Office of the Auditor General

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF MPIGI DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2017

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

LIST OF ACRONYMS ...... iii Key Audit Matters ...... 5  Utilization of Medicines and Medical Supplies...... 5  Unaccounted for Medicines and Health Supplies ...... 6  Expired drugs ...... 6  Failure to Implement Budget as approved by Parliament ...... 6  Low Recovery of Youth Livelihood Program funds ...... 7  Under Staffing ...... 8  Failure to meet the minimum standards in Primary Schools ...... 8 Management’s Responsibility for the Financial Statements ...... 9 Auditor’s Responsibilities for the Audit of the Financial Statements ...... 9 Appendices...... 12 Appendix 1 Medicines not Accounted For ...... 12 Appendix 2: Budget Performance (Financial) ...... 12 Appendix 3 Mpigi DLG Youth Livelihood program un-unrecovered funds ...... 14 Appendix 4 Under Staffing ...... 18

LIST OF ACRONYMS

DLG District Local Government

DMO District Medical Officer

HC Health Centre

ICT Information Communication Technology

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

NMS National Medical Stores

PFMA Public Finance Management Act 2015

PPDA Public Procurement and Disposal of Assets

UGX Uganda Shillings

USE Universal Secondary Education

YLP Youth Livelihood Programme

iii

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MPIGI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2017

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the financial statements of Mpigi District Local Government which comprise the Statement of Financial Position as at 30th June 2017, 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 Mpigi District Local Government for the year ended 30th June 2017 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) and the National Audit Act 2008. 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 Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to my audit of the financial statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. 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 matter described below as key audit matter to be communicated in my report;  Utilization of Medicines and Medical Supplies The Management of Medicines and health Supplies Manual indicates that Medicines and health supplies form the second biggest expenditure in the health sector after human resources. The security of medicines must be ensured at all levels to prevent theft, abuse, misuse and wastage. Consequently in the course of auditing Mpigi District’s Financial Statements, I considered the utilisation of medicines and medical supplies as an area of focus.

The audit focused on the procedures, processes, tools and documentation used to manage medicines and medical supplies which included;  Involving external expertise in identifying the sample of tracer medicines and medical supplies, and developing data collection tools.  Selecting medicines and medical supplies to trace their utilization in the hospital.  Analysing the delivery cycles, balances on stock cards and order levels to ascertain stock outs.  Obtaining and checking the records relating to the expired medicines and also inspecting the storage practices.  Establishing the availability of key human resource personnel to ensure that medicines and medical supplies are not wasted as explained in the Management of Medicines and medical Supplies Manual. I obtained the approved structure and compared it with the list of existing staff. The audit involved the assessment of management of Medicines and Health supplies at Mpigi HC IV and made the following observations;

 Unaccounted for Medicines and Health Supplies There was a variance between closing stock card balance and physical count of worth UGX.20,889,923 as shown in appendix 1. This shortcoming may be a result of poor record keeping or mismanagement of medicines and health supplies. This may lead to rampant medicine stock outs which hamper service delivery and occasion widespread public outcry. The Accounting Officer admitted the shortcoming and promised to improve stores management and regular update of records to enable proper tracking of drugs. The Accounting Officer should ensure that all the necessary records for the Items are properly maintained monitored and any variances investigated to ensure that the optimum amount of medicines and supplies are available at health facilities at all time.

 Expired drugs Part 9 - of the MMHS manual requires that Expired items should be properly recorded, placed in designated area and destroyed in accordance with the local regulations. Based on the procedures performed, I observed that a consignment of expired medicines were delivered to Mpigi Health Centre IV by the Lower Health Centre and by the time of audit in September 2017 the Medicines were still at the district store. The Accounting officer explained that drugs expire at health facilities due to supply in excess of slow moving drugs and drugs supplied by NMS, with short shelf life among others. The Cost of destruction of expired drugs is high and there is a risk of expired drugs getting redistributed back to the market.

The District should liaise with NMS to ensure that expired or damaged stock is destroyed in accordance with the regulations.

Other Matter I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements:

 Failure to Implement Budget as approved by Parliament 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. I observed that out of the budgeted revenue of UGX.22,961,167,490; the district received UGX.20,967,224,784 (91%) resulting into a shortfall of UGX.1,993,942,706 (9%). The most greatly affected outputs included the construction of 1 ICT Laboratory and 1 Library block as shown in Appendix 2. Failure to implement activities denies service to the beneficiary communities and defeats the purpose for which budgeting and budgetary controls are instituted. The failure to implement all the planned activities may have been a result of inadequate releases or may be an indication of inefficiency.

