Local Government Budget Framework Paper

Vote: 622 Bunyangabu District Structure of Budget Framework Paper

Foreword

Executive Summary

A: Revenue Performance and Plans

B: Summary of Performance by Department

Page 1 Local Government Budget Framework Paper

Vote: 622 Bunyangabu District Foreword This first Bunyangabu District Budget Frame work paper has been prepared by as guided by Ministry of Finance Planning and Economic Development basing on the fact that Bunyangabu District has been created out of Kabarole District. I am therefore glad that my technical team being guided by the district council has managed to put up this document for guidance in future planning at district level and also inform Central Government of the intended initial project to be implemented during the first year of Bunyangabu District.

I am aware that preparation of this document originated from parish development committees which submitted proposals to their respective sub counties during Sub County budget conferences. Thereafter, detailed budget frame work papers from sub counties were presented and discussed at the District budget conference which was held on the 26th and the 27th of October 2016. In addition, a consultative meeting was held at Senior Secondary School on the 28th of December 2016, to ensure that all high priority Bunyangabu District projects are considered and that all major stakeholders are consulted

It is from these meetings where technical people captured all the proposed investments. However, due to limitations in funding all proposed investments could not be considered for financial year 2017/18. Accordingly technical officers being guided by the District Executive, selected the pre requisite and most critical investment necessary for the startup and functionality of the new district. These investments are the ones presented in this budget frame work paper.

Last but not least I would like to express my sincere gratitude to my technical staff and members of the District Executive Committee who despite their mandatory role of working for Kabarole District have dedicated their precious time to have this Bunyangabu document in place.

As already said this document is meant to guide in preparation of next year’s budget, I therefore take this opportunity to encourage all those intending to partner with Bunyangabu to use it for reference purpose.

RWABUHINGA RICHARD DISTRICT CHAIRPERSON_KABAROLE

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Vote: 622 Bunyangabu District Executive Summary

Revenue Performance and Plans 2016/17 2017/18 Approved Budget Receipts by End Proposed Budget September UShs 000's

1. Locally Raised Revenues 0 310,000 2a. Discretionary Government Transfers 0 1,968,972 2b. Conditional Government Transfers 0 10,244,620 Total Revenues 0 12,523,591 Revenue Performance in the first quarter of 2016/17 The district will start in financial year 2017/18 and accordingly there is no any report for financial year 2016/17. Planned Revenues for 2017/18 The District expects to receive a total of 12.473 Billion, Out of this money; central government transfers will contribute 96% of the total budget while Local revenue and donors will contribute 1.7 % of the total budget. UNICEF which has been supporting investments in Bunyangabu county of Kabarole district is expected to continue funding the district however, no formal communication has been received to that effect.

Expenditure Performance and Plans 2016/17 2017/18 Approved Budget Actual Proposed Budget Expenditure by UShs 000's end Sept 1a Administration 0 0 1,009,242 2 Finance 0 0 90,000 3 Statutory Bodies 0 0 150,000 4 Production and Marketing 0 0 283,324 5 Health 0 0 1,530,775 6 Education 0 0 7,432,513 7a Roads and Engineering 0 0 1,024,181 7b Water 0 0 256,148 8 Natural Resources 0 0 82,971 9 Community Based Services 0 0 368,799 10 Planning 0 0 215,637 11 Internal Audit 0 0 80,000 Grand Total 0 0 12,523,591 Wage Rec't: 0 0 8,154,696 Non Wage Rec't: 0 0 2,909,013 Domestic Dev't 0 0 1,459,882 Donor Dev't 0 0 0 Expenditure Performance in the first quarter of 2016/17 The district will start in financial year 2017/18 and accordingly there is no any report for financial year 2016/17. Planned Expenditures for 2017/18 Grant estimates for FY 2017/18 were based on central government allocations to Bunyangabu District according to land size, population and poverty index. In addition number of lower local governments and administrative areas in the District were used to guide on the allocation of unconditional grant so as to ensure ex gratia and councilors allowance is taken care of. Allocation to departments has been based on activities that are critical for District start up and functionality. Medium Term Expenditure Plans The medium terms plan main focus is on increasing house hold income among the people of Bunyangabu District as an

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Vote: 622 Bunyangabu District Executive Summary engine of socioeconomic transformation for prosperity leading to economic growth and poverty eradication. During the medium term planning period the district will emphasise the following:1. Value addition of Agricultural products, provision of modern storage facilities and linking farmers to high demand markets with better selling prices. Prices. Challenges in Implementation The major challenge of the District at the start will be limited technical personnel and limited funding options especially for local revenue since most of the major markets that used to generate local revenue have been taken up by town councils. Inadequate office space and means of transport will also be a challenge during the first year of operation.

