OFFICE OF THE AUDITOR GENERAL
THE REPUBLIC OF UGANDA
REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF
NAPAK DISTRICT LOCAL GOVERNMENT
FOR THE YEAR ENDED 30TH JUNE 2018
OFFICE OF THE AUDITOR GENERAL UGANDA
TABLE OF CONTENT
Opinion ...... 1 Basis for Opinion ...... 1 Key Audit Matters...... 2 1.0 Performance of Youth Livelihood Programme ...... 2 1.1 Under funding of the Programme ...... 3 1.2 Non-compliance with the repayment schedule ...... 3 1.3 Failure to transfer Recovered Funds to revolving fund Account in BoU ...... 3 1.4 Inspection of the performance of Youth Projects...... 4 1.4.1 Iriir T/C Youth Motor cycle Repair & sale of spare parts project ...... 4 1.4.2 Let's Teach The Nation Youth MDD Group ...... 4 2.0 Implementation of the Uganda road Funds ...... 5 2.1 Status of implementation ...... 6 2.1.1 Routine manual maintenance ...... 6 2.1.2 Routine mechanized maintenance ...... 6 2.1.3 Periodic maintenance ...... 6 2.1.4 Monitoring and supervision ...... 6 Emphasis of matter ...... 6 3.0 Unrealised Budget on grants ...... 6 4.0 Accumulation of Domestic Arrears ...... 7 5.0 Under collection of Local Revenue ...... 7 Other Matters ...... 7 6.0 Stalled Construction of Council chambers ...... 7 Other Information ...... 9 Management Responsibilities for the Financial Statements ...... 9 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 9 Other Reporting Responsibilities ...... 11 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...... 11 7.0 Lack of land titles ...... 11 8.0 Under Staffing ...... 12 9.0 Failure to meet the Minimum Standards in UPE Schools ...... 12 10.0 Natural Resources ...... 13
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10.1 Lack of a District Environment Committee ...... 13 10.2 Lack of Register for Land, Wetlands and Forests ...... 13 10.3 Unlicensed activities on the Natural Resources ...... 14 APPENDICES ...... 15
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LIST OF ACRONYMS
CAO Chief Administrative Officer DEO District Education Officer DLG District Local Government EMHS Essential Medicines and Health Supplies FY Financial Year GOU Government of Uganda HC Health Centre IFMS Integrated Financial Management System IPFs Indicative Planning Figures ISSAI International Standards of Supreme Audit Institution KMs Kilometres LGFAM Local Government Financial and Accounting Manual 2007 LGFAR Local Government Financial and Accounting Regulations 2007 LGMSD Local Government Management and Service Delivery MMHS Management of Medicines and Health Supplies MoFPED Ministry of Finance Planning and Economic Development MoH Ministry of Health NFA National Forestry Association NMS National Medical Stores P/S Primary School PFMA Public Finance Management Act 2015 PPDA Public Procurement and Disposal of Assets T/C Trading Centre UGX Uganda Shillings URF Uganda Road Fund UWEP Uganda Women Enterprise Project YLP Youth Livelihood Programme
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REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF NAPAK DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE, 2018
THE RT. HON. SPEAKER OF PARLIAMENT
Opinion I have audited the financial statements of Napak 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 Napak 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, 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 Napak 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.
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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 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. 413,675,826 disbursed to the District in the Financial Year 2014/2015 whose recovery period of three years had expired by 30th June, 2018. There was no funding for 2013/2014.
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 was transferred to the revolving fund account in Bank of Uganda. Whether on a sample basis the funded projects exist and are operating. I made the following observations;
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1.1 Under funding of the Programme
A review of the approved budget for the YLP program revealed that whereas the District had budgeted for a total amount of UGX.450,000,000 for the FY 2014/2015, only UGX.413,675,826 (91.9%) was released resulting in a shortfall of UGX.36,324,174 (8%). The funds were disbursed for the Youth groups. Inadequate funding of the program undermined the intended objective of responding to the challenge of unemployment among the Youths.
The Accounting Officer acknowledged the shortcoming and promised to engage the Ministry of Gender, Labour and Social Development for additional resources.
The outcome is awaited.
1.2 Non-compliance with the repayment schedule It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.413,675,826 (Interest inclusive) by close of the financial year 2017/2018, only UGX.97,584,000 (25%) was collected leaving a balance of UGX 309,288,746 (75%) outstanding as shown in Appendix I.
Failure to repay was attributed to inadequate training, monitoring and supervision. The Accounting Officer explained that efforts are being done to ensure recovery of the funds.
The Accounting Officer was advised to follow up the individual groups and ensure recovery the outstanding amounts.
Further I advised the Accounting Officer to always provide training in the management of the intended projects and increase the level of monitoring and supervision of the performance of projects.
1.3 Failure to transfer Recovered Funds to revolving fund Account in BoU A review of the bank statements of YLP collection account revealed that out of the collected amount of UGX. 97,584,000, only UGX.46,200,020 (47%) had been transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18 leaving a balance of UGX.51,383,980 (53%). This undermines the effective implementation of the program.
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The Accounting Officer promised that he was going to ensure timely transfer of all the funds.
I advised the Accounting Officer to ensure that recovered funds are transferred in a timely manner to the designated account.
