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

NAKASEKE DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2018

OFFICE OF THE AUDITOR GENERAL UGANDA Table of Contents Opinion ...... 4 Basis for Opinion...... 4 Key Audit Matters ...... 5 1.0 Performance of Youth Livelihood Programme ...... 5 1.1 Noncompliance with the Repayment schedule ...... 5 1.2 Inspection of Performance of Youth projects ...... 6 1.3 Lack of Project Records ...... 6 2.0 Implementation of the Uganda Road Funds ...... 7 2.1 Budget Performance...... 7 2.2 Status of implementation ...... 8 2.3 Routine manual maintenance ...... 8 2.4 Routine mechanized maintenance ...... 8 2.5 Periodic maintenance ...... 8 Other Matters ...... 8 3.0 Under staffing...... 9 4.0 Double Deployment of Head Teachers in One School ...... 9 5.0 Delayed disbursement of funds to Youth and Women Groups FYR 2017/18 ... 10 6.0 Construction of Primary Schools under Global Partnership for Education ...... 10 6.1 Direct Payments by the Ministry of Education to the Contractor ...... 11 6.2 Incomplete works ...... 11 7.0 Construction works under School Facilities Grant ...... 12 8.0 Lack of Basic Infrastructure in Primary Schools ...... 13 9.0 Inspection of Semuto HCIV ...... 14 10.0 Inadequate Funding of Nakaseke Hospital ...... 15 11.0 Theft of Hospital equipment at Nakaseke Hospital ...... 15 Other Information ...... 16 Management Responsibilities for the Financial Statements ...... 16 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 17 Other Reporting Responsibilities ...... 18 12.0 Management and Utilisation of Natural Resources...... 19 12.1 Lack of legal ownership of Nabika forest reserves and wetlands ...... 19 12.2 Absence of a Distinct Environmental Committee ...... 19 12.3 Lack of Lease Register ...... 20 12.4 Illegal Land Management of the District land by Luwero District Land Board 20

12.5 Lack of a Wetlands Register ...... 21 12.6 Degradation and Illegal activities on River Mayanja wetland ...... 22 12.7 Lack of Land Title for health facilities ...... 24 13.0 Status of basic medical equipment in health facilities ...... 24 APPENDICES ...... 26 Appendix 1: Non - compliance with Repayment Schedules ...... 26 Appendix 2: Implementation of Uganda Road Fund ...... 29 Appendix 3: Staffing Levels for Nakaseke DLG ...... 30 Appendix 4:Double Deployment of Teachers ...... 34 Appendix 5: Delays in Disbursement of Funds to Youth Groups ...... 36 Appendix 6: Delayed/Non Disbursement of Funds to the UWEP Groups ...... 37 Appendix 7: Status of basic medical equipment in health facilities ...... 38

LIST OF ACROYNMS

DLG District Local Government

ISSAI International Standards of Supreme Audit Institution

LGFAM Local Governments Financial and Accounting Manual 2007

LGFAR Local Governments Financial and Accounting Regulations 2007

LGMSD Local Government Management and Service Delivery

MoESTS Ministry of Education Science and Technology and Sports

MoFPED Ministry of Finance Planning and Economic Development

PFMA Public Finance Management Act 2015

UGX Uganda Shillings

YIG Youth Interest Groups

URF Uganda Road Fund

YLP Youth Livelihood Programme

DEC District Executive Committee

HCIV Health Centre IV

IESBA International Ethics Standards Board for Accountants

INTOSAI International Organization of Supreme Audit Institutions

MoGLSD Ministry of Gender Labour and Social Development

NAA National Audit Act

S/C Sub-County

TC Town Council

KMs Kilometres

LC Local Council

IFMS Integrated Financial Management System

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

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion

I have audited the accompanying Financial Statements of Nakaseke 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 Nakaseke 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 Act, 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) through the Local Government Administrations. The programme, which started in the financial year 2013-2014, was to respond to the existing challenge of unemployment among the Youth. The programme is implemented through the District and support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities. The audit focused on an amount of UGX.391, 118,080 disbursed to the District in the Financial Year 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed included 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 and  Whether on a sample basis the funded projects exist and are operating. I made the following observations;

1.1 Noncompliance with the Repayment schedule

It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.405, 915,164 (Interest inclusive) by close of the financial year 2017/2018, only UGX.100, 676,400 (25%) was collected leaving a balance of UGX.305, 238,764 (75%) outstanding as shown in appendix 1.

Delayed repayment was attributed to the failure by the groups to make profits, unwillingness by some groups to repay the funds and the failure by management to enforce recovery of the funds among other reasons. Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund.

According to the Accounting Officer, efforts including monitoring, backstopping, involving police and courts of law had been put in place to recover the funds. Meanwhile, youth groups were advised to seek for re-financing to resume projects.

I advised the Accounting Officer to re-enforce collection measures for maximum recoveries of funds.

1.2 Inspection of Performance of Youth projects

Physical inspection was carried out on two selected projects namely Kinana Bwetagiro Youth Piggery (Sector Agriculture) and Mukisa Kyanya Youth Stationery Shop Project under the trade sector (2014/2015) to ascertain whether they were in existence and executed in accordance with the operational guidelines. The following observations were made;

1.3 Lack of Project Records

Section 4.1 (viii) of the implementation guidelines requires each beneficiary group to maintain basic financial management, community financial procurement procedures and reporting and accountability. I was however not availed such records for review of both Kinana Bwetagiro Youth Piggery and Mukisa Kyanya Youth Stationery Shop Project. Consequently, I was unable to ascertain that the funds received by the group were put to their intended use as no records were availed for verification.

The Accounting officer explained that the groups were trained on record keeping however, the district would continue back stopping to ensure records are in place.

I advised the Accounting Officer to ensure that youth groups comply with guidelines and records are maintained by the groups.

2.0 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 Council.

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;  The monitoring and supervision was carried out by reviewing reports to assess performance.

Based on the procedures performed, the following observations were made;

2.1 Budget Performance

A total of UGX.506, 437,613 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. However, the district receivedUGX.486, 451,495 (96%) below budget resulting into a deficit of UGX.19, 986,118 that constituted 4% of the budgeted amount.

I advised the Accounting Officer to always lobby and obtain all the budgeted funds.

2.2 Status of implementation

A review of planned outputs against actual performance revealed that planned outputs were not fully achieved as shown in appendix 2.

2.3 Routine manual maintenance

A total of 369kms at an estimated cost of UGX.126, 264,356 was planned to be undertaken as shown in appendix 2. Audit revealed that 411.6kms (112%) were actually undertaken at a cost of UGX.120, 346,000 (95%) leading to a saving of UGX.22, 622,356 (18%) of budget.

2.4 Routine mechanized maintenance

A total of 53.3kms at an estimated cost of UGX.117, 740,755 was planned to be undertaken as shown in appendix 2. However, audit revealed that 59.3kms (100%) were actually undertaken at a cost of UGX.117, 815,240 (110.1%). The targeted output was achieved.

2.5 Periodic maintenance

A total of 27.3kms at an estimated cost of UGX.144, 593,805 was planned to be undertaken as shown in Appendix 2. However, audit revealed that 62.6kms (229%) were actually undertaken at a cost of UGX.141.574, 460 (98%).

Other Matters

In addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the Financial Statements.

3.0 Under staffing

The District has an approved staff structure of 1,193 posts, however out of approved staff structure of 1,193, only 922 (77.3%) posts were filled leaving 271 (22.7%) posts vacant as shown in Appendix 3. Understaffing overstretches the existing staff beyond their capacity, creates job- related stress to the fewer staff and negatively affects the level of service delivery to the Community.