According to the Accounting Officer; by the close of the financial year no construction works had taken place. However, it was reported that the procurement process was initiated and construction of the laboratory had started.

The Accounting Officer should engage the relevant authorities and ensure that budget deficiencies are addressed and that all the allocated funds are released and all activities implemented according to the budget as approved by parliament.

 Low Recovery of Youth Livelihood Program funds Section 6(1) of the Youth Livelihood Programme (YLP) document 2013 requires all Project Funds disbursed to each Youth Interest Groups to be treated as a Revolving Fund to be repaid in accordance with the Project Financing Agreement between the District Local Government and the beneficiary Youth Interest Group witnessed by the Area resident State Attorney. However, an analysis of recovery of the programme funds at the District revealed low recovery of UGX.44,874,000(20.5%) out of UGX.218,816,000 due for recovery leaving a balance of UGX.173,942,000(79.5%) outstanding as shown in Appendix 3. Low recovery adversely impact on Government objectives of setting up the programme as revolving fund to empower the Youth in Uganda to harness their socio-economic potential and increase self-employment opportunities and income levels.

The Accounting Officer explained that recovery of funds had been enforced through sending demand notices to defaulting groups whose repayment period exceeds one (1) year. The Accounting Officer should ensure that all outstanding amounts are recovered.

 Under Staffing The District has an approved staff structure of 1,585 positions. Out of the approved staff structure of 1,585 positions only 1,479 (93%) posts are filled leaving a staffing gap of 106 (7%) positions as shown in appendix 4. Understaffing overstretches the available staff beyond their capacity, creates job-related stress to the fewer staff and negatively affects the level of public service delivery to the community.

The Accounting Officer explained that the District submitted a recruitment plan for F/Y 2016/2017 to the Ministry of Public service which cleared a few positions due to inadequate wage. Another recruitment plan for the F/Y 2017/2018 was submitted and also few positions had cleared.

The Accounting Officer is advised to continue engaging the Ministry of Public Service, the Ministry of Local Government and the Ministry of Finance Planning and Economic Development to address the challenge.

 Failure to meet the minimum standards in Primary Schools Section 2.1.2 (a) of the LGMSD Operational manual 2009, states that Local Governments will deliver services in conformity with the standards provided by the laws and Regulations. The standards required teacher Pupil ratio of 1:55, class room pupil ratio (1:55), Desk to pupil ratio (1:3) while permanent teacher accommodation should be for at least 4 teachers. The Inspection of St. Joseph Ntambi P/S revealed that classes for P3 were being conducted under a shade and makeshift classroom with inadequate desks as shown in the pictures below;

St Joseph Ntambi Primary School

Pupils in P.3 classroom Make shift classroom for P.3

Lack of adequate classrooms, desks Primary schools denies the pupils a good learning environment which results into poor academic performance.

The Accounting Officer explained that the Development Grant received was not adequate to cater for all the schools’ infrastructure needs in the 110 UPE schools but promised to bring the matter to the attention of the Ministry of Education Science and Technology and Sports (MoESTS) all the UPE infrastructure needs for proper management.

I await the outcome.

Management’s Responsibility 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 Mpigi 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 delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the district, and using the Local Governments Financial and Accounting Manual, 2007 and Public Finance Management Act 2015 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’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

9 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 the 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 judgment 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 our 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 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 deliver its mandate. 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 fail to deliver its mandate.  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 him/her 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.

John F.S. Muwanga AUDITOR GENERAL KAMPALA 6th December, 2017

Appendices

Appendix 1 Medicines not Accounted For

Drugs & Commodities Opening stock Received Quantity Total Total Closing Closing Physical Variance Quantity Amount at the time of from NMS Entered on Quantity Quantity balance stock count btn (B+D)- on UGX the audit (B) (D) Stock Card issued out card (I) G-I Delivery (G) balance notes (H) Rate/piece 16,704 Coartem - Adult 174 1300 1300 1474 1126 348 174 174 174 96 3,588,020 170 255 255 425 85 340 170 170 170 211.6 Coartem -Blue 23,935 103 256 256 359 150 209 103 103 106 225.8 Coartem -Yellow 4,458,032 Determine test kit 16 600 600 616 584 32 16 16 16 278.627 Rapid Diagnosis Test 507,936 32 600 600 632 568 64 32 32 32 15,873 kits (RDTs) 12,295,296 Mama kits 276 3000 3000 3576 2724 276 276 276 576 21,346 20,889,923 Total

Appendix 2: Budget Performance (Financial)

