Department Health Centre Iv 160 175 15 excess Health Centre II 180 182 2 Excess

Appendix VIII: Un Repaid UWEP Revolving Fund

No. Group name Sub-county Amount Amount to Amount to Amount paid Start End month Status received be paid back have been back by June month as per paid by 2018 finance June 2018 Agreement 01 Kalele mushroom growing Women Actual status unknown project Zirobwe 7,260,000 605,000 4,840,000 400,000 01-11-17 Nov-18 02 Actual status unknown Bukimu Poultry women project Zirobwe 5,000,000 400,000 4,000,000 743,500 01-09-17 Sep-18 03 Zirobwe Decoration Women project Zirobwe 5,000,000 416,700 1,467,000 490,000 01-09-17 Aug-18 Actual status unknown 04 30-10-17 Oct-19 The group deals in events management (tents and chairs) and is doing very well.

Tukolerewamu Womens’ group Kalagala 7,000,000 300,000 2,700,000 5,070,000 05 Bull fattening; the group is still intact but Kalagala Tukolere Wamu Women's Jun-18 need to pay back as agreed. group Kalagala 6,600,000 800,000 5,600,000 1,575,000 15-11-17 06 May-19 Poultry rearing; Akutwala Ekiro Parenting Group Kikyusa 5,000,000 250,000 2,250,000 2,120,000 30-10-17 Status unknown 07 Aug-19 Rice growing; Biva Muntuyo Mbogo Women’s group Kikyusa 4,000,000 200,000 1,200,000 1,845,000 20-01-18 Status unknown 08 Mulungi Omu Tukolere wamu 02-10-17 Oct-19 Tents and chairs; Women’s Development group Kikyusa 5,000,000 200,000 1,800,000 1,390,000 Status unknown 09 Sep-19 Shoe making; the group fairing well though 2,000,000 with marketing challenges.

Afaayo Craft Women’s group Bamunanika 4,000,000 200,000 1,200,000 30-09-17 10 Aug-19 Not doing well; group is still intact only that they lack more opportunities. Kangulumira Women’s Catering 2,500,000 Service group (Catering service) Bamunanika 6,000,000 250,000 750,000 30-09-17 11 Jul-18 The group deals in potato growing and pays Alinyikira Integrated Development 2,000,000 back seasonally. Group Bamunanika 4,000,000 2,000,000 2,000,000 30-01-18 12 The group deals in piggery rearing and are doing well. Basooka Kwavula Widow’s group Bamunanika 4,000,000 2,000,000 2,000,000 1,100,000 30-06-18 Jan-19 13 Wabigali women’s Association Kamira 1,250,000 1,550,000 31-03-18 Jun-20 Maize growing; they pay back seasonally

5,000,000 1,250,000 and are still intact. 14 31-03-18 Sep-20 Maize growing; they pay back seasonally Agali awamu women’s group Kamira 4,000,000 1,000,000 1,000,000 600,000 and are still intact. 15 31-03-18 Jun-20 Bull fattening; status unknown

