Office of the Auditor General

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

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

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

LIST OF ACRONYMS ...... iii Opinion ...... 1 Basis for Opinion ...... 1 Key Audit Matters ...... 2 1.0. Performance of Youth Livelihood Programme ...... 2 1.1. Funding of the Programme ...... 2 1.2 Non-compliance with the repayment schedule...... 3 1.3 Failure to transfer recovered funds to the recovery account in BOU...... 3 1.4 Inspection of Performance of Youth projects ...... 3 1.4.1 Congambe Kazana Youth Apiary Project ...... 3 2.0 Implementation of the Uganda road Funds ...... 4 2.1 Budget performance ...... 5 2.2 Status of implementation ...... 5 a) Routine manual maintenance ...... 5 b) Routine mechanized maintenance ...... 5 Emphasis of Matter ...... 6 3.0 Under-collection of Local Revenue ...... 6 Other Matter ...... 6 4.0 Under staffing ...... 7 Other Information ...... 7 Management Responsibilities for the Financial Statements ...... 8 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 8 Other Reporting Responsibilities ...... 9 Report on the Audit of Compliance with Legislation ...... 10 5.0 Natural Resources ...... 10 5.1 Lack of legal ownership of land, forests reserves and wetlands...... 10 5.2 Unlicensed activities on Natural resources ...... 10 APPENDICES ...... 12 Appendix 1: Failure to comply with YLP repayment Schedule ...... 12 Appendix 2: Mechanized routine maintenance and Manual routine maintenance ...... 15 Appendix 3: Status of Natural Resources ...... 17

LIST OF ACRONYMS BOU Bank of Uganda

DLG District Local Government DMO District Medical Officer EMHS Essential Medicines and Health Supplies HC IV Health Center Four ICT Information Communication Technology IESBA International Ethics Standards Board for Accountants INTOSAI International Organization of Supreme Audit Institutions ISSAI International Standards of Supreme Audit Institution LGFAM Local Governments Financial and Accounting Manual 2007 LGFAR Local Governments Financial and Accounting Regulations 2007 MMHS Management of Medicines Health Supply MoESTS Ministry of Education Science and Technology and Sports MoFPED Ministry of Finance Planning and Economic Development MoGLSD Ministry of Gender, Labour and Social Development NMS National Medical Stores PFMA Public Finance Management Act 2015 PPDA Public Procurement and Disposal of Assets UGX Uganda Shillings UPE Universal Primary Education URA Uganda Revenue Authority URF Uganda Road Fund VAT Value Added Tax WHT Withholding Tax YIGs Youth Interest Groups YLP Youth Livelihood Programme

iii

REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF ZOMBO 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 Zombo 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 Zombo 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 Zombo District Local Government 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. Zombo District was part of phase II whose YLP was rolled out in 2014/2015.

The audit focused on an amount of UGX.247,519,000 disbursed to the District in the Financial Year 2014/15 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. Funding of the Programme A review of the approved budget for the YLP program revealed that whereas the District had budgeted for a total amount of UGX.247,519,000 for the financial year 2014/15, the full amount of UGX.247,519,000 was released and all the 39 projects were consequently funded.

1.2 Non-compliance 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. 247,519,000 (Interest exclusive) by close of the financial year 2017/2018, only UGX. 105,944,000 (43%) was collected leaving a balance of UGX. 141,575,000 (57%) outstanding as shown in Appendix 1.

Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund.

The Accounting Officer explained that they have enforced recoveries through arrest and prosecutions in courts.

I await the outcome.

1.3 Failure to transfer recovered funds to the recovery account in BOU. A review of the bank statements of YLP collection accounts in the district revealed that all the amount of UGX.105,944,000 collected was transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18.

1.4 Inspection of Performance of Youth projects Physical inspection was carried out on two selected projects namely Congambe Kazana Youth Apiary project and Zale Centre Youth Carpentry Livelihood (2014/2015) to ascertain whether they were in existence and executed in accordance with the operational guidelines.

The following observations were made;

1.4.1 Congambe Kazana Youth Apiary Project I observed that Congambe Kazana youth Apiary group had disintegrated. Interaction with the Jangokoro Sub-county community development officer revealed that the group members misappropriated the funds and all the members were arrested in early 2018 so as to enforce recoveries. I advised the Accounting Officer to follow up the matter and ensure recovery.

1.4.2 Zale Centre Youth Carpentry Livelihood Physical inspection revealed that the group had disintegrated and no records were availed for verification. The accounting officer explained that the district and sub-

county staff have on several occasions visited the group but members have been running away for fear of arrest as they had failed to pay.

I advised the Accounting Officer continue following up the matter and ensure recovery.