1.4 Inspection of the performance of Youth Projects. Physical inspection was carried out on two selected projects namely Iriir T/C Youth Motor cycle Repair & sale of spare parts project and Let's Teach The Nation Youth MDD Group all in Ngoleriet Subcounty that were funded in (2014/2015) to ascertain whether they were in existence and executed in accordance with the operational guidelines. The observations of field inspection and the detailed findings are shown in Appendix II. The following observations were made:
1.4.1 Iriir T/C Youth Motor cycle Repair & sale of spare parts project Inspection of Iriir T/C Youth Motor cycle Repair & sale of spare parts project revealed that although the business was located in Iriir T/C, I failed to trace it, casting doubt on the project’s existence. In addition, no group records were availed for review to confirm that the group was in conformity of approved business plan as required in line with Chapter 6 (ii) of YLP guidelines.
1.4.2 Let's Teach The Nation Youth MDD Group Let's Teach The Nation Youth MDD Group was formed in 2015 with composition of 7 members at the time of receiving the funding. According to one of the members interviewed during inspection, the group had disintegrated. No records about this group were availed for audit verification.
The Accounting Officer explained that a team comprising of the YLP focal person and Ngolereit Sub-County leadership has been tasked to follow up the group and timely recovery of funds.
I advised the Accounting Officer to enhance the monitoring and supervision of the project.
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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.
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.
In the overall office wide planning, I assessed 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.
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.
Based on the procedures performed, I observed that a total of UGX. 394,023,000 was budgeted to cater for routine manual maintenance, routine mechanized maintenance, periodic maintenance and emergency activities on several District roads using road gangs and the force account mechanism. The district received all the budgeted funds.
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2.1 Status of implementation A review of planned outputs against actual performance revealed that planned outputs were fully achieved.
2.1.1 Routine manual maintenance A total of 59 Kms was planned and implemented using road gangs through the year and no reportable findings were identified as shown in Appendix III.
2.1.2 Routine mechanized maintenance A total of 31.7 Kms at an estimated cost of UGX.261,845,000 was planned and implemented and on inspection, it was observed that all roads were worked on as planned and no reportable findings were identified as shown in Appendix IV.
2.1.3 Periodic maintenance Audit revealed that no periodic maintenance was planned in the year under review.
2.1.4 Monitoring and supervision A review of supervision and monitoring reports revealed no reportable conditions.
Emphasis of matter Without qualifying my opinion, I draw attention to the following matter presented in the financial statements.
3.0 Unrealised Budget on grants
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.
The District received UGX.15,584,623,675 out of the budgeted revenue of UGX.18,383,880,000. This resulted into a shortfall of UGX.2,799,256,325 (18%) as shown on page 23 of the Financial Statement. Such material funding gaps negatively affect implementation of planned activities.
The Accounting Officer explained that the donors operating in the District were providing unrealistic IPFS causing huge short falls at the year end.
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I advised the Accounting Officer to liaise with the Ministry of Finance, Planning and economic development to have the matter addressed.
4.0 Accumulation of Domestic Arrears Included in the Financial statements on page 19 (note 22) is an amount of UGX.1,328,726,390 reported as payables. This exposes the district to risk of litigations and penalties for delayed payment. The Accounting Officer explained that the domestic arrears have accumulated from 2011 to 2016 but the District was committed to settling them.
I advised the Accounting Officer to ensure that resources are allocated to settle all the outstanding obligations.
5.0 Under collection of Local Revenue I observed that an amount of UGX.164,125,883 was collected against a budget of UGX.220,000,000 resulting into a shortfall of UGX.55,874,117 (75%) as shown in page 23 of the financial statements. This adversely affected service delivery.
The Accounting Officer explained that revenue base for the District has continued to reduce the creation of more Town Councils and compensation from construction works on Moroto-Soroti road by UNRA did not materalise as forecasted.
I advised the Accounting Officer to ensure that local revenue is regularly assessed to widen the revenue base.
Other Matters In addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements.
6.0 Stalled Construction of Council chambers Section 14 of the LGPPDA regulations 2006, require an Accounting Officer to have the overall responsibility of the successful execution of the procurement, disposal and contract management processes and ensure that implementation of the contract as per the agreed terms.
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On 23rd day of March, 2015, the District signed a contracted for phase 1 construction of a District Council chambers at a contract sum of UGX.260,081,798 under Peace Recovery and Development Plan (PRDP) and presidential pledge funds.
The following shortcomings were noted;
UGX. 131,168,731 (50.4%) had been paid and yet the work done was only for the foundation. See picture below • From the review of the current budget (2018-19), the completion of Council chambers had not been included for funding an indication of lack of project continuity.
This implies no value for money obtained/received as shown in the picture below
Status of council chambers at the time of inspection Oct.2018
Delayed and uncertainty of a project completion is wastage of government resources since it is vulnerable to dilapidation.
The Accounting Officer explained that the District is committed to ensuring that this project is completed and has committed revenues in the subsequent years for its continuity to completion.
I advised the Accounting officer to liaise with the relevant authorities and ensure that resources are allocated for the completion of the project.
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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 Napak 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 Napak 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 Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the District’s financial reporting process.
