OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2016

TABLE OF CONTENTS

LIST OF ACROYNMS ...... 2 2.0 AUDIT OBJECTIVES ...... 5 3.0 AUDIT METHODOLOGY ...... 6 4.0 ENTITY FINANCING ...... 6 5.0 FINDINGS ...... 7 5.1 Categorization of findings ...... 7 5.2 Summary of audit findings ...... 7 6.0 DETAILED AUDIT FINDINGS ...... 7 6.1 Under-collection of Local Revenue ...... 7 6.2 Health Sector ...... 8 6.2.1 Lack of Land titles for the Health Facilities ...... 8 6.2.2 Under-delivery of medicines and medical supplies to the District Health Centre IV’s 8 6.2.3 Hospital ...... 9 6.2.4 Failure to meet minimum standards of Health Service delivery in Nankandulo Health Centre IV ...... 9 6.2.5 Failure to meet minimum standards of Health Service delivery in Namwendwa Health Centre IV ...... 10 6.2.6 Follow up on previous years Audit recommendations ...... 10 6.3 Production Service Management ...... 11 6.3.1 Failure to meet the Minimum set standards ...... 11 6.4. Education Service Management ...... 11 6.4.1 UPE Infrastructure and Staffing Levels ...... 11 6.5 Water service Delivery ...... 12 6.6 Encroachment of Local Forest Reserve ...... 14 6.7 Over-payment of Salary ...... 14 APPENDICES ...... 16 Appendix 1: Variances in drug supplies ...... 16 Appendix 2: Poor Infrastructure – Kamuli Hospital ...... 16 Appendix 3: Failure to meet the minimum standards in the Production sector ...... 17 Appendix 4: Overpayment of Salaries ...... 18

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LIST OF ACROYNMS DLG District Local Government

ICT Information Communication Technology

MoFPED Ministry of Finance Planning and Economic Development

UGX Uganda Shillings

VAT Value Added Tax

WHT Withholding Tax

URA Uganda Revenue Authority

PFMA Public Finance Management Act

ISA International Standards on Auditing

ISSAI International Standards for Supreme Audit Institutions

PPDA Public Procurement and Disposal of Assets

MoESTS Ministry of Education Science and Technology and Sports

IFMIS Integrated Financial Management System

PHC Primary Health Care

LGMSD Local Government Management and Service Delivery

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REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMULI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2016

THE HON. SPEAKER OF PARLIAMENT

Introduction I have audited the accompanying financial statements of Kamuli District Local Government for the year ended 30th June 2016. These financial statements comprise of the Statement of Financial Position as at 30th June 2016, Statement of Financial Performance, Statement of Changes in Equity, Cash flow Statement together with other accompanying statements, notes and accounting policies.

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 Financial management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kamuli District Local Government The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Government Financial and Accounting Manual, 2007, 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.

Auditor’s Responsibility My responsibility as required by Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended), section 87 of the Local Government Act, 1997 and Sections 13, 16 and 19 of the National Audit Act, 2008 is to express an opinion on these statements based on my audit. I conducted the audit in accordance with International Standards on Auditing. Those standards require that I comply with the ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.

An audit involves performing audit procedures to obtain evidence about the amounts and disclosures in the financial statements as well as evidence supporting compliance with relevant laws and regulations. The procedures selected depend on the Auditor’s judgment including the assessment of risks of material misstatement of the financial statements whether due to fraud or error. In making those risk assessments, the Auditor considers

3 internal controls relevant to the entity’s preparation of financial statements in order to design audit procedures that are appropriate in the circumstances but not for purposes of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management as well as evaluating the overall presentation of the financial statements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.

Part ‘‘A’’ of this report sets out my opinion on the financial statements. Part “B” which forms an integral part of this report presents in detail, all the significant audit findings made during the audit which have been brought to the attention of management. PART “A”

Unqualified opinion In my opinion, the financial statements of Kamuli District Local Government as at 30th June 2016 are prepared, in all material respects, in accordance with the Local Government Financial and Accounting Manual, 2007, Section 51(3) of the Public Financial Management Act 2015, the Local Government Financial and Accounting Regulations, 2007 and the Local Governments Act cap 243 (as amended), of the Laws of Uganda.