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Vote: 622 Bunyangabu District A. Revenue Performance and Plans

2016/17 2017/18 Approved Budget Receipts by End Proposed Budget September UShs 000's

1. Locally Raised Revenues 0 310,000 Royalties 0 40,000 Property related Duties/Fees 0 116,000 Other licences 0 60,000 Market/Gate Charges 0 20,000 Local Service Tax 0 54,000 Land Fees 0 20,000 2a. Discretionary Government Transfers 0 1,968,972 Urban Unconditional Grant (Non-Wage) 0 91,335 Urban Discretionary Development Equalization Grant 0 29,557 District Unconditional Grant (Wage) 0 932,955 District Unconditional Grant (Non-Wage) 0 454,365 District Discretionary Development Equalization Grant 0 460,760 2b. Conditional Government Transfers 0 10,244,620 Transitional Development Grant 0 520,638 Sector Conditional Grant (Wage) 0 7,221,741 Sector Conditional Grant (Non-Wage) 0 2,153,313 Development Grant 0 348,928 Total Revenues 0 12,523,591

Revenue Performance in the first Quarter of 2016/17 (i) Locally Raised Revenues The District will start in financial year 2017/18 and accordingly there is no any report for financial year 2016/17. (ii) Central Government Transfers The District will start in financial year 2017/18 and accordingly there is no any report for financial year 2016/17. (iii) Donor Funding The District will start in financial year 2017/18 and accordingly there is no any report for financial year 2016/17. Planned Revenues for 2017/18 (i) Locally Raised Revenues Local revenue estimates have been put at 310 millions most of this revenue will come from licenses, markets, local service tax and royalties, property related duities, market charges. (ii) Central Government Transfers The district expects to receive 12.523 Billion shillings from central government. A big percentage (65%) of this money will be for salaries. Education department is the only department that will have conditional grant for capital investment the other departments that will receive conditionals sector grants but not necessarily for development are water health and roads. The district also expects to receive 500 million for start up. (iii) Donor Funding The district has not received any formal communication from a development partner in regard to funding of projects/activities. However it is anticipated that UNICEF which has been funding activities in Bunyangabu county under Kabarole will continue doing so through Bunyangabu distirct.

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Vote: 622 Bunyangabu District

Summary of Performance and Plans by Department Workplan 1a: Administration (i) Overview of Workplan Revenue and Expenditures

UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget A: Breakdown of Workplan Revenues: Recurrent Revenues 0 0 401,011 District Unconditional Grant (Non-Wage) 0 60,340 District Unconditional Grant (Wage) 0 150,955 Locally Raised Revenues 0 80,000 Multi-Sectoral Transfers to LLGs 0 109,716 Development Revenues 0 0 608,231 District Discretionary Development Equalization Grant 0 6,925 Multi-Sectoral Transfers to LLGs 0 101,306 Transitional Development Grant 0 500,000 Total Revenues 0 0 1,009,242

B: Overall Workplan Expenditures: Recurrent Expenditure 0 0 401,011 Wage 0 150,955 Non Wage 0 250,056 Development Expenditure 0 0 608,231 Domestic Development 0 608,231 Donor Development 0 0 Total Expenditure 0 0 1,009,242 Revenue and Expenditure Performance in the first quarter of 2016/17

Department Revenue and Expenditure Allocations Plans for 2017/18 The district wil start operating in FY 2017/18. (ii) Summary of Past and Planned Workplan Outputs Physical Performance in the first quarter of 2016/17

Plans for 2017/18 by Vote Function As the main coordinating department for efficient service delivery, Administration will focus on improving democracy and accountability, supervising and coordinating operations in all departments and LLGs, Coordinating human resource planning, management and development and also recruitment of additional staff. The department will ensure that all salaries are paid, employee records updated and staff trainings coordinated . Medium Term Plans and Links to the Development Plan In the medium term the department will focus on restructuring and improving staff performance through regular monitoring and supervision of their performance and attendance to duty, appraisals, mentoring, counseling and training, implementing rewards and sanctions policy, monthly pay roll management and salary payment by 28th of the month, preparation of submissions for confirmation, promotion, recruitment and disciplinary cases to the DSC. (iii) Details of Off-Budget Activities carried out by NGOs, Central Government, the Private Sector and Donors KRC and Tooro Development Network will assist the department to cordinate CSO's. (iv) The three biggest challenges faced by the department in improving local government services

1. Limited office space for for District Headquarter staff

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Vote: 622 Bunyangabu District Workplan 1a: Administration Being anew district with no headquarter building, the district has limited space for headquarter staff thus some staff in the department have no where to conduct business from.

