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Auditor General's Report

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Auditor General's Report THE REPUBLIC OF UGANDA OFFICE OF THE AUDITOR GENERAL ANNUAL REPORT OF THE AUDITOR GENERAL FOR THE YEAR ENDED 30TH JUNE 2013 VOLUME 4 STATUTORY CORPORATIONS ACRONYMS ................................................................................................................... I PART ONE .................................................................................................................... 1 1.0 RESPONSIBILITY OF THE AUDITOR GENERAL AND THE LEGAL FRAME WORK ........... 1 2.0 STATUS OF ACCOUNTS AUDITED DURING THE YEAR .............................................. 2 3.0 STATUS OF AUDITS............................................................................................... 3 4.0 BASIS AND TYPES OF OPINIONS ISSUED ................................................................ 4 5.0 KEY AUDIT FINDINGS ............................................................................................ 7 6.0 GENERAL AUDIT FINDINGS.................................................................................... 9 PART TWO ................................................................................................................. 16 ENERGY SECTOR ........................................................................................................ 16 7.0 UGANDA ELECTRICITY TRANSMISSION COMPANY LIMITED (UETCL) - YEAR ENDED 31ST DECEMBER, 2012 ....................................................................................... 16 8.0 KILEMBE MINES LIMITED - YEAR ENDED 30TH JUNE, 2013 .................................... 22 9.0 UGANDA ELECTRICITY GENERATION COMPANY LIMITED (UEGCL) - YEAR ENDED 31ST DECEMBER, 2012 ....................................................................................... 24 10.0 UGANDA ELECTRICITY DISTRIBUTION COMPANY LIMITED (UEDCL) - YEAR ENDED 31ST DECEMBER, 2012 ....................................................................................... 29 11.0 ELECTRICITY REGULATORY AUTHORITY (ERA) - YEAR ENDED 30TH JUNE 2013 ... 33 12.0 AMBER HOUSE LIMITED – YEAR ENDED 31ST DECEMBER, 2012 ............................. 35 13.0 ATOMIC ENERGY COUNCIL- YEAR ENDED 30TH JUNE, 2013 .................................. 38 14.0 FUEL MARKING AND QUALITY MONITORING PROGRAM (FMQP) FOR THE YEAR ENDED 30TH JUNE 2012 ..................................................................................... 40 15.0 FUEL MARKING AND QUALITY MONITORING PROGRAM (FMQP) FOR THE YEAR ENDED 30TH JUNE 2013 ..................................................................................... 42 HEALTH SECTOR ........................................................................................................ 44 16.0 UGANDA MEDICAL AND DENTAL PRACTITIONERS COUNCIL- YEAR ENDED 30TH JUNE 2013 .................................................................................................................. 44 17.0 THE NATIONAL DRUG AUTHORITY - YEAR ENDED 30TH JUNE 2012 ....................... 44 18.0 THE NURSES AND MIDWIVES COUNCIL - YEAR ENDED 30TH JUNE, 2013 ............... 49 19.0 NATIONAL MEDICAL STORES - YEAR ENDED 30TH JUNE, 2013 .............................. 50 20.0 CDC - NATIONAL MEDICAL STORES - PERIOD 1ST JULY, 2010 TO 29TH SEPTEMBER, 2011 .................................................................................................................. 52 21.0 CDC - NATIONAL MEDICAL STORES - PERIOD 30TH SEPTEMBER, 2011 TO 29TH 1 SEPTEMBER, 2012 .............................................................................................. 55 22.0 ALLIED HEALTH PROFESSIONALS COUNCIL - YEAR ENDED 30TH JUNE 2013 ............ 60 23.0 JOINT CLINICAL RESEARCH CENTRE – 30TH JUNE, 2012 ........................................ 62 24.0 JOINT CLINICAL RESEARCH CENTRE – 30TH JUNE, 2013 ....................................... 67 25.0 TARGETED HIV/AIDS AND LABORATORY SERVICES (THALAS) PROGRAM AND MANAGEMENT SCIENCES FOR HEALTH (INC.) SUB-GRANT, (JOINT CLINICAL RESEARCH CENTRE) COOPERATIVE AGREEMENT NO. AID-617-A-10-00006 AND SUB- AGREEMENT NO. 617-A-00-09-00006-00 .............................................................. 71 EDUCATION SECTOR .................................................................................................. 79 26.0 NATIONAL COUNCIL OF SPORTS - 30TH JUNE, 2013 ............................................. 79 27.0 MANAGEMENT TRAINING AND ADVISORY CENTRE - YEAR ENDED 31ST DECEMBER, 2012 .................................................................................................................. 83 28.0 THE UGANDA NATIONAL EXAMINATIONS BOARD (UNEB) - YEAR ENDED 30TH JUNE, 2013 .................................................................................................................. 