Office of the Auditor General the Republic of Uganda

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

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

OFFICE OF THE AUDITOR GENERAL UGANDA

Table of Contents

LIST OF ACRONYMS ...... iii Key Audit Matters ...... 1 1.0 Performance of Youth Livelihood Programme ...... 2 2.0 Budget Performance (URF) ...... 3 Emphasis of matter ...... 5 3.0 Under-collection of local revenue ...... 5 Other Matter ...... 5 4.0 Non deduction of Local Service Tax ...... 5 Other Information ...... 6 Management Responsibilities for the Financial Statements ...... 6 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 7 Other Reporting Responsibilities ...... 8 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...... 8 5.0 Capitation grant ...... 9 Capitation grant releases to the school ...... 9 6.0 Medical equipment ...... 9 7.0 Poor Condition of medical equipment ...... 10 8.0 Natural Resources ...... 10 9.0 Failure to Fully Constitute a Physical Planning Committee ...... 12 APPENDICES ...... 14

LIST OF ACRONYMS BOQ Bills of Quantities BOU Bank of Uganda C/U Church of Uganda 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 ISSAI International Standards of Supreme Audit Institution KCCA Kampala Capital City Authority KMs Kilometers 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 UGX Uganda Shillings URF Uganda Road Fund UWEP Uganda Women Enterprise Project YIGs Youth Interest Groups YLP Youth Livelihood Programme

iii

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

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the Financial Statements of Kisoro 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 Kisoro 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 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 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). The programme, which started in the financial year 2013-2014, was to respond to the existing challenge of unemployment among the Youths. The programme, which is implemented through the District provides support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities initiated by youth groups.

The audit focused on an amount of UGX.421,667,450 disbursed to the District in the Financial Years; 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed focused on 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 Uganda to be disbursed to other Youth Livelihood Groups (YLGs) in accordance with the revolving funding model and I made the following observations;

1.1 Funding of the Programme A review of the approved budget for the YLP programme revealed that the District budgeted for a total amount of UGX.403,192,500 for the financial year 2014/2015 and all UGX.403,192,500 (100%) was realised.

1.2 Non-compliance with the repayments Schedules It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.403,192,500 by close of the financial year 2017/2018, only UGX.183,481,400(45.5%) was recovered leaving a balance of UGX.216,371,100 (53.7%) outstanding as shown in appendix 1.

Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund.

The Accounting Officer attributed delayed repayment to political interference that such grants are free and also explained that majority of the YIGs were engaged in piggery projects and the outbreak of swine flu affected most of them where animals died and those that survived were quarantined to avoid spread of the disease.

I advised the Accounting Officer to ensure that funds are recovered.

1.3 Delayed transfer of recovered funds to the Recovery Account in BOU A review of the bank statements of YLP collection accounts in the Kisoro district revealed that out of the collected amount of UGX183,481,400 the district had not transferred UGX.118,481,400(65%) to the National Revolving Fund Collection Account by the end of the financial year 2017/18.

Delayed transfer of YLP Funds to BOU undermines the effective implementation of the program and the ultimate goal of creating employment for the youth.

The Accounting Officer promised to ensure that these funds are transferred promptly in subsequent periods.

I advised the Accounting Officer to always ensure that recovered funds are timely transferred to the revolving account to enable other Youth Interest Groups access them.

2.0 Budget Performance (URF) 2.1 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 the district. 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;

Based on the procedures performed, it was observed that a total of UGX.330,997,190 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. The District received all the budgeted funds which constituted 100% of the budgeted amount.

2.2 Status of implementation a) Routine manual maintenance A total of 251kms at an estimated cost of UGX.202,080,000 was planned to be undertaken. However, it was observed that 294.35kms were actually undertaken at a cost of UGX.219,654,000(109%) leading to over expenditure of UGX.17,574,000 (9%) as shown in Appendix 2. The excess funding of the roads was not authorised by the district. Over expenditure suffocates implementation of other planned activities

The Accounting Officer explained that this was due to heavy rains which affected most of the roads especially those near foot hills of Mt. Muhabura and other hilly terrains that required constant attention whenever it rained heavily which lead to increase in man days than expected.

I advised the Accounting Officer to always ensure that spending is within the approved budget limits or else to seek the district’s approval before spending.

Emphasis of matter Without qualifying my opinion, I draw attention to the following matter disclosed in the Financial Statements.

3.0 Under-collection of local revenue Local Revenue was under collected by UGX.95,846,470(24%) as disclosed in the statement of revenue collected on page 29 of the financial statements. Out of the budgeted local revenue of UGX.399,670,000 only UGX.303,823,530(76%) was realized. Under-collection of local revenue adversely affects service delivery.

The Accounting Officer explained that the cause of revenue shortfall was UPDF’s ceasing to hire district land.

I advised the Accounting Officer to institute measures aimed at enhancing local revenue collections.

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

4.0 Non deduction of Local Service Tax Section 80 (1a) (b) of the Local Governments Act, Amendment No.2, 2008 established the taxes that Local Governments may levy, charge and collect to include Local Service Tax (LST) to be levied on all persons in gainful employment or who are practicing any profession.

Review of the payroll revealed that Local Service Tax of UGX.4,515,000 was not deducted from 188 district employees as shown in Appendix 3.

Non-deduction of local service tax leads to loss of revenue to Government and may attract fines and penalties from the tax body.

The Accounting Officer explained that a deduction code was to be put on the affected officers for an automatic deduction.

I advised the Accounting Officer to always ensure that statutory deductions are timely effected.

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 Kisoro 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.

The Accounting Officer is responsible for overseeing the District’s financial reporting process. 6

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 entity’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. 7

 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;

5.0 Capitation grant

An audit carried out on Gisorora Primary School in the distrcit revealed the following matter;

Capitation grant releases to the school Section 1.3 of the UPE Capitation Grant Guidelines, May 2007 requires Government to pay annual tuition fees for all pupils only in Government Aided Schools amounting to fixed grant and variable grant computed accordingly. According to the approved enrolment of 1331 pupils, the school would receive capitation grant amounting to UGX.13,310,001. However, UGX.10,846,770 (81.5%) was received leading to a shortfall of UGX.2,264,231(18.5%).

Failure to release all the planned grants to the school affects planned activities and the quality of service delivery.

The Accounting Officer explained that Universal Primary Education (UPE) Capitation grant is a conditional grant drawn from the consolidated fund. The characteristics of all these funds are that whereas need for services grow annually, the allocation is never commensurate with the growing needs. In most cases, indicative Planning Figures are constant for many years and as you put it unless the Ministry of Finance, Planning and Economic Development comes to our rescue we remain handicapped.

I advised the Accounting Officer to liaise with the Ministry of Finance, Planning and Economic Development to ensure all monies due to UPE schools are released.

6.0 Medical equipment 6.1 Lack of Essential Medical Equipment Section 5.17.4 of the Service standards & Service delivery standards for the Health Sector, 2016 requires that medical equipment is available and properly maintained to meet the needs of the patient population.

However, it was observed that Chahafi HC IV and Kisoro District Hospital lacked a number of essential medical equipment as shown in appendix 4.

Inadequate medical equipment may lead to poor diagnosis of diseases, inappropriate prescriptions of medicine and increased referrals hence poor service delivery.