2. Inadequate transport means for headquarter and field staff in LLG Since Bunyangabu is anew district, most staff in the depatment are likely to face achallenge of lack transport means to enable them do field activities and monitoring/supervision

3. Limited local revenue opportunities Since administration department entirely depends on local revenue, the limited local revenue is likely going to hinder effective implementation of work in the department. Workplan 2: Finance (i) Overview of Workplan Revenue and Expenditures

UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget A: Breakdown of Workplan Revenues: Recurrent Revenues 0 0 90,000 District Unconditional Grant (Non-Wage) 0 20,000 District Unconditional Grant (Wage) 0 50,000 Locally Raised Revenues 0 20,000 Total Revenues 0 0 90,000

B: Overall Workplan Expenditures: Recurrent Expenditure 0 0 90,000 Wage 0 50,000 Non Wage 0 40,000 Development Expenditure 0 0 0 Domestic Development 0 0 Donor Development 0 0 Total Expenditure 0 0 90,000 Revenue and Expenditure Performance in the first quarter of 2016/17

Department Revenue and Expenditure Allocations Plans for 2017/18 The Department receives funding mainly from Local revenue, unconditonal grant and unconditional grant wage. The expenditure of the department will centre mainly on Payment of salaries and ensuring that all district financial transactions are recorded and reports prepared in time. (ii) Summary of Past and Planned Workplan Outputs Physical Performance in the first quarter of 2016/17

Plans for 2017/18 by Vote Function Prepare monthly , quartely, half yearly and annual accounts and reports. - Prepare the Budget for 2018/2019. -Mobilise and collect local revenue. Cordinate accountability of funds. And supervise financial operations in LLGs. Medium Term Plans and Links to the Development Plan Enhancement of local revenue collection by exploring other sources and exploiting the existing sources through comprehensive registration and improve financial systems. (iii) Details of Off-Budget Activities carried out by NGOs, Central Government, the Private Sector and Donors Training of staff in Preparation of accounts and Warranting

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Vote: 622 Bunyangabu District Workplan 2: Finance (iv) The three biggest challenges faced by the department in improving local government services

1. Staff Gap Lack of accounts staff especially in Subcounties and town council

2. Low Revenue base Many Town Councils have been created out of the District reducing the local revenue base of the District there by impairing the implementation investments under local funding.

3. Lack of vehicle Lack of adepartmental vehicle Workplan 3: Statutory Bodies (i) Overview of Workplan Revenue and Expenditures

UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget A: Breakdown of Workplan Revenues: Recurrent Revenues 0 0 150,000 District Unconditional Grant (Non-Wage) 0 50,000 District Unconditional Grant (Wage) 0 50,000 Locally Raised Revenues 0 50,000 Total Revenues 0 0 150,000

B: Overall Workplan Expenditures: Recurrent Expenditure 0 0 150,000 Wage 0 50,000 Non Wage 0 100,000 Development Expenditure 0 0 0 Domestic Development 0 0 Donor Development 0 0 Total Expenditure 0 0 150,000 Revenue and Expenditure Performance in the first quarter of 2016/17

Department Revenue and Expenditure Allocations Plans for 2017/18 The department expects to receive funding from central government and local revenue. Allocation for financial year 2017/18 has been based on the identified priorities for the start up of the district and operationalisation of the department. The percentage distribution as approved by the mother district council was also considered in allocation of the grants (ii) Summary of Past and Planned Workplan Outputs Physical Performance in the first quarter of 2016/17

Plans for 2017/18 by Vote Function During the financial year, the District Council has planned to hold 6 council meetings , 36 standing committee meetings with finance committee sitting every month, 12 contracts committee sittings, 42 DEC meetings, 28 DSC sittings, Induction of the Land board and area land comiitess,12 land board sittings and 48 quarterly monitoring visits in the rural Sub Counties. Medium Term Plans and Links to the Development Plan In the medium term the department intends to ensure that there is accountability of council funds and this will be

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Vote: 622 Bunyangabu District Workplan 3: Statutory Bodies achieved through holding regular public Accounts committee meetings to review reports and District Executive Committee regularly monitoring government programs also ensuring that there is value for money through competent firms being selected by the contracts committee. (iii) Details of Off-Budget Activities carried out by NGOs, Central Government, the Private Sector and Donors None (iv) The three biggest challenges faced by the department in improving local government services

1. Insufficient funding Local revenue perfomance is still low and this has led to 20 percent which is the mandatory figure for council and therefore being insurficient.