Initial Approved Revised Approved Actual Amounts Items Budget Budget realized Variance Response On realization that the District could no longer collect locally raised revenue as budgeted due to the ban on extraction of sand from Lwera by Parliament Local Revenue 419,736,000 298,282,468 290,959,417 (7,323,051) and NEMA. This district also realized that it was not

going to obtain compensation monies from UNRA by the close of financial year consequently the budget was revised as per council minute Number:7/5/2017 Central Government transfers amounts realized are based on actual expenditure as per TSA account and Central Gov't any balance un-spent is automatically swept back to Grants 20,284,851,033 20,284,851,033 19,761,385,590 (523,465,443) the Consolidated Fund At the beginning of the financial year, the District was expecting to receive funds from our bilateral partners; SDS who wound up the project without remitting any funds; UNICEF and Mild MAY remitted some of the funds as per the work plan but along the way they decided to finance the activities off Donor funds 829,262,220 1,232,065,567 89,643,000 (1,142,422,567) budget. The budget for transfers received from other Government Institutions is based on IPFs from these Transfers agencies as per appropriation from the Treasury received from however the performance is according to actual other Gov’t units 1,110,968,422 1,145,968,422 825,236,777 (320,731,645) expenditure under the TSA account. Total receipts 22,644,817,675 22,961,167,490 20,967,224,784 1,993,942,706

Appendix 2 Budget Performance (Physical)

Departmen Item Planned Actual Amount Amount Response t Description Output Output Budgeted Released (UGX) (UGX) Construction 1 ICT Lab and 0 200,000,000 200,000,000 It is true by the close of the financial year no construction works had Education of Science 1 Library block taken place however am happy to note that the procurement process has Laboratory been initiated and construction of the laboratory has started.

Appendix 3 Mpigi DLG Youth Livelihood program un-unrecovered funds

F/Y 2014 - 2015 F/y 16/17 DISBURSED DATE OF AMOUNT DISBURS Amount Balance after 5% Interest Amount Due SUBCOUNTY PROJECT NAME CODE (UGX) MENT Recovered Year 1 After Year 1 Recoveries F/Y 16/17

Buyala Youth Muduuma Poultry Project C171040302001 8,000,000 04-Jun-15 310,000 7,690,000 384,500 - 8,074,500 Malima Youth Dreamers Poultry Muduuma Project C171040506001 8,000,000 04-Jun-15 1,020,000 6,980,000 349,000 - 7,329,000 Muduuma St. Jude Youth Care Poultry Muduuma Project C171040704001 8,300,000 04-Jun-15 1,100,000 7,200,000 360,000 - 7,560,000 Walukunyu Twegate Youth Piggery Muduuma Project C171040104001 6,508,000 04-Jun-15 2,118,000 4,390,000 219,500 - 4,609,500 Bugonja Tiger Football Club Nkozi Poultry Project C171070201001 8,400,000 04-Jun-15 500,000 7,900,000 395,000 - 8,295,000 Kayabwe Youth Carpentry and Nkozi Joinery Project C171070303001 8,150,000 04-Jun-15 200,000 7,950,000 397,500 - 8,347,500 Nabusanke Youth Nkozi Piggery Project C171070504001 8,250,000 04-Jun-15 200,000 8,050,000 402,500 - 8,452,500 Kiswa Modern Youth Kammengo Poultry Project C171010207001 7,915,000 05-Jun-15 - 7,915,000 395,750 - 8,310,750 Sserinyabbi Togaya Kyezinze Youth Kammengo Poultry Project C171010815001 8,000,000 05-Jun-15 640,000 7,360,000 368,000 - 7,728,000 Siigi Youth Poultry Kammengo Project C171010607001 7,915,000 08-Jun-15 590,000 7,325,000 366,250 - 7,691,250 Luwunga B Tukolerewamu Kituntu Poultry Project C171060504001 9,430,000 8-Jun-15 8,830,000 600,000 30,000 - 630,000 Buwama Kasawo Youth C171050103001 10-Jun-15 4,710,000 3,290,000