Tusitukire Wamu Women’s Group Kamira 5,000,000 1,500,000 1,500,000 NIL 16 Kamira Women Living with HIV/AIDs 30-06-18 Jun-20 Bull fattening; status unknown group Kamira 5,000,000 2,000,000 2,000,000 NIL 17 Kungu agricultural produce, buying 25-12-17 Nov-20 Group is affected by theft of their product. and selling project Katikamu 7,500,000 625,000 4,375,000 1,312,000 18 28-08-17 Jul-19 Gavu women catering service Katikamu 6,500,000 200,000 2,200,000 1,600,000 Group is intact and doing well. 19 Kwegatta Gemanyi Development Luwero Sub 31-08-17 Dec-18 Association county 5,000,000 300,000 3,300,000 285,000 Status unknown 20 Luwero Sub 31-03-18 Sep-19 Biyinzika Women’s group county 4,000,000 1,300,000 1,300,000 NIL Status unknown 21 Luwero Sub 31-08-17 Jul-19 Catering services; Group is still intact and Kwagalana Women’s group county 5,000,000 420,000 4,620,000 1,347,000 fairing well. 22 Kasana Market Women Development Luwero 30-10-17 01-06-19 Tailoring; group is intact but lack more Association Town Council 6,504,343 271,000 2,439,000 850,000 machines for embroidering 23 Yesu Afaayo Kikubajinja Women's Luwero 05-10-17 01-09-18 Piggery; status not known Group Town Council 3,000,000 250,000 2,250,000 NIL 24 Luwero 30-11-17 01-05-19 Tie and Die; group is still intact but say they Bazira Women's Group Town Council 5,000,000 284,050 2,272,400 300,000 lack enough market 25 Piggery; group is doing very well and are very functional. Tukole bukozi ssibigambo Women’s 02-10-17 01-06-18 Development group Butuntumula 7,000,000 795,000 7,155,000 3,402,000 26 Bull fattening, group soon to start paying back in July, 2018 10-07-18 01-07-19 Yandwe women’s group Butuntumula 6,520,000 3,260,000 NIL NIL 27 30-08-17 01-07-18 Group deals in catering services and still Akuwa Women’s Development Group Wobulenzi 5,000,000 417,000 4,587,000 1,173,000 intact only that repayment is still low 28 Katukole Katikamu Women’s 30-08-17 01-07-18 Group deals in briquettes and lack good Development Group Wobulenzi 4,000,000 330,000 3,630,000 700,000 market for their products 29 Merisa Beverage Development 30-01-18 01-07-19 Group is intact and doing very well Association Wobulenzi 6,000,000 250,000 1,500,000 1,250,000 30 Wampamba Suubi Women’s 28-08-17 01-07-18 Group deals in catering services and are Development Group Wobulenzi 5,000,000 416,000 4,576,000 3,882,000 doing very well 31 30-05-18 01-10-19 Poultry farming; status unknown Mirembe Dev,t Association Makulubita 7,000,000 291,700 583,400 NIL 32 28-02-18 01-12-19 Piggery rearing; Status unknown Singo Bukwese Women’s Dev’t group Makulubita 7,000,000 291,700 1,458,500 NIL

33 Nkokonjeru fena Tukole Development 12-10-17 01-09-18 Soap making; Status unknown group Bombo 7,000,000 584,000 5,256,000 NIL 34 30-01-18 01-12-18 Poultry; group is doing well Gagawala Women's group Bombo 5,000,000 416,700 2,500,200 1,416,700 35 12-12-17 01-11-18 Crafts shoe making, group still intact but lack an important machine in making craft shoes; they also lack market. Bombo Women living with HIV/AIDS Bombo 5,000,000 416,700 2,916,900 NIL 36 30-08-18 01-07-19 Group deals in piggery rearing and soon to 1,745,625 start paying back Twezimbe Women’s Group Nyimbwa 7,000,000 1,745,625 NIL 37 30-01-18 01-01-19 Group deals in poultry farming; status Tukolere wamu Bajjo Farmer’s Group Nyimbwa 7,000,000 1,745,625 1,745,625 NIL unknown 38 Asiika Obulamu women Living with 30-07-18 01-01-20 Piggery, group yet to start payment next HIV/AIDS. Nyimbwa 5,000,000 1,311,000 NIL NIL month. TOTALS 207,884,343 36,447,800 98,517,650 38,351,200

Appendix IX: Unapproved borehole rehabilitation assessments

S/n Particular Amount 1 Technical borehole assessment 3,500,000 2 emergency rehabilitation of boreholes 13,138,000 3 purchase of borehole parts 49,292,000 4 Payment to HPMs` 8,866,000 5 Vehicle hire to transport borehole spare parts 1,560,000 76,356,000