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 183 of the Local Government Finance and Accounting Regulations 2007, requires budget estimates to be based of 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 the 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.288,001,000 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 received UGX.286,805,465 (99.5%).

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.

a) Routine manual maintenance A total of 282Km per quarter (cumulatively 1128 km a year) at an estimated cost of UGX.145,262,000 was planned to be undertaken as shown in Appendix 2. However, it was observed that 439 cumulatively were undertaken at a cost of UGX.115,800,000 i.e. 39% leading to a short fall of 689 km i.e. 61%. Management explained that it was hard to do routine manual maintenance on all the 282Kms in all the quarters of the year due to poor turn up of the road gangs.

b) Routine mechanized maintenance A total of 39.2kms at an estimated cost of UGX.120,739,000 was planned to be undertaken. However, it was observed that 41kms i.e. 105% were undertaken at a cost of UGX.144,001,000. An additional 1.8 Km was done at an additional cost of UGX.23,262,000. The Accounting Officer explained that because of low turn up of the road gangs, the district decided to use more of mechanized maintenance instead of manual maintenance.

Inspection of the roads revealed that the roads were still in good shape though Zombo-Aberi road was poorly done since spot gravelling and compacting of some bad spot was not done. It was also evident that road gangs had not worked on this road for a relatively a long period as shown in the pictures below:

Bush over grown on all sides of the road Some sections of the road have formed with virtually no space for 2 cars to pass gullies across the motor able surface filled with stones

Bushy sections of Zombo-Aberi road

I advised the accounting officer to attend to the bad spot on Zombo-Aberi road and to ensure proper maintenance.

Emphasis of Matter Without qualifying my opinion, I draw attention to the following matter disclosed in note 16 to the financial statements.

3.0 Under-collection of Local Revenue A review of the statement of appropriation account on page 14 of the financial statements revealed that the district budgeted to collect UGX.262,510,000 from local revenue during the period under review. However actual collections amounted to UGX.180,235,534 (69%) leading to a short fall of UGX.82,415,466 (31%). Under- collection of revenue hinders implementation of planned activities. The Accounting Officer acknowledged the finding and stated that action will be taken to ensure a revenue enhancement plan.

I advised Accounting Officer to put in place effective measures of collecting the revenues as budgeted.

Other Matter In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements.

4.0 Under staffing A review of staffing establishment, revealed that out 730 approved posts, only 364 (50%) positions had been filled leaving the balance of 361 (50%) positions vacant as per details in the table below;

Approved Filled Vacant (%) of (%) Summary by Vacant Filled units/Depts Positions Positions Total /for Sub County 155 74 81 52 48 Paidha Town Council 68 27 36 53 47 Zombo Town Council 58 18 40 69 31 District Head Offices 149 56 93 62 38 Health department 300 189 111 37 63 Totals 730 364 361 49 51

Understaffing leads to poor service delivery and work related stress on the existing staff due to heavy work overload. In his response, the Accounting Officer explained that the District has continued to timely submit its recruitment plans to the Ministry of Public Service on or before 30th of September of every year as required but had received no response from the Ministry.

I advised the Accounting Officer to follow up the matter with Ministry of Public Service to ensure that the vacancies are filled.

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 Zombo 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, matters related to going concern and using the going concern basis of accounting, 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 entity’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 entity’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 entity 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

9 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;

5.0 Natural Resources A review of management of natural resources in form of land, forests reserves and wetlands in Zombo District during the financial year 2017/2018 revealed the following:

5.1 Lack of legal ownership of land, forests reserves and wetlands. Section 45 (1) of the Uganda Land Act,1998 (as amended) 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 various pieces of land, forest reserves and wetlands as shown in appendix 3. However, the 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 the district was in the process of obtaining the land titles for those resources.

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

5.2 Unlicensed activities on Natural resources According to Section 38 (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 wetland, thereby excluding or limiting human activities in that wetland while Section 36 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency. It was observed that the district

did not issue licenses to allow people carry out activities on gazetted wetlands. Audit inspection revealed that there were a number of unlicensed activities taking place on various wetlands and forests. These included; farming, sand mining, bricklaying and other encroachment as shown below and in Appendix 3.

Beans farming in Nyagak Forest reserve Cassava and beans farming in Nyagak forest reserve

Continued undertaking of these unlicensed practices on the natural resources may adversely affect the environment. The Accounting Officer noted the finding.