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
9 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 Company’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 management’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
10 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;
7.0 Lack of land titles Section 9(j) of local Government Financial and Accountability Regulations (2007) requires the Accounting Officer to ensure safe custody of all assets of council.
Contrary to the above, the district has not secured land titles for majority of its land as shown in the Appendix V.
There is a risk that council land is exposed to encroachment and disputes which later leads to litigation in courts of law arising from land disputes between council and the communities.
The Accounting Officer explained that the district has surveyed and titled some of her institutional land and the remaining lands will all be surveyed by 2020 due to funding constraints.
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I advised the Accounting Officer to budget, allocate and process land titles to avoid encroachment.
8.0 Under Staffing According to Section 55 (1) of the Local Government Act (1997), the power to appoint persons to hold or act in any office in the service of a district or urban council, including the power to confirm appointments, is vested in the district service commission.
The district has an approved staff structure of level of 289 posts at the District but only 164 posts (57%) were filled leaving a staff gap of 124 posts (43%) as shown in Appendix VI
Lack of sufficient staffing in key positions affects effective and efficient service delivery to the communities and may make attainment of council goals and objectives impossible.
The Accounting Officer explained that staffing gaps arose due to the inadequate wage provision by the MoFPED and failure to attract staff due to the high requirement needed for a position especially U1 positions.
I advised the Accounting Officer to continue engaging the Ministry of Public service, the Ministry of Local Government and the Ministry of Finance to address the challenge.
9.0 Failure to meet the Minimum Standards in UPE Schools Paragraph 2.1.2 of the Revised Local Government Management and Service Delivery (LGMSD) operational manual, 2009 requires schools to meet specific minimum standards of one class room for every 53 pupils, one teacher for 53 pupils, and one desk for 3 pupils, one staff house per teacher and one latrine stance for every 40 pupils. However, the district primary schools had inadequate infrastructure which did not meet the minimum basic requirements as shown below;
Pupils Class Teacher Pupils Desk Pupils stance Teachers Subject room pupils ratio ratio ratio House ratio ratio Standard 1:53 1:53 1:3 1:40 1:1 Current 1:89 1:89 1:6 1:65 1:4
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This is due to insufficient funding under the School Facilities Grant. Failure to meet the Ministry minimum basic standards may affect the overall academic performance of the schools.
The Accounting Officer explained that the District has planned to procure furniture (122 desks) and construction of 25 stances VIP latrines in subsequent year which will improve on the status of standards in schools.
I advised the Accounting Officer to engage the Ministry of Education and sports to have the challenges addressed.
10.0 Natural Resources 10.1 Lack of a District Environment Committee Section 14 (1) of the National Environment Act 1995 requires that the authority shall, in consultation with the District Council, provide guidelines for the establishment of a committee on the environment for each District, in this Act referred to as a District Environmental Committee. I noted that Napak District did not have a District Environmental Committee.
Absence of a District Environmental Committe results to failure to coordinate the district eviromental activities.
The Accounting Officer explained that the District has plans to consistute the District Envirnment committees before the end of F/Y 18/19 and currently the District General Purpose committee of council has been undertakinng the tasks of the District Envirnmental Committee.
I advised the Accounting Officer to ensure that the District Enviromental Commiittee is establised.
10.2 Lack of Register for Land, Wetlands and Forests Section 80 (b) of the National Environment Act 1995 requires the production of, inspect, examine and copy licences, registers, records and other documents relating to this Act or any other Act relating to the environment and the management of natural resources.
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A review of the management of natural resources revealed that the District did not maintain a land register and register for wetlands and forests.
Failure to maintain registers for land and wetlands/forests renders it difficult to ascertain location and size of the natural resources available in the District.
The Accounting Officer explained that Council has embarked on plans to register all Lands, wetlands and forests in consultation with relevant ministries however the inadequancy of funding implies that these can only be done in phases.
I advised the Accounting Officer to liaise with the relevant authorities to have the boundaries of the forests and wetlands opened.
10.3 Unlicensed activities on the Natural Resources
Section 36 of National Environment Act provides restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency if he/she wishes to carry out any activity on the wetland.
I observed that several unlicensed activities were carried out on different natural resources without any licensing or approval from the relevant authority as shown in Appendix VII.
The Activities are depleting the natural resources.
The Accounting Officer explained that the District Council has moved ordnance on Green cover protection which is before the Ministry of Justice and Constitutional Affairs for final approval. The matter requires urgent attention.