Appendix X: Expired Drugs at the Eye Clinic

Name Expiry Date Purpose Nasic 3/1/2018 It reduces the swelling of the nasal mucosa, and dexpantheral which supports its healing Lyrica 75mg 2/1/2018 Used to treat epilepsy, neuropathic pain, fibromyalgia, and generalized anxiety disorder Novalgin 500mg/ml 4/1/2018 It is used for pain management and treating chronic or traumatic pains in the body Fenistil 2/1/2017 It is used to treat skin diseases Dutch Ophthalmic Research Center 9/1/2018 It’s used by ophthamers (DORC) Siluron aroumpors 8/1/2017 It is used for retinal detachments with giant tears, Retinal detachment with proliferative vitreoretinopathy (por) and Traumatic retinal detachment Xailin wash 10/1/2016 Function not known Xylanest 2% 50ml 4/1/2017 It is used to ensuring adequate oxygen supply keeping the respiratory tract the oxygen supply Leuxostrip 9/1/2018 Function not known Aspirin Direkt 6/1/2018 It is used to treat pain, fever or inflammation. Include Kawasaki disease pericarditis and rheumatic fever Betaisodona-salbe 8/1/2018 It povidone-Iodine is a broad spectrum antiseptic for topical application in the treatment and prevention of wound infection. It used for first aid minor cuts, grazes, burns, abrasions and blisters Hansaplast 2/1/2018 It is used in healing cuts and grazes Taflotan-sine 11/1/2017 It is used for eye drop to control the progression of open-angle glass coma and in the management of ocular hypertension alone Proparakain pos 0,5t 2/1/2017 It is used for fever by the patient, or the doctor prescribes it for a headache or body pains Pilomann 1% 10mls 6/1/2017 It is an eye drop Stylus 6/1/2016 It is used to clean the stylus thoroughly with a stylus cleaner Mucosolvan 2/1/2020 It is used to treat many respiratory conditions that involve the over production of mucus. Aspirin-protect 100mg 11/1/2020 It is used to treat pain, fever or inflammation. Cefactor 500mg 5/1/2018 It treats certain infections caused bacteria, such as pneumonia and other lower respiratory tract (lungs) and the skin, ears, throat, tonsils and urinary tract Scopolamine 025% dispersa 8/1/2017 It treats motion sickness and postoperative nausea and vomiting it also used before surgery to decrease saliva Diamox 500mg 10/1/2017 It treats glaucoma, epilepsy, altitude sickness, periodic paralysis idiopathic intracranial hypertension and heart failure Doxycyclin stada 200mg 7/1/2017 It treats respiratory tract infections, urinary tract infections, sexually transmitted diseases, skin infection, ophthalmic infection Ibergast 100ml ns 6/1/2017 It treats gastric and abdominal discomfort associated with functional and motility conditional gastrointestinal dyspepsia and irritable bowel syndrome Zofran 4mg or Zydis lingual 1/1/2017 It is used to prevent nausea and vomiting caused by cancer chemotherapy, radiation therapy or surgery; It is also useful in gastroenteritis Xylocitin-loc 2% 5ml 11/1/2018 It is used to treat heart failure Sureseak 6/1/2018 It is used for removing needle, the health care practitioner should peel off one of the two relieve papers from the adhesive of the sure seal pressure dressing Bepanthen cream 3/1/2018 It treats smooth, soften and haffen oxalating scars and reduce the redness and itching2 It is used for gentle and effective care of skin and mothers cracked

Betaisodona losung or drug 7/1/2018 Povidone-Iodine is a broad spectrum antiseptic for topical application in the treatment and prevention of wound infection. It’s used in first aid for minor cuts, grazes, burns, abrasions and blisters Isentress Drug 11/1/2017 It belongs to group of antiretroviral drugs that prevent human immune deficiency virus (HIV). It treats HIV Fortecortin 10/1/2017 It is used to treat many inflammatory and autoimmune conditions such as rheumatoid, arthritis and bronchospasm for example2 Cancer, endocrine, pregnancy, high altitude illness, vomiting, sore throat, withdrawal Ampicillin-Ratiophorm 10/1/2018 It treats bacterial infection in different parts of the body and at different severity levels which are accessible to oral therapy. Include infections ear, nose and throat area etc. Lefax 3/1/2018 It treats to reduce bloating discomfort or pain caused by excessive gas.