The Accounting Officer explained that recruitment was capped by the allocated wage budget but stated that the district had undertaken restructuring and was awaiting approval from the Ministry of Public Service to fill the vacant positions.

I await the outcome of the reported restructuring process.

4.0 Double Deployment of Head Teachers in One School

Section E-c 11 of the public service standing orders states that a public officer shall not be assigned duties of a higher office when there are more senior officers at a higher level than him or her in the same hierarchy. On the contrary; despite the shortage of Head teachers in the district, I noted that the education department deployed more than one head teacher in some schools as shown in appendix 4. In some instances; it was noted that some Education Assistants were heading the school despite the school having two Substantive Head Teachers.

This does not only lead to payment to Head teachers their full entitlement while not performing their duties but also escalates the shortage of head teachers in other schools in the District.

The Accounting Officer promised to revisit the deployment and sort out the issue in the new academic term for 2019.

I advised the Accounting Officer to investigate the anomaly and take appropriate action.

5.0 Delayed disbursement of funds to Youth and Women Groups FYR 2017/18

Chapter 4.6 (i) of the youth livelihood program guideline document provides that Fund disbursements for the approved Youth Projects will be done directly into the individual Youth Interest Groups Accounts in Commercial Banks through the District. In May 2018, the district received UGX.164, 370,000 for 22 youth groups as shown in Appendix 5. However, I noted that the district had not transferred the funds to the approved groups by 30th June 2018. Similarly; in May 2018, the district received UGX.147, 230,000 for 22 women groups as shown in Appendix 6. However, the District had not transferred the funds to the approved groups by 30th June 2018. Delays in disbursement of funds to the interest groups lead to delayed implementation of the groups projects.

The Accounting Officer explained that the groups had to be trained first before receiving the funding. Furthermore, the district was migrated to IFMS in the same period thus setting up the groups on the system delayed the process further.

I advised the Accounting Officer to always ensure timely disbursement of funds to the groups.

6.0 Construction of Primary Schools under Global Partnership for Education

The Government of the Republic of Uganda through the Ministry of Education and Sports borrowed funds from the Global Partnership for Education (GPE) towards the Uganda Teacher and School Effectiveness Project-UTSEP. Part of the funds borrowed was allocated to the construction of facilities in selected primary schools throughout the country.

In Nakaseke DLG, the five (5) beneficiary schools constructed by M/S Three Techno ltd at a cost of UGX.4,004,633,718 included; Kinoni Primary school, Kizongoto Primary School, Magoma Orthodox Primary School, Nakaseke Telecentre Public School, and Nakulamudde Primary School. Review of the transactions and works revealed the following anomalies;

6.1 Direct Payments by the Ministry of Education to the Contractor

The project was implemented under the decentralised modality and the District administration was responsible for supervision and payment. Review of payments at the district revealed that by the end of the financial year, only an advance payment of UGX.800, 926,744 had been made to the contractor.

However, inspection of the contractor’s site records revealed that the contractor had received total payments of UGX.2,362,733,905 as shown below;

SN CERTIFICATE DATE AMOUNT Remarks 0 Advance payment Sep-17 800,926,744 Paid by the district 1 Certificate 1 May-18 650,752,990 Paid by ministry of Education 2 Certificate 2 May-18 390,451,788 Paid by ministry of Education 3 Certificate 3 Jul-18 520,602,383 Paid by ministry of Education Total 2,362,733,905

The direct payments to the contractor of UGX.1,561,807,161 by the Ministry of Education is contrary to the implementation modality (decentralised) and affected the budget and financial performance of the district. Besides; I was not able to verify and confirm the payments since the records were at the Ministry of Education.

The Accounting Officer explained that funds were made available at the year end and the district requested the Ministry to directly pay the contractor since it was realised that the District would not complete the payment process in the available time.

I advised the Accounting Officer to ensure that project implementation is done under the agreed modalities.

6.2 Incomplete works

The construction works were to be executed for a period of nine (9) months starting September 2017. However, at the time of inspection on the 15th of August 2018; construction works including painting, fixing window panes, electrical works and compound designing had not been completed.

Picture of incomplete block at Magoma Orthodox PS Picture of incomplete block at Kinoni PS

Delayed completion of works denies the potential users benefits of early occupancy. Besides; there is a risk that the contractor may charge some extra costs arising from inflation.

I advised the Accounting Officer to enforce monitoring and supervision to ensure all works are completed.

7.0 Construction works under School Facilities Grant

During the period under review, the district received funds totalling to UGX.198,405,005 to construct schools under the school facilities grant. Inspection of the construction works revealed the following shortcomings:-

Project Observations Project Description: Shattering works (doors and windows) were incomplete as shown in Roofing and shutter works at the picture below Wakayamba PS Contractor: Kakalubo (U) limited Cost: UGX.13,740,031

Project Description: The latrine had developed cracks as shown in the picture below; construction of Latrine at Magoma RC PS Contractor: MKJ Investments Limited Cost: UGX.17,000,000

Project Description: The floor was cracked and is peeling off. See the picture below Construction of a 2- The doors and windows did not have locks installed. Classroom block at Mpunge PS Contractor: Rio SR Investments Cost: UGX. 55,681,993

Cracked floor at Mpunge PS

Project Description: The contractor used gauge 30 iron sheets instead of the approved Construction of a 2- gauge 28.

Classroom block at Ngoma COU PS Contractor: Abazuwa Construction Cost: UGX. 56,645,000

The Accounting Officer explained that the contractor was instructed to rectify the defects with in the defect liability period or else do not get paid retention.

I advised the Accounting Officer to ensure close supervision and correction of the defects.

8.0 Lack of Basic Infrastructure in Primary Schools The Government of Uganda introduced the School Facilities Grant in 2007 to provide needy school communities with the basic primary school infrastructure. The target of the grant was for every primary school to achieve a classroom pupil ratio of 1:55, desk pupil ratio of 1:3, latrine pupil ratio of 1:40, and permanent accommodation for at least four teachers. On the contrary; during inspection it was noted that the schools in the district were still very far from achieving the targets. There is acute shortages of facilities in terms of class rooms, furniture, latrines and staff accommodation were noted at different schools as shown below.

School name Observations Magoma RC PS  Has only 2 classrooms  No staff accommodation and office Kirinda PS  Has only 2 classrooms  No staff accommodation and office Ngoma COU Roof blown of classroom as shown below thus some classes share rooms.

Mpunge p/s The pupils sit on the floor due to lack of furniture as shown below;

Kinyogoga Seed A classroom block, Science block and a staff house funded under World Bank in the Secondary financial year 2013/2014 lacked windows and doors, The floor works and painting

School were incomplete as shown below;

Lack of basic school infrastructure affects the academic performance of the schools.

The Accounting Officer explained that the district has lobbied the Ministry of education and the Prime Minister’s Office and other non-government partners who have provided materials for rehabilitation of some schools.

I advised the accounting officer to prioritise schools with severe deficiencies and to lobby for additional funding to support school infrastructure.

9.0 Inspection of Semuto HCIV

Inspection of the Semuto Health Centre IV revealed the following shortcomings;

Department Observation Maternity  Labour suite was too small and congested thus midwives could not move freely Ward and during deliveries Labour Suite  There was no wheel chair to move mothers from labor suite to maternity ward  The ward had no separation for mothers who had caesarean operation to recoup after the operation

Squeezed Labor suit General ward which lacks cubicles

Theatre  There was no running water for over a year thus washrooms and drainage were blocked.  The solar system for lighting and sterilising equipment had weakened and was reported only worked for one hour.  The theatre lamp lacked a bulb and thus not used.