The Accounting Officer explained that the District had been making orders of essential medical equipment to the National Medical Stores but received no response. It had taken close to ten years without medical equipment to Kisoro District from National Medical Stores.

I urged the Accounting Officer to engage all the sector stakeholders and have the challenge addressed.

7.0 Poor Condition of medical equipment Section 5.17.1 of the Service standards & Service delivery standards for the Health Sector, 2016 requires that medical equipment is available and properly maintained to meet the needs of the patient population. However, a review of the status of basic medical equipment in Kisoro Hospital revealed quite a number of medical equipment in poor and non-functioning conditions as per the attached Appendix 5. Lack of sound equipment in health facilities may lead to poor screening of health conditions, inaccurate diagnosis and increased costs due to repair and referrals.

The Accounting Officer explained that most of the equipment in the health facilities were supplied in 2002 and 2003 after the Spanish Loan Construction of Health Centre III, HC IV and the general hospital. The equipment are very old, out of the market and now difficult to get spare parts for them. Many ties, the Kabale Regional Medical Workshop has tried to look for spares but in vain hence such equipment become obsolete. He promised to continue engaging the Ministry of Health and National Medical Services until he gets a solution.

I advised the Accounting Officer to continue liaising with line ministry for provision of the basic medical equipment.

8.0 Natural Resources 8.1 Unlicensed Activities on District Wetlands Section 36 of the 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.

However, audit inspections and review of the environmental reports revealed that unlicensed activities were being carried out in some district wetlands including mining, cultivations, fish farming, tree planting and dairy farming which were not licensed as shown in appendix 6. Unlicensed activities pose a very serious 10

danger to the environment especially through degradation and destruction of the ecosystem.

The Accounting Officer explained that an ordinance was to be drafted with the assistance of technical officers from the Ministry of Natural resources. The district had already passed a resolution to that effect.

I advised the Accounting Officer to follow up the matter with the relevant authorities and have all activities in the wetlands regularized or stopped.

8.2 Failure to demarcate natural resources Section 45 (1) of the Uganda Land Act,1998 (as emended) 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.

However, a review of the environmental status reports and audit inspections revealed that natural resources including wetlands were not demarcated. Failure to demarcate natural resources may cause private individuals to encroach and claim ownership of such resources.

The Accounting Officer explained that Chotsa Bay of Lake Mutanda in Nyakinama Sub-county and Sereri wetland in Kanaba Sub-county were demarcated with markstones with support from NEMA and the Ministry of Water and Environment. Arrangements are underway to demarcate more wetlands.

I advised the Accounting Officer to coordinate with the Natural Resources department and have the affected natural resources demarcated to avoid encroachment.

8.3 Lack of District Environment Action Plan Section 18 of the National Environment Act requires that every district environment committee shall, in consultation with the authority, prepare a district environment action plan to be revised every three years or such other lesser period as may be considered necessary by the authority.

However, a review of the records regarding management of district natural resources and environment activities revealed that the district does not have a District Environment Action Plan as a guiding policy on issues of environment.

Consequently, the environmental concerns are not integrated in all plans and projects approved by the district council.

The Accounting Officer explained that the District Environment Action Plan was being drafted for the relevant stakeholders to discuss first.

I advised the Accounting Officer to expedite the process of developing a District Environmental Action Plan.

9.0 Failure to Fully Constitute a Physical Planning Committee Section 9 of the Physical Planning Act, 2010 states that each District Council shall establish a District Physical Planning Committee, which shall consist of-(a)The chief administrative officer of the district, who shall be the chairperson;(b)The district physical planner who shall be the Secretary;(c)The District Surveyor; (d)The District Roads Engineer;(e)The District Education Officer;(f)The District Agricultural Officer;(g)The District Water Engineer;(h)The District Community Development Officer;(i)The District Medical Officer;(j)The clerks of all urban and Town Councils within the district;(k)The District Environment Officer;(l)The Natural Resources Officer; and (m)A Physical Planner in private practice appointed by the council on the advice of the Secretary to the Board. However, review of the minutes and the list of members of Physical Planning committee, revealed that the committee lacks a physical planner in private practice who should be appointed by the district on the advice of the secretary to the board.

The Accounting Officer noted the observation and undertook to table the appointment of a physical planner in private practice in the next district meeting.

The membership of the Physical Planning committee is irregularly constituted and its actions can be challenged.

I advised the Accounting Officer to ensure that the committee is fully constituted.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

17th December, 2018

APPENDICES Appendix 1: Non Compliance with Repayment Schedules Sub county Project Name Amount Disbursed Repayment Amount Recovered Amount Outstanding 5% Service Total O/S Remarks Date Fee Bukimbiri Bugomora 5,000,000 28 -Feb-2016 2,200,000 2,800,000 140,000 2,940,000 Not fully Tweyombekye Youth recovered Irish Potato Bukimbiri Kabitojo Youth Irish 7,700,000 30-Jul-2018 1,750,000 5,950,000 297,500 6,247,500 Not fully Potato Growers recovered Bukimbiri Kigyeyo Kwehayo 5,000,000 30 -Jun-2015 2,480,000 2,520,000 126,000 2,646,000 Not fully Youth Irish Potato recovered Project Bukimbiri Nyakarembe Youth 6,000,000 30/1/2015 3,075,000 2,585,000 129,250 2,714,250 Not fully Dev't Sheep Rearing recovered Project Bukimbiri Rugongwe Youth 5,960,000 30-Jul-2015 3,015,000 2,945,000 147,250 3,092,250 Not fully Development Irish recovered Potato Bukimbiri Rushekye Youth Irish 5,000,000 20 -Jun-2015 900,000 4,100,000 205,000 4,305,000 Not fully Potato Project recovered Busanza Bugara Youth Goats 3,500,000 30 -Jun-2015 1,100,000 2,400,000 120,000 2,520,000 Not fully Rearing Project recovered Busanza Gatera Youth Piggery 3,500,000 20 -Jun-2016 - 3,500,000 175,000 3,675,000 Not fully Project recovered

Busanza Gikoro Produce 3,500,000 20-Jul-2015 2,500,000 1,000,000 50,000 1,050,000 Not fully Buying & Selling recovered Youth Project Busanza Ikarambo Piggery 3,500,000 1-Jul-2016 2,220,000 1,280,000 64,000 1,344,000 Not fully Youth Project recovered Busanza Kamukumu Brick 4,000,000 2-Jul-2015 2,590,000 1,410,000 70,500 1,480,500 Not fully Laying Youth recovered Project Busanza Nyamabuye Piggery 4,000,000 30 -Aug-2015 - 4,000,000 200,000 4,200,000 Not fully Youth Project recovered Busanza Ruvumu Youth Agro 5,000,000 1-Sep-2015 690,000 4,310,000 215,500 4,525,500 Not fully Forest Project recovered Chahi Buhinga Youth Irish 4,450,000 15 -Aug-2016 4,450,000 - 0 0 Fully recovered Potatoes Growing Project Chahi Chanika Youth 12,500,000 30 -Aug-2017 500,000 12,000,000 600,000 12,600,000 Not fully Development Piggery recovered Chahi Kibaya Produce Youth 6,020,000 30 -Aug-2017 3,550,000 2,470,000 123,500 2,593,500 Not fully Project recovered Chahi Rubagabaga Goat 4,420,000 27 -Nov-2017 1,500,000 2,920,000 146,000 3,066,000 Not fully Rearing recovered Kanaba Bushoga Youth Sheep 5,450,000 1-Jul-2016 5,033,000 417,000 20,850 437,850 Not fully Rearing Project recovered Kanaba Kagano Youth Irish 5,200,000 30-Jul-2015 1,483,500 3,716,500 185,825 3,902,325 Not fully