Appendix XI: Absence of 10% Performance securities for procurement contracts

S/N Procurement Reference Contractor Contract Amount 10% Performance Guarantee 1 LUWE532/WRKS/17-18/00050 Danrite investiment Ltd 69,999,860 6,999,986 2 LUWE532/WRKS/17-18/00099 Dala ware (u) ltd 179,891,277 17,989,128 3 LUWE532/WRKS/17-18/00043 Kast Engineering works ltd 58,543,340 5,854,334 4 LUWE532/WRKS/17-18/00035 Seamo Property consultants Ltd 41,821,737 4,182,174 5 LUWE532/WRKS/17-18/00046 Restoration 2010 Co. ltd 56,392,030 5,639,203 6 LUWE532/WRKS/17-18/00042 Dala ware (u) ltd 58,915,252 5,891,525 7 LUWE532/WRKS/17-18/00031 Danrite Investments Ltd 153,207,088 15,320,709 8 LUWE532/WRKS/17-18/00029 Sebalamu technical services and general suppliers Ltd 50,871,216 5,087,122 9 LUWE532/SUPLS/17-18/00059 Sebalamu technical services and general suppliers Ltd 20,010,000 2,001,000 10 LUWE532/WRKS/17-18/00039 Kasts engineering works Ltd 99,735,960 9,973,596 11 LUWE532/WRKS/17-18/00044 Elton Construction Co. Ltd 56,270,666 5,627,067 12 LUWE532/WRKS/17-18/00036 Danrite Investments Limited 41,821,737 4,182,174 13 LUWE532/WRKS/17-18/00037 Sebalamu Technical Services and General Suppliers 41,821,737 4,182,174 Ltd 14 LUWE532/WRKS/17-18/00041 Elton Construction Co. Ltd 56,270,666 5,627,067 15 LUWE532/WRKS/17-18/00045 Danrite Investments Ltd 59,427,986 5,942,799 16 LUWE532/WRKS/17-18/00038 GALAXY AGRO – TECH (U) LTD 375,664,600 37,566,460 Total 1,420,665,152 142,066,515

Appendix XII: Status of Basic Health Equipment in Health Centre IV’s

THEATRE Luwero HC IV Nyimbwa HC IV Kalagala HC IV Name Of Equipment Quantity Use/Purpose Existence Condition Existence Condition Existence Condition Remarks C/s sets (caesarean sets) 5 For C-Section operations 3 Fair 2 Functional 4 Functional Facilities Averagely equipped Oxygen cylinders (large 3 For administration of 0 N/E 1 Not 3 Functional N/E- Nonexistent in some facilities. size) Oxygen Functional Generally facilities are under equipped as compared to national standard Hernia sets 4 For operation and 4 Fair 3 Functional 4 Functional Facilities Averagely equipped management of Hernia D&C sets 3 Used for dilatation and 3 Fair 2 Functional 3 Functional Facilities Averagely equipped curettage MVA 3 For manual volume 0 N/E 0 N/E 1 Functional N/E- Nonexistent in some facilities. aspiration Generally facilities are under equipped as compared to national standard Ambu bag 1. Neonatal 2 Used to provide positive 1 Good 2 Good 2 Functional Facilities Averagely equipped pressure ventilation 2. Adult 2 Used to provide positive 0 N/E 2 Good 2 Functional Facilities Averagely equipped save for pressure ventilation Luwero HC IV Penguin sucker 2 Helps in clearing the 1 Good 0 N/E 2 Functional N/E- Nonexistent in some facilities. Facilities babies airway Averagely equipped Nasal oxygen prongs 10 Used to deliver 0 5 Functional 6 Functional N/E- Nonexistent in some facilities. supplementary oxygen Generally facilities are under equipped as compared to national standard Laparotomy set 2 Surgical incision into the 2 Fair 0 N/E 2 Functional N/E- Nonexistent in some facilities. abdomen for evacuation Generally facilities are under equipped as or preparation for compared to national standard surgery Pulse oximeter 2 Non-invasive method for 1 Good 1 Not 1 Functional Generally facilities are under equipped as monitoring oxygen levels Functional compared to national standard Suction machine 1. Manual 1 Extraction of mucus and 0 N/E 1 Functional 1 Functional Facilities well equipped save for Luwero HC other fluids IV 2. Electric 1 Extraction of mucus and 2 Faulty 2 Functional 1 Functional Facilities fully equipped. other fluids Boyle’s machine BP calf 5 For administering 0 N/E 1 Functional 1 Functional N/E- Nonexistent in some facilities. anesthesia Generally facilities are under equipped as compared to national standard