2. Lack of reliable transport There is no reliable means of transport for the office of the District speaker and Clerk to council.

3. Illegal holding of offices by LC 1 Chairpersons Over years Local council chairperson elections at village level have not been held. Workplan 4: Production and Marketing (i) Overview of Workplan Revenue and Expenditures

UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget A: Breakdown of Workplan Revenues: Recurrent Revenues 0 0 255,370 District Unconditional Grant (Non-Wage) 0 9,000 District Unconditional Grant (Wage) 0 105,000 Locally Raised Revenues 0 10,000 Sector Conditional Grant (Non-Wage) 0 28,945 Sector Conditional Grant (Wage) 0 102,425 Development Revenues 0 0 27,954 Development Grant 0 27,954 Total Revenues 0 0 283,324

B: Overall Workplan Expenditures: Recurrent Expenditure 0 0 255,370 Wage 0 207,425 Non Wage 0 47,945 Development Expenditure 0 0 27,954 Domestic Development 0 27,954 Donor Development 0 0 Total Expenditure 0 0 283,324 Revenue and Expenditure Performance in the first quarter of 2016/17

Department Revenue and Expenditure Allocations Plans for 2017/18 The bulk of the revenue that will be required to buy inputs and fund the ativities that will bring out the desired outputs will be from the prodution and Markerting grant. Locally raised revenue will be used to functionalise the new production office. (ii) Summary of Past and Planned Workplan Outputs Physical Performance in the first quarter of 2016/17

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Vote: 622 Bunyangabu District Workplan 4: Production and Marketing Plans for 2017/18 by Vote Function Crop marketing facilities, a slaughter slab constructed, livestock vaccinated, Fish ponds stocked, Tsetse traps deployed Famers sensitized, businesses supervised in the selected lower local governments. Medium Term Plans and Links to the Development Plan Farming communities will be mobilized to undertake agriculture at commercial levels which will increase household incomes which will lead to economic empowerment and increased welfare of the people. (iii) Details of Off-Budget Activities carried out by NGOs, Central Government, the Private Sector and Donors There will be up scaling of technologies under ATAAS with world bank funding. (iv) The three biggest challenges faced by the department in improving local government services

1. Inadequate staffing The new district doesn not have adequate quaified staff to fill most of the posts at district level.

2. Lack of transport The department does not have any sound vehicle that will be used to in Bunyangabu.

3. Inadequate funding The amount of money available is not enough to start up the operation of the department. Workplan 5: Health (i) Overview of Workplan Revenue and Expenditures

UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget A: Breakdown of Workplan Revenues: Recurrent Revenues 0 0 1,420,775 District Unconditional Grant (Non-Wage) 0 10,000 District Unconditional Grant (Wage) 0 50,000 Locally Raised Revenues 0 10,000 Sector Conditional Grant (Non-Wage) 0 156,378 Sector Conditional Grant (Wage) 0 1,194,398 Development Revenues 0 0 110,000 District Discretionary Development Equalization Grant 0 110,000 Total Revenues 0 0 1,530,775

B: Overall Workplan Expenditures: Recurrent Expenditure 0 0 1,420,775 Wage 0 1,244,398 Non Wage 0 176,378 Development Expenditure 0 0 110,000 Domestic Development 0 110,000 Donor Development 0 0 Total Expenditure 0 0 1,530,775 Revenue and Expenditure Performance in the first quarter of 2016/17

Department Revenue and Expenditure Allocations Plans for 2017/18 1. The department expects to receive 1.5 billion shillings during the financial year 2017/2018 out of which 176 Million will be for recurrent expenditure, 1.3 billion will be for salary of district health staff, while 110 million will be development expenditure. This is a new district recently curved from Kabarole District. Page 10 Local Government Budget Framework Paper

Vote: 622 Bunyangabu District Workplan 5: Health (ii) Summary of Past and Planned Workplan Outputs Physical Performance in the first quarter of 2016/17

Plans for 2017/18 by Vote Function 2. The departments will put emphasis on prevention of diseases through outreaches and promotion of village Health teams committees in each village as the main measure of disease control. Prevention and Control of HIV/AIDs and Malaria will be given attention including immunization of children against diseases. Plan to recruit and retain critical cadre staff like anesthetic officers. Medium Term Plans and Links to the Development Plan 3. The department will work towards improving the health of the people thus improving productivity and living standards. To achieve this during the midterm plan, emphasis will be put on Maternal and child health, HIV / AIDS,TB and malaria prevention and treatment, Improved water and sanitation, Nutrition Campaign. (iii) Details of Off-Budget Activities carried out by NGOs, Central Government, the Private Sector and Donors 4. Adolescent reproductive Health, by Baylor -, Family Planning services by Baylor -Uganda in collaboration with KDLG, Trainings and mentorships of health workers, monitoring and evaluation technical support, performance reviews and feedback meetings, Training HUMCs, integrated support supervision. Strengthening HIV Surveillance, HMIS mentorship and training by METS. (iv) The three biggest challenges faced by the department in improving local government services

