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DOKOLO BFP.Pdf Local Government Budget Framework Paper Vote: 575 Dokolo District Structure of Budget Framework Paper Foreword Executive Summary A: Revenue Performance and Plans B: Summary of Department Performance and Plans by Workplan C: Draft Annual Workplan Outputs for 2015/16 Page 1 Local Government Budget Framework Paper Vote: 575 Dokolo District Foreword The importance of the Budget Framework Paper (BFP) in the budget preparation process can not be over emphasized. The Budget Framework Paper helps in the identification of key priority areas, the sources of funding, the allocation of revenues to spending departments an the linkages with the District Development Plan. It also addresses all the key National Development Plan areas. With the introduction of the Performance Contract Form B, local governments are now supposed to prepare Local Government Framework Paper using the Local Government Budget Output Tool (LGBOT) software. Dokolo District Local Government will implement the District Development Plan and the budget in collaboration with all the stakeholders including the Central Government and Donor Agencies. SANDE KYOMYA CHRISTOPHER - CHIEF ADMINISTRATIVE OFFICER, DOKOLO. Page 2 Local Government Budget Framework Paper Vote: 575 Dokolo District Executive Summary Revenue Performance and Plans 2014/15 2015/16 Approved Budget Receipts by End Proposed Budget September UShs 000's 1. Locally Raised Revenues 107,985 47,630 107,985 2a. Discretionary Government Transfers 1,581,528 375,897 1,581,528 2b. Conditional Government Transfers 11,622,451 2,714,351 11,622,451 2c. Other Government Transfers 1,981,013 1,030,003 1,450,136 3. Local Development Grant 662,829 165,707 662,829 4. Donor Funding 650,000 10,148 650,000 Total Revenues 16,605,806 4,343,735 16,074,929 Revenue Performance in the first quarter of 2014/15 Cumulative receipts by end of first quarter stood at 26% of the approved revenue estimate of Ugx 16,605,806,000. Realized revenue therefore exceeded the quarter's expectation by one percentage point. Highest receipt was recorded under "other Government Transfers'' (52%) while least receipt was noted under Donor Funding at only 2%. Highest receipts under Other Government Transfers were NUSAF2 and National Population and Housing Census which exceeded the quarter's projection by over 100% each. Discretionary Government Transfers, Conditional Government Transfers and Local Development Grant recorded satisfactory receipts of 23%, 24% and 25% respectively. All received revenue was disbursed to the departments with nine departments realizing atleast 22% of their approved budgets. Highest budget realizations were noted under Planning (96%) and Community Based Services (32%). As explained under revenue summaries, these exceptional realizations were attributed to 100% release from Uganda Bureau of Statistics for execution of Population and Housing Census as well as release of outstanding NUSAF2 funds for payment of works completed during the FY 2013/14. Least budget realizations were noted in Statutory Bodies and Internal Audit and this was so because the bulk of funds under Ex-gratia are normally withheld and released in fourth quarter while Local Revenue which funds much of Internal Audit's activities were directed to other critical cross-cutting activities under Administration and Finance departments respectively. Planned Revenues for 2015/16 The proposed revenue for the FY 2015/16 is Ugx16,074,929,000 signifying a decline of Ugx530,877,000 (3.2%) against the approved estimates of FY 2014/15. The decline relates to the one-off amount that was utilized for conducting the Uganda Population and Housing Census 2014 and could not therefore be included in the estimates for FY 2015/16. In specific terms, Locally raised revenue for the FY 2015/16 shall also be maintained at the current year's ceiling of UGX107,985,000 but subject to revision depending on performance during the course of FY. Application Fees on tenders is projected to constitute the highest share of UGX 47,180M(43.7%), other Fees and Charges shall form UGX25,000,000 (23.2%), Market Gate Charges and Local Service Tax are expected to generate UGX16,590,000 (15.4%) and UGX11,660,000 (10.8%) respectively. Other Local revenue sources i.e. Business Licences, Registration of Businesses and Miscellaneous Charges shall only constitute 6.9%. Central Government Transfers shall constitute the largest share of the planned revenue for FY 2015/16(95.6%). Of the projected UGX16,074,929,000, Discretionary Government transfers shall form UGX1,581,528,000(9.8%), Conditional Government Transfers and Other Government Transfers are projected at UGX11,622,451,000(72.3%) and UGX1,450,136,000 (9.0%) respectively. Other Government Transfers shall be dominated by Uganda Road Fundt (UGX591,525,000) while CAIIP2 is expected to contribute UGX26,000,000. Local Development Grant is projected at UGX662,915,000 (3.9%). Donor support will constitute UGX650,000,000 (3.8%) and shall be provided by: NuHITES=UGX500,000,000, Global Fund=UGX100,000,000; and GAVI Fund=UGX50,000,000. Expenditure Performance and Plans 2014/15 2015/16 Approved Budget Actual Proposed Budget Expenditure by UShs 000's end Sept 1a Administration 1,330,356 268,995 1,330,355 2 Finance 261,948 70,680 261,948 Page 3 Local Government Budget Framework Paper Vote: 575 Dokolo District Executive Summary 2014/15 2015/16 Approved Budget Actual Proposed Budget Expenditure by UShs 000's end Sept 3 Statutory Bodies 436,933 75,094 436,933 4 Production and Marketing 533,030 48,549 533,030 5 Health 2,504,513 347,357 2,504,513 6 Education 7,733,401 1,618,445 7,733,401 7a Roads and Engineering 1,382,242 74,657 1,382,241 7b Water 619,904 38,516 619,904 8 Natural Resources 93,809 22,564 93,809 9 Community Based Services 1,040,493 299,558 1,040,494 10 Planning 619,217 590,336 88,340 11 Internal Audit 49,961 7,105 49,961 Grand Total 16,605,806 3,461,855 16,074,929 Wage Rec't: 8,474,615 1,907,583 8,474,615 Non Wage Rec't: 4,244,412 1,161,807 3,004,797 Domestic Dev't 3,236,780 382,318 3,945,518 Donor Dev't 650,000 10,148 650,000 Expenditure Performance in the first quarter of 2014/15 On overall expenditure, 21% and 80% of the budget and releases were spent by the end of the quarter respectively. Highest budget expenditures were registered in Planning (96%) and Community Based Services (32%) while least budget expenditures were realized in Production and marketing (9%), roads and Engineering (55%), and Water (6%). Release expenditures were generally satisfactory, with nine departments spending atleast 78% of their releases. The departments of Production and Marketing, Roads and Engineering; and Water registered least release expenditures of 41%, 20% and 25% respectively and these were occasioned by bottlenecks in the procurement process in which most contracts were not signed during quarter one. Overall, there was 20% unspent balance by end of the quarter and this also relates to unprocured works which have been explained under each departmental summaryof this report. Planned Expenditures for 2015/16 The proposed Expenditure for FY 2015/16 is Ugx16,074,929,000 and has been allocated to the departments as follows: Administration=1,330,356,000 (8.3%); Finance=UGX261,948,000(1.6%); Statutory Bodies=UGX436,933,000 (2.7%); Production and Marketing=UGX533,030,000 (3.3%); Health=UGX2,504,513,000 (15.6%); Education=UGX7,733,401,000(48.1%); Roads and Engineering=UGX1,382,242,000 (8.6%); Water=UGX619,904,000(3.9%); Natural Resources=UGX93,809,000 (0.6%); Community Based Services=UGX1,040,493,000(6.5%); Planning=UGX88,340,000 (0.5%) and Internal Audit=UGX49,961,000(0.3%). All departmental allocations were maintained at the level of current Financial Year (2014/15), except Planning Unit that recorded a drastic decline of Ugx530,877,000 (85.7%), being a one off amount that was bisbursed for conducting the Uganda Population and Housing Census 2014. Medium Term Expenditure Plans Administration: Establishing and operationalising the staff reward and recognition scheme,establishing and operationalising the client charters,establishing and updating staff data base, Completion of construction of Production and Natural Resources Office Block and provision of office space to LLGs for effectivce service delivery; Finance: Mobilisation of revenue and timely collection and accountability is linked to the DDP objective of Service Delivery;utilisation and accountability for funds,strengthening accountability,co-funding of development grants to ensure that projects are implemented within the planned time frame for efficient service delivery; preperation of objective and realistc plans and budgets and preperation of accurate and timely financial statements and other mandatory reports; Statutory Bodies: Ensure full functionality of Main Council and Statutory Bodies in which informed decisions are made based on data available and within the existing legal framework; best human resources are attracted, recruited and retained and queries (both internal and external), displinary cases and recommendations are handled fairly and expeditously as per the department vision outlined in the DDP; Production and Marketing: Enhancement of Agrucultural Production & Productivity,Improve access to & Suatainability of Markets and above all Create an Page 4 Local Government Budget Framework Paper Vote: 575 Dokolo District Executive Summary Enabling Environment for Competetive Agriculture; Health: Construction of Adeknino HC II, and Chwagere HC II; Education: Complete construction of Iguli Girls and Dokolo Girls'
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