Anesthetic trolley 1 For administering 1 Faulty 1 Functional 1 Functional Facilities fully equipped. anesthesia Oxygen concentrator 10 For administering 0 N/E 1 Functional 0 N/E N/E- Nonexistent in some facilities. oxygen Generally facilities are under equipped as compared to national standard Portable operating light 2 Provide light during 3 Faulty 1 Nonfunction 2 Functional Facilities averagely equipped operations al needs repair Laryngoscope 1 Used for examining the 2 Fair 2 Functional 1 Functional Facilities fully equipped according to larynx national standard Blood pressure 2 Measuring pressure 1 Good 1 Functional 2 Functional Facilities averagely equipped machines[BP] Autoclave 1. Electric 1 Used for sterilization 3 2 Faulty 2 Functional 1 Functional Facilities fully equipped according to national standard 2. Non electric 1 Used for sterilization 3 Faulty 2 Functional 1 Functional Facilities fully equipped above national standard Steam sterilizer 1 Sterilizing medical 0 N/E 0 N/E 0 N/E N/E- Nonexistent in all the facilities. equipment to get rid of bacteria and other pathogens Ophthalmic Department Luwero HC IV Nyimbwa HC IV Kalagala HC IV Name Of Equipment Quantit Use/Purpose Existence Conditi Existence Condition Existence Condition Remarks y on Used for examining the 9 3 Not 0 N/E 0 N/E N/E- Not in existence as Luwero HC IV is Slit lamp 1 interior of the eye functio the only facility offering ophthalmic nal services in the district Used to determine the 2 Functio 0 N/E 0 N/E As above Tonometer 2 intraocular pressure nal Majorly for the 2 Functio 0 N/E 0 N/E As above Ophthalmoscope 2 inspection of the retina nal Used in reflection and 1 Functio 0 N/E 0 N/E As above Refraction set 2 refraction nal demonstrations For examining and 0 0 N/E 0 N/E As above Lid rotation set 2 surgery of the eye Used in eye surgery 2 Functio 0 N/E 0 N/E As above Loop (with lights and battery) 3 nal Maternity Department Luwero HC IV Nyimbwa HC IV Kalagala HC IV

Name Of Equipment Quantit Use/Purpose Existence Conditi Existence Condition Existence Condition Remarks y on For the delivery of new 2 Good 6 Functional 5 Functional but Facilities averagely equipped save for Delivery sets 5 born old Luwero HC IV Measuring blood 1 Fair 1 Functional 2 Functional Generally facilities are under equipped as Blood pressure machines[bp] 5 pressure compared to national standard. Kalagala HC IV expressed need for more. Used in determining the 1 Faulty 0 N/E 0 N/E N/E- Nonexistent in some facilities. Doppler (hand held) 1 blood flow Generally facilities are under equipped as compared to national standard Allow access to the 3 Good 1 Functional Functional Generally facilities are under equipped as Fetoscopes 10 1 fetus compared to national standard Episiotomy set 2 To aid child delivery 2 Good 2 Functional 2 Functional Facilities fully equipped For manual volume 1 Disposa 0 N/E Functional N/E- Nonexistent in some facilities. MVA sets (manual vacuum 2 aspiration ble 1 Generally facilities are under equipped as aspiration sets) compared to national standard Ultra sound scan machine Used for scanning 1 Functio 3 1 is non Functional Facilities averagely equipped. 1 1 (basic) for obstetrics nal functional Used for aspiration or 0 N/E 1 Functional Functional N/E- Nonexistent in some facilities. Penguin sucker 5 cleaning of mucus 1 Generally facilities are under equipped as compared to national standard Ambubag Used to provide positive 1 Good 1 Functional Functional Generally facilities are averagely equipped 1. Adult 2 2 pressure ventilation as compared to national standard Used to provide positive 3 Good 2 Functional Functional Generally facilities are averagely equipped 2. Neonatal 3 3 pressure ventilation as compared to national standard Autoclave Used for sterilization 3 2 1 Functional Functional Generally facilities are averagely equipped 1. Electric 1 1 Faulty as compared to national standard Used for sterilization 1 Good 0 N/E Functional N/E- Nonexistent in some facilities. 2. Non electric 1 1 Generally facilities are averagely equipped as compared to national standard For incision of birth 2 Good 3 Functional Functional Generally facilities are averagely equipped IUD set 2 2 control devises as compared to national standard For removing in-plants 2 Good 5 Functional Functional Generally facilities are averagely equipped Implant removal set 2 2 as compared to national standard Laboratory Department Luwero HC IV Nyimbwa HC IV Kalagala HC IV Name Of Equipment Quantit Use/Purpose Existence Conditi Existence Condition Existence Condition Remarks y on