Potato Growing recovered Project Kanaba Kibande Youth Onion 5,015,000 30 -Jun-2015 3,890,400 1,124,600 56,230 1,180,830 Not fully Growers Project recovered Kanaba Rugarama Youth Irish 4,950,000 1-Jan-2016 2,200,000 2,750,000 137,500 2,887,500 Not fully Potato Project recovered Kanaba Rukoro Youth Onion 5,080,000 15 -Jun-2015 3,561,700 1,518,300 75,915 1,594,215 Not fully Growing Project recovered Kirundo Higabiro Youth Sheep 6,000,000 1-Jun-2015 - 6,000,000 300,000 6,300,000 Not fully Rearing Project recovered Kirundo Kashaka Sheep 6,000,000 30-Jul-2016 2,460,000 3,540,000 177,000 3,717,000 Not fully Rearing Youth recovered Project Kirundo Kashija Goat Rearing 5,000,000 30-Jul-2016 750,000 4,250,000 212,500 4,462,500 Not fully Youth Project recovered Kirundo Kibande Youth Sheep 3,905,000 30-Jul-2016 - 3,905,000 195,250 4,100,250 Not fully Rearing Project recovered Kirundo Kisharu Youth 4,800,000 30 -Jun-2016 2,000,000 2,800,000 140,000 2,940,000 Not fully Development Project recovered Kisoro Zindiro Youth Tree 6,887,000 30 -Jun-2015 470,000 6,417,000 320,850 6,737,850 Not fully T/Council Nusery Bed recovered Development Association Kisoro Bikoro B. United 5,514,000 20 -Jun-2015 3,026,000 2,488,000 124,400 2,612,400 Not fully

T/Council Youth Carpentry & recovered Joinery Project Kisoro Gasarara Youth 6,772,500 20 -Jun-2015 2,000,000 4,772,500 238,625 5,011,125 Not fully T/Council Development Piggery recovered Project Kisoro Gishegera Youth 5,600,000 20 -Jun-2015 2,000,000 3,600,000 180,000 3,780,000 Not fully T/Council Piggery Project recovered Kisoro Karumena Youth 5,420,000 20 -Feb-2015 4,500,000 920,000 46,000 966,000 Not fully T/Council Dev't Produce Buying recovered & Selling Muramba Kanyenka Irish Potato 5,700,000 30-Jul-2015 4,840,000 860,000 43,000 903,000 Not fully Growing Youth recovered Project Muramba Kigarama Youth 5,500,000 20 -Nov-2016 4,487,000 1,013,000 50,650 1,063,650 Not fully Farmers Irish Potato recovered Growing Project Muramba Makurizo Twifatanye 8,000,000 30-Jul-2017 3,800,000 4,200,000 210,000 4,410,000 Not fully Goat Rearing Project recovered Muramba Murinzi Ishirahamwe 4,000,000 30-Jan-2016 3,500,000 500,000 25,000 525,000 Not fully Youth Piggery Project recovered Murora Buyora Youth 5,000,000 30-Jul-2015 3,798,000 1,202,000 60,100 1,262,100 Not fully Development Dairy recovered Production project Murora Chibumba Carpentry 5,000,000 30-Aug-2017 3,000,000 2,000,000 100,000 2,100,000 Not fully

Youth Project recovered Murora Gatete Irish Potato 4,350,000 30 -Jun-2015 1,060,800 3,289,200 164,460 3,453,660 Not fully Growing Youth recovered Project Murora Gisha Irish Potato 4,700,000 20 -Mar-2015 2,736,000 1,964,000 98,200 2,062,200 Not fully Growing Youth recovered Project Murora Nyabune Irish Potato 5,000,000 30-Jul-2017 5,000,000 - 0 0 Fully recovered Growing Youth Project Nyabwishenya Kahurire Youth 6,000,000 30 -Jun-2015 1,200,000 4,800,000 240,000 5,040,000 Not fully Piggery Project recovered Nyabwishenya Kikobero Youth Bee 5,000,000 15 -Jun-2015 3,000,000 2,000,000 100,000 2,100,000 Not fully Keeping Project recovered Nyabwishenya Mugombwa Goat 4,672,000 15 -Jun-2016 2,350,000 2,322,000 116,100 2,438,100 Not fully Rearing Youth Project recovered Nyabwishenya Muko Youth Goat 5,000,000 20 -Jun-2015 840,000 4,160,000 208,000 4,368,000 Not fully Rearing Project recovered Nyabwishenya Shunga Youth Goat 6,000,000 30-Jul-2015 2,500,000 3,500,000 175,000 3,675,000 Not fully Rearing Project recovered Nyakabande Chibumba Youth 6,950,000 30 -Aug-2017 1,030,000 5,920,000 296,000 6,216,000 Not fully Piggery recovered Nyakabande Kamatinza Youth 6,800,000 30 -Aug-2015 4,085,500 2,714,500 135,725 2,850,225 Not fully Produce Dealers recovered

Nyakabande Kiburara Youth 6,420,000 30 -Nov-2017 - 3,420,000 171,000 3,591,000 Not fully Farmers & Savings recovered Project Nyakabande Nyakabande Food 5,630,000 30 -Dec-2017 5,630,000 - 0 0 Fully recovered Producers Youth Project Nyakinama Bugwene Irish 5,256,000 30-Jan-2015 950,000 4,306,000 215,300 4,521,300 Not fully Potato Youth Farmers recovered Project Nyakinama Buhayo Youth Piggery 3,950,000 30-Jul-2016 1,120,000 2,830,000 141,500 2,971,500 Not fully Project recovered Nyakinama Burere Knitting & 5,174,000 30-Jan-2015 1,200,000 3,974,000 198,700 4,172,700 Not fully Tailoring Youth recovered Project Nyakinama Gahembe Beans & 7,200,000 30 -Jun-2015 2,600,000 4,600,000 230,000 4,830,000 Not fully Irish Potatoes recovered Growers Youth Nyakinama Rukoro Youth Piggery 6,270,000 30-Jul-2015 2,800,000 3,470,000 173,500 3,643,500 Not fully Project recovered Nyarubuye Bukebeka Brick 4,000,000 30-Jun-2015 1,850,000 2,150,000 107,500 2,257,500 Not fully Making Youth Project recovered Nyarubuye Bushekwe Youth 4,000,000 30-Jun-2015 - 4,000,000 200,000 4,200,000 Not fully Carpentry Project recovered Nyarubuye Gapfurizo United 4,000,000 30-Jun-2015 3,000,000 1,000,000 50,000 1,050,000 Not fully