John F.S. Muwanga AUDITOR GENERAL KAMPALA
18th December, 2018
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APPENDICES Appendix I: Non-compliance with repayment schedule
Amount Outsta % DISBURSED S.NO DISTR SUBCOU PROJECT NAME recovered nding Reco AMOUNT ICT NTY to date Amoun very (UGX.) t Iriir Akore Youth Produce Buying & Selling 3,726,540 3,076,5 17 1 NAPAK 650,000 40 Iriir Aputiput Youth Produce Buying & 3,726,540 1,000,000 2,726,5 27 Selling 5 NAPAK 40 Iriir Iriir T/C Youth Motor Cycle Repair & 11,930,000 1,110,000 10,820, 9 Sale of Spare Parts 6 NAPAK 000 Iriir Losikait Youth Livestock Trade 3,576,540 300,000 3,276,5 8 13 NAPAK 40 Iriir Michoko Youth Livestock Trade 3,656,540 1,160,000 2,496,5 32 14 NAPAK 40 Iriir Natapar Apalem Youth Produce Buying 3,726,540 1,000,000 2,726,5 27 & Selling 19 NAPAK 40
Arengemunyen Youth Cattle Trading Lokopo 5,734,0 15 Group 6,774,000 1,040,000 26 NAPAK 00
Lapeta Chalabong Youth Greengram Lokopo 2,490,0 34 Produce Dealers Group 3,790,000 1,300,000 29 NAPAK 00
Lokopo Lojojora Namoja Youth Cattle Trading 3,940,0 11 4,430,000 490,000 30 NAPAK 00
Lokopo Lokimuko Youth Sale of Green Gram 6,552,4 13 7,552,486 1,000,000 31 NAPAK 86
Lokopo Lomokori Youth Cereal Banking Group 6,260,0 36 9,760,000 3,500,000 32 NAPAK 00
Loporokori Nagiro Youth Produce Lokopo 2,290,0 73 Buyers & Sellers Group 8,610,000 6,320,000 35 NAPAK 00
Nakapelimen Kisitiyakinyaki Youth Lokopo 2,320,0 66 Bicycle Spareparts Dealers 6,827,000 4,507,000 37 NAPAK 00
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Lokopo Namugit Youth Cereal Banking 6,260,0 28 8,710,000 2,450,000 39 NAPAK 00
Lopeei Kailikong Youth Mixed Cereal Banking 4,876,0 44 8,676,000 3,800,000 44 NAPAK 00
Logolosimit Lodase You Mixed Cereal Lopeei 5,370,0 16 Banking 6,370,000 1,000,000 46 NAPAK 00
Loitakwa Nagetei Youth Cattle Buying & Lopeei 4,850,0 17 Selling Group 5,850,000 1,000,000 47 NAPAK 00
Lokarukoi Lomudit Youth Cereal Lopeei 6,370,0 14 Banking 7,420,000 1,050,000 48 NAPAK 00
Lokore Aoyalira Youth Cereal Banking Lopeei 7,450,0 17 Group 8,950,000 1,500,000 49 NAPAK 00
Lomaul Enyakar Isuwa Ngatomiat Lopeei 4,060,0 38 Napukan Youth Cattle Traders 6,600,000 2,540,000 50 NAPAK 00
Lopeei Lopeei Trading Centre Youth Piggery 4,140,0 33 6,200,000 2,060,000 56 NAPAK 00
Lotaaba St. Paulo Loboreapatulia Youth Lopeei 7,020,0 16 Cereal Banking Group 8,320,000 1,300,000 59 NAPAK 00 Lorengec Kochito Agriculture Produce Buying & ora 4,475,000 800,000 3,675,0 18 Selling 68 NAPAK 00 Lorengec ora Kokipurat Youth Grinding Mill 4,859,000 400,000 4,459,0 8 69 NAPAK 00 Lorengec Koomo Youth Agriculture Produce ora 3,900,000 500,000 3,400,0 13 Buying & Selling 71 NAPAK 00 Lorengec Lokeru Youth Agriculture Produce ora 4,100,000 500,000 3,600,0 12 Buying & Selling 73 NAPAK 00 Lorengec ora Lomasenik Youth Cattle Trade 4,000,000 200,000 3,800,0 5 75 NAPAK 00 Lorengec ora Nakwakwa Youth Cattle Trade 4,220,000 500,000 3,720,0 12 80 NAPAK 00 Lorengec Katanga Youth Improved Piggery 83 NAPAK ora T/C 7,350,000 330,000 7,020,0 4
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00 Lorengec Katanga Youth Tailoring 84 NAPAK ora T/C 10,000,000 9,814,000 186,000 98
Lorengec Kopopwa Youth Improved Piggery 5,850,0 25 ora T/C 7,850,000 2,000,000 87 NAPAK 00
Lorengec Lokeru Youth Cereal Banking 5,560,0 12 ora T/C 6,300,000 740,000 88 NAPAK 00
Lorengec Lorengecora T/Centre Youth Restaurant 4,637,0 30 ora T/C Operation Services 6,617,000 1,980,000 90 NAPAK 00
Lorengec Nakumae Block Laying and Concreate 7,260,0 12 ora T/C Practice 8,260,000 1,000,000 92 NAPAK 00 Lotome Kinyakunaianarem Youth Cattle Trade 4,000,000 438,000 3,562,0 11 94 NAPAK 00 Lotome Lobotol Youth Animal Rearing 4,000,000 330,000 3,670,0 8 95 NAPAK 00 Lotome Lotome Youth Catering Group 5,500,000 400,000 5,100,0 7 97 NAPAK 00 Lotome Moruongor Youth Goat Trade 4,000,000 200,000 3,800,0 5 98 NAPAK 00 Lotome Nakapulkakwap Youth Goats Trade 4,000,000 320,000 3,680,0 8 99 NAPAK 00 Lotome Riamiriam Youth Goat Rearing 4,100,000 350,000 3,750,0 9 104 NAPAK 00 Matany Ebeneza Youth Liquid Soap Making 4,000,000 1,500,000 2,500,0 38 105 NAPAK 00 Matany Engarakinos Kapei Eciata Youth Cereal 106 NAPAK Banking 4,000,000 3,060,000 940,000 77 Matany Kapei Grinding Mill Youth Group 4,000,000 400,000 3,600,0 10 109 NAPAK 00 Matany Kithil Youth Cereal Banking 4,000,000 1,000,000 3,000,0 25 110 NAPAK 00 Matany Komol Youth Cereal Banking 111 NAPAK 4,000,000 3,900,000 100,000 98 NAPAK Ngoleriet Let's Teach The Nation Youth MDD
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128 Group 7,600,000 1,750,000 5,850,0 23 00 Loburi Apaese Tomorete Youth Cereal Ngoleriet 130 NAPAK Banking 7,370,000 7,370,000 - 100 Ngoleriet Longariama Omorangican Youth Cattle 4,460,000 2,770,000 1,690,0 62 Trade 131 NAPAK 00
Ngoleriet Lotikokin Integrated Youth Grinding Mill 6,195,0 23 8,095,000 1,900,000 133 NAPAK 00 Ngoleriet Maataoya Youth Cereal Banking 2,740,000 350,000 2,390,0 13 135 NAPAK 00 - Ngoleriet Naregae Obara Youth Cattle Trade 138 NAPAK 5,703,000 6,025,000 322,000 106
Natari LokathamanYouth Cereal Ngoleriet 5,620,0 15 Banking 6,620,000 1,000,000 139 NAPAK 00