Poultry Project 8,000,000 164,500 - 3,454,500 Katende Youth Computer Training Kiringente Initiative C171020101001 9,197,000 10-Jun-15 4,250,000 4,947,000 247,350 - 5,194,350 Bukasa Zinunula Kituntu Poultry Project C171060101001 8,400,000 10-Jun-15 8,050,000 350,000 17,500 - 367,500 Lwajja-Kinakukka Suubi Lyabona Youth Piggery Kituntu Project` C171060304001 7,522,000 10-Jun-15 3,300,000 4,222,000 211,100 - 4,433,100 Mpambire A Twegatte Youth Mpigi T.C Piggery Project C171030405001 7,388,000 10-Jun-15 1,200,000 6,188,000 309,400 - 6,497,400 Park Village Youth Mpigi T.C Book Making Project C171030804001 8,000,000 10-Jun-15 - 8,000,000 400,000 - 8,400,000 Bukibira Tusuubira Youth Piggery Nkozi Pproject C171070801001 7,440,000 10-Jun-15 3,756,000 3,684,000 184,200 - 3,868,200 Kitawanulwa Akutwala Ekiro Youth Piggery Mpigi T.C Project C171030204001 8,000,000 18-Jun-15 - 8,000,000 400,000 - 8,400,000 Nabiteete Agali Awamu Youth Ginger Growing Buwama Project C171050705001 7,988,000 01-Jul-15 900,000 7,088,000 354,400 - 7,442,400 Nsujjuwe Afaayo Youth Soap Kiringente Processing Project C171020202001 8,000,000 01-Jul-15 300,000 7,700,000 385,000 - 8,085,000 Mayembe Lower Youth Sculpture & Wood Curving Mpigi T.C Project C171031101001 8,000,000 06-Jul-15 - 8,000,000 400,000 - 8,400,000 Buwama ‘A’ Twezimbe youth Buwama poultry project C171050401001 8,000,000 07-Jul-15 1,500,000 6,500,000 325,000 - 6,825,000

Katende Tukolere Wamu Youth Kiringente Poultry Project C171030505001 8,000,000 07-Jul-15 - 8,000,000 400,000 - 8,400,000 Nakabiso Youth Dairy Farming Kiringente Project C171020505001 8,000,000 07-Jul-15 - 8,000,000 400,000 - 8,400,000 Jjalamba Twekembe Youth Poultry Buwama Project C171050201001 8,000,000 12-Aug-15 600,000 7,400,000 370,000 - 7,770,000 Kikunyu Youth Strong Hands Art & Kammengo Craft Project C171010307001 10,013,000 04-Sep-15 800,000 9,213,000 460,650 - 9,673,650

182,639,10 Total 218,816,000 1,138,705 44,874,000 173,942,000 8,697,100 - 0

F/Y 2015 - 2016 F/y 17/18 DISBURSED DATE OF AMOUNT DISBURS Amount Balance after 5% Interest Amount Due CODE (UGX) MENT Recovered Year 1 After Year 1 Recoveries F/Y 17/18

Buwama B Youth Hair Dressing Buwama Project C171050402001 8,000,000 16-May-16 1,100,000 6,900,000 Kataba Twekulakulanye Youth Piggery Kiringente Project C171030503001 8,000,000 16-May-16 - 8,000,000 Jjeza A Youth Muduuma Poultry Project C171040709001 8,000,000 16-May-16 1,310,000 6,690,000 Bugeye Youth Fish Nkozi Project C171070803001 10,300,000 16-May-16 - 10,300,000 Kayabwe Community Concern Youth Fish Farming Nkozi Project C171070303002 10,900,000 16-May-16 - 10,900,000

Nsujjuwe Youth Developers Piggery Kiringente Project C171030510001 7,510,000 18-May-16 - 7,510,000 Buwere A Youth Buwama Poultry Project C171050601001 8,625,000 19-May-16 - 8,625,000 Muduuma Active Youth Fish Farming Muduuma Initiative C171070602001 8,000,000 19-May-16 - 8,000,000 Kankobe Twezimbe Youth Petroleum Nkozi Jelly Making Project C171040306001 8,000,000 19-May-16 4,000,000 4,000,000 Nabwewanga Tukulakulane Nkozi Piggery Youth C171070805001 7,500,000 23-May-16 400,000 7,100,000 Nsangwa Youth Buwama Piggery C171050604001 8,100,000 23-Jun-16 - 8,100,000 Lunyerere Ginger Kammengo Growing C171010302001 8,000,000 23-Jun-16 - 8,000,000 Kataba Tukwazizewamu Kiringente Youth Poultry C171031006001 8,000,000 23-Jun-16 - 8,000,000 Kituntu Kwagalana Kituntu Youth Piggery C171060301001 9,000,000 23-Jun-16 - 9,000,000 Lwajja Kinakukka Kituntu Piggery C171060304002 9,600,000 23-Jun-16 - 9,600,000 Mbale UMOJA Youth Mpigi T/C Ginger Processing C171040203001 8,000,000 17-Jan-17 - 8,000,000

