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Office of the Auditor General THE REPUBLIC OF UGANDA OFFICE OF THE AUDITOR GENERAL ANNUAL REPORT OF THE AUDITOR GENERAL FOR THE YEAR ENDED 30TH JUNE 2014 VOLUME 4 STATUTORY CORPORATIONS TABLE OF CONTENTS 1.0 Introduction ........................................................................................................... 1 2.0 Responsibilities Of Public Organizations On The Financial Statements .......................... 1 3.0 Status Of Accounts Audited During The Year ............................................................. 1 3.1 Audits In Progress .................................................................................................. 4 3.2 Types Of Opinions Issued ........................................................................................ 4 3.3 Types Of Opinions Explained ................................................................................... 6 4.0 Key Audit Findings .................................................................................................. 7 5.0 Summary Of General Audit Findings ....................................................................... 10 Energy Sector ................................................................................................................. 22 6.0 Amber House Limited ............................................................................................ 22 7.0 Electricity Regulatory Authority .............................................................................. 24 8.0 Kilembe Mines Limited - Year Ended 30th June, 2013 ............................................... 26 9.0 Uganda Electricity Generation Company Limited- Year Ended – 31st December 2013 ................................................................................................................... 27 10.0 Uganda Electricity Distribution Company Limited - Year Ended 31st December, 2013 ................................................................................................................... 31 11.0 Uganda Electricity Transmission Company Limited - Year Ended 31st December, 2013 ................................................................................................................... 35 Uganda Electricity Transmission Company Limited Projects ....................................... 38 12.0 Energy For Rural Transformation Project (Bank Of Uganda Component) –Year Ended 30th June, 2014 .......................................................................................... 38 13.0 Ert - Uganda Energy Credit Capitalisation Company ................................................. 39 14.0 Ert - Private Sector Foundation Uganda .................................................................. 40 15.0 Ert Ii – Project Coordination Unit – Year Ended 30th June, 2014 ................................ 41 16.0 Ert Ii – Rural Electrification Agency ........................................................................ 52 17.0 Esdp- Kawanda- Masaka Power Line – Year Ended 30th June 2014 ........................... 53 18.0 Ert Ii – Uganda Communications Commission – Year Ended 30th June 2014............... 55 19.0 Interconnection Of Electrical Grids Of Nile Equatorial Lakes Countries (Nelsap) Uganda – Year Ended 31st December 2012 ............................................................. 57 20.0 Interconnection Of Electrical Grids Of Nile Equatorial Lakes Countries (Nelsap) Uganda – Year Ended 31st December, 2013 ............................................................ 61 i 21.0 Mbarara Nkenda & Tororo Power Transmission Lines Project – Year Ended 31st December 2012.................................................................................................... 68 22.0 Mbarara Nkenda & Tororo Power Transmission Project- Year Ended 31st December 2013.................................................................................................... 69 23.0 Rural Electrification Agency ................................................................................... 70 Health Sector ................................................................................................................. 71 24.0 Allied Health Professionals Council-Year Ended 30th June 2014 ................................. 71 25.0 National Drug Authority- Year Ended 30th June 2014 ............................................... 72 27.0 National Medical And Dental Practioners Council- Year Ended 30th June 2014 ............ 78 28.0 National Medical Stores – 30th June 2014 ................................................................ 79 29.0 The Uganda Nurses And Midwives Council – Year Ended 30th June 2014 ................... 85 Education & Sports Sector ............................................................................................. 86 30.0 Mandela National Stadium – Year Ended 31st December 2013 .................................. 86 31.0 Nakivubo War Memorial Stadium- Year Ended 31st December 2013 ........................... 93 32.0 National Council For Sports- 30th June 2014 ........................................................... 98 33.0 National Curriculum Development Centre-Year Ended 31st December 2014 .............. 104 34.0 National Council For Higher Education-Year Ended 30th June 2014 ......................... 106 35.0 Management Training And Advisory Centre- Year Ended 31st December 2013 .......... 108 36.0 Uganda National Examinations Board- Year Ended 30th June 2014 .......................... 118 Information And Communication Technology ............................................................ 121 37.0 National Information Technology Authority Uganda (Nita-U) – Year Ended 30th June 2014 ......................................................................................................... 121 38.0 New Vision- Year Ended 30th June 2014 ................................................................ 126 39.0 Uganda Broadcasting Corporation ........................................................................ 130 40.0 Uganda Communications Commission – Year Ended 30th June 2014 ........................ 144 41.0 Uganda Printing And Publishing Corporation – 30th June 2014 ................................ 148 42.0 Uganda Printing And Publishing Corporation – 30th June 2013 ................................ 152 43.0 Uganda Printing And Publishing Corporation – 30th June 2012 ................................ 156 44.0 Uganda Institute Of Information & Communication Technology .............................. 163 45.0 Uganda National Council Of Science & Technology – 30th June 2014 ...................... 171 46.0 Uganda Post Limited - Year Ended 30th June 2014 ................................................ 175 Tourism And Trade Sector ........................................................................................... 188 47.0 Hotel And Tourism Training Institute – Year Ended – 30th June 2014 ..................... 188 ii 48.0 Nile Hotel Limited – Year Ended 31st December 2013 ............................................ 192 49.0 Uganda Development Corporation – Year Ended 30th June 2014 ............................ 193 50.0 Uganda Export Promotion Board – Year Ended ...................................................... 197 51.0 Uganda National Bureau Of Standards –Year Ended .............................................. 203 52.0 Uganda Tourism Board – Year Ended – 30th June 2014 ......................................... 207 53.0 Uganda Wildlife Authority – Year Ended 30th June 2014 ........................................ 210 54.0 Uganda Wildlife Training Institute – Year Ended .................................................... 213 Lands And Housing Sector ........................................................................................... 216 55.0 National Housing & Construction Company- Year Ended 31st December 2013 .......... 216 Social Development Sector .......................................................................................... 245 56.0 National Council For Children – Year Ended 30th June 2014 ................................... 245 57.0 National Council For Disability - Year Ended 30th June 2014 ................................... 246 58.0 National Library Of Uganda – Year Ended 30th June 2014 ...................................... 247 59.0 National Social Security Fund – Year Ended 30th June 2013 .................................... 252 60.0 National Women Council – Year Ended 30th June 2014.......................................... 255 61.0 National Youth Council – Year Ended 30th June 2014 ............................................ 257 62.0 Uganda National Cultural Centre – Year Ended 30th June 2014 ............................... 259 Agriculture Sector ........................................................................................................ 267 63.0 Coordinating Office For Control Of Trypanosomiasis In Uganda- Year Ended 30th June 2014 .................................................................................................. 267 64.0 Cotton Development Organization – Year Ended 31st October 2014 ......................... 271 65.0 Dairy Development Authority – Year Ended 31st December 2014 ............................ 273 66.0 National Animal Genetic Centre & Data Bank- Year Ended 30th June 2014 .............. 279 67.0 Uganda Coffee Development Authority – Year Ended ............................................. 294 68.0 Uganda Livestock Industries Limited- Year Ended 31st December 2002 ................... 296 69.0 Uganda Livestock Industries Limited –Year Ended 31st December
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