Nawaikorot A Omorangican Youth Ngoleriet 8,040,0 33 Cattle Traders 12,040,000 4,000,000 140 NAPAK 00 Ngoleriet Nawokotelei Youth Motorcycle Repair 8,658,400 1,400,000 7,258,4 16 141 NAPAK 00 325,999,58 225,61 30 Total 6 97,304,000 9,046
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Appendix II: Inspection of YLP groups
PROJECT NAME Audit tests FINDINGS applied during inspection Lorikitae Nakolia a No group records were availed for review at the site to confirm that the group was in Cattle Trade in conformity of approved business plan, no cash flow projections were generated at the Lorengecora Sub project design stage as required in line with Chapter 6 (ii) of YLP guidelines. County b No financing agreement was availed at the project site. c During inspection carried out at the project site revealed that basic records including; Business plan, appraisal reports, minutes of meetings and field monitoring reports were not maintained at all. d Physical inspection of the project site revealed that:
The project changed from cattle trade to bicycle repair and spare parts contrary to the initial business plan without seeking district technical process.
Physical address of bicycle business Repair of bicycles on going at site
e Interview with the group members revealed that only three members were selected for training and thus other member were not trained about project implementation and repayment terms were not clearly explained to them. f No evidence was presented to conform monitoring was conducted by the district or Sub county technical staff. Lack of technical support and advisory services were partly responsible for poor performance and failure to comply with the repayment schedule.
Kopopua Brick a No group records were availed at this Youth Group to confirm the type of business was Laying and in line with an approved business plan and no cash flow projections were generated at Concrete Practice the project design stage contrary to Chapter 6 (ii) of YLP guidelines. in Lorengecora T/C b No financing agreement was availed at the project site. c Contrary to Section 4.1 (viii) of the implementation guidelines which require each Beneficiary group to maintain basic financial management, community financial procurement procedures and reporting and accountability, no records were availed for review. It was therefore not possible to ascertain the effectiveness of the business operations.
Poor records management could affect the efficient running of the project resulting in its failure. d Physical inspection of the project site confirmed that the project changed from original
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business plan to produce buying & selling without seeking district approval of new business plan.
Members of this Group had severely disagreed on how much money was received by the group. Change of the project without authority undermines the very objective of Youth empowerment for which the YLP program was created. It also creates a risk of loss of funds in case the group fails to repay the outstanding amount. e No training documents were availed for verification to confirm this group was trained f There was no evidence on file to confirm regular monitoring of the project. Lorengecora a No group records were availed at this Youth Group to confirm the type of business was T/Centre Youth in line with an approved business plan and no cash flow projections were generated at Restaurant the project design stage contrary to Chapter 6 (ii) of YLP guidelines. Operation Services in Lorengecora Town Council b No project financing agreement was availed at site casting doubt whether the group had signed one for amount of UGX. 6,617,000 received by the group. c Non-existence of basic records at the project site: Section 4( g-j) of the youth livelihood programme document requires the District/ Sub County to train the youth groups in the areas of basic records management, basic financial management, community financial procurement procedures and reporting and accountability. However, inspection of the Lorengecora T/Centre Youth Restaurant Operation Services group revealed that the group did not maintain any of the above records. I was therefore not able to evaluate the effectiveness of the group’s business operations. There is a risk that the group may fail to account for the funds disbursed to them. d Physical existence of the project No business plan was availed at the project site to verify whether the group was in conformity with the business plan. Contrary to section 2.8 (iv) of the project guidelines which require the YIG to have a clear physical address/location, it was observed that the project did not have a sign post. It was therefore difficult to confirm whether the site visited was actually being utilized by the above youth project.
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The purported physical address of group Inside the restaurant e Evidence of training group members Whereas the implementation arrangements 4.1 (ix) required all beneficiaries to receive training in entrepreneurship/business management skills, life skills, personal finances, group dynamics and leadership skills , there was no evidence to show that members were trained before project implementation.
