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Vote:008 Ministry of Finance, Planning & Economic Dev Vote Performance Report Financial Year 2019/20 Vote:008 Ministry of Finance, Planning & Economic Dev. QUARTER 1: Highlights of Vote Performance V1: Summary of Issues in Budget Execution Table V1.1: Overview of Vote Expenditures (UShs Billion) Approved Released by Spent by % Budget % Budget % Releases Budget End Q 1 End Q1 Released Spent Spent Recurrent Wage 6.708 1.562 1.473 23.3% 22.0% 94.3% Non Wage 428.340 129.664 98.804 30.3% 23.1% 76.2% Devt. GoU 54.866 14.820 9.508 27.0% 17.3% 64.2% Ext. Fin. 91.399 22.583 12.444 24.7% 13.6% 55.1% GoU Total 489.914 146.046 109.785 29.8% 22.4% 75.2% Total GoU+Ext Fin (MTEF) 581.314 168.629 122.229 29.0% 21.0% 72.5% Arrears 14.200 2.028 1.838 14.3% 12.9% 90.6% Total Budget 595.514 170.657 124.067 28.7% 20.8% 72.7% A.I.A Total 0.000 0.000 0.000 0.0% 0.0% 0.0% Grand Total 595.514 170.657 124.067 28.7% 20.8% 72.7% Total Vote Budget Excluding 581.314 168.629 122.229 29.0% 21.0% 72.5% Arrears Table V1.2: Releases and Expenditure by Program* Billion Uganda Shillings Approved Released Spent % Budget % Budget %Releases Budget Released Spent Spent Program: 1401 Macroeconomic Policy and Management 19.97 5.12 3.66 25.6% 18.3% 71.5% Program: 1402 Budget Preparation, Execution and 41.91 21.89 6.46 52.2% 15.4% 29.5% Monitoring Program: 1403 Public Financial Management 87.19 24.74 21.57 28.4% 24.7% 87.2% Program: 1409 Deficit Financing and Cash Management 10.37 2.96 2.11 28.5% 20.4% 71.5% Program: 1410 Development Policy and Investment 88.99 25.01 19.07 28.1% 21.4% 76.3% Promotion Program: 1411 Financial Sector Development 269.15 72.09 58.34 26.8% 21.7% 80.9% Program: 1419 Internal Oversight and Advisory Services 5.36 1.73 0.89 32.3% 16.6% 51.5% Program: 1449 Policy, Planning and Support Services 58.37 15.10 10.13 25.9% 17.4% 67.1% Total for Vote 581.31 168.63 122.23 29.0% 21.0% 72.5% Matters to note in budget execution 1/283 Vote Performance Report Financial Year 2019/20 Vote:008 Ministry of Finance, Planning & Economic Dev. QUARTER 1: Highlights of Vote Performance 1. Revenue under performance was because of the following reasons i. Policy measures which were not approved by parliament accounting for Shs. 58 billion. i.e. Proposal for accounting for rental income tax for each property, impose a minimum tax of 0.5% on losses carried forward beyond 7 years, reduce excise duty on soda from 12% to 11%, proposed removal of VAT on processed milk, repeal of 1% withholding tax on agricultural supplies; ii. Other Administrative measures that might not be implemented immediately accounting for Shs 495 billion. i.e. Implementation of Digital Tax Stamps (Shs. 150 billion), rental income collections through Ripple Nami Inc (Shs. 175 billion) and implementation of Electronic Fiscal Devices (EFDs) (Shs. 170 billion); iii. Delay in the gazetting of VAT withholding agents. 2. Some activities such as bench marking exercise, visits to missions abroad were differed to quarter two. 3. Various procurements were initiated and process is still ongoing. Table V1.3: High Unspent Balances and Over-Expenditure in the Domestic Budget (Ushs Bn) (i) Major unpsent balances Programs , Projects Program 1401 Macroeconomic Policy and Management 0.435 Bn Shs SubProgram/Project :03 Tax Policy Reason: Ongoing procurement and transfer to subvention Items 363,172,548.000 UShs 263321 Conditional trans. Autonomous Inst (Wage subvention Reason: Transfer made to subventions 27,437,387.000 UShs 221003 Staff Training Reason: Delayed approval of the training plan 14,839,923.000 UShs 221012 Small Office Equipment Reason: Ongoing procurement 12,125,073.000 UShs 221011 Printing, Stationery, Photocopying and Binding Reason: Ongoing procurement 11,136,951.000 UShs 221002 Workshops and Seminars Reason: Ongoing procurement 0.176 Bn Shs SubProgram/Project :08 Macroeconomic Policy Reason: Procurement process ongoing Accumulation of funds for Macro model model consultancy Items 73,834,504.000 UShs 225002 Consultancy Services- Long-term Reason: Accumulation of funds for Macro model model consultancy 64,405,875.000 UShs 221002 Workshops and Seminars Reason: Funds encumbered for payment 15,099,472.000 UShs 221011 Printing, Stationery, Photocopying and Binding Reason: Procurement process ongoing 2/283 Vote Performance Report Financial Year 2019/20 Vote:008 Ministry of Finance, Planning & Economic Dev. QUARTER 1: Highlights of Vote Performance 9,220,517.000 UShs 228002 Maintenance - Vehicles Reason: Maintenance due in Q2 6,068,171.000 UShs 228003 Maintenance ±Machinery, Equipment & Furniture Reason: Maintenance due in Q2 0.445 Bn Shs SubProgram/Project :1521 Resource Enhancement and Accountability Programme (REAP) Key Result Area 1A & 2A Reason: Procurement process for consultancy services ongoing Activity differed to Q2 due to delayed approval of training plan Items 275,274,432.000 UShs 225001 Consultancy Services- Short term Reason: Procurement