Total 135,535,000 6,810,000 128,725,000 F/Y 2016 - 2017 F/y 18/19 DISBURSED DATE OF AMOUNT DISBURS Amount Balance after 5% Interest Amount Due CODE (UGX) MENT Recovered Year 1 After Year 1 Recoveries F/Y 16/17

Total received by the District UGX: 511,738,830 Total Disbursed (218,816,000 + 135,535,000) UGX.354,351,000 Total Recovered: (UGX.44,874,000 + 6,810,000 UGX.51,684,000 Balance unrecovered is advanced funds of UGX.354,351,000 Less UGX.51,684,000 (recovered) = UGX.302,667,000

Appendix 4 Under Staffing Post Approved Filled Vacant

Chief Administrative Officer 1 1 0 Personal Secretary 1 1 0 Driver 1 1 0 ADMINISTRATION Deputy Chief Administrative Officer 1 1 0 Principal Human Resource Officer 1 1 0 Senior Asstistant Secretary 3 2 1 Senior Asstistant Secretary Senior Records Officer 1 0 1 Senior Human Resource Officer 1 1 0 Human Resource Officer 1 1 0 Information Officer 1 1 0 Records Officer 1 1 0 Asstistant Records Officer 2 1 1 Senior Office Supervisor 1 0 1 Office Supervisor 1 1 0 Stenographer Secretary 1 0 1

Pool Stenographer 1 0 1 Cameraman 1 1 0 Office Typist 2 1 1 office Attendant 2 2 0 STATUTORY BODIES Principal Human Resource Officer 1 1 0 Senior Procurement Officer 1 1 0 Clerk Assistant 1 0 1 Human Resource Officer 1 0 1 Procurement Officer 1 0 1 Assistant Procurenent Officer 1 1 0 Assistant Records Officer 1 1 0 Office Typist 2 2 0 office Attendant 2 1 1 Driver 1 0 1 FINANCE DIRECTORATE Chief Finance Officer 1 1 0 Senior Accountant 1 0 1 Senior Finance Officer 1 0 1 Accountant 1 1 0 Senior Accounts. Assistant. 4 4 0 Senior Accounts. Assistant. Accts Asst 1 1 0 office Attendant 2 1 1 Driver 1 1 0 PLANNING UNIT District Planner 1 0 1

Senior Planner 1 1 0 Statician 1 0 1 Population Officer 1 0 1 Assistant Stastitical Officer 1 1 0 Statistical Assistant 1 1 1 Office Typist 1 0 1 office Attendant 1 0 1 Driver 1 0 1 EDUC. DEPT. District Education Officer 1 1 0 Senior Education Officer 1 1 0 Senior Inspector of Schools 1 0 1 Inspector of Schools 1 1 0 Education Officer 3 2 1 Senior Acc. Asst. 1 1 0 Office Typist 1 1 0 Office Attendant 1 1 0 Driver 1 1 0 PRODUCTION DIRECTORATE District Production & Mkt Off 1 1 0 COMMERCIAL SUB SECTOR Principal Commercial Officer 1 0 1 Senior Commercial Officer 1 1 1 AGRIC SUB SECTOR Principal AgriculturalOfficer 1 1 0 Senior Agricultural Officer 1 1 0 Senior Agricultural Engineer 1 0 1

Agricultural Officer 6 3 3 Asstistant Agricultural Officer 1 1 0 Agricultural Assistant 1 1 0 VETERINARY SUB SECTOR Principal Veterinary Officer 1 1 0 Senior Veterinary Officer 1 1 0 Veterinary Officer 2 2 0 Assistant Veterinary Officer 6 5 1 FISHERIES SUB SECTOR Principal Fisheries Officer 1 0 1 Sen. Fisheries Officer 1 0 1 Fisheries Officer (Aquaculture) 1 0 1 Fisheries Officer 4 4 0 ENTOMOLOGY DEPT Principal Entomologist 1 0 1 Sen. Entomologist 1 1 0 Entomologist 1 0 1 Vermin Control Officer 1 1 0 Entomological Attenda. 1 0 1 Secretarial and support staff Stenographer Secretary 1 0 1 Stores Assistant 1 0 1 Office Typist 1 0 1 Driver 1 1 0 Office Attendant 1 0 1 WORKS DEPT. District Engineer 1 0 1