Anesthetic machine and Gas cylinder lying Theatre lamp which is no longer functional idle due to lack of qualified personnel due to non-existence of power.

The Accounting Officer explained that the district did not receive capital development funds and thus used available funds to focus on construction of new health facilities but stated that the District was lobbying for funding to have the critical areas identified addressed.

I advised the Accounting Officer to take up the matter with the responsible authorities and ensure that the challenges are addressed.

10.0 Inadequate Funding of Nakaseke Hospital

During the financial year under review; the hospital received Central Government Grants totaling to UGX.297,642,782 to finance operational costs like; administrative costs, medical and equipment, utilities, cleaning services, supervision and reporting costs, infrastructure and ambulance costs and others. However, I noted that the grant had remained static for several years despite the increase in operational costs of the hospital.

Consequently the hospital has been forced to stop vital services like the provision of meals to patients. Furthermore, the hospital is unable to perform basic maintenance of equipment and infrastructure.

The Accounting Officer explained that the district requested for the upgrading of the Hospital to a Regional referral status which he hoped would come with increased funding and capital development.

I advised the Accounting Officer to keep following up the matter with responsible authorities for increased funding to the Hospital.

11.0 Theft of Hospital equipment at Nakaseke Hospital

Review of finance subcommittee meeting minutes of the meeting held on 6/6/2018 under Min: FSC 09/06/18, revealed that some staff members were involved in the theft of Hospital property that included eleven fire extinguishers, one mattress, flushing toilets systems for the female and male wards, sockets from the isolations wing, and battery from the major theater. The staff members had since been interdicted although there was no indication as to whether the items were recovered.

The theft has exposed Government property at the hospital at risk of catching fire. Besides; it had also affected the general hygiene in the hospital toilets.

The Accounting Officer explained that the staff were arrested by police but were later exonerated due to lack of sufficient information. In the meantime, the district was requested to post more Askaris at the hospital.

I advised the Accounting Officer to plan and replace the stolen equipment.

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 Nakaseke 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,

16 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.

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 District’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 District’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 District to cease to continue as a going concern.  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;

12.0 Management and Utilisation of Natural Resources

12.1 Lack of legal ownership of Nabika forest reserves and wetlands

Sec 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. Documentation review revealed that the district is responsible for 91HA of land on which Nabika Local forest reserve is located. However, ownership of the mentioned resources could not be ascertained in the absence of certificates of ownership by the district. Lack of legal ownership of the natural resources exposes them to possible risks of encroachment and misuse which may result into environmental degradation and extinction of the wetlands and forests.

The Accounting Officer explained that land is claimed by the Buganda Kingdom as being one of the areas which were returned thus makes enforcement difficult.

I advised the Accounting Officer to ensure that the various resources in form of land, forests and wetlands under the management of the district are surveyed and issued with titles in the names of the district.

12.2 Absence of a Distinct Environmental Committee According to Section 14 of the National Environment Act,1995 the Authority shall, in consultation with the district council, provide guidelines for the establishment of a committee on the environment for each district, in this Act referred to as a District Environment Committee. The function of the committee among others is to coordinate the activities of the District relating to the management of the environment, ensure that there are appropriate mechanisms in place to address the poor practices on the natural resources and prepare a district state of the environment report every year.

Contrary to the above; the District does not have an Environment Committee in place which negatively impacts on the management of environment and natural resources As a result; there is no adequate monitoring and supervision of the usage of natural resources in the District.

The Accounting Officer explained that the District was in consultation with NEMA on how to formulate the committees.

I advised the Accounting Officer to prioritise the matter and ensure that a District Environment Committee is established.

12.3 Lack of Lease Register

Section 60(1) (c) of the Land Act, 1998 as amended empowers the District Land Board to take over the role and exercise the powers of the lessor in the case of a lease granted by a former controlling authority. Review of the management of land under lease arrangement revealed that the District did not maintain a lease Register showing lease period, status of present land usage or occupancy, particulars of occupants and status of fees payments in form of premium and ground rent.

Lack of lease information on properties makes it difficult to ascertain the current status of the leased properties which may lead to failure to track the expiry of leases and revenue accruing from lease renewals and annual ground rent.

The Accounting Officer explained that the district started on the process of capturing and surveying on public land blocks was underway and after completion, the district would generate a lease register.

I await the outcome of the stated actions.

12.4 Illegal Land Management of the District land by Luwero District Land Board

Section 56(1) of the Land Act Cap 227, requires each District to establish a District Land Board which is responsible for holding and allocating land in the District which is not owned by any person or authority; facilitating the registration and transfer of

interests in land; taking over the role and exercise the powers of the lessor in the case of a lease granted by a former controlling authority among other functions.

However; it was observed that Luwero District Land Board continued to issue freehold land titles and leases on land under Nakaseke district jurisdiction. This was not only in contravention of the land Act but leads to loss of revenue to the Nakaseke district.

I noted that Nakaseke DLG constructed a strong room at the administration block however; this was not functional due to lack of approval from the commissioner of Surveys and Mapping.

The Accounting Officer explained that; Luwero being the mother district, many of the old titles were still in the names of Bulemezi County and Luwero district thus making the public prefer to transact in Luwero DLG. It was further stated that all cadastral maps, map stocks, and cartridges were transferred to Entebbe land office for digitization in 2017.

I advised the Accounting Officer to recover all the land under the district jurisdiction following appropriate procedures.

12.5 Lack of a Wetlands Register

Section 37(2) on Management of wetlands of the National Environment Act, provides that the authority shall, with the assistance of the Local environment committees, district environment committees and the lead agency, identify wetlands of Local, National and International importance as ecosystems and habitats of species of fauna and flora and compile a national Register of wetlands.

On the contrary; I noted that the district did not maintain an inventory of its total wetland coverage. Failure to identify the wetlands in the district and have a record of wetlands may lead to uncontrolled human activity in the same wetlands.

The Accounting Officer explained that the district lacked sufficient resources to carry out an inventory of the wetland but stated that consultations were underway with NEMA to aid in enforcement and sensitization.

I advised the Accounting Officer to prioritise the registration of wetlands in the district.

12.6 Degradation and Illegal activities on River Mayanja wetland

According to Sec. 37(3) of the National Environment Management Act, the authority may, in consultation with the lead agency and the district environment committee, declare any wetland to be a protected, thereby excluding or limiting human activities in that wetland. River Mayanja starts from Wakiso Town and empties into river Kafu at Ndede Village in Nakaseke district. In Nakaseke district the river flows through the Sub-counties of Semuto, Kapeeka, Kito, Wakyato and Ngoma.

An inspection carried out on the river revealed that it is threatened by un regulated human activities like settlement, farming, stone quarries, sand and clay mining, cattle grazing, charcoal burning, and industrialization as shown below;

Location Observations Kirema Parish,  3 acres of stone quarry dumping unwanted stone, silt and plastics into the Kawoomya LCI wetland and river.  The quarry has no latrines thus miners openly do in the wetland.  The river banks were used for tomato growing and thus herbicides were being poured into the river.  Eucalyptus trees were planted along the river bank and there were attempts to clear the wetland for cultivation as shown below;

Picture of stone quarry along river banks Picture of tomatoe gardens along river banks.

Seggalye A large section of Kyoddingana wetland which drains in Nvuye and then Mayanja has Parish, been cleared for rice growing as shown in the pictures below; Nvunaanwa LCI

Photo showing over 10 acres cleared for rice farming.

Kikyusa Parish The main activities carried out include crop cultivation and animal rearing as shown in Bukukuutu LCI the pictures below;

Picture of Road leading to large scale Picture showing planting in the main stream of cultivation on wetland to collect the wetland. harvests.