Youth Piggery Project recovered Nyarubuye Kabagara Grain 8,000,000 20-Jul-2015 4,972,000 3,028,000 151,400 3,179,400 Not fully Milling Youth Project recovered Nyarubuye Kabande Brick Making 4,000,000 30-Jun-2015 3,169,500 830,500 41,525 872,025 Not fully Youth Project recovered Nyarubuye Kanyamancucu Youth 7,860,000 30 -Sep-2018 7,860,000 393,000 8,253,000 Not fully Piggery Farmers recovered Nyarusiza Bikoro Kwifatanya 10,010,000 30 -Aug-2018 10,010,000 - 0 0 Fully recovered Youth Irish Potato Growers Nyarusiza Bunama Abishize 5,180,000 30 -Aug-2018 5,180,000 259,000 5,439,000 Not fully Hamwe You Produce recovered Dealers Nyarusiza Burakeye 5,250,000 23-May- 5,100,000 150,000 7,500 157,500 Not fully Amajambere Youth 2015 recovered Goat Rearing Project Nyarusiza Gishita Youth Piggery 4,700,000 16 -Nov-2015 3,214,000 1,486,000 74,300 1,560,300 Not fully Project recovered Nyarusiza Mwajari Duterimbere 5,435,000 30-Aug-2015 4,630,000 805,000 40,250 845,250 Not fully Youth Irish Potato recovered Project Nyarusiza Nyagihenge Youth 5,000,000 15 -Aug-2016 4,950,000 50,000 2,500 52,500 Not fully Produce Marketing recovered Project

Nyarusiza Nzongera Produce 5,000,000 30 -Aug-2015 5,000,000 - 0 0 Fully recovered Youth Project Nyundo Bubuye Sheep 4,970,000 30 -Jun-2016 1,290,000 3,680,000 184,000 3,864,000 Not fully Rearing Project recovered Nyundo Buzaniro Youth 4,877,000 30 -Sep-2016 4,720,000 157,000 7,850 164,850 Not fully Potato Growing recovered Project Nyundo Kiriba Piggery Project 4,980,000 30 -Jun-2016 1,479,000 3,501,000 175,050 3,676,050 Not fully recovered Nyundo Mukozi Tutungukye 4,715,000 30-Jun-2016 - 4,715,000 235,750 4,950,750 Not fully Youth Project recovered Nyundo Murehe Youth 6,000,000 30-Jul-2018 590,000 5,410,000 270,500 5,680,500 Not fully Tomato Growers recovered Nyundo Rulembo Leather 7,000,000 30 -Jun-2016 2,085,000 4,915,000 245,750 5,160,750 Not fully Craft Making Youth recovered Project Totals 403,192,500 183,481,400 10,818,555 227,189,655 216,371,100

Appendix 2: Excess expenditure on Routine manual maintenance Excess expenditure on Routine manual maintenance KMs Item Description-Rountine Planned Amount Budgeted Amount spent Variance Management Audit Remarks Manual Maintenance Output explanation 1 Kaguhu - Nyanamo -Buhozi 13.5 10,652 11,915 (1,263) extra funds used for Excess removal of boulders expenditure 2 Mucha Mushungero -Mupaka 35 27,615 31,483 (3,868) Heavy rains caused the Excess variance in spending expenditure 3 Nyakabingo - Gatete-Chananke 10.5 8,285 10,045 (1,760) heavy rains caused the Excess variance in spending expenditure 4 Kanaba- Kateriteri - Nyakarembe 16.5 13,019 15,785 (2,766) Extra funds was used clear Excess Landslides expenditure 5 Kabahunde - Mukozi 5 3,945 4,837 (892) heavy rains caused the Excess variance in spending expenditure 6 Kamonyi - Buhayo - Nyakinama 10.5 8,285 10,045 (1,760) heavy rains caused the Excess variance in spending expenditure 7 Ruko - Maziba 7.7 6,075 1,200 4,875 Extra funds was used clear Landslides 8 Gasovu - Kazogo 12.5 10,657 11,958 (1,301) heavy rains caused the Excess variance in spending expenditure 9 Gisorora - Mbonjera - Matinza 8.5 6,707 8,132 (1,425) heavy rains caused the Excess variance in spending expenditure

10 Gisorora - Bubaga 4 3,156 3,827 (671) heavy rains caused the Excess variance in spending expenditure 11 Iremera- Ikamiro - Nyakarembe 10.5 8,285 10,045 (1,760) heavy rains caused the Excess variance in spending expenditure 12 Busanza - Busanani 7.5 5,981 7,175 (1,194) heavy rains caused the Excess variance in spending expenditure 13 Nyakabande - Nyabihuniko - 22.4 17,674 15,428 2,246 budget used for most Bunagana affected roads 14 Matinza - Giseke 3 - - - 15 Mwaro - Busengo --Kinanira 17 13,413 13,722 (309) heavy rains caused the Excess variance in spending expenditure 16 Iryaruhuri - Gatetete 6 4,734 5,740 (1,006) heavy rains caused the Excess variance in spending expenditure 17 Hakashara -Kafuga 4 8,027 4,201 3,826 Extra funds was used to clear Landslides 18 Rwanzu - Rugabano 4.5 3,551 4,305 (754) heavy rains caused the Excess variance in spending expenditure 19 Rutaka - Rutoma -Rushabarara 10 7,890 9,627 (1,737) heavy rains caused the Excess variance in spending expenditure 20 Iryaruhuri - Chanika 2.5 1,973 2,392 (419) heavy rains caused the Excess variance in spending expenditure 21 Nturo sooko -Kindandari 3.5 2,762 3,348 (586) heavy rains caused the Excess variance in spending expenditure 22 Chahafi - Karago - Maregamo 9 7,101 8,610 (1,509) heavy rains caused the Excess

variance in spending expenditure 23 Natete - Bumfupfo - Nturo 5.1 4,024 4,879 (855) heavy rains caused the Excess variance in spending expenditure 24 Nyaruzisa - Rurembwe - Chanika 10 7,890 9,767 (1,877) heavy rains caused the Excess variance in spending expenditure 25 Murara - Foto -Muhanga 13 10,379 11,188 (809) heavy rains caused the Excess variance in spending expenditure 251.7 202,080,000 219,654,000 (17,574,000) Excess expenditure

APPENDIX 3: Un-deducted Local Service Tax AMOUNT NOT DEDUCTED ENTITY COMPUER NO OTHER NAME SURNAME GROSS PAY (SHS) FOR 3 MONTHS