1. Accommodations for staff Majority of the staff stay far from the health centers leading to late coming and absenteeism thus poor service delivery

2. Limited and irregular funding This hinders the implementation of activities as planned. Hinders service delivery.

3. Lack of transport especially the hard to reach areas This creates delays of staff moving to the health facilities and thus affects service delivery. Workplan 6: Education (i) Overview of Workplan Revenue and Expenditures

UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget A: Breakdown of Workplan Revenues: Recurrent Revenues 0 0 7,264,572 District Unconditional Grant (Non-Wage) 0 10,000 Locally Raised Revenues 0 10,000 Sector Conditional Grant (Non-Wage) 0 1,319,653 Sector Conditional Grant (Wage) 0 5,924,919 Development Revenues 0 0 167,942 Development Grant 0 167,942

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Vote: 622 Bunyangabu District Workplan 6: Education UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget Total Revenues 0 0 7,432,513

B: Overall Workplan Expenditures: Recurrent Expenditure 0 0 7,264,572 Wage 0 5,924,919 Non Wage 0 1,339,653 Development Expenditure 0 0 167,942 Domestic Development 0 167,942 Donor Development 0 0 Total Expenditure 0 0 7,432,513 Revenue and Expenditure Performance in the first quarter of 2016/17

Department Revenue and Expenditure Allocations Plans for 2017/18 The department will receive funding from central government in form of sector conditional grant for development and recurrent. Also another source will be local revenue. However, a small percentage of local revenue and unconditional grant has been allocated to the department because most of it has been taken up by start up activities in support departments. (ii) Summary of Past and Planned Workplan Outputs Physical Performance in the first quarter of 2016/17

Plans for 2017/18 by Vote Function The department will emphasize inspection of all schools in the District, including ensuring that all primary seven classes and primary six classes in the entire District sit end of term district examinations. In addition the department will increase the number of classrooms by constructing fourt classrooms. Medium Term Plans and Links to the Development Plan Support monitoring, sensitization and of stakeholders, teachers, administrators, parents teachers and key sports stakeholders. Will improve performance levels of schools / institutions. However, this will not expect the participants and involvement of stakeholders especially in planning meetings education conferences, workshops annual reviews among other (iii) Details of Off-Budget Activities carried out by NGOs, Central Government, the Private Sector and Donors Early grade reading program me supported by USAID , RTI, MOEs (Training primary one and primary two teachers at , Rubona CC )

(iv) The three biggest challenges faced by the department in improving local government services

1. Inadequate funding Inadequate funding for activities for school inspection, monitoring, special needs, school/ community sports, SFG classroom construction and UPE /USE grants .The situation has impacted negatively by reducing performance levels

2. Description staff in school and institutions Due to delayed recruitment procedures has contributed to under staffing in schools and institutions thus increased rate of abscondment and attrition of teachers for better paying jobs. The ceiling of 1664 teachers has not been realized

3. Lack of transport means for department officers Lack of transport means for all department officers. The available vehicles and motorcycles have been on run for over

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Vote: 622 Bunyangabu District Workplan 6: Education 10 years. Thus in poor condition where maintenance is unsustainable Workplan 7a: Roads and Engineering (i) Overview of Workplan Revenue and Expenditures

UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget A: Breakdown of Workplan Revenues: Recurrent Revenues 0 0 810,677 District Unconditional Grant (Non-Wage) 0 10,000 District Unconditional Grant (Wage) 0 167,000 Locally Raised Revenues 0 10,000 Multi-Sectoral Transfers to LLGs 0 44,969 Sector Conditional Grant (Non-Wage) 0 578,708 Development Revenues 0 0 213,504 District Discretionary Development Equalization Grant 0 30,000 District Unconditional Grant (Non-Wage) 0 80,000 Locally Raised Revenues 0 20,000 Multi-Sectoral Transfers to LLGs 0 83,504 Total Revenues 0 0 1,024,181

B: Overall Workplan Expenditures: Recurrent Expenditure 0 0 810,677 Wage 0 167,000 Non Wage 0 643,677 Development Expenditure 0 0 213,504 Domestic Development 0 213,504 Donor Development 0 0 Total Expenditure 0 0 1,024,181 Revenue and Expenditure Performance in the first quarter of 2016/17