Kisimula Parish The swampy forest has been cleared for rice growing and charcoal production as Sebuguzi LCI shown below;

Photo showing burnt swamp in Photo showing charcoal production. This also preparation for cultivation causes some of the swamp fires

Kisumula This site is used for growing of cabbages, tomatoes, charcoal burning and distillation Parish, of alcohol (Waragi) as shown in the pictures below; Namasengere

Photo showing Local brew-waragi being distilled in the river.

The continued undertaking of such practices on the natural resources will continue to have adverse effects on the environment like climate change and unbalanced eco system. In his response the Accounting Officer explained that the district was to carry out an inventory and operations were under way to arrest all encroachers on Mayanja river wetland.

I advised the Accounting Officer to initiate measures to ensure that utilisation of natural resources is in accordance with the law. 12.7 Lack of Land Title for health facilities

Regulation 58 (4) of the Local Government Financial and Accounting Regulations 2007 requires that properties and assets of Local Governments should be properly registered and titles issued. However, I noted that the Hospital does not have a title for the land it occupies. Lack of land title exposes land to the risk of encroachment and land disputes.

The Accounting Officer explained that efforts are under way to liaise with the relevant authorities in trying to secure land titles to all Government facilities including Health centres. He stated that they are currently engaging Buganda kingdom on Nakaseke hospital land but in the meantime the land was fenced off to stop encroachers.

I advised the Accounting Officer to expedite the negotiations and ensure that land titles are secured.

13.0 Status of basic medical equipment in health facilities

Section 5.17.1 of the Health Sector Service standards & Service delivery standards, 2016 requires each health facility to ensure that appropriate medical equipment is available for service delivery and level of care. However; inspection of the medical equipment at Nakaseke General Hospital and Semuto Health Center IV revealed that the facilities lacked some of the required equipment as shown below and those available were in a poor condition as shown below:-

Department General observations Nakaseke General Hospital Semuto Health Center IV Theatre  Many of the equipment required  Many of the equipment required servicing and repair servicing and repair  There was no air conditioning thus risk  Many of the Instrument sets were of contamination during operations. incomplete  Instrument sets for anaesthesia were  1 Oxygen concentrator and cylinder not available which had to be shared with other departments Ophthalmic  Not equipped  Not equipped X-Ray  There was no X-Ray film viewer  Not equipped  The X-Ray protective gear was old  The examination light lacked a bulb Maternity  The incubator and foetal heart detector  Many of the equipment was worn were not functional out or non-functional  The examination light lacked a bulb Laboratory  There were no reagents for many of the  The lab only has a microscope tests  Only 2 microscopes were functional Details are in appendix 7 (a) Details are in appendix 7 (b)

Lack of sufficient equipment in good working condition leads to inaccurate diagnosis and may further lead to high repair costs.

The Accounting Officer explained that the district had made an inventory of the equipment and their functionality and communicated the same to the ministry of health who contracted a service for routine maintenance and repair of medical equipment.

I advised the accounting officer to engage the Ministry of Health and ensure that the facility is sufficiently equipped.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

20th December, 2018

APPENDICES

Appendix 1: Non - compliance with Repayment Schedules

S.NO SUBCOUNTY PROJECT NAME AMOUNT CUMULATIVE OUTSTANDING 5% service Total DISBURSED RECOVERY charge Outstanding 2014/2015 1 Butalangu T/C Buswagiro Youth Cattle Fattening 8,400,000 8,400,000 420,000 8,820,000 2 Butalangu T/C Butalangu Youth Tents & Chairs Project 7,762,000 1,200,000 6,562,000 328,100 6,890,100 3 Butalangu T/C Kinana Bwetagiro Youth Piggery 7,851,800 80,000 7,771,800 388,590 8,160,390 4 Butalangu T/C Mukisa Kyanya Youth Stationery Shop Project 7,762,000 2,680,000 5,082,000 254,100 5,336,100 5 Kapeeka Balibaseka Mbasigule Youth Beef Cattle Rearing Project 9,000,000 3,200,000 5,800,000 290,000 6,090,000 6 Kapeeka Bendegere Namusale Youth Poultry 7,300,000 7,300,000 365,000 7,665,000 7 Kapeeka Naluvule Balatira Youth Tomato Growing Group 6,820,000 500,000 6,320,000 316,000 6,636,000 8 Kapeeka Tulyesiima Youth Beef Cattle Rearing Project 9,000,000 3,000,000 6,000,000 300,000 6,300,000 9 Kasangombe Kasangombe Youth Cattle Rearing Project 10,305,000 500,000 9,805,000 490,250 10,295,250 10 Kasangombe Kikandwa Kabaseke Youth Piggery 8,740,000 1,118,000 7,622,000 381,100 8,003,100 11 Kasangombe Kyangatto Bulemeezi Youth Maize Growing & Trading Team 4,000,000 1,000,000 3,000,000 150,000 3,150,000 12 Kasangombe Tukolere Wamu Youth Dairy Group 8,000,000 3,730,000 4,270,000 213,500 4,483,500 13 Kikamulo Kibose Balandiza Kimeze Youth Coffe Nursery 8,440,000 1,500,000 6,940,000 347,000 7,287,000 14 Kikamulo Kireta Bivamuntuyo Youth Coffee Nursery Group 7,650,000 1,277,000 6,373,000 318,650 6,691,650 15 Kikamulo Luteete Youth Tomatoe Growing Association 6,000,000 1,320,000 4,680,000 234,000 4,914,000 16 Kinoni Aberwanaho Youth Dipo Soda Project 7,500,000 4,500,000 3,000,000 150,000 3,150,000 17 Kinoni Biduku Tubingye Obworo Akayi Youth Bull Fattening Project 9,800,000 2,000,000 7,800,000 390,000 8,190,000 18 Kinoni Keikuuku Bakuseka Magenda Youth Bull Fattening Project 9,800,000 1,500,000 8,300,000 415,000 8,715,000 19 Kinoni Kyamujogwa Youth Goats Rearing Project 6,830,000 4,050,000 2,780,000 139,000 2,919,000 20 Kinyogoga Kamusenene Citizen Youth Goat Rearing Group 8,340,000 8,340,000 417,000 8,757,000 21 Kinyogoga Kinyogoga Youth United Working Group 5,300,000 1,850,000 3,450,000 172,500 3,622,500 22 Kinyogoga Kyamaweno Youth Association Group 6,000,000 2,072,500 3,927,500 196,375 4,123,875 23 Kinyogoga Rukono Youth Bull Fattening Association 9,220,000 2,000,000 7,220,000 361,000 7,581,000 24 Kito Kito Youth Agri-Business Development Project 7,762,480 2,000,000 5,762,480 288,124 6,050,604