Keep reagents below 3 Good 1 Functional 1 Functional Generally facilities are averagely equipped Refrigerator for reagents 1 room temperature as compared to national standard Keeping blood at 1 Good 0 N/E 1 Functional N/E- Nonexistent in some facilities. Blood bank refrigerator 1 recommended Generally facilities are averagely equipped temperature as compared to national standard For microscopic 3 In need 2 Functional 2 Functional Generally facilities are averagely equipped Microscopes 2 examination of samples of as compared to national standard repair Separation of fluids 2 Good 0 N/E 3 Non-functional N/E- Nonexistent in some facilities. Electric centrifuges (bench top) 5 from densities Generally facilities are under equipped as compared to national standard Autoclave (in wash up) 1 For sterilization 0 N/E 0 N/E 0 N/E As above Bunsen burner 1 For drying slides 0 N/E 0 N/E 1 functional As above Measuring the intensity 0 N/E 0 N/E 0 N/E As above Colorimeter 1 of color Complete blood count 1 Good 0 N/E 0 N/E As above Hematology analyzer (CBC) 1 machine For determination of 1 Good 0 N/E 0 N/E As above Chemistry analyzer 1 the concentration of analyses

Appendix XIII: Status of Ownership of District Land at the Sub Counties and Health Facilities

NAME OF FACILITY ACREAGE PARISH LAND OWNERSHIP OBSERVATIONS BUTUNTUMULA SUB COUNTY 1 Bamugolodde Health Centre II 02 Acres Bamugolodde . Health Centre On donated land . No Land title yet 2 Lutuula Health Centre II 02 Acres Kakabala . Health Centre Still in names of donors . No Land title yet 3 Kabanyi Health Centre II 02 Acres Kakabala . No Land title . Need to process transfer. . Agreement signed. . In land wrangles. 4 Butuntumula Sub-County Headquarters & 05 Acres Kasala Kabaka’s Land On Sub-County plot. Butuntumula H/C III BAMUNANIKA SUB COUNTY 5 Bamunanika Sub County Headquarters 49 Acres Kyampiisi Parish Buganda Kingdom Land Land returned to Buganda Kingdom by the Central Government 6 Bamunanika Health Centre III 5 Acres Kyampiisi Parish Buganda Kingdom Land Land returned to Buganda Kingdom by the Central Government

7 Community and Sub County are making Sekamuli Health Centre III 2 Acres Sekamuli Parish Private Mailo Payments, yet to complete and get Title. MAKULUBITA SUB COUNTY 8 Sub County Headquarter Land ( Police & Prison ) 49 Acres Makulubita Parish Buganda Kingdom Land Land returned to Buganda Kingdom by the Central Government 9 Nsanvu Health Centre II 4 Acres Nsavu parish Buganda Kingdom Land 10 Bbowa Health Centre III 3 Acres Waluleta Parish Buganda Kingdom Land 11 Kasozi Health Centre III 2 Acres Kasozi Parish Private Mailo Processing Land Title 12 Kanyanda Health Centre II 0.25 Acres Kanyanda Parish Private Mailo Processing Land Title 13 Makulubita Health Centre III Sits on the 49 Acres at the Makulubita Parish Buganda Kingdom Land Land returned to Buganda Kingdom by Sub County Headquarters the Central Government KIKYUSA SUB COUNTY 14 Kikyusa Sub county Local overnment 49 Acres Wabusana Parish Buganda Sub county to procure 1 acre of Land this financial year. 15 Wabusuna HCIII Sits on the 49 Acres Wabusana Parish Buganda The Health centres shares the same Acreage of land with the Administration and prison. 16 Sula-Komo Valley Tank Not yet marked off. Wankanya Parish Government of Uganda. The Valley tank has been excavated in a wetland on Government land. 17 Kireku H/C II Church of Uganda Luwero Diocese The title is vested in the hands of Luwero 3 Acres Kireku Diocese. 18 Kirumandagi H/C II 0.434 Hectares Wankanya Parish Kirumandagi HCII The title is in place. 19 Kibengo H/C III 0.405 Hectares Kibengo Parish Kikyusa Sub County Health Centre. The title is in place. LUWERO SUB COUNTY 20 Sub County Head Office 5 acres Luwero Sub County Local Government Land Title is processed