Senior Civil Eng. 1 0 1 Supt. Of Works 1 1 0 Sen Asst. Eng. Officer 1 0 1 Sen. Water Officer 1 0 1 Asst. Eng. Officer 3 2 1 Asst. Eng. Officer(Mech) 1 1 0 Pool Stenographer 2 1 1 Bore hole maint. Tech. 1 1 0 Driver 5 5 0 Office Typist 2 2 0 Office Att 2 1 1 NATURAL RESOURCES Dist. Nat. Resource Off 1 0 1 Sen.Env. Officer 1 0 1 Senior Staff Surveyor 1 0 1 Senior Land Management Officer 1 1 0 Staff Surveyor 1 0 1 Land Mgt Officer 1 0 1 Forest Officer 1 0 1 Physical Planner 1 0 1 Registrar of Titles 1 0 1 Wet land Officer 1 0 1 Cartographer 1 1 0 Asst. Records Officer 1 0 1 Accounts Assistant 1 1 1 Forest Ranger 4 2 2 Forest Ranger

Health Inf. Assist. 1 1 0 Office Attendant 1 0 1 Driver 1 0 1 INTERNAL AUDIT Principal. Internal Auditor 1 1 0 Internal Auditor 1 0 1 Senior Accounts Assistant Examiner of Accts 3 1 2 Office Typist 1 1 0 COMMUNITY BASED SERVICES DIRECTORATE Dist. Comm. Based Off 1 1 0 Sen. Comm. Dev. Officer 2 1 1 Sen. Prob & Welfare Officer 1 1 0 Labour Officer 1 0 1 office Typist 1 0 1 Office Attendant 1 0 1 KIRINGENTE SUB-COUNTY Sen Asst Secretary 1 1 0 Comm. Dev't Officer 1 1 0 Accts Assistant 1 1 0 Accounts Assistant 1 2 0 Parish Chief 5 5 0 Office Typist 1 0 1 Office Attendant 1 0 1 KAMMENGO SUB-COUNTY Sen Asst Secretary 1 1 0 Comm. Dev't Officer 1 1 0

Sen. Accts Asst 1 0 1 Asst Comm Devt Officer 1 0 1 Accounts asst 1 0 1 Parish Chief 7 8 0 Office Typist 1 1 0 Office Attendant 1 1 0 KITUNTU SUB-COUNTY Sen Asst Secretary 1 1 0 Comm. Dev't Officer 1 1 0 Asst Comm Devt Officer 1 0 1 Sen. Accts Asst 1 1 0 Accounts asst 1 1 0 Parish Chief 4 4 0 Office Typist 1 1 0 Office Attendant 1 1 0 BUWAMA SUB-COUNTY Sen Asst Secretary 1 1 0 Comm. Dev't Officer 1 0 1 Sen. Accts Asst 1 1 0 Asst. Comm. Dev. Off. 1 0 1 Accounts asst 1 1 0 Parish Chief 7 7 0 Office Typist 1 0 1 Office Attendant 1 1 0 NKOZI SUB-COUNTY Sen Asst Secretary 1 1 0 Comm. Dev't Officer 1 1 0

Asst. Comm. Dev. Off. 1 0 1 Sen Accts Asst 1 1 0 Accts Asst 1 0 1 Parish Chief 6 6 0 Office Typist 1 0 1 Office Attendant 1 0 1 MUDUUMA SUB-COUNTY Sen Asst Secretary 1 1 0 Sen. Accts Asst 1 0 1 Community Devt. Off. 1 1 0 Asst. Comm. Dev. Off. 1 0 1 Accts Asst 1 1 0 Parish Chief 5 4 1 Office Typist 1 0 1 Office Attendant 1 0 1 238 155 88 66% 34% STAFFING NORMS FOR MEDICAL DEPARTMENT FACILITY NAME Approved Filled Vacant DIRECTORATE OF HEALTH SERVICE DISTRICT HEALTH OFFICER 1 1 0 ASST. DHO ENVIRONMENT HEALTH 1 1 0 ASST. DHO MCH NURSING 1 0 1 SENIOR NURSING OFFICER 1 1 0 SENIOR CLINICAL OFFICER 1 1 0 BIOSTASTICIAN 1 1 0 PUBLIC HEALTH DENTAL OFFICER 1 1 0