25 Kito Kivumu Zabulidewa Youth Maize Growing 6,715,000 6,715,000 335,750 7,050,750 26 Kito Wakataama Youth Maize Farming Association 7,000,000 1,839,000 5,161,000 258,050 5,419,050 27 Kiwoko T/C Kabubu Youth Tukolerewamu Brick Laying 6,757,000 1,450,000 5,307,000 265,350 5,572,350 28 Kiwoko T/C Kiwoko Nakiwo Youth Talents Beef Production Group 8,000,000 2,360,000 5,640,000 282,000 5,922,000 29 Kiwoko T/C Kiwoko Suubi Youth Weaving & Hair Dressing Group 7,150,000 4,076,500 3,073,500 153,675 3,227,175 30 Kiwoko T/C Kyabalele Kiwoko Youth Tukolebukozi Bull Fattening 6,500,000 2,700,000 3,800,000 190,000 3,990,000 31 Nakaseke Butemula Youth Produce B uying & Selling Association 7,000,000 920,000 6,080,000 304,000 6,384,000 32 Nakaseke Kasagga Youth Tomato Growing Association 8,500,000 1,500,000 7,000,000 350,000 7,350,000 33 Nakaseke Kifumbe Youth Bull Fattening 7,560,000 7,560,000 378,000 7,938,000 34 Nakaseke Kikwata Youth Produce Traders Association 7,080,000 2,920,000 4,160,000 208,000 4,368,000 35 Nakaseke T/C Kirasha Youth Development Group 7,762,000 2,680,000 5,082,000 254,100 5,336,100 36 Nakaseke T/C Nezikokolima Youth Development Group 10,000,000 10,000,000 500,000 10,500,000 37 Nakaseke T/C Saza Bazibumbira Nakaseke Youth Tailoring 5,000,000 5,000,000 250,000 5,250,000 38 Ngoma Kamusenene Youth Bull Fattening Group 5,000,000 1,700,000 3,300,000 165,000 3,465,000 39 Ngoma Kikonge Youth Bull Fattening Group 4,540,000 2,300,000 2,240,000 112,000 2,352,000 40 Ngoma Kiteyongera Abalihamwe Youth Bull Fattening Group 4,607,000 3,400,000 1,207,000 60,350 1,267,350 41 Ngoma Natigi Youth Bull Fattening 8,561,800 3,000,000 5,561,800 278,090 5,839,890 42 Ngoma T/C Kalule Youth Tukolebukozi Bull Fattening 6,885,000 1,000,000 5,885,000 294,250 6,179,250 43 Ngoma T/C Kasambya Akwata Empola Youth Bull Rearing Project 6,000,000 3,400,000 2,600,000 130,000 2,730,000 44 Ngoma T/C Kololo Youth Bull Fattening 7,815,000 1,000,000 6,815,000 340,750 7,155,750 45 Ngoma T/C Ngoma Central Alpha & Omega Youth Brick Laying Association 4,100,000 3,467,000 633,000 31,650 664,650 46 Semuto Kalege Poultry Savings & Dev't Youth Group 10,261,000 2,355,000 7,906,000 395,300 8,301,300 47 Semuto Kitoto Youth Produce Buying & Selling 6,750,000 800,000 5,950,000 297,500 6,247,500 48 Semuto Makayi Migingye Youth Tomatoe Growing Association 6,984,000 765,000 6,219,000 310,950 6,529,950 49 Semuto Town Council Wabikokooma Youth Bakery Group 10,000,000 2,257,500 7,742,500 387,125 8,129,625 50 Semuto Town Council Posta Zinunula Youth Hair Dressing Group 10,795,000 2,318,900 8,476,100 423,805 8,899,905 51 Wakyato Tukolere Wamu Youth Group 7,762,000 3,400,000 4,362,000 218,100 4,580,100 52 Wakyato Wakyato Kisoga Beef Production Youth Association 8,450,000 2,490,000 5,960,000 298,000 6,258,000 Totals 391,118,080 95,176,400 295,941,680 14,797,084 310,738,764 Un allocated recoveries- SEE NOTE 5,500,000 5,500,000

Total 391,118,080 100,676,400 290,441,680 14,797,084 305,238,764

Appendix 2: Implementation of Uganda Road Fund

Item Description Planned Actual Variance Amount Amount Amount spent Variance Audit Remarks for Output Output Output Budgeted Released (UGX) (UGX) material output variance KMs KMS (UGX)) (UGX)

Routine Manual Maintenance 369 411.6 -42.6 100,000,000 120,243,356 111,535,000 20,243,356 Met the target. All funds not spent. other structures-culverts 4 4 0 8,400,000 6,021,000 8,811,000 2,379,000 Target met though all funds not released. Routine Mechanized maintenance 53.3 59.3 -6 68,865,003 115,616,755 115,691,240 -46,751,752 Target met. Extra funds released. Culverts 3 3 6,300,000 2,124,000 2,124,000 4,176,000 66% of funds not released. 3 culverts not purchased. Periodic Maintenance 27.3 62.6 -35.3 204,587,550 129,443,805 129,443,460 75,143,745 Target met although all funds not released. Culverts 5 7 -2 10,500,000 15,150,000 12,131,000 -4,650,000 Performed well. Road safety works 0 0 Other qualifying works- 0 0 0 0 Consultancy works Mechanical imprest 75,426,535 74,708,686 74,588,000 717,849 0.95% of funds not released District road committee operations 4,000,000 3,140,000 3,220,000 860,000 21.50% of funds not released Mandatory Signage posts 13,600,000 5,100,000 13,600,000 8,500,000 More funds spent compared to the release. Supervision/Administration costs 14,758,525 14,903,893 15,321,416 -145,368 More funds spent compared to the release. Total 506,437,613 486,451,495 486,465,116 19,986,118

Appendix 3: Staffing Levels for Nakaseke DLG

Job Title Salary Approved Posts Filled Vacant Scale

Office of the CAO Personal Secretary U4 1 0 1 Driver U8 1 1 0 Sub Total 2 1 1 Administration Dept Senior Office Supervisor U5 1 0 1 Stenographer Secretary U5 2 1 1 Office Attendant U8 3 2 1 Driver U8 2 0 2 Sub Total 8 3 5 Council & Statutory Bodies Asst. Records Officer U5 1 0 1 Records Assistant U7 1 0 1 Office Attendant U8 2 1 1 Sub Total 4 1 3 Education Dept Educ. Officer (SNE) U4 1 0 1 Sub Total 1 0 1 WORKS DEPARTMENT District Engineer UIE 1 0 1 Assistant Engineering Officer ( Building & Water) U5 2 1 1 Sub Total 3 1 2 COMMUNITY BASED SERVICES DEPARTMENT DCDO UIE 1 0 1 SCDO Gender & Culture U3 1 0 1 Sub Total 2 0 2

NATURAL RESOURCES DEPT Dist. Natural Resources Officer UIE 1 0 1 Sen. Land Magt Officer U3 1 0 1 Sen. Environment Officer U3 1 0 1 Forest Ranger U7 2 1 1 Assistant Records Officer U5 1 0 1 Forest Guard U8 1 0 1 Sub Total 7 1 6 Planning Unit Stastician U4 1 0 1 Sub Total 1 0 1 INTERNAL AUDIT Principal Internal Auditor U2 1 0 1 Senior Internal Auditor U2 1 0 1 Examiner of Accounts U5 2 1 1 Copy typist U7 1 0 1 Driver U8 1 0 1 Sub Total 6 1 5 Finance Dept District Head of Finance UIE 1 0 1 Office Attendant U8 1 0 1 Sub Total 2 0 2 PRODUCTION DEPT. Principal Veterinary Officer U2 1 0 1 Principal Commercial Officer U2 1 0 1 Senior Commercial Officer U3 1 0 1 Commercial Officer U4 1 0 1 Vermin Control Officer U4 1 0 1 Sub Total 5 0 5 Sub County Chief/ Senior Assistant Secretary U3L 10 9 1