21 Kabakedi H/C II 2.5 acres Kabakedi Sub County Land agreement being processed 22 Bwaziba H/C II 3.5 acres Bwaziba Private land Land agreement being processed 23 Nakinyama H/C II 3 acres Kikube Sub County Land agreement being processed 24 Katuugo H/C II 4 acres Katuugo Sub County Land Title in place 25 Kigombe H/C II 2.5 acres Kigombe Sub County Land agreement is being processed KALAGALA SUB COUNTY 26 Kalagala Sub-county 49 Kalanamu Parish Kabaka’s land Land belongs to Buganda kingdom 27 Kooko Health Centre IV 4 Kalanamu Parish Private land Health management is process of registering the land at Bukalasa 28 Kayindu Health Centre III 2 Kayindu Parish Community donation Still processing the title KAMIRA SUB COUNTY 29 Sub county Headquaters 2.02 Hectares Kaswa Private Land title in place 30 Kamira HCIII 2 acres Kaswa Private To be processed this finance year. 31 Kamira Cattle Market 1.25 acres Kaswa Public land To be processed this finance year. 32 Mazzi HCII 4 acres Mazzi Public land Survey done 33 Kitaswa Valley tank 2 acres Kaswa Public land To be processed this finance year.

KATIKAMU SUB COUNTY 34 Katikamu SC headquarters Not surveyed Bukeeka Buganda Kingdom Land Under Buganda land Board 35 Kyalugondo HC III 1 acre Kyalugo Katikamu Given to Katikamu SC. Need’s provision of funds for transfer. 36 Katikamu Youth Centre Not surveyed Bukeeka Buganda Kingdom Land Under Buganda land Board 37 Nsawo HC 100 x 50 Musaale Given to Katikamu SC. 38 Katikamu HC III Not yet surveyed Bukeeka Buganda Kingdom Land Under Buganda land Board. Needs surveying and registration with Buganda land Board 39 Early Childhood Center (ECD) Land at Tweyanze 100 x 50 Tweyanze Katikamu S/C Given to Katikamu SC. Needs surveying and acquisition of land title 40 Buyuki HC II 2 acres Buyuki Katikamu S/C Given to Katikamu SC. Land title available 41 Migadde proposed land for HC II Not surveyed Migadde Katikamu S/C Given to Katikamu SC. . Needs surveying and acquisition of land title 42 Land at Sikanusu Zone Wobulenzi 2 acres Wobulenzi TC Katikamu S/C Bought by Katikamu Sub County. Land title available 43 Land at Busula 100 x 50 Musaale Katikamu S/C Bought by Katikamu Sub County. Needs to process land title NYIMBWA SUB COUNTY 44 Nyimbwa Sub County 49 acres Nakatonya Buganda Kingdom Land Under Buganda land Board 45 Sits on 49 Acres at the Sub Nakatonya Buganda Kingdom Land Under Buganda land Board Nyimbwa H/C IV County Headquarters 46 Sambwe H/C II 2 acres Sambwe Community Land not surveyed ZIROBWE SUB COUNTY 47 Zirobwe Sub county Administration block 49acres Bukimu parish Buganda kingdom Land belong Buganda Kingdom 48 Zirobwe Health Centre III 49 acres Bukimu Parish Buganda Kingdom Land belong to Buganda Kingdom 49 Nambi Health Centre II ½ acres Nambi Parish Moslem Community Land Share land with Moslem Community

50 Nakigoza Health Centre II ½ acres Nakogoza Parish Community land on mailo land Share land with community 51 Bubuubi Health CentreII ¼ acres Bubuubi Parish Community Land on mailo land Share land with community