Department Revenue and Expenditure Allocations Plans for 2017/18 The Department will spend 643millions on recurrent activities such as road maintenance and wages and 163millions will be received for Development projects (ii) Summary of Past and Planned Workplan Outputs Physical Performance in the first quarter of 2016/17

Plans for 2017/18 by Vote Function An estimate of 15kilometers will be worked on under Mechanised routine maintenance, 8km to be periodically maintained, 01 no bridge will be completed and the entire feeder road network to be manually maintained. Medium Term Plans and Links to the Development Plan The Department aims at improving infrastructure by linking communities to social services by maintaining the existing road network in a motorable state and adressing bottle necks on community access roads. (iii) Details of Off-Budget Activities carried out by NGOs, Central Government, the Private Sector and Donors Opening and rehabilitation of roads under CAIIP 3 project and maintenance of community access roads in the district under (iv) The three biggest challenges faced by the department in improving local government services

1. Exhausted borrow pits

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Vote: 622 Bunyangabu District Workplan 7a: Roads and Engineering Major gravel pits are exhausted leading to long haulage distance and higher costs on road surfacing.

2. Increased volume on the road network Under CAIIP 3 Project, a large volume of roads have been opened and rehabilitated however there is no budget provision for their maintenance as they are being upgraded to feeder roads as requested by council.

3. Lack of a road unit The District does not have a road maintenance unit. Workplan 7b: Water (i) Overview of Workplan Revenue and Expenditures

UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget A: Breakdown of Workplan Revenues: Recurrent Revenues 0 0 82,479 District Unconditional Grant (Wage) 0 50,000 Sector Conditional Grant (Non-Wage) 0 32,479 Development Revenues 0 0 173,669 Development Grant 0 153,031 Transitional Development Grant 0 20,638 Total Revenues 0 0 256,148

B: Overall Workplan Expenditures: Recurrent Expenditure 0 0 82,479 Wage 0 50,000 Non Wage 0 32,479 Development Expenditure 0 0 173,669 Domestic Development 0 173,669 Donor Development 0 0 Total Expenditure 0 0 256,148 Revenue and Expenditure Performance in the first quarter of 2016/17

Department Revenue and Expenditure Allocations Plans for 2017/18 Bunyangabu is a new district that will be operational starting FY 2017-18. The department will receive conditional grants for water development and Hygiene and sanitation promotion. Donor funding will not be received in the first financial year pending signing of agreements with various donors that will accept to fund WASH activities in the new district. (ii) Summary of Past and Planned Workplan Outputs Physical Performance in the first quarter of 2016/17

Plans for 2017/18 by Vote Function Bunyangabu is a new district that will be operational starting FY 2017-18. During this financial year, the district will construct piped water systems to serve communities in Buheesi-Kiyombya area and sub-county. Medium Term Plans and Links to the Development Plan Bunyangabu district strives to enable its inhabitants access 100% water and sanitation coverage from the present 72%. This will be achieved through leveraging resources from the central government, Non Governmental Organisations, local revenue and self help projects. Access to safe water will be met through construction and rehabilitation of water facilities, setting a good water tariff structure and enforcing by-laws.

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Vote: 622 Bunyangabu District Workplan 7b: Water (iii) Details of Off-Budget Activities carried out by NGOs, Central Government, the Private Sector and Donors HEWASA will construct piped water systems in Kibiito and Rwimi sub-counties. The Central Government will construct water for production facilities in Rwimi sub-county. (iv) The three biggest challenges faced by the department in improving local government services

1. Financial constraints There are communities living upstream of water sources and it is not technically feasible to extend water there. Alternative water transmission means such as pumping are expensive and require special projects.

2. Difficult terrain The area has a difficult terrain to operate in (mountainous area). Households are not able to fetch the required amount of water per day required due to the hardship of moving water in such terrain.