Senior Accounts Assistant U5 UP 10 6 4 Community Development Officer U4 UP 10 6 4 Fisheries Officer U4 10 1 9 Parish Chief U7 50 45 5 Sub total 90 67 23 Primary Education Head teacher U4 113 55 58 Deputy Head teacher U5 113 37 76 Education Assistant II U7 614 699 0 Sub Total 840 706 134 DHO'S OFFICE District Health Officer UIE SC 1 0 1 Senior Health Educator U3 1 0 1 Senior Environment Officer U3 1 0 1 Sub Total 3 0 3 NAKASEKE HOSPITAL Medical Officers, special grade(community) U2Sc 1 0 1 Medical Officers, special grade(Inter Med) U2Sc 1 0 1 Public Health Dental Officer U5Sc 3 2 1 Principal Nursing Officer U3Sc 1 0 1 Nursing Officer (Nursing) U5Sc 17 15 2 Public Health Nurse U5Sc 3 2 1 Enrolled Nurse U7U 30 28 2 Enrolled Midwives U7U 27 15 12 Nursing Assistant U8U 20 15 5 Health Educationist/Educator U4Sc 1 0 1 Psychiatric Clinical Officer U5Sc 1 0 1 Assistant Entomological Officer U7U 2 0 2 Health Assistant U7U 2 1 1 Assistant Health Educator U5Sc 1 0 1

Anaesthetic Attendant / (Theatre Attendant?) U6U 1 0 1 Theatre Assistant U8U 2 1 1 Laboratory Technologist U5Sc 1 0 1 Personal Officer U4Sc 1 0 1 Senior Accounts Assistant U5L 1 1 0 Cold Chain Assistant U7U 1 1 0 Artisan U8U 3 1 2 Sub Total 120 82 38 HEALTH CENTRE IV (2) Dispensers U5 2 0 2 Nursing Officer (Nursing) U5 4 4 0 Enrolled Nurse U7 10 6 4 Anaesthetic Officer U5 2 0 2 Cold Chain Assistant U7 6 2 4 Sub Total 24 12 12 HEALTH CENTRE III (5) Nursing Assistant U8 15 7 8 Senior Clinical Officer U4 5 4 1 Assistant Inventory Management Officer U5 5 4 1 Sub Total 25 15 10 HEALTH CENTRE II (10) Enrolled Midwives U7 10 5 5 Nursing Assistant U8 30 27 3 Health Assistant U7 10 0 10 Sub Total 50 32 18 Grand Total 1193 922 271

Appendix 4:Double Deployment of Teachers

School Title Name Salary scale BUKALABI C/U Head teacher Kinyenya Robert Robinson U4 Head teacher Kakooza Joseph U4 BUTIIKWA PROJECT PS Head teacher Ssenyonga Richard U4 Head teacher Ssenyondo Ramathan U4 KADDUNDA P/S Senior Education Assistant/ Head teacher Kiganira Joseph U6 Head teacher Kaweesa Martin U4 KAMULI C/U Head teacher Kalete Stanley U4 Head teacher Sebatooya Vincent U4 KATOOKE UMEA P/S Education Assistant/Head teacher Kyakonye Muhammed U7 Head teacher Isabirye Fred U4 KIJAGUZO P/S Senior Education Assistant/Head teacher Kayondo Claudius U6 Head teacher Golooba Timothy U4 Head teacher Ssetumba Anthony U4 KIKANDWA C/U Head teacher Lukanga Fredrick U4 Head teacher Kalyowa Joseph U4 KIRINDA C/U Education Assistant/Head teacher Wasswa Wilson U7 Head teacher Odoi Kizza Stephen U4 KIWOKO C/U Deputy/Head teacher Walyaula John Smutts U5 Senior Education Assistant/Deputy Head teacher Tabani Henry U7 KIZONGOTO P/S Head teacher Maasa Stephen U4 Head teacher Lubega Vincent U4 KYAJJINJA UMEA EA/ Head teacher Matovuharuna U7 Head teacher Magala Newton U7 KYETUME TOKIIKA Head teacher Kabaseke John U4 Head teacher Nansamba Margaret U7 Head teacher Kalule Saul U4 LUKUMBI P/S SEA/ Head teacher Nyombi Augustine U6

Head teacher Jemba Asaph U4 LUTEETE CU Head teacher Nabayego Sarah U4 Head teacher Wasswa Samuel U4 MARANATHA P/S Head teacher Kakembo Milly U4 Head teacher Kavuma Edward U4 MIFUNYA CU Head teacher Ssenyumba Andrew U4 Head teacher Luzira Edith Nassinde U4 NAKASEETA R/C SEA/ Head teacher Ssebirumbi John U6 Head teacher Mwangu Uthuman U7 NAKASEKE – BUTALANGU PUBLIC P/S Senior Education Assistant/Head teacher Bwire Philex Ogumbo U6 Head teacher Musana Mugwere Stephen U4 NAKULAMUDDE Senior Education Assistant/Head teacher Lubwama Lawrence U6 Head teacher Kizito Daniel U4 WANSALANGI P/S Senior Education Assistant/Head teacher Nakubulwa Justine U6 Head teacher Zziwa Mensuialum U7

Appendix 5: Delays in Disbursement of Funds to Youth Groups

Sub-county Project name Sector Type Amount approved NAKASEKE S/C Kasambya Bodaboda Development Association. Transport Bodaboda 8,000,000 KASANGOMBE Nakaseeta Youth Boda -boda Group Transport Boda-Boda 8,000,000 SEMUTO T/C Yesu Amala Unisex Saloon Project Service Salon 8,400,000 SEMUTO T/C Kikondo Development group. Agriculture Tomato Growing 9,250,000 KAPEEKA S/C Nkumala Youth Maize Growing Project Agriculture Maize growing 7,000,000 SEMUTO S/C Kiteredde Youth Produce Traders Group. Trade Produce buying 9,000,000 KITO Negwozadde Wakatama Youth Group Agriculture Maize growing 6,470,000 KITO Kivumu Youth Stars Youth Group Agriculture Maize growing 6,500,000 KITO Kijebeejo Development Group - Maize growers. Agriculture Maize growing 6,500,000 KIWOKO T/C Prophi Youth Events Management Project Service Events Mgt 8,200,000 NAKASEKE S/C Mifunya Youth Development Association Agriculture Produce buying 7,500,000 KAPEEKA S/C Agali Awamu Youth Group Kasiga - Lusaana Agriculture Poultry 8,000,000 KAPEEKA S/C Toil & Harvest youth group. Agriculture Piggery 7,000,000 SEMUTO S/C Ssegalye Trade and industry Youth Development Agriculture Produce buying 6,000,000 KINYOGOGA Kagongi youth Bull Fttening Group Agriculture Bull Fattening 8,000,000 KINYOGOGA Rwamahungu Youth Bull Fattening Agriculture Bull Fattening 8,000,000 KINYOGOGA Katatembwa Youth Bull Fttening Group Agriculture Bull Fattening 8,000,000 KASANGOMBE Kituntu Youth Piggery Project Agriculture Piggery 8,000,000 NGOMA T/C Kasambya Tukolere Wamu Bull Fattening Agriculture Bull Fattening 7,000,000 WAKYATO Twezimbe Kanyale Youth Group Bull Fattening Agriculture Bull Fattening 6,500,000 KIKAMULO S/C Kikubanimba Youth Piggery Development Group Agriculture Piggery 6,500,000 NGOMA S/C Bulamba Youth Bull Fattening Group Agriculture Bull Fattening 7,200,000 Total 165,020,000