85 29.0 NATIONAL CURRICULUM DEVELOPMENT CENTRE (NCDC) - YEAR ENDED 31ST DECEMBER, 2012 ................................................................................................ 87 30.0 NATIONAL COUNCIL FOR HIGHER EDUCATION FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2013................................................................................................ 89 31.0 NAKIVUBO WAR MEMORIAL STADIUM TRUST FOR THE YEAR ENDED 31ST DECEMBER 2012 .................................................................................................................. 94 32.0 MANDELA NATIONAL STADIUM LTD FOR THE YEAR ENDED 31ST DECEMBER, 2012 ....................................................................................................................... 101 INFORMATION AND COMMUNICATION SECTOR ..................................................... 106 33.0 NEW VISION PRINTING AND PUBLISHING COMPANY LIMITED - YEAR ENDED 30TH JUNE 2013 ....................................................................................................... 106 34.0 UGANDA COMMUNICATIONS COMMISSION - YEAR ENDED 30TH JUNE, 2013 ........ 108 35.0 THE BROADCASTING COUNCIL - YEAR ENDED 30TH JUNE 2013 ........................... 110 36.0 UGANDA INSTITUTE OF INFORMATION AND COMMUNICATIONS TECHNOLOGY - YEAR ENDED 30TH JUNE, 2013 ......................................................................... 110 37.0 RURAL COMMUNICATION DEVELOPMENT FUND (RCDF) - YEAR ENDED 30TH JUNE, 2013 ................................................................................................................ 112 38.0 UGANDA NATIONAL COUNCIL FOR SCIENCE AND TECHNOLOGY (UNCST) ............. 114 39.0 UGANDA NATIONAL COUNCIL FOR SCIENCE AND TECHNOLOGY MILLENNIUM SCIENCE INITIATIVE (MSI) PROJECT IDA CREDIT NUMBER 4174 – UG 30TH JUNE 2 2013 ................................................................................................................ 120 40.0 UGANDA BROADCASTING CORPORATION (UBC) - YEAR 30TH JUNE 2013 ............ 125 41.0 NATIONAL INFORMATION TECHNOLOGY AUTHORITY-YEAR ENDED 30TH JUNE 2013 ....................................................................................................................... 141 42.0 UGANDA POST LIMITED – 30TH JUNE, 2011 ....................................................... 144 43.0 UGANDA POST LIMITED – 30TH JUNE, 2012 ....................................................... 147 44.0 UGANDA POST LIMITED – 30TH JUNE, 2013 ....................................................... 151 TRADE AND TOURISM SECTOR ................................................................................ 156 45.0 UGANDA WILDLIFE AUTHORITY - YEAR ENDED 30TH JUNE 2013 ......................... 156 46.0 UGANDA NATIONAL BUREAU OF STANDARDS - YEAR ENDED 30TH JUNE 2013 ..... 158 47.0 UGANDA TOURISM BOARD - YEAR ENDED 30TH JUNE, 2013 ............................... 160 48.0 NILE HOTEL INTERNATIONAL LIMITED - YEAR ENDED 31ST DECEMBER, 2012...... 163 49.0 UGANDA EXPORT PROMOTION BOARD - YEAR ENDED 31ST DECEMBER 2012 ...... 166 50.0 UGANDA PROPERTY HOLDINGS LIMITED - YEAR ENDED 30TH JUNE 2013 ........... 167 51.0 UGANDA DEVELOPMENT COMPANY LTD. - 31ST DECEMBER, 2012 ........................ 169 52.0 UGANDA WILDLIFE TRAINING INSTITUTE- YEAR ENDED 30TH JUNE, 2013........... 170 53.0 UGANDA WILDLIFE EDUCATION CENTRE YEAR ENDED 30TH JUNE, 2013 ............. 171 54.0 HOTEL AND TOURISM TRAINING INSTITUTE – FOR THE YEAR ENDED 30TH JUNE, 2013 ................................................................................................................ 173 55.0 UGANDA PETROLEUM INSTITUTE KIGUMBA – YEAR ENDED 30TH JUNE, 2013 ...... 174 SOCIAL DEVELOPMENT SECTOR .............................................................................. 175 56.0 NATIONAL SOCIAL SECURITY FUND (NSSF) -YEAR ENDED 30TH JUNE, 2012 ........ 175 57.0 NATIONAL WOMEN‟S COUNCIL - YEAR ENDED 30TH JUNE, 2013.......................... 183 58.0 NATIONAL COUNCIL FOR CHILDREN - YEAR ENDED 30TH JUNE, 2013 ................ 184 59.0 NATIONAL COUNCIL FOR DISABILITY - YEAR ENDED 30TH JUNE, 2013 ............... 185 60.0 NATIONAL YOUTH COUNCIL - YEAR ENDED 30TH JUNE, 2013 ............................ 187 61.0 NATIONAL LIBRARY OF UGANDA FOR THE YEAR ENDED 30TH JUNE 2013 ............ 189 62.0 UGANDA NATIONAL CULTURAL CENTRE ............................................................. 192 AGRICULTURE SECTOR ............................................................................................ 194 63.0 COTTON DEVELOPMENT ORGANIZATION (CDO)- YEAR ENDED 31ST OCTOBER 2013 ....................................................................................................................... 194 64.0 COORDINATING OFFICE FOR THE CONTROL OF TRYPANOSOMIASIS IN UGANDA (COCTU), 2013 ................................................................................................
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