1 KABINDI PRI. SCH. 223374 ROBERT BYIRINGIRO 563,486 30,000

2 KABINDI PRI. SCH. 223798 EDISON IRAGABA 537,837 30,000

AKENGEYO PRI. 3 SCH. 224030 ONESMUS MUHUMUZA 511,859 30,000

4 GASOVU PRI. SCH. 224420 GEORGE TUMUSHIME 528,510 30,000

5 BIZENGA PRI. SCH. 224942 ALEX KWEBIHA 469,355 22,500

BUNAGANA PRI. 6 SCH. 224950 ENOCK KWIZERA 563,486 30,000

BUSHEKWE PRI. 7 SCH. 225870 OLIVIER MUGISHA 488,378 22,500

8 KIBUGU PRI. SCH. 225904 ABEL NKURUNZIZA 528,510 30,000

9 KABERE PRI. SCH. 226079 SARAH AMPIRE 528,510 30,000

AKENGEYO PRI. 10 SCH. 226369 ROSEMARY NYIRAMUGISHA 537,837 30,000

NYARUTEMBE PRI. 11 SCH. 226428 INNOCENT HARERA 528,510 30,000

BUSENGO PRI. 12 SCH. 226437 RESTATUTA HABYARIMANA 191,180 3,750

13 KAGERA PRI. SCH. 226440 GODFREY SEMICYOMYIZA 191,180 3,750

NYAKABAYA PRI. 14 SCH. 226443 ROSEMARY KANYANA 191,180 3,750

15 CHAHI PRI. SCH. 226446 BENON HATANGA 191,180 3,750

KISORO T/C PRI. 16 SCH. 226449 REDEMPTE NAAMARA 187,660 3,750

NYAKABANDA PRI. 17 SCH. 226452 ERASTUS SEBAHIRE 191,180 3,750

18 KANABA PRI. SCH. 226458 LOVY NYIRABWIZA 191,180 3,750

19 KARAMBI PRI. SCH. 226461 AUGUSTINE MANIRAGUHA 191,180 3,750

NYARUSIZA PRI. 20 SCH. 226467 CHARITY RUKUNDO 191,180 3,750

NYAKINAMA PRI. 21 SCH. 226473 JANE KAMPIRE 213,832 7,500

22 GISOZI PRI. SCH. 226476 ALLEN NYIRAGUHIRWA 191,180 3,750

NYAKABANDA PRI. 23 SCH. 226479 MILTON SUNDAY 191,180 3,750

24 MURORA PRI. SCH. 226482 CONSOLAT KABAYUNDO 191,180 3,750

25 MURORA PRI. SCH. 226485 ANNAH MUJAWIMANA 191,180 3,750

26 KANABA PRI. SCH. 226488 SILUS NIZEYIMANA 191,180 3,750

27 KAGERA PRI. SCH. 226714 FLAVIA NYIRAMAHORO 191,180 3,750

MURAMBA PRI. 28 SCH. 226717 BEATRICE KAMPIRE 191,180 3,750

NYARUSIZA PRI. 29 SCH. 226723 GAUDENSIA SANYU 187,660 3,750

30 KASHAKA PRI. SCH. 227411 SIMON BYAMUKAMA 537,837 30,000

31 NOMBE PRI. SCH. 227415 BEATRICE BYIRINGIRO 897,222 52,500

GISORORA PRI. 32 SCH. 227443 CHRISTOPH NIRINGIYE 555,100 30,000

MUGANZA PRI. 33 SCH. 227608 AUGUSTINE NSABIMANA 537,837 30,000

BUNAGANA PRI. 34 SCH. 227679 ANCILLA CYIZANYE 322,702 15,000

35 KASONI PRI. SCH. 227721 KEDRESS NYIRANGANIZI 537,837 30,000

KATERETERI PRI. 36 SCH. 227779 EDSON TUMUHIMBISE 146,513 3,750

KAIHUMURE PRI. 37 SCH. 227843 KEDRESS NIYONSABA 528,510 30,000

38 BUKAZI PRI. SCH. 227870 GUDERIA KAMAHORO 881,581 52,500

GISORORA PRI. 39 SCH. 227958 ANNET IYAMUNGU 511,859 30,000

MAREGAMO PRI. 40 SCH. 228107 JOHN KAMARA 555,100 30,000

GISORORA PRI. 41 SCH. 228120 CHRISTOPH NIZEYE 537,837 30,000

BUNAGANA PRI. 42 SCH. 228126 RENATHA KABANYANA 537,837 30,000

GITENDERI PRI. 43 SCH. 228128 JACKSON MURANGIRA 537,837 30,000

GISORORA PRI. 44 SCH. 228120 CHRISTOPH NIZEYE 537,837 30,000

BUNAGANA PRI. 45 SCH. 228126 RENATHA KABANYANA 537,837 30,000

KABURASAZI PRI. 46 CH. 228169 MICHAEL SERUGENDO 588,359 30,000

47 BUHOZI PRI. SCH. 675873 APHIA NYIRAMUNEZERO 187,660 3,750

RWARAMBI PRI. 48 SCH. 753148 FRED MUGISHA 475,083 22,500

CHANIKA 'B' PRI. 49 SCH. 799407 EMMANUEL MANIRAGABA 537,837 30,000

50 RUBONA PRI. SCH. 799419 BLESS NTAKIRUTIMANA 480,926 22,500

51 799528 WENSCYRU MUJURIZI 469,355 22,500 MUKUNGU PRI.

SCH.

52 GISOZI PRI. SCH. 870875 JOLLY TUMUSABE 420,952 22,500

GISOZI S.D.A PRI. 53 SCH. 955245 JUSTINE TUMWAKIRE 480,926 22,500

54 RUBONA PRI. SCH. 955246 MACKEDIUS TUKAMUBONA 480,926 22,500

RUBUGURI PRI. 55 SCH. 955247 FRIDAY MEDAD 480,926 22,500

AKENGEYO PRI. 56 SCH. 955248 MALIA KENEMA 480,926 22,500

RUSHABARARA PRI. 57 SCH. 955249 COSTANCE SANYU 469,355 22,500

58 SHUNGA PRI. SCH. 955253 DAPHIN TURIHOHABWE 480,926 22,500

KISORO T/C PRI. 59 SCH. 955254 JUSTUS ANGABIRE 480,926 22,500

60 KABAMI PRI. SCH. 955255 TURINAYO HABERT 480,926 22,500

NYARUTEMBE PRI. 61 SCH. 955256 GEORGE TUHIRIRWE 480,926 22,500

RUSHABARARA PRI. 62 SCH. 955249 COSTANCE SANYU 469,355 22,500

63 SHUNGA PRI. SCH. 955258 IVAN BYAMUKAMA 480,926 22,500

NYAGISENYI PRI. 64 SCH. 955260 JACKSON SIBO 480,926 22,500

65 955263 ERAMU MUSIMENTA 480,926 22,500 NYARUSUNZU PRI.

SCH.