Appendix 6: Delayed/Non Disbursement of Funds to the UWEP Groups

Sub county Group Project Amount released Kasangombe S/C Kasangombe Catering and Decoration Services Women's Group. Catering 4,000,000 Kasangombe S/C Mwera "B" Catering Services Project Women's Group. Catering 2,000,000 Semuto T/C Ssuubi Women's Group Piggery 6,000,000 Kinoni S/C Tweyombekye Kyensande Women Devt group. Bull fattening 7,750,000 Kinoni S/C Nyekundire Rurenga Women's Devt group. Bull fattening 7,000,000 Kinoni S/C Nakalongo Women Devt group Bull fattening 7,000,000 Ngoma T/C Twesige Mukama FSG - Ngoma Bull fattening 7,120,000 Ngoma T/C Tumutendereze Poultry Rearing Women group. Poultry 7,000,000 Ngoma T/C Twine Masiko Kakobyo Bull Fattening Women Group Bull fattening 7,000,000 Kito S/C Kwagalana Kijeebeejo Women's group. Decoration 7,500,000 Kito S/C Kyosimba Onaanya Women's group. Maize growing 5,350,000 Kinyogoga S/C Kyegombwa Bakyala Twekulakulanye group Bull fattening 7,000,000 Kinyogoga S/C Twezimbe Women's Group Bull fattening 7,760,000 Kinyogoga S/C Kivuriya Women Bull Fattening Bull fattening 7,000,000 Semuto S/C Golokola Yaka Piggery Women Group. Piggery 6,000,000 Semuto S/C Bbambaga Kwagalana Tent & Chairs Saving Women Group. Decoration 3,000,000 Wakyato S/C Kisoga Parish Women's Development Group. Maize growing 6,000,000 Wakyato S/C Twekembe Masgid Noor Women's Bull Fattening. Bull fattening 7,750,000 Wakyato S/C Mityomere Women's Group Bull Fattening Bull fattening 7,000,000 Butalangu T/C Twezimbe Women's Group Cattle Fattening Project. Bull fattening 7,000,000 Butalangu T/C Tuli Kimu Muwaluzi Women Cattle Fattening Project. Bull fattening 7,000,000 Kikamulo S/C Twegatte Kiryannongo Development Women's Group Bull fattening 7,000,000 Kikamulo S/C Mukutya Mukama Kibose Farmers Group Bull fattening 7,000,000 Total 147,230,000

Appendix 7: Status of basic medical equipment in health facilities

7(a): Nakaseke Hospital

THEATRE. No. Name of Equipment Required Use/purpose Available Condition Remarks quantity Quantity 1 Anaesthetic Unit, EMO with vaporizer. 3 For anaesthetizing 1 Fair Requires Servicing 2 Electro surgical unit 2 Cutting 1 Good 3 Operating table hydraulic 2 For operation 2 Good 4 Operating light ceiling 2 Viewing 2 Fair Requires Servicing 5 Operating light mobile 2 Viewing 1 Poor Requires Servicing 6 Oxygen concentrator 1 Regulating oxygen 2 Fair Requires Servicing 7 Oxygen cylinder plus regulator 2 Provision of oxygen 2 Good 8 Resuscitation manual Adult 2 Help someone breath 1 Good 9 Resuscitation manual infant. 2 For breathing 10 Suction apparatus 2 Remove mucus or 2 1 good 1 needs repair secretion 1faulty 11 X-Ray film viewer 1 Seeing films - 12 Diagnostic equipment set for MD 2 Diagnose diseases - 13 Instrument set –General Anaesthia 1 Help in giving general - Anesthesia 14 Instrument set- anaesthetic 2 For giving anesthesia - intubation 15 Instrument set anaesthetic local drug 2 For giving drug - 16 Instrument set- anaesthetic peadiatric 2 For giving anesthesia - 17 Instrument set anaesthesia valves, 2 Helps in inhalation of - masks anesthesia 18 Instrument set- General surgery, large 2 For operation Available Good More required 19 Instrument set-hernia, 1 Helps in removal of hernia Available Fair Need for more hydrocoelectomy instruments 20 Instrument set-hysterectomy 1 For removal of uterus Not available Should be provided 21 Instrument set- laparotomy 1 General operations Available Fair Need more instruments 22 Instrument set- lumber puncture 1 Obtaining specimen Not available - Should be provided Adult

23 Instrument set- lumber puncture 1 Obtaining specimen Not available - Should be provided paediatric 24 Instrument set- ceasarean 2 For caesarean section Available Fair Need more 25 Instrument set - Gynaecology 1 For gyn procedures Not available - Should be provided 26 Instrument set-Orthopaedics 1 For bone operations Available Good - 27 Instrument set- pleural biopsy 1 Getting samples Available Good Need for more 28 Instrument set skin biopsy 1 Obtaining samples Available Good Need for more 29 Instrument set- skin graft 1 For cutting parts Not available - Should be provided 30 Instrument set tracheotomy 1 For trachea operations Available Good Need for more 31 Instrument set- tubal ligations 1 Cutting tubes Not available - Should be provided 32 Instrument set- urology 1 Repair of urinary system Available Good Need for more 33 Instrument set- vasectomy 1 For cutting vase deferens Available Good Need for more

NB. Not on standard equipment list but considered to be necessary. 1 Air conditioner 2 Fresh Air Not available - Should be provided 2 Sphygmomanometer 5 For monitoring Bp Available Good Need for more 3 Theater stools 10 For sitting on Available Fair Need more 4 Recovery beds 4 Patients to recover Available Good To be maintained 5 Drip stands 10 Hold and elevated drips Available Good Need for more 6 Pulsoximeter 10 For monitoring pulse Not available - Should be provided.

X-RAY Department. SN NAME OF EQUIPMENT Required USE /PURPOSE Available CONDITION REMARKS Quantity Quantity 1 X-Ray film viewer 2 Critical viewing of films (1)available Not working Needs bulbs to be replaced 2 X-Ray protective wear 5 For protection from rays (3)available One is very old They are enough 3 Examination light 1 For viewing Exists Not working Need replacement of bulbs 4 X-Ray marker 2 Marking left & right Not available - Should be provided 5 Diagnostic equipment for MD 1 For diagnosing Not available - Should be provided 6 X-Ray developer tank 1 Keeping developer Available Good chemical 7 Ultra sound scanner 1 Seeing what is not visible Available Good Need a better machine with the eyes with two probe s and

color Doppler for

NB. Not on the standard equipment list but considered to be necessary. 1 CT Scan 1 Assessing the brain and Not available - Should be provided other parts 2 Doppler machine 1 Monitoring heart beat Not available - Should be provided 3 X-Ray sixer 20 Taking image Not available - Should be provided 4 Led hand gloves 4prs Protection 2 pairs available Good These are enough 5 Gonadal shields 6 Protection of the gonad Available Good Enough

Maternity. SN NAME OF EQUIPMENT Required USE/PURPOSE Quantity CONDITION REMARKS Quantity Available 6 BP machine maternity ward 2 Taking BP Available 1 functional 1 needs a battery –not functional 7 Diagnostic equipment set for the ward 1 Diagnose conditions 8 Delivery bed 2 For delivery Available Good - 9 Diagnostic equipment set for MCH 2 Diagnose MCH cases cases 10 Foetal heart detector, Doppler 1 Detecting featal heart Available Non functional Need servicing 11 Hospital bed-bay cot 2 Where babies rest Available Good - 12 Incubator infant 2 For warmth Available (1) Not Needs servicing functioning 13 Instrument set delivery 6 Safe delivery Available Good - 14 Oxygen concentrator 1 Regulates flow of oxygen Available Good - 15 Oxygen cylinder 1 Contains oxygen Available Good Not in use 16 Phototherapy unit 1 Manage jaundice Available Good Good 17 Resuscitation manual 1 Help in breathing Available Good - 18 Resuscitation infant 1 Help in breathing Available (1) good - 19 Suction apparatus- electric 2 Removes mucus Available Good 20 Suction apparatus, foot 2 Removes mucus Available (1) Good 21 Vacuum extractor 2 Removes the baby Not available

NB Not on standard list but considered to be necessary. 22 Electric warmers 2 Warmth provision Available Good