I advise the Accounting Officer to initiate measures to ensure that utilisation of natural resources is licensed in accordance with the law.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

20th December, 2018

APPENDICES Appendix 1: Failure to comply with YLP repayment Schedule S/ Account Projects For Fy 2014/2015 Amount Amount % Outstan 5% Total No Number Disbursed Recovered Recovere ding Inflation Outstanding d 1 6712200001 Arutha Youth Piggery Project 6,600,000 6,555,000 99% 45,000 2,250 47,250 2 6712200002 Coramara youth Bricklaying Project 4,000,000 4,000,000 100% - - - 3 6712200003 Anyola Youth Onion Project 2,335,000 - 0% 2,335,00 116,750 2,451,750 0 4 6712200004 Gunguru Youth Produce Buying and selling 8,150,000 2,335,000 29% 5,815,00 290,750 6,105,750 Project 0 5 6712200005 Amisii Youth Produce Buying and Selling 4,970,000 3,700,000 74% 1,270,00 63,500 1,333,500 Project 0 6 6712200006 Pakolo Youth Metal Fabrication Project 8,000,000 1,340,000 17% 6,660,00 333,000 6,993,000 0 7 6712200007 Mundhel Youth Produce Buying and Selling 5,650,000 2,000,000 35% 3,650,00 182,500 3,832,500 Project 0 8 6712200008 Afere Youth Irish Potatoes Growing Project 6,071,000 1,075,000 18% 4,996,00 249,800 5,245,800 0 9 6712200009 Tengo Youth garlic Production Project 6,000,000 650,000 11% 5,350,00 267,500 5,617,500 0 10 6712200010 Akwanji Youth Produce Buying and Selling 6,700,000 1,700,000 25% 5,000,00 250,000 5,250,000 Project 0 11 6712200011 Jupanyadha Young Women Irish Potatoes 5,500,000 700,000 13% 4,800,00 240,000 5,040,000 Growing Project 0 12 6712200012 Monkwerocoo Youth Piggery Project 5,825,000 2,819,000 48% 3,006,00 150,300 3,156,300 0 13 6712200013 Ayida Youth Produce Buying and Selling 7,550,000 3,570,000 47% 3,980,00 199,000 4,179,000 Project 0 14 DFCU Warr Center Youth Produce Buying and 5,540,000 1,550,000 28% 3,990,00 199,500 4,189,500 1300111333547 Selling Project 0 5 15 6712200014 Oloyoamura Youth Bricklaying Project 3,902,500 1,600,000 41% 2,302,50 115,125 2,417,625 0 16 6712200015 Awangkwar Laimo Youth Timber Buying 8,450,000 6,047,000 72% 2,403,00 120,150 2,523,150 and Selling Project 0

17 6712200016 Congambe Kazana Youth Apiary Project 9,870,000 3,490,000 35% 6,380,00 319,000 6,699,000 0 18 6712200017 Atyenda Central Youth Produce Buying and 8,077,000 2,700,000 33% 5,377,00 268,850 5,645,850 Selling Project 0 19 6712200018 Zalle Center Youth Carpentry Project 10,120,000 2,030,000 20% 8,090,00 404,500 8,494,500 0 20 6712200019 Menze Youth Piggery Project 6,250,000 4,080,000 65% 2,170,00 108,500 2,278,500 0 21 6712200020 Aliza Youth Produce Buying and Selling 5,360,000 4,300,000 80% 1,060,00 53,000 1,113,000 Project 0 22 6712200021 Amwonyo Youth Produce Buying and 9,510,000 5,725,000 60% 3,785,00 189,250 3,974,250 Selling Project 0 23 6712200022 Alangi Youth Piggery Project 5,539,000 2,340,000 42% 3,199,00 159,950 3,358,950 0 24 6712200023 Alangi Youth Irish Potatoe Growing Project 5,287,500 1,260,000 24% 4,027,50 201,375 4,228,875 0 25 6712200024 Pakadha Center Youth Produce Buying and 8,420,000 3,523,000 42% 4,897,00 244,850 5,141,850 Selling Project 0 26 6712200025 Kumira Youth Piggery Project 5,660,500 630,000 11% 5,030,50 251,525 5,282,025 0 27 6712200026 Anyola Youth Agro-Business Produce 7,952,000 2,500,000 31% 5,452,00 272,600 5,724,600 Buying and Selling Project 0 28 6712200027 Dikiri Ene Tego Youth Produce Buying and 8,297,000 5,200,000 63% 3,097,00 154,850 3,251,850 Selling Project 0 29 6712200028 Mungujangiringo Youth Produce Buying 7,215,000 7,010,000 97% 205,000 10,250 215,250 and Selling Project 30 6712200029 Ojebu Youth Irsih Potatoe Growing Project 5,194,000 - 0% 5,194,00 259,700 5,453,700 0 31 6712200030 Akoyu Youth Produce Buying and Selling 6,340,500 3,370,250 53% 2,970,25 148,513 3,118,763 Project 0 32 0310011143410 Solia Youth saloon Project 8,215,000 3,755,000 46% 4,460,00 223,000 4,683,000 (dfcu) 0 33 0130111329229 Aringu Youth Piggery Project 5,990,000 0% 5,990,00 299,500 6,289,500 5 (dfcu) 0 34 0130111334781 Acamukukech youth Produce Buying and 5,810,000 3,805,000 65% 2,005,00 100,250 2,105,250 4 (dfcu) Selling Project 0