SENIOR ACCOUNTS ASSISTANT 1 1 0 HEALTH INFORMATION ASST. 2 2 0 RECORD ASSISTANT 1 1 0 OFFCE TYPIST 1 1 0 HEALTH INFORMATION ASST. DRIVER 2 2 0 COLD CHAIN TECHNICIAN 1 1 0 NURSING ASSISTANT 1 1 0 POTER 2 2 0 POTER ASKARI 2 2 0 MPIGI H/C IV SENIOR MEDICAL OFFICER 1 1 0 MEDICAL OFFICER 4 3 1 SENIOR CLINICAL OFFICER 1 0 CLINICAL OFFICER 2 2 0 SENIOR CLINICAL OFFICER 2 2 0 SENIOR NURSING OFFICER 2 1 1 NURSING OFFICER [MIDWIFERY] 3 3 0 LABAROTARY TECHNICIAN 1 1 0 PUBLIC DENTAL OFFICER 1 2 0 PUBLIC DENTAL OFFICER DISPENSER 1 1 0 ANATHETIC OFFICER 1 1 0 THEATRE ASSISTANT 3 3 0 THEATRE ASSISTANT NURSING OFFICER [MIDWIFREY]

NURSING OFFICER ENROLLED MIDWIFE 10 10 0 ENROLLED MIDWIFE 1 1 0 ENROLLED MIDWIFE ENROLLED NURSE 10 10 0 LABAROTARY ASSISTANT 5 5 1 HEALTH INFORMATION ASSISTANT 1 3 0 OFFICE TYPIST 1 1 0 ACCOUNTS ASSISTANT 1 1 0 STORES ASSISTANT 1 1 0 NURSING ASSISTANT 5 5 0 DRIVER 3 1 2 ASKARI 3 3 0 PORTER 3 3 0 DDHS CLINIC II ENROLLED NURSE 1 1 0 NURSING ASSISTANT 2 1 1 SSEKIWUNGA H/C III SENIOR CLINICAL OFFCER 1 1 0 CLINICAL OFFCER 1 1 0 NURSING OFFICER 1 1 0 LABARATORY TECHN. 1 1 0 ENROLLED NURSE 3 3 0 ENROLLED MIDWIFE 3 2 1 HEALTH INFORMATION ASSISTANT 1 1 0 LABARATORY ASSISTANT 1 1 0 NURSING ASSISTANT 1 1 0

ASKARI 1 1 0 porter 1 1 0 BUTOOLO H/C III SENIOR CLINICAL OFFICER 1 1 0 CLINICAL OFFICER 1 1 0 NURSING OFFICER [NURSING] 1 1 0 PUBLIC DENTAL OFFICER 1 1 0 ENROLLED NURSE 3 3 2 ENROLLED MIDWIFE 3 3 0 HEALTH INFOEMATION ASSISTANT 1 2 0 LABORATORY TECHN 1 2 0 LABORATORY ASSISTANT 1 1 0 NURSING ASSISTANT 3 2 1 PORTER 2 2 0 ASKARI 2 1 1 BUYIGA H/C III CLINICAL OFFICER 1 1 0 ENROLLED MIDWIFE 3 3 1 NURSING ASSISTANT 3 1 2 HEALTH INFOEMATION ASSISTANT 1 1 0 ASKARI 2 2 0 PORTER 2 2 0 KAMPIRINGISA H/C III SENIOR CLINICAL OFFICER 1 1 0 CLINICAL OFFICER 1 1 0 NURSING OFFICER 1 1 0 ENROLLED MIDWIFEE 3 3 1

ASKARI 1 1 0 ENROLLED MIDWIFE ENROLLED NURSE 3 1 2 HEALTH INFORMATION ASSSISTANT LABORATORY ASSISTANT 1 1 0 NURSING ASSISTANT 3 2 1 ASKARI 2 1 1 MUDUUMA H/C/ III CLINICAL OFFICER 2 2 O NURSING OFFICER [MIDWIFERY] 0 1 0 NURSING OFFICER [NURSING] 1 1 0 PUBLIC DENTAL OFFICER 0 1 0 ENROLLED NURSE 3 3 0 LABORATORY ASSISTANT 1 2 0 ENROLLED MIDWIFE 3 3 0 HEALTH INFOEMATION ASSISTANT 1 2 0 HEALTH INFOEMATION ASSISTANT NURSING ASSISTANT 3 1 2 PORTER 2 2 0 POTER ASKARI 2 1 1 KAFUMU H/C II ENROLLEDMIDWIFE 1 1 0 ENROLLED NURSE 1 1 0 ENROLLED NURSE 1 1 1 NURSING ASISTANT 1 1 0 BUMOOZI H/C II