Lack such training could lead to group disintegration and collapse. f There was no evidence was availed to show that monitoring of this project was conducted as there were no reports availed for verification. Lack of monitoring could have been partly responsible for the low recovery rate. Management should improve monitoring and supervision to ensure that repayments are made as per the agreed recovery schedule.
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Appendix III: Status on Routine manual Maintenance
Name of Defects identified Actions taken the road Recruitment of road gangs –done, appointment attached. Road gang slashing the road sides.
Iriiri- Napak
Road Defects: Bushy road alignment.
Kangole – The Department has budgeted for raising of road section from Matany chainage 0+000- 1+200 in this financial year budget, however the road. culvert line was installed to allow water to cross since the existing culverts were all blocked. Hereto the work plan for Road Sector attached.
Defect: Growing grass on the sides of the drain.
Culvert with a high stip slope not levelled with the road.
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Soroti- moroto main road to cholichol road
Road gang opened the inlet and out let of the Water passage half way blocked culvert line Loputuk- Narengre ng road.
Stone slates built to inlet and outlet to minimize the blockage of the culvert line.
Culvert installed but drainage not cleared
Drainage channel not cleared thus broking water way
Culvert line ( inlet out & out let ) opened
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Appendix IV: Status on Routine mechanized Mentainance
Sub county Funds Road Name Type of Site phots of the work done maintenance Iriiri 12,041,897/= Pilas- Kaigwe Grading of 3.5km road
3.5km stretch road (Kaigwe-pilas road) Pilas- Opening of Natrumurum 2.5km stretch road
2.5km stretch road ( Pilas – Natrumurum road) Lokopo 8,202,552/= Aramam- Opening of Nakicelet road 3.3km stretch road. Acess road Opening of access road in trading centre of Lokopo -1.6km
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Access road in Lokopo TC-1.6km Kayepas link ( Opening of connecting the 0.9km stretch. Community school to trading centre of Lokopo)
Kayepas link-0.9km Lopeei 6,715,077/= Loppei TC- Grading of 3.2km Lotop road stretch.
3.2km stretch ( Lotop road) Sub chief and chairperson during the inspections. Opening of 2.3km stretch in access road trading centre of lopeei
2.3kmstretch ( Access roads in Lopeei trading Centre) Lorengecora 4,608,293/= Cholichol- Opening of Lokeru road 5.5km stretch.
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Lotome 5,358,720/= Kalokingel- Labor base Korithae road maintenance of 6km stretch Matany 10,103,433/= Natapari Road Opening of 1.4km stretch.
1.4km stretch ( Natapari Road) Main street- Grading of 0.6km market road stretch Police road Opening of 1.2km stretch
1.2km stretch ( Police road) Ngoleriet 7,523,405/= Lokodiokodioi Opening of –Lomerimong 2.7km stretch Road
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2.7km stretch ( Lokodiokodioi-Lomerimong road)
Mechanized Grading of 3.1km maint. Of stretch. Narengreng – Nawaikorot- 3.1km
Light grading of 3.1km ( Narengreng-Nawaikorot road)
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Appendix V: Status of land in Napak District
S/N INSTITUTION APPX. STATUS AREA/Sq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t. ANDREWS LOTOME 14 NOT SURVEYED 50 LOPEEI P/S 8 NOT SURVEYED 51 LOMUSIA P/S 5 NOT SURVEYED 52 LOPARIPAR P/S 6 NOT SURVEYED 53 LORUNGET P/S 5 NOT SURVEYED 54 LONGALOM P/S 100 NOT SURVEYED
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55 NAKICHELET P/S 10 NOT SURVEYED 56 LOKOPO P/S 6 NOT SURVEYED 57 LOKARUJAK P/S 5 NOT SURVEYED 58 KALOCHONGA P/S 7 NOT SURVEYED 59 APEITOLIM P/S 8 NOT SURVEYED 60 St. DANIEL COMBONI MATANY SSS 5 NOT SURVEYED HEALTH CENTRES HA 61 MATANY HOSPITAL 43.5 NOT SURVEYED 62 LOKOPO HCIII 8.0 NOT SURVEYED 63 LOLORENGECORA HCIII 15.0 NOT SURVEYED 64 LOTOME HCIII 5.0 NOT SURVEYED 65 LOPEEI HCIII 4.0 NOT SURVEYED 66 IRIIRI HCIII 7.5 NOT SURVEYED 67 KANGOLE HCIII 4.0 NOT SURVEYED 68 NGOLERIET HCIII 10.0 NOT SURVEYED 69 MORULINGA HCII 8.0 NOT SURVEYED 70 NAKICHUMET HCII 5.0 NOT SURVEYED 71 AMEDEK HCII 15.5 NOT SURVEYED 72 NAMENDERA HCII 6.0 NOT SURVEYED 73 NABWAL HCII 5.0 NOT SURVEYED 74 APEITOLIM HCII 8.0 NOT SURVEYED
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Appendix VI: Staffing gaps
Department Job Title Approved Filled Vacant Remarks