35 Dfcu Bedkuwedu Youth Poultry Project 8,320,000 2,600,000 31% 5,720,00 286,000 6,006,000 0 36 Thonga Youth Bricklaying Project 3,095,000 1,973,750 64% 1,121,25 56,063 1,177,313 0 37 Ayaka Youth Timber Buying and Selling 5,563,000 1,116,000 20% 4,447,00 222,350 4,669,350 Project 0 38 Olamkule Youth Bricklaying Project 3,095,000 1,800,000 58% 1,295,00 64,750 1,359,750 0 39 Double-funded Thonga Youth Bricklaying Project 3,095,000 3,095,000 100% - 0 - TOTALS 247,519,000 105,944,000 44% 141,575 7,078,75 148,653,75 ,000 0 0

Appendix 2: Mechanized routine maintenance and Manual routine maintenance

Item Planned Actual Varia Amount Amount Amount Variance Mgt Audit Description Output Output nce Budgeted Released spent (UGX) Explanation Remarks(for (UGX)) (UGX) (UGX) Routine 282km 439km 689km 145,262,000 144,066,465 115,800,00 28,266,465 -Turn up for manual each 0 road gangs was maintenance. quarter low Routine 39.2 41km (1km) 120,739,000 120,739,000 144,001,00 (23,262,000) -More money One kilometer Mechanized 0 was used than was done in maintenance. budgeted for excess of the because costing planned output was but the underestimated. expenses were over by 23,262,000.

District Road 4,000,000 4,000,000 3,000,000 1,000,000 - committee operations Supervision/Ad 18,000,000 18,000,000 19,803,000 (1,803,000) -There were -Budgeting ministration unplanned process was not costs expenses of efficient.

training operators and picking equipment from Kampala. 288,001,0 286,805,4 282,604,0 4,201,465 00 65 00

Appendix 3: Status of Natural Resources S/N Type of Location of Size of Status of Status of Type of Illegality of Are the Audit natural the natural the Registrati Demarcated activities Activities activities remarks resource resource natural on carried out on monitored resource the resource regularly Nyagak Local Nyapea Sub- 36 Ha N/A Gazzeted land, Sub-county Woodlot is Yes No land titles Forest county with lost woodlot & legal & Reserve boundary that agricultural agriculture is needs reopening encroachment illegal Kango Local Nyapea Sub- 18 Ha N/A Gazzeted land, Encroachment Illegal Yes No land titles Forest county with lost by Kango Model activities Reserve boundary that S. S. & needs reopening agriculture Nyapea Local Nyapea Sub- 8 Ha N/A Gazzeted land, Encroachment Illegal Yes No land titles. Forest county with lost by Ajei primary activities Reserve boundary that school & catholic needs reopening church structures + agriculture 2. Wetlands Nyagak Jangokoro, 2,550 No Not demarcated Agriculture, Illegal No Regular Akaa, Athuma, sand mining & activities monitoring Nyapea & brick laying. constrained Abanga Sub- by lack counties departmental vehicle & inadequate budget to facilitate law enforcement partners. Ora Akaa & Zeu 1,800 No Not demarcated Agriculture, Illegal No Same as Sub-counties sand mining & activities above brick laying. Amuda Akaa Sub- 800 No Not demarcated Agriculture, Illegal No Same as county sand mining & activities above brick laying.

Adida Athuma & Akaa 700 No Not demarcated Agriculture, Illegal No Same as Sub-counties sand mining & activities above brick laying. Ceda Jangokoro Sub- 300 No Not demarcated Agriculture, Illegal No Same as counties sand mining & activities above brick laying. Aniza Warr Sub- 200 No Not demarcated Agriculture, Illegal No Same as county sand mining & activities above brick laying. Agulu Akaa 170 No Not demarcated Agriculture, Illegal No Same as sand mining & activities above brick laying. Riverbanks Nyagak Jangokoro, 500 N/A Not demarcated Agriculture & Illegal No Same as Akaa, Athuma, sand mining activities above Nyapea, Abanga, Atyak & Paidha sub counties Ora Akaa, Zeu, 270 N/A Not demarcated Agriculture & Illegal Same as Alangi, Warr, sand mining activities above Kango and Atyak sub counties Ayoda Abanga Sub- 180 N/A Not demarcated Agriculture & Illegal No. Same as county sand mining activities above.