23 Examination light 2 Viewing Available Non function Needs servicing 24 Drip stands 10 Hold drips Available Good - 25 Infant resuscitation table 2 Where resuscitation is done Available Good - 26 Pulsoximeter 10 Determine the pulse Available (1) Good - 27 MVA set 10 Helps in incomplete abortion Not available 28 Wheel chair 2 Support patients movement Available

LABORATORY. SN NAME OF EQUIPMENT Required USE/PURPOSE Quantity Available CONDITION REMARKS Quantity 1 Glass ware, plastic, laboratory 1 For measurement of reagents 2 Balance laboratory single pan 1 For weighing 00 - - 3 Balance laboratory precision 1 Outstanding weighing 00 - - 300g/0.01 performance 4 Centrifuge 8piece electric1 1 Blood separation to get 00 - - serum 5 Centrifuge haematocrit electric with 1 Blood separation to get 00 - - reader serum 6 Centrifuge manual 2 Separate blood and whole 00 - - blood 7 Colorimeter with concentration 1 Blood estimation 1 Functional Good reading 8 Counter differential WBC 2 For counting WBC 00 - - 9 Counter chamber Fuchs Rosenthal 2 Counting 04 Not functional 10 ESR Apparatus westergren 2 Monitoring cell segmentation 01 Functional Good 11 Haemoglobin meter 2 For HB 00 - - 12 Incubator culture 1 Determine sensitivity 01 Not functional Good 13 Microscope binocular 1 For seeing micro organisms 08 2 are Others need repair functional 14 Shaker VDRL 1 For mixing O2 1 is functional The other is kept 15 Sterilizing hot oven 1 Disinfection 01 Not functional - 16 Urinometer 1 Urine gravity 00 - - 17 Water distillation apparatus 4 litre 1 For purification 00 - - per hour 18 Instrument set laboratory basic 1 Assortment of general laboratory instruments

19 Refrigerator 2 Keeping reagents 07 2 are not functional 20 Blood bank refrigerator 02 Keeping blood 02 functional Good

NB. Not on the standard equipment but considered to be necessary 21 Bio-safety cabin 1 For storage 1 Not functional No socket and alcohol 22 Automatic pipettes 1000microLitters 4 For pipetting 2 23 Ups 2 Regulating electricity 07 1 functional Good 24 Timers 2 For timing 02 Functional Good 25 Wall clock 6 For timing 01 Functional Good 26 Help B viral machine 1 Counting the load 00 - - 27 Weighing balance electric 2 For weighing 00 - -

7(b):Semuto Health Centre 1V

Theatre Sn Name of equipment Required Use/purpose Quantity Condition Remarks Quantity available 1 C/s sets (caesarean sets) 5 For C-Section operations YES 2;1 non- functional,1 Needs repair functional 2 Oxygen cylinders (large size) 3 For administration of Oxygen YES 2; 1 functional- ,1 non- Needs repair functional. 3 Hernia sets 4 For operation and management of Hernia yes 3; in good condition One needs replacement 4 D&C sets 3 Used for dilatation and curettage NO 5 MVA 3 For manual volume aspiration YES 8 functional More than required 6 Ambu bag 7 1. Neonatal 2 Used to provide positive pressure NO Required ventilation 8 2. Adult 2 Used to provide positive pressure NO Required ventilation 9 Penguin sucker 2 Helps in clearing the babies airway NO Required 10 Nasal oxygen prongs 10 Used to deliver supplementary oxygen NO Required 11 Laparotomy set 2 Surgical incision into the abdomen for YES No longer a set ie 7 big evacuation or preparation for surgery receivers, 6 small and 10 big sized. 12 Pulse oximeter 2 Non-invasive method for monitoring No oxygen levels Suction machine 14 1. Manual 1 Extraction of mucus and other fluids NO 15 2. Electric 1 Extraction of mucus and other fluids NO 16 Boyle’s machine bp calf 5 For administering anaesthesia 17 Anaesthetic trolley 1 For administering anaesthesia NO 18 Oxygen concentrator 10 For administering oxygen YES 2 I functional and shared between departments, and 1 non-functional 19 Portable operating light 2 Provide light during operations yes 1 non-functional

20 Laryngoscope 1 Used for examining the larynx NO 21 Blood pressure machines[bp] 2 Measuring pressure yes 1 functional using shard among the whole hospital 22 Autoclave 22 1. Electric 1 Used for sterilization YES 6 But all non-functional ie 4manuel & 2 electrical 23 2. Non electric 1 Used for sterilization YES AS above 24 Steam steriliser 1 Sterilising medical equipment to get rid NO They use Auto of bacteria and other pathogens clave.

OPHTHALMIC DEPARTMENT 1 Slit lamp 1 Used for examining the interior of the eye NO 2 Used to determine the intraocular NO Tonometer 2 pressure 3 Majorly for the inspection of the retina NO 1 but on hired by Ophthalmoscope 2 department 4 Used in reflection and refraction NO 1 but on hired by Refraction set 2 demonstrations department 5 For examining and surgery of the eye NO 1 but on hired by Lid rotation set 2 department 6 Loop (with lights and Used in eye surgery NO 1 but on hired by 3 battery) department

MATERNITY DEPARTMENT 1 Delivery sets 5 For the delivery of new born YES 5 All in good condition 2 Measuring blood pressure YES 4, 2 NON FUNCTIONAL 1 manual but is DIGITAL AND 1 shared between all Blood pressure machines[bp] 5 MERCURY departments 1 ON & OFF 3 Used in determining the blood YES 1 functional Doppler (hand held) 1 flow 4 Allow access to the foetus YES 2 WOODEN non- Only 3 functional, Fetoscopes 10 functional/ 3 functional lacks 7 5 Episiotomy set( scissors) 2 To aid child delivery YES 18 all in good condition. All make 3 sets 6 MVA sets (manual vacuum 2 For manual volume aspiration YES 1 worn out, 2 functional

aspiration sets) 7 Ultra sound scan machine Used for scanning NO 1 (basic) for obstetrics 8 Used for aspiration or cleaning YES 1 functional Lacks more 4 Penguine sucker 5 of mucus Ambubag 9 Used to provide positive NO Adult 2 pressure ventilation 10 Used to provide positive YES 6 FUNCTIONAL Neonatal 3 pressure ventilation Autoclave 11 Used for sterilization YES 2;1 non-functional, 1 Electric 1 functional shared by all departments 12 Used for sterilization YES 1 functional but not in Non electric 1 use-idle 13 For incision of birth control >Uterine sound 8 All the make 2 sets devises teneculam 7 >sponge holding fosep 12 >straight scissor 3 IUD set( not in sets) 2 >vaginal Large 22 functional, 1 spectrum(cuscos) non-functional medium 9 functional & sml 2 functional and 1 non- functional. 14 For removing in-plants Mosquito artery fosep 4 curved but 2in good Surgical bladde condition , 2 rusted Implant removal set 2 14 straight in good condition

LABORATORY DEPARTMENT 1 Keep reagents below room NO Refrigerator for reagents 1 temperature 2 Keeping blood at recommended NO Blood bank refrigerator 1 temperature

3 For microscopic examination of YES 1 functional Working well Microscopes 2 samples 4 Electric centrifuges (bench Separation of fluids from NO 5 top) densities 5 Autoclave (in wash up) 1 For sterilization NO 6 Bunsen burner 1 For drying slides NO 7 Colorimeter 1 Measuring the intensity of colour NO 8 Haematology analyser Complete blood count machine NO 1 (CBC) 9 For determination of the NO Chemistry analyser 1 concentration of analyses