Office Of The Chief Chief Administrative 1 1 0 Filled Administrative Officer Officer
Personal Secretary 1 0 1 Critical for recruitment
Driver 1 1 0 Filled
Sub Total 3 2 1
Administration & Deputy Chief Management Services Administrative 1 1 0 Filled Department Officer
Principal Assistant 1 0 1 Critical for recruitment Secretary
Principal Personnel 1 1 0 Filled Officer
Assistant Chief Administrative 1 1 0 Filled Officer/SAS
Senior Personnel 1 0 1 Critical For recruitment Officer
Personnel Officer 1 1 0 Filled
Information Officer 1 0 1 Critical For recruitment
Records Officer 1 1 0 Filled
Assistant Records 1 0 1 Critical For recruitment Officer
Stenographer 1 1 0 Filled Secretary
Pool Stenographer 1 1 0 Filled
Stores Assistant 1 1 0 Filled
Receptionist 1 0 1 Consider For recruitment
Office Attendant 2 2 0 Filled
Driver 3 3 0 Filled
Sub Total 18 13 5
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Statutory Bodies Principal Personnel 1 1 0 Filled Department Officer
Personnel Officer 1 0 1 Critical For recruitment
Clerk Assistant 1 1 0 Filled
Assistant Records 1 0 1 Critical For recruitment Officer
Pool Stenographer 1 1 0 Filled
Office Attendant 2 2 0 Filled
Sub Total 7 5 2
Chief Finance Finance Department 1 0 1 Critical for recruitment Officer
Principal Accountant 1 0 1 Critical for recruitment
Senior Accountant 1 0 1 Critical for recruitment
Senior Finance 1 1 0 Filled Officer
Accountant 2 2 0 Filled
Senior Accounts 5 5 0 Filled Assistants
Stenographer 1 1 0 Filled Secretary
Account Assistant 2 0 2 Critical for recruitment
Office Attendant 1 1 0 Filled
Driver 1 1 0 Filled
Sub Total 16 11 5
Procurement & Disposal Senior Procurement 1 0 1 Critical for recruitment Unit Officer
Procurement Officer 1 1 0 Filled
Office Attendant 1 1 0 Filled
Sub Total 3 2 1
Planning Unit District Planner 1 1 0 Filled
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Senior Planner 1 0 1 Critical for recruitment
Population Officer 1 1 0 Filled
Statistician 1 1 0 Filled
Driver 1 1 0 Filled
Sub Total 5 4 1
Works Department District Engineer 1 0 1 Critical for recruitment
Senior Engineer 1 0 1 Critical for recruitment (Civil)
Superintendent Of 1 1 0 Filled Works
Water Officer 1 1 0 Filled
Stenographer 1 1 0 Filled Secretary
Assistant Engineering Officer 2 2 0 Filled (Mechanical and Water)
Road Inspector 1 1 0 Filled
Engineering 4 4 0 Filled Assistant
Borehole Maintenance 2 0 2 Critical for recruitment Technician
Office Attendant 1 1 0 Filled
Plant Operator 2 0 2 Critical for recruitment
Machine Operator 2 0 2 Critical for recruitment
Machine/Plant 2 0 2 Critical for recruitment Attendants
Driver 2 2 0 Filled
Sub Total 23 13 10
Education & Sports District Education 1 1 0 Filled Department Officer
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Principal Education 1 1 0 Filled officer (Customized)
Senior Education 1 1 0 Filled Officer
Senior Inspector Off 1 1 0 Filled Schools
Sports Officer 1 1 0 Filled
Inspector Of Schools (1 2 2 0 Filled Additional)
Education Officer 1 1 0 Filled (Special Needs)
Pool Stenographer 1 1 0 Filled
Office Attendant 1 1 0 Filled
Driver 1 1 0 Filled
Sub Total 11 11 0
District Community Community Based Development 1 1 0 Filled Services Department Officer
Senior Community Development 2 0 2 Critical for recruitment Officer
Probation Officer 1 1 0 Critical For recruitment
Labor Officer 1 1 0 Critical For recruitment
Office Attendant 1 1 0 Filled
Driver 1 1 0 Filled
Sub Total 7 5 2
Natural Resources District Natural 1 0 1 Critical for recruitment Department Resources Officer
Senior Lands 1 0 1 Critical for recruitment Management Officer
Senior Environment 1 1 0 Filled Officer
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Environment Officer 1 0 1 Critical For recruitment
Forest Officer 1 1 0 Filled
Staff Surveyor 1 0 1 Critical for recruitment
Physical Planner 1 0 1 Critical for recruitment
Land Officer 1 0 1 Consider for recruitment
Registrar Of Titles 1 0 1 Critical for recruitment
Assistant Records 1 0 1 Consider for recruitment Officer
Office Typist 1 0 1 Consider for recruitment
Forest Guard 2 0 2 Consider For recruitment
Forest Ranger 1 0 1 Consider For recruitment
Office Attendant 1 1 0 Filled
Driver 1 1 0 Filled
Sub Total 16 4 12
Internal Audit District Internal 1 0 1 Critical for recruitment Department Auditor
Senior Internal 1 0 1 Critical for recruitment Auditor
Internal Auditor 1 1 0 Filled
Driver 1 1 0 Filled
Sub Total 4 2 2 Filled
Production & Marketing District Production 1 0 1 Critical for recruitment Department Coordinator