3. Difficulty in enforcing bye-laws Enforcement mechanisms such as sub-county courts are not functional meaning defaulters in payment of user fees are left unpunished. Workplan 8: Natural Resources (i) Overview of Workplan Revenue and Expenditures

UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget A: Breakdown of Workplan Revenues: Recurrent Revenues 0 0 82,971 District Unconditional Grant (Non-Wage) 0 10,000 District Unconditional Grant (Wage) 0 60,000 Locally Raised Revenues 0 10,000 Sector Conditional Grant (Non-Wage) 0 2,971 Total Revenues 0 0 82,971

B: Overall Workplan Expenditures: Recurrent Expenditure 0 0 82,971 Wage 0 60,000 Non Wage 0 22,971 Development Expenditure 0 0 0 Domestic Development 0 0 Donor Development 0 0 Total Expenditure 0 0 82,971 Revenue and Expenditure Performance in the first quarter of 2016/17

Department Revenue and Expenditure Allocations Plans for 2017/18 The department will receive funding from central government in form of sector conditional grant for development and recurrent. Also another source will be local revenue. However, a small percentage of local revenue and unconditional grant has been allocated to the department because most of it has been taken up by start up activities in support departments. (ii) Summary of Past and Planned Workplan Outputs Physical Performance in the first quarter of 2016/17

Plans for 2017/18 by Vote Function Payment of staff salaries, Compliancy, inspection and training of local committees on environment and land

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Vote: 622 Bunyangabu District Workplan 8: Natural Resources management, development of wetland management plans will form the major outputs for the department and demarcation of wetlands in selected Sub Counties. The lands unit intends establish the district Land board, to have the land in the district registered, to ensure security tenure. Forestry will concentrate on revenue generation and ensuring tree cover increase on private land and Local For Medium Term Plans and Links to the Development Plan NIL , the District has no DDP (iii) Details of Off-Budget Activities carried out by NGOs, Central Government, the Private Sector and Donors NIL (iv) The three biggest challenges faced by the department in improving local government services

1. Unreliable transport The department pickup is grounded.

2. Inadequate funding The budget desk has always allocated insufficient funds, lower than 50% for non wage.

3. Lack of enough personnel. The department has a number of vacant posts in the various sections which require to be filled for efficient service delivery. Workplan 9: Community Based Services (i) Overview of Workplan Revenue and Expenditures

UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget A: Breakdown of Workplan Revenues: Recurrent Revenues 0 0 240,854 District Unconditional Grant (Non-Wage) 0 15,000 District Unconditional Grant (Wage) 0 150,000 Locally Raised Revenues 0 10,000 Multi-Sectoral Transfers to LLGs 0 31,675 Sector Conditional Grant (Non-Wage) 0 34,179 Development Revenues 0 0 127,945 District Discretionary Development Equalization Grant 0 50,000 Multi-Sectoral Transfers to LLGs 0 77,945 Total Revenues 0 0 368,799

B: Overall Workplan Expenditures: Recurrent Expenditure 0 0 240,854 Wage 0 150,000 Non Wage 0 90,854 Development Expenditure 0 0 127,945 Domestic Development 0 127,945 Donor Development 0 0 Total Expenditure 0 0 368,799 Revenue and Expenditure Performance in the first quarter of 2016/17

Department Revenue and Expenditure Allocations Plans for 2017/18 Total estimate for the department under previous Bunyangabu County has increased because LLG have put more

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Vote: 622 Bunyangabu District Workplan 9: Community Based Services money in Community Development as a condition for DDEG (LRDP) and also all the district LRDP funds being reflected in CBS. (ii) Summary of Past and Planned Workplan Outputs Physical Performance in the first quarter of 2016/17

Plans for 2017/18 by Vote Function Support & strengthen CBSD human resource capacity,Promote a functional coordination mechanism for Community Based structures and NGOs/CBOs in Bunyangabu for improved and coordinated service delivery, Mobilize & organize communities in Bunyangabu to participate in development initiatives,Expand Functional Adult Literacy (FAL) to reach all villages & increase adult enrollment and Training,Promote positive cultural practices and Promote Gender mainstreaming in development plans. Medium Term Plans and Links to the Development Plan Mobilize and empower the disadvantged groups through raising awareness on all development issues among the population, encouraging the formation and functioning of social and economic groups, ensuring the protection and development of disadvantaged groups (children, orphans, the aged/elderly, disabled, women, youth, and workers, and preserving, protecting, promoting and presenting our cultural heritage. (iii) Details of Off-Budget Activities carried out by NGOs, Central Government, the Private Sector and Donors The department does not get direct off budget support from NGO's, donors and central government (iv) The three biggest challenges faced by the department in improving local government services

1. Inadequate funds Most of the sections in the department rely on local revenues sources which makes it difficult for the department to have enough resources to implement planned activities

2.

3.