KISORO T/C PRI. 66 SCH. 955262 TARISISIO UWAMAZIMA 480,926 22,500

67 SHUNGA PRI. SCH. 955258 IVAN BYAMUKAMA 480,926 22,500

68 KALEHE PRI. SCH. 955266 IMMACULAT ASIIMWE 480,926 22,500

MUGATETE PRI. 69 SCH. 955274 JULIUS MUCUNGUZI 480,926 22,500

70 GATETE PRI. SCH. 955271 ISAIH NTAMUSHOBORA 480,926 22,500

RUREMBWE PRI. 71 SCH. 955327 GODFREY MBONIMPA 475,083 22,500

72 BUHOZI PRI. SCH 955328 JULIET UZAMUKUNDA 480,926 22,500

73 SUMA PRI. SCH. 955332 LEONARD NSENGIYUNVA 480,926 22,500

74 KALEHE PRI. SCH. 955350 IVAN TURINAWE 475,083 22,500

BUTONGO PRI. 75 SCH. 955399 ANNET NYIRAMUGISHA 480,926 22,500

MUGATETE PRI. 76 SCH. 955274 JULIUS MUCUNGUZI 480,926 22,500

RWABARA PRI. 77 SCH. 955416 ANNAH NYIRABUNTU 480,926 22,500

NYAMIREMBE PRI. 78 SCH. 955419 MILLIA AKANTAMBIRA 475,083 22,500

MAREGAMO PRI. 79 SCH. 955421 BOSCO MANIRAGABA 480,926 22,500

KAIHUMURE PRI. 80 SCH. 955422 EDIVINAH UWAMAHORO 488,378 22,500

81 BUKAZI PRI. SCH. 955426 INNOCENT TUMUSHIME 469,355 22,500

82 KAGEZI PRI. SCH. 955448 EMMANUEL HAKIZIMANA 480,926 22,500

AKENGEYO PRI. 83 SCH. 955457 GERALD HABIMANA 480,926 22,500

84 KAMFIZI PRI. SCH. 955471 MATHIAS NDIKUYERA 475,083 22,500

NYARUTEMBE PRI. 85 SCH. 955476 ROBERT NKURUNZIZA 475,083 22,500

KISORO T/C PRI. 86 SCH. 955479 ROGERS ATUHEIRE 480,926 22,500

GIHURANDA PRI. 87 SCH. 955486 PRISCA NYIRAMPANO 480,926 22,500

BUSANANI PRI. 88 SCH. 955556 UNITH NAMARA 78,475 3,750

89 GAKENKE PRI. SCH. 955647 TOPISTA NYIRAGUHIRWA 480,926 22,500

MURAMBA PRI. 90 SCH. 955654 EUNICE ATUHEIRE 480,926 22,500

91 RUKORO PRI. SCH. 959390 JACINTA MBABAZI 480,926 22,500

MUGATETE PRI. 92 SCH. 959416 EZERA NIYONZIMA 480,926 22,500

NYAMIREMBE PRI. 93 SCH. 959421 JOHN MUGARURA 480,926 22,500

MUKIBUGU PRI. 94 SCH. 959425 JUDITH NYIRANSABA 480,926 22,500

95 KAMFIZI PRI. SCH. 959427 CHARLES IRADUKUNDA 480,926 22,500

MUGANZA PRI. 96 SCH. 959468 MOLLED NKUNZWENIMANA 480,926 22,500

BUSHEKWE PRI. 97 SCH. 959472 JULIET TURYOMURUGYENDO 480,926 22,500

98 RUKONGI PRI. SCH. 959475 DINNAH NYIRARUKUNDO 480,926 22,500

MURAMBA PRI. 99 SCH. 959477 ROBERT NIRINGIYIMANA 480,926 22,500

NYAGAKENKE PRI. 100 SCH. 959481 OBED NTEZIYAREMYE 480,926 22,500

101 KAMFIZI PRI. SCH. 959427 CHARLES IRADUKUNDA 480,926 22,500

KASHINGYE 102 MUGWATA PRI.S 959490 JEROME NTEZIYAREMYE 469,355 22,500

103 RUKORO PRI. SCH. 959502 IVAN HAGABIMANA 480,926 22,500

104 BIKORO PRI. SCH. 959504 CAXTON NIYONZIMA 480,926 22,500

105 MWUMBA PRI. SCH. 959512 DENNIS ARINEITWE 480,926 22,500

NYAMIREMBE PRI. 106 SCH. 959513 JASPA ORISHABA 480,926 22,500

RUTOOMA PRI. 107 SCH. 959523 JUNIOR JUSTUS 480,926 22,500

108 959525 MOSES BINDEEBA 480,926 22,500 GATABO

COMMUNITY PRI.

109 BIKORO PRI. SCH. 959504 CAXTON NIYONZIMA 480,926 22,500

GATABO 110 COMMUNITY PRI. 959527 FRED MUNYAZIKWIYE 480,926 22,500

MABUNGO PRI. 111 SCH. 959531 SHARON NYIRABYIRINGIRO 480,926 22,500

RUTOOMA PRI. 112 SCH. 959523 JUNIOR JUSTUS 480,926 22,500

113 KASHAKA PRI. SCH 959538 HABERT BYANUGISHA 475,083 22,500

114 KAGERA PRI. SCH. 959540 CATHERINE GUHIRWA 480,926 22,500

MAREGAMO PRI. 115 SCH 959542 ARAN RWAMIGABO 480,926 22,500

RUREMBWE PRI. 116 SCH. 959554 FRANCIS DUHIMBAZE 480,926 22,500

MABUNGO PRI. 117 SCH. 959531 SHARON NYIRABYIRINGIRO 480,926 22,500

118 GISOZI PRI. SCH 959575 JACKLINE NYIRAMUGISHA 475,083 22,500

MUHANGA PRI. 119 SCH. 959590 IVAN BYOMUHANGI 480,926 22,500

120 GASOVU PRI. SCH. 959597 STUART BYAMUGISHA 480,926 22,500

121 RUBONA PRI. SCH. 959988 JULIET CYIMPAYE 480,926 22,500

122 GITOVU PRI. SCH. 959991 MABLE MUCUNGUZI 480,926 22,500

123 RUBONA PRI. SCH. 960017 EDSON NTEZIYAREMYE 480,926 22,500

GITENDERI PRI. 124 SCH. 960024 ROSETTE UWIRAGYIYE 480,926 22,500

125 BUHAYO PRI. SCH. 960033 GEOFFREY BUNTUBWIMANA 480,926 22,500

KASHINGYE PRI. 126 SCH. 960037 JOHNBOSC NIYNZIMA 480,926 22,500

127 BUTOKE PRI. SCH. 960040 SCOVIA NYIRAMANOH ERI 480,926 22,500

RUGARAMBIRO PRI. 128 SCH. 960065 ALLEN TUKAMUHABWA 480,926 22,500

KISAGARA PRI. 129 SCH. 960173 SYLIVERIO NYESIGYE 480,926 22,500

GITENDERI PRI. 130 SCH. 960024 ROSETTE UWIRAGYIYE 480,926 22,500

BIKOKORA PRI. 131 SCH. 960174 BENEFANCY BENOMUGISHA 480,926 22,500

KASHINGYE PRI. 132 SCH. 960037 JOHNBOSC NIYNZIMA 480,926 22,500

133 BIIZI PRI. SCH. 960181 KYARISIMA MACKLINE 480,926 22,500

134 RUKONGI PRI. SCH. 960185 MARTIN NKURIKIYIMANA 480,926 22,500

GITENDERI PRI. 135 SCH. 960188 MOSES SEMUCYO 480,926 22,500

136 NGEZI PRI. SCH 960192 FAUSTA NYIRAMUGISHA 480,926 22,500

NYANAMO PRI. 137 SCH. 960213 KELLEN NYIRAHABINKA 480,926 22,500

138 BUSAHO PRI. SCH 960244 JOSEPH TURYAHARUGENDO 480,926 22,500

139 BIIZI PRI. SCH. 960181 KYARISIMA MACKLINE 480,926 22,500

MUKIBUGU PRI. 140 SCH. 960247 ALLAN MUNYAMBABAZI 480,926 22,500

141 BITARE PRI. SCH. 960259 CHRISTOPH TUMUSHIME 480,926 22,500

NYAKABINGO PRI. 142 SCH. 960267 MANIRIHO GERALD 480,926 22,500

143 BITARE PRI. SCH. 960270 LEVI KATO 480,926 22,500

KAIHUMURE PRI. 144 SCH. 960272 GERALD TWINAMASIKO 480,926 22,500

NSHUNGWE PRI. 145 SCH. 960276 STELLA ATUHEIRE 537,837 30,000

MUKIBUGU PRI. 146 SCH. 960247 ALLAN MUNYAMBABAZI 480,926 22,500

KISORO T/C PRI. 147 SCH. 962231 JUSTINA BYONANEBYE 480,926 22,500

148 RUSEKE PRI. SCH. 962305 FELIX MUKWASIBWE 480,926 22,500

BIKOKORA PRI. 149 SCH. 963185 EDGAR BAGOROGOZA 537,837 30,000

NYAGISENYI PRI. 150 SCH. 963187 JORAM MFITUMUKIZA 475,083 22,500

151 IKAMIRO PRI. SCH. 965076 PRECIOVS NIWABIINE 488,378 22,500

152 999116 MUNEZERO ROBERT 480,926 22,500 NYAMIREMBE PRI.