Principal 1 0 1 Critical for recruitment Commercial Officer
Senior Commercial 1 1 0 Filled Officer
Principal Agricultural 1 1 0 Filled Officer
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Senior Agricultural 1 1 0 Filled Officer
Senior Agricultural Eng (Water For 1 0 1 Critical for recruitment Production)
Principal Veterinary 1 0 1 Critical for recruitment Officer
Senior Veterinary 1 1 0 Filled Officer
Animal Husbandry 1 0 1 Critical for recruitment Officer
Senior Fisheries 1 0 1 Consider For recruitment Officer
Fisheries Officer 1 0 1 Critical for recruitment (Aqua Culture)
Commercial Officer 1 1 0 Filled
Senior Entomologist 1 0 1 Critical for recruitment
Vermin Control 1 0 1 Critical for recruitment Officer
Stenographer 1 0 1 Critical for recruitment Secretary
Office Typist 1 1 0 Filled
Stores Assistant 1 0 1 Consider for recruitment
Office Attendant 1 1 0 Filled
Driver 1 1 0 Filled
Sub Total 19 8 11
District Health district health 1 0 1 Critical for recruitment Department officer (DHO)
asst. DHO (EH) 1 0 1 Critical for recruitment
Asst. DHO (MCH) 1 1 0 Filled
senior health 1 1 0 Filled inspector
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senior health 1 0 1 Critical for recruitment educator
bio-statistician 1 0 1 Critical for recruitment
nutritionist 1 0 1 Critical for recruitment
Stenographer 1 0 1 Consider For recruitment Secretary
cold chain 1 0 1 Critical for recruitment technician
Stores Assistant 1 1 0 Filled
Office Attendant 1 1 0 Filled
Driver 1 1 0 Filled
Sub Total 12 5 7
DISTRICT DEPTs 144 85 59 SUBTOTAL = A
Sub County Staff Sub County chiefs 7 4 6 Critical for recruitment Establishment (SAS)
Senior Account 7 6 4 Critical for recruitment Assistant
Community Development 7 7 3 Critical for recruitment officers
asst. Community 7 7 3 Critical for recruitment Development officer
Account Assistants 7 7 3 Critical for recruitment
Parish chiefs 33 29 18 Critical for recruitment
Office Attendants 7 0 10 Consider For recruitment
SUBTOTAL = B 107 60 47
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Lorengecora Town Town Clerk 1 0 1 Critical for recruitment Council Establishment
Senior Asst. Town 1 0 1 Critical for recruitment Clerk
Town Engineer 1 0 0 Filled
Senior Treasurer 1 0 1 Critical for recruitment
Principal Health 1 0 1 Critical for recruitment Inspector
Physical Planner 1 1 0 Filled
Accountant 1 0 1 Critical for recruitment
Agric. Officer 1 1 0 Filled
Internal Auditor 1 1 0 Filled
Human Resource 1 1 0 Filled Officer
Clerk Assistant 1 1 0 Filled
Community Development 1 0 1 Critical for recruitment Officer
Assistant Community 1 1 0 Filled Development Officer
Assistant Animal 1 1 0 Filled Husbandry Officer
Health Inspector 1 1 0 Filled
Senior Accounts 1 1 0 Filled Assistant
Assistant Statistical 1 0 1 Critical for recruitment Officer
Assistant Tax 1 0 1 Critical for recruitment Officer
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Assistant Water 1 0 1 Critical for recruitment Officer
Assistant Engineering Officer 1 0 1 Critical for recruitment (Civil)
Assistant Labor 1 0 1 Critical for recruitment Officer
Accounts Assistant 1 0 1 Critical for recruitment
Health Assistant 1 0 1 Critical for recruitment
Asst. Records 1 0 1 Critical for recruitment Officer
Pool Stenographer 1 1 0 Filled
Law Enforcement 1 0 1 Critical for recruitment Officer
Stores Assistant 1 1 0 Filled
Town Agent 3 3 0 Filled
Driver 2 2 0 Filled
Office Assistant 1 1 0 Filled
Law Enforcement 3 1 2 Filled Assistant
Porter 1 1 0 Filled
Askari 2 1 1 Filled
SUBTOTAL = C 38 19 18
GRAND TOTAL 290 165 124 (A+B+C)
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Appendix VII: Unlicensed activities on the Natural Resources
S/N Type of natural Location of the natural Size of the Type of activities carried resource (land resource natural out on the resource ,forest, resource wetland) 1. FORESTS NAPAK HILLS CENTRAL FOREST 360.6SQ.KM Charcoal, Logging, fire RESERVE, IRIIRI SUB COUNTY wood for institutions and settlements 2. HILLS ALEKILEK, IRIIRI SUB COUNTY N/K Charcoal, logging, fire wood and settlement
3. WETLANDS LOKICHAR WETLANDS, LOPEEI N/K Charcoal, grazing, fishing, SUB COUNTY wild fires 4. WETLANDS LONGORIKIPI WETLAND, N/K Charcoal, grazing, fishing APEITOLIM SUB COUNTY and rice growing 5. WETLAND LOKOK-LOKERE WETLANDS N/K Charcoal, grazing, fishing, rice growing, wild fires, and settlements 6. SEASONAL RIVER OMONIMAN RIVER, NGOLERIET N/K Charcoal, firewood, grazing, agriculture, and wild fires
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