Workplan 10: Planning (i) Overview of Workplan Revenue and Expenditures

UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget A: Breakdown of Workplan Revenues: Recurrent Revenues 0 0 185,000 District Unconditional Grant (Non-Wage) 0 55,000 District Unconditional Grant (Wage) 0 50,000 Locally Raised Revenues 0 80,000 Development Revenues 0 0 30,637 District Discretionary Development Equalization Grant 0 30,000 Urban Discretionary Development Equalization Grant 0 637

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Vote: 622 Bunyangabu District Workplan 10: Planning UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget Total Revenues 0 0 215,637

B: Overall Workplan Expenditures: Recurrent Expenditure 0 0 185,000 Wage 0 50,000 Non Wage 0 135,000 Development Expenditure 0 0 30,637 Domestic Development 0 30,637 Donor Development 0 0 Total Expenditure 0 0 215,637 Revenue and Expenditure Performance in the first quarter of 2016/17

Department Revenue and Expenditure Allocations Plans for 2017/18 This being the first year of the district most indicative planning figures have come from central government based on population, land size and poverty index. However planning unit will receive a high share of unconditional grant because it is anticipated that for the first year a lot of documentary work will be done which require planning unit. (ii) Summary of Past and Planned Workplan Outputs Physical Performance in the first quarter of 2016/17

Plans for 2017/18 by Vote Function Major outputs will include, District development plan in place, Annual district work plans and quarterly work plans in place, 12 sets of TPC minutes, four detailed proposals submitted, quarterly and annual reports prepared and submitted to MoFPED in time Medium Term Plans and Links to the Development Plan Planning unit main objective is to guide council during allocation of resources for development programs. To achieve the objective planning unit collects statistical information which is necessary for making appropriate decisions in line with National priorities and 2040 vision. Accordingly reviewing the DDP, collecting vital statistics, mentoring LLG in planning, monitoring government programs and preparing timely reports are some of the interventions that will be prioritized in the next fi (iii) Details of Off-Budget Activities carried out by NGOs, Central Government, the Private Sector and Donors Toro development network, KANCA and KRC working closely with planning unit to ensure that development partners plans are syncronised with the district development plan and annual budget estimates. (iv) The three biggest challenges faced by the department in improving local government services

1. Lack of reliable means of transport The Unit lack a reliable Vehicle to facilitate the Staff to carryout Monitoring of the various projects being implemented in the District

2. Unfunctional parish development committees. Lack of functional PDCs has rendered planning at community level inappropriate and accrdingly the district does not recive right priotrities from the communities.

3. Lack of village council meetings. Most villages do not have their council meetings and as result community needs are never properly communicated to the LLG and HLG.

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Vote: 622 Bunyangabu District Workplan 11: Internal Audit (i) Overview of Workplan Revenue and Expenditures

UShs Thousand 2016/17 2017/18 Approved Outturn by Proposed Budget end Sept Budget A: Breakdown of Workplan Revenues: Recurrent Revenues 0 0 80,000 District Unconditional Grant (Non-Wage) 0 30,000 District Unconditional Grant (Wage) 0 50,000 Total Revenues 0 0 80,000

B: Overall Workplan Expenditures: Recurrent Expenditure 0 0 80,000 Wage 0 50,000 Non Wage 0 30,000 Development Expenditure 0 0 0 Domestic Development 0 0 Donor Development 0 0 Total Expenditure 0 0 80,000 Revenue and Expenditure Performance in the first quarter of 2016/17

Department Revenue and Expenditure Allocations Plans for 2017/18 This is the first year of the district, estimates have been based on population, land size and poverty index. However for the first year most of the funds have been put in the planning and administration to ensure smooth beginning. It is hoped that in the coming years audit will be given more resources. (ii) Summary of Past and Planned Workplan Outputs Physical Performance in the first quarter of 2016/17

Plans for 2017/18 by Vote Function The department plans to conduct audit exercises for all government units in the district including schools and health facilities. The department will write detailed management letters to help heads of departments and cost centers in ensuring efficiency, effectiveness and economy while implementing government programs using public funds. Medium Term Plans and Links to the Development Plan The major objective of audit is to guide council and the district management on proper utilisation and management of public funds. Conducting audits and dessiminating reports in time will significantly contribute to the major aim of the deparment and accordingly will improve on te management of funds. (iii) Details of Off-Budget Activities carried out by NGOs, Central Government, the Private Sector and Donors None (iv) The three biggest challenges faced by the department in improving local government services

1. Lack of transport means The department does not have adequate means of transport to conduct audit especially when it comes to ensuring value for money

2. Hard to reach areas Officers from the department find it hard to reach some mountanious areas such as Rwangimba health unit because it is hard to reach and the district does not have hard to reach allowances.

3. Failure to declare information by some organisations

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Vote: 622 Bunyangabu District Workplan 11: Internal Audit Whereas the department has mandate to audit all entities that use public funds in the district some entitties especially NGO are not willing to share some of the needed information such as budgets and expenditure details.

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