ENROLLED NURSE 1 1 0 NURSING ASSISTANT 2 1 1 CLINICAL OFFICER 1 1 0 ENROLLED MIDWIFE 3 2 1 ENROLLED MIDWIFE ENROLLED NURSE 3 2 1 LABORATORY ASSISTANT 1 1 0 HEALTH INFOEMATION ASSISTANT 1 1 0 NURSING ASSISTANT 2 1 1 PORTER 2 1 1 ASKARI 2 1 1 EPI KIRINGENTE H/C II ENROLLED NURSE 1 1 0 ENROLED MIDWIFE NURSINGASSISTANT 2 2 1 KIBUMBIRO H/C II 0 NURSING ASSISTANT 2 2 0 NURSING ASSISTANT BUWAMA H/C III SENIOR CLINICAL OFFICER 1 1 0 VECTOR CONTROL OFFICER 1 1 0 SENIOR CLINICAL OFFICER 1 1 0 CLINICAL OFFICER NURSING OFFICER 1 1 0 NURSING OFFICER PUBLIC DENTAL OFFICER 1 1 0 LABORATORY TECHNICIAN 1 1 0

LABORATORY ASSISTANT 1 1 0 ENROLLED MIDWIFE 3 4 0 ENROLLED NURSE 3 3 0 HEALTH INFORMATION ASSISTANT 1 2 0 NURSING ASSISTANT 3 3 0 NURSING ASSISTANT NURSING ASSISTANT ASKARI 2 2 0 PORTER 2 2 1 BUNJAKKO H/CIII CLINICAL OFFICER 1 1 0 NURSING OFFICER [NURSING] 1 1 0 ENROLLED MIDWIFE 2 2 0 ENROLLED NURSE 3 3 0 LABORATORY ASSISTANT 3 3 0 HEALTH INFOEMATION ASSISTANT 1 1 0 NURSING ASSISTANT 1 1 0 ASKARI 1 1 0 NKOZI HOSPITAL SENIOR NURSING OFFICER [MED] 1 1 0 HEALTH INFOEMATION ASSISTANT 2 2 0 NINDYE H/C III SENIOR CLINICAL OFFICER 1 1 0 CLINICAL OFFICER 1 1 0 NURSING OFFICER [NURSING] 1 1 0 LABAROTARY TECHN 1 1 0 ENROLLED MIDWIFE 3 3 1

ENROLLED NURSE 3 2 1 HEALTH INFOEMATION ASSISTANT 1 1 0 LABORATORY ASSISTANT 1 1 0 NURRSING ASSISTANT 3 2 0 ASKARI 2 1 1 PORTER 2 1 1 KITUNTU H/C III SENIOR CLINICAL OFFICER 1 1 0 CLINICAL OFFICER 1 1 0 NURSING OFFICER [NURSING] 1 1 0 LABORATORY ASSISTANT 1 1 0 ENROLLED MIDWIFE 3 3 1 ENROLLED NURSE 3 2 1 RECORDS ASSISTANT 1 1 0 NURSING ASSISTANT ASKARI POTER BUKASA H/C II ENROLLED NURSE 1 1 0 ENROLLED MIDWIFE 1 2 0 HEALTH INFORMATION ASST 1 0 NURSING ASSISTANT 2 2 0 NURSING ASSISTANT ASKARI 2 2 0 NABYEWANGA H/C II CLINICAL OFFICER 1 1 0 ENROLLED MIDWIFE 2 2 0

ENROLLED NURSE ENROLLED NURSE 1 1 0 LABORATORY ASSISTANT 1 1 0 HEALTH INFORMATION ASSSISTANT 1 1 0 NURSING ASSISTANT 2 1 1 ASKARI 2 1 1 GGOLO H/C III CLINICAL OFFICER 1 3 0 NURSING OFFICER 1 1 0 ENROLLED MIDWIFE 3 2 1 ENROLLED NURSE 3 2 1 LABORATORY ASSISTANT 1 2 0 HEALTH INFORMATION ASSSISTANT 1 1 0 NURSING ASSISTANT 3 3 0 ASKARI 2 1 1 NKOZI S/C HEALTH INSPECTOR 1 1 0 HEALTH ASSISTANT 1 1 0 KAMMENGO S/C HEALTH ASSISTANT 1 1 0 NURSING ASSISTANT 1 1 0 MUDUUMA S/C HEALTH ASSISTANT 1 1 0 BUWAMA S/C HEALTH ASSIATANT 1 1 0 KIRINGENTE S/C HEALTH INSPECTOR 1 1 0

HEALTH ASSISTSANT MPIGI T/C HEALTH INSPECTOR 1 1 0 HEALTH ASSISTANT 1 1 0 KITUNTU S/C HEALTH ASSISTANT 1 1 0 TOTAL 304 287 43 STAFFING - PRIMARY No. of Staff in post Required Filled Staffing Gaps 1043 1037 6 Grand Total 1585 1479 106