SCH.

153 KAMFIZI PRI. SCH. 1002247 VIANY MUNYANEZA 480,926 22,500

BIKOKORA PRI. 154 SCH. 963185 EDGAR BAGOROGOZA 537,837 30,000

MABUNGO PRI. 155 SCH. 1002255 GIDEON MUHUMUZA 537,837 30,000

RWARAMBI PRI. 156 SCH. 1013230 ALLEN KICONCO 469,355 22,500

157 MUHANGA SS 225998 PHILEMON BIRAMAHIRE 495,032 22,500

158 KAMFIZI PRI. SCH. 1002247 VIANY MUNYANEZA 766,613 52,500

159 KANABA SS 226544 ELIDAD TURINIMANA 646,876 45,000

160 KABAMI 226547 ABEL MURAMUZI 961,199 67,500

161 KABAMI 641980 FRED SEBACURUZI 1,690,780 75,000

ST PETERS 162 RWANZU 226904 JACK MANIRANKUNDA 657,695 45,000

163 KANABA SS 680971 AMOS DUSABE 568,243 30,000

164 KABAMI 641980 FRED SEBACURUZI 1,690,780 75,000

165 CHAHI SEED SS 734796 ADRINE ATUHIRE 842,961 60,000

166 KANABA SS 680904 AMOS MFITUMUKIZA 1,728,007 75,000

167 KABINDI S.S.S. 967010 KENESI MANIRAFASHA 487,124 22,500

168 KISORO 228148 TECHNICAL

INSTITUTE

169 ACHILEO MUSHEMEZA 546,392 30,000

KISORO TECHNICAL 170 INSTITUTE 228148

171 ACHILEO MUSHEMEZA 546,392 30,000

KISORO TECHNICAL 172 INSTITUTE 752394

173 WILLY KASIRYE 990,589 67,500

KISORO TECHNICAL 174 INSTITUTE 965777

175 VALLENCE KWIRINGIRA 644,785 45,000

176 BUSANZA HC IV 753303 ABEL NKUNDA 377,781 15,000

NYAMATSINDA HC 177 III 752946 APOLLO BAZIMENYERA 792,885 52,500

NYABIHUNIKO HC 178 III 752953 JACKLINE NYIRANZIZA 347,302 15,000

179 BUKIMBIRI HC III 753119 EMMANUEL SABITI 213,832 7,500

180 KISORO HOSPITAL 753393 BAKER NDIKUYERA 425,281 22,500

181 BUNAGANA HC II 965780 EVELYINE TUKAMUSIMA 644,988 45,000

182 BIZENGA PRI. SCH 221859 NESTORI BANGA 496,006 22,500

RUGARAMBIRO PRI 183 SCH 221973 FESTO KATARYEBA 475,083 22,500

184 MUGANZA PRI. SCH 222273 SAM ZITTA 503,837 30,000

RUBUGURI PRI. 185 SCH 222393 ALSEN HAKIZIMANA 897,222 60,000

BUNAGANA PRI. 186 SCH 222525 DAVID BYAMUKAMA 558,538 30,000

BUSANANI PRI. 187 SCH 222681 EMMANUEL NDAYAMBAJE 700,146 45,000

NYAGISENYI PRI 188 SCH 223311 AMOS BYIRINGIRO 558,538 30,000

TOTAL 4,515,000

Appendix 4: Lack of Essential Medical Equipment KISORO DISTRICT HOSPITAL.