process for consultancy services ongoing Program 1402 Budget Preparation, Execution and Monitoring 0.294 Bn Shs SubProgram/Project :02 Public Administration Reason: Training of officers and Mission inspection postponed to quarter 2 due to official commitments that did permit implementation of the activities in the planned time frame. Items 114,112,958.000 UShs 221003 Staff Training Reason: Training of some officers was postponed to quarter Two 73,680,519.000 UShs 227001 Travel inland Reason: Some planned field activities were postponed to Quarter Two due to other official commitments 56,610,591.000 UShs 221016 IFMS Recurrent costs Reason: The activities will be implemented in the subsequent quarters 11,859,172.000 UShs 228002 Maintenance - Vehicles Reason: Pool vehicle broke down completely and is ready for boarding off. Only one vehicle remained and could not absorb the resources released 11,716,538.000 UShs 221009 Welfare and Entertainment Reason: Some commitments we not paid in time 13.332 Bn Shs SubProgram/Project :11 Budget Policy and Evaluation Reason: Funds encumbered for payment by end of the quarter Items 6,229,090,649.000 UShs 225001 Consultancy Services- Short term Reason: Payment encumbered by the end of the quarter 4,202,960,000.000 UShs 225002 Consultancy Services- Long-term Reason: Procurement process for PBS consultant ongoing 2,401,882,317.000 UShs 221002 Workshops and Seminars Reason: Payment encumbered by the end of the quarter 203,355,233.000 UShs 263321 Conditional trans. Autonomous Inst (Wage subvention 3/283 Vote Performance Report Financial Year 2019/20 Vote:008 Ministry of Finance, Planning & Economic Dev. QUARTER 1: Highlights of Vote Performance Reason: wage for BMAU stuff 166,082,997.000 UShs 221011 Printing, Stationery, Photocopying and Binding Reason: Procurement process ongoing 0.231 Bn Shs SubProgram/Project :12 Infrastructure and Social Services Reason: Delays in procurement and some activities were deferred to the second quarter. Items 44,042,857.000 UShs 263321 Conditional trans. Autonomous Inst (Wage subvention Reason: Funds for gratuity to be paid in Q2. 37,252,626.000 UShs 263106 Other Current grants (Current) Reason: Procurement process ongoing. 31,644,823.000 UShs 225001 Consultancy Services- Short term Reason: Activity scheduled for Q2. 22,859,817.000 UShs 221002 Workshops and Seminars Reason: Activity schedules for Q2. 20,592,967.000 UShs 228002 Maintenance - Vehicles Reason: Procurement process ongoing. 0.618 Bn Shs SubProgram/Project :22 Projects Analysis and PPPs Reason: Procurement process ongoing Items 399,264,840.000 UShs 263104 Transfers to other govt. Units (Current) Reason: Transfer to PU 167,040,132.000 UShs 225001 Consultancy Services- Short term Reason: Procurement process ongoing 24,204,513.000 UShs 221011 Printing, Stationery, Photocopying and Binding Reason: Procurement process ongoing 9,580,953.000 UShs 228002 Maintenance - Vehicles Reason: procurement process ongoing 9,190,879.000 UShs 227001 Travel inland Reason: Procurement process ongoing 0.583 Bn Shs SubProgram/Project :1521 Resource Enhancement and Accountability Programme (REAP) Key Result Area 2B; & KRA 3A Reason: Items 552,234,315.000 UShs 221002 Workshops and Seminars Reason: 4/283 Vote Performance Report Financial Year 2019/20 Vote:008 Ministry of Finance, Planning & Economic Dev. QUARTER 1: Highlights of Vote Performance Program 1403 Public Financial Management 0.087 Bn Shs SubProgram/Project :06 Treasury Services Reason: Accumulation of funds Procurement process ongoing Items 43,151,893.000 UShs 221011 Printing, Stationery, Photocopying and Binding Reason: Procurement process ongoing 36,367,535.000 UShs 221003 Staff Training Reason: Funds encumbered 4,034,086.000 UShs 222001 Telecommunications Reason: Accumulation of funds 2,437,061.000 UShs 227002 Travel abroad Reason: Accumulation of funds 537,878.000 UShs 221012 Small Office Equipment Reason: Accumulation of funds 0.074 Bn Shs SubProgram/Project :23 Management Information Systems Reason: Procurement process ongoing Items 45,499,848.000 UShs 221016 IFMS Recurrent costs Reason: Accumulation of funds 10,757,561.000 UShs 221011 Printing, Stationery, Photocopying and Binding Reason: Procurement process ongoing 5,655,123.000 UShs 221002 Workshops and Seminars Reason: Procurement process ongoing 4,303,025.000 UShs 227002 Travel abroad Reason: Procurement process ongoing 4,303,025.000 UShs 228002 Maintenance - Vehicles Reason: Procurement process ongoing 0.107 Bn Shs SubProgram/Project :24 Procurement Policy and Management Reason: Activity deferred to next quarter because of conflicting activities Items 39,446,320.000 UShs 225001 Consultancy Services- Short term Reason: Procurement process on going 38,740,130.000 UShs 221003 Staff Training Reason: Training deferred to next quarter 5/283 Vote Performance Report Financial Year 2019/20 Vote:008 Ministry of Finance, Planning & Economic Dev.
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