A. THEATRE

SN NAME OF EQUIPMENT QUANTITY USE/ EXISTANCE CONDIT QUANTITY PURPOSE ION LACKING

3. Operating table hydraulic 2 For 1 1 1 operation Functiona l

4. Operating light ceiling 2 Viewing 0 2

5. Operating light, mobile 2 Viewing 1 Functiona 1 l

10. Suction apparatus 2 Remove 1 1 1 mucus or Functiona secretion l

12. Diagnostic equipment set 2 Diagnose 0 2 for MD diseases

14. Instrument set-anaesthetic 2 For giving 1 Functiona 1 intubation anaesthesia l

15. Instrument set-anaesthetic 2 For giving 1 Functiona 1 local drug drugs l

16. Instrument set-anaesthetic 2 For giving 1 Functiona 1 paediatrics anaesthesia l

17. Instrument set-anaesthetic 2 Helps in 0 2 valves, masks inhalation of anaesthesia

18. Instrument set-General 2 For 0 Functiona 2 surgery, large operations l

20. Instrument set- 1 For removal 0 1 hysterectomy uterus

22. Instrument set-lumber 1 Obtaining 0 1 puncture adult specimen

23. Instrument set-lumber 1 Obtaining 0 1 puncture paediatric specimen

25. Instrument set- 1 For gyn 0 1 gynaecology procedures

27. Instrument set-pleural 1 Getting 0 1 biopsy samples

28. Instrument set-skin biopsy 1 Obtaining 0 1 samples

29. Instrument set-skin graft 1 For cutting 0 1 parts

30. Instrument set- 1 For trachea 0 1 tracheotomy operation

31. Instrument set-tubal 1 Cutting 0 1 ligation tubes

32. Instrument set-urology 1 Repair of 0 1 urinary system

1. Air Conditioner 2 Fresh air 0 2

2. Sphygmomanometer 5 For 1 Functiona 4 monitoring l BP

3. Theatre stools 10 For sitting 0 10 on

4. Recovery beds 4 Patients to 0 4 recover

5. Drip stands 10 Hold and 2 Functiona 8 elevated l drips

B. X-RAY DEPARTMENT

SN NAME OF EQUIPMENT QUANTITY USE/ EXISTANCE CONDIT QUANTITY

PURPOSE ION LACKING

2. X-Ray protective wear 5 For 2 Functiona 3 protection l from rays

3. Examination light 1 For viewing 0 1

4. X-ray marker 2 Marking left 1 Functiona 1 and right l

5. Diagnostic equipment set 1 For 0 1 for MD diagnosing

7. Ultra sound scanner 1 Seeing 0 1 what is not visible with the eyes

1. CT scan 1 Assessing 0 1 the brain and other parts

2. Doppler machine 1 Monitoring 0 1 heart beat

3. x-ray sixer 20 Taking 0 20 images

4. Led hand gloves 4 Protection 0 4

5. Gonadal shields 6 Protection 0 6 the gonad

C. MARTENITY

SN NAME OF EQUIPMENT QUANTITY USE/ EXISTANCE CONDIT PURPOSE ION

6. B.P Machine–maternity 2 Taking BP 1 Functiona 1 ward l

7. Diagnostic equipment set 1 Diagnose 0 1 for the ward conditions

9. Diagnostic equipment set 2 Diagnose 2 for MCH MCH cases

13. Instrument set delivery 6 Safe 5 Functiona 1 delivery l

14. Oxygen concentrator 1 Regulates 0 1 flow of oxygen

16. Phototherapy unit 1 Manage 0 1 jaundice

19. Suction apparatus-electric 2 Removes 0 2 mucus

20. Suction apparatus, foot 2 Removes 0 2 mucus

21. Vacuum extractor 2 Remove the 1 functional 1 baby

D. LABORATORY

SN NAME OF EQUIPMENT QUANTITY USE/ EXISTANCE QUANTITY PURPOSE LACKING

3. Balance laboratory 1 Outstanding 0 1 precision 300g/0.01 weighing performanc e

6. Centrifuge manual 2 Separate 0 2 serum and whole blood

7. Colorimeter with 1 Blood 0 1 concentration reading estimation

8. Counter differential WBC 2 For 1 1 counting WBC

9. Counter chamber Fuchs 2 Counting 0 2 Rosenthal

10. ESR Apparatus westergren 2 Monitoring 1 1 cell segmentati on

11. Haemoglobin meter 2 For HB 0 2

12. Incubator culture 1 Determine 0 1 sensitivity

16. Urinometer 1 Urine 0 1 gravity

18. Instrument set laboratory 1 Assortment 1 basic of general laboratory instruments

Chahafi HCIV

SN NAME OF EQUIPMENT QUANTITY USE/PURP EXISTANCE CONDIT QUANTITY OSE ION LACKING

1 C/s sets (caesarean sets) 5 For C- 2 In good 3 Section working operations condition

2 Oxygen cylinders (large 3 For 0 - 3 size) administrati on of Oxygen

3 Hernia sets 4 For 0 - 4 operation and manageme nt of Hernia

D&C sets 3 Used for 2 In good 1 dilatation working and condition curettage

MVA 3 For manual 2 In good 1 volume working

aspiration. condition

1. Neonatal 2 Used to 1 In good 1 provide working positive condition pressure ventilation

Penguin sucker 2 Helps in 1 In good 1 clearing the working babies condition airway

Nasal oxygen prongs 10 Used to 0 10 deliver supplement ary oxygen

Pulse oximeter 2 Non- 0 - 2 invasive method for monitoring oxygen levels

1. Manual 1 Extraction 0 - 1 of mucus and other fluids

Boyle’s machine bp calf 5 For 1 In good 4 administeri working ng condition anaesthesia

Anaesthetic trolley 1 For 0 - 1 administeri ng anaesthesia

Oxygen concentrator 10 For 1 In good 9 administeri working ng oxygen condition

Portable operating light 2 Provide 1 In good 1 light during working operations condition

Blood pressure 2 Measuring 1 In good 1 machines[bp] pressure working condition

1. Electric 1 Used for 0 - 1 sterilization

Appendix 5: Medical Equipment in Poor Working Condition KISORO DISTRICT HOSPITAL.

SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE CONDITION

1. Anaesthetic Unit, EMO with Vaporizer 3 For anaesthetizing 3 Not Functional

2. Electro surgical unit 2 Cutting (Diathmy) 1 Non functional

8. Resuscitation manual adult 2 Help someone breath 0 Got old

9. Resuscitation manual infant 2 For breathing 0 Got old

11. X-Ray film viewer 2 Seeing film 1 Not Functional

6. Pulsoximeter 10 For monitoring pulse 1 Not Functional

8. Film dryer 1 For drying films 1 Non Functional

12. Incubator infant 2 For warmth 5 Not in use

17. Water distillation apparatus 4 ltr per hour 1 For purification 1 Non Functional

2. Adult 2 Used to provide positive 0 old pressure ventilation

Appendix 6: Unlicensed Activities on District Wetlands S/N Type of natural resource Location of the natural Size of the Type of activities carried Are the activities (land ,forest, wetland) resource natural out on the resource legal or illegal resource 1 Kafuga Forest Rubuguri Town council and 65ha -Intact natural forest but have Illegal activities like Nyabwishenya subcounty been threatened to degradation deforestation. by the neighbouring communities claiming that the forest is on their land and court case for this forest still going on. -Tourism 2 Kabahimbe forest Rubuguri town council, 12ha Eucalyptus trees are on the site Enchroachment on the forest due to not being gazzeted 3 Gitundwe wetland Nyundo, nyakabande, Nyakinama 7.84km2 Wetland all degraded for Crop Illegal farming 4 Kaku-Nyabihuniko Busanza, Nyarubuyesubcounty 3.91km2 Crop farming Illegal 5 Rugyegye wetland Nyundo, Nyakabande and 2.64km2 Tea growing Illegal Kanabasubcounties 6 Sereri Murorasubcounty (Kagezi Parish) 1.14km2 Being enchroached on for Crop Illegal farming 7 Chotsa bay wetland Nyakinamasubcounty 1.48km2 Being enchroached on for Crop Illegal farming

8 Ruhezamyenda Kirundo and Nyundosubcounties 1.68km2 Crop farming Illegal 9 Lake kyajenge Murorasubcounty (butongo 0.12km2 Crop farming Illegal trading centre) 10 Mukirumbi Murorasubcounty 11(Chahafi 0.27km2 Being enchroached on for Crop Illegal parish) farming 11 Mulindi Bu12kimbirisubcounty (Ik13amiro 1.14km2 Crop farming Illegal village) 12 Nyabiha BUSANZA AND 0.23km2 Crop farming Illegal Kirundosubcounties (Rutaka and Buhozi parishes) 13 Nyarutovu Nyundosubcounty(Rwebikonk 1.73km2 Being enchroached on for Crop Illegal village farming

14 Nkanka Nyarubuyesubcounty in Karambi 0.19km2 Intact, connection for piped legal parish water to some areas in the district. 15 Kibumba Murorasubcounty, Kibumba parish 0.54km2 Crop farming Illegal 16 Lake Ckahahi Murorasubcounty, Chahafi parish 0.12km2 Crop farming Illegal 17 Mutanda Nyakabande, Nyundo, Kirundo, 28 km2 Fishing Fishing is regulated by Busanza and Cultivation on the lakeshore the fisheries office Nyakinmanasubcounties areas Cultivation is illegal Hotel and lodge facilities establishment 18 Murehe Nyakabande and 4 km2 Fishing Fishing is regulated by

Nyudosubcounties Cultivation on the lakeshore fisheries office though Hotel and lodge facilities there few illegal fishing. establishment 19 Chahafi Murorasubcounty 1km2 Fishing Fishing is regulated Cultivation of the lakeshore Cultivation is illegal areas 20 Kayumbu Murorasubcounty 1km2 Fishing Fishing is regulated Cultivation of the lakeshore Cultivation is illegal areas 21 Mucya Nyundo and Nyakabande villages Fishing Fishing is regulated Washing of motorcyles Motorcycle washing and Cultivation of the river banks cultivation of the river banks is illegal 22 Ruhezamyenda Bukimbiri, rubuguri town council, Fishing Cultivation in the river Nyundo, busanzasubcounties Cultivation of the river banks banks is illegal 23 Kaku river Busanzaubcounty Cultivation in the riverbanks Cultivation in the river banks is illegal