Emphasis of matter Without qualifying my opinion, I draw attention to the following matter which is also presented in the financial statements.

Under-collection of local revenue It was observed that out of the budgeted sum of UGX.1,073,600,000 for local revenue, only UGX.182,574,052 was realised resulting into a shortfall of UGX.891,025,948 representing 82% under-performance. Under-collection of revenue hampers service delivery.

John F.S. Muwanga AUDITOR GENERAL

15th December, 2016

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PART “B”

KAMULI DISTRICT LOCAL GOVERNMENT DETAILED REPORT OF THE AUDITOR GENERAL FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2016

1.0 INTRODUCTION In accordance with Article 163(3) of the Constitution of the Republic of Uganda, 1995, I am required to audit and report on the public accounts of Uganda and of all public offices including the courts, the central and the local government administrations, universities and public institutions of the like nature and any public corporation or other bodies or organizations established by an Act of Parliament. Accordingly, I carried out the audit of the Kamuli District Local Government to enable me report to Parliament.

2.0 AUDIT OBJECTIVES The audit was carried out in accordance with International Standards on Auditing and accordingly included a review of the accounting records and agreed procedures as was considered necessary. The audit was carried out with regard to the following objectives:- a. To verify whether the financial statements have been prepared in accordance with the requirements of the Local Government Act and the regulations, and fairly present the income and expenditures for the year and of the financial position as at the end of the year. b. To verify whether all the funds of the entity were utilized with due attention to economy and efficiency and only for the purposes for which the funds were provided. c. Whether goods and services financed have been procured in accordance with the PPDA Act. d. To evaluate and obtain a sufficient understanding of the internal control structure of the Council, assess control risk and identify reportable conditions, including material internal control weaknesses e. To verify whether management of the funds of the entity was in compliance with the Government of Uganda financial regulations. f. To verify whether all necessary supporting documents, records and accounts have been kept in respect of all activities, and are in agreement with the financial statements presented.

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3.0 AUDIT METHODOLOGY The following audit procedures were undertaken:-

a. Revenue Obtained schedules of all revenues collected and reconciled the amounts to the cashbooks and bank statements of the entity.

b. Expenditure The payment vouchers of the entity were examined for proper authorization, eligibility and budgetary provision, accountability and support documentation.

c. Internal Control System Reviewed the internal control system and its operations to establish whether sound controls were applied throughout the period.

d. Procurement Reviewed the procurement of goods and services under the Council during the period under review and reconciled with the approved procurement plan.

e. Fixed Assets Management Reviewed the use and management of the assets of the District during the period under review.

f. Financial Statements Examined, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessed the accounting principles used and significant estimates made by management; as well as evaluating the overall financial statement presentation.

4.0 ENTITY FINANCING Kamuli District Local Government is financed by grants (Conditional and Unconditional) from Central Government, donations and locally generated revenues from taxes, fees, licenses and charges. During the year, the District received grants totaling to UGX.32,799,660,674 from Central Government, other Government

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transfers of UGX.1,195,251,531, UGX.182,574,052 from locally generated revenues and donations of UGX.1,420,348,034. The total revenue of UGX.35,597,834,291 its approved budget estimates of the funds received UGX.37,536,117,842 was spent on service delivery and administration costs.

5.0 FINDINGS 5.1 Categorization of findings The following system of profiling of the audit findings has been adopted to better prioritize the implementation of audit recommendations:

N Category Description o 1. High significance Has a significant/material impact, has a high likelihood of reoccurrence, and in the opinion of the Auditor General, it requires urgent remedial action. It is a matter of high risk or high stakeholder interest. 2. Moderate significance Has a moderate impact, has a likelihood of reoccurrence, and in the opinion of the Auditor General, it requires remedial action. It is a matter of medium risk or moderate stakeholder interest. 3. Low significance Has a low impact, has a remote likelihood of reoccurrence, and in the opinion of the Auditor General, may not require much attention, though its remediation may add value to the entity. It is a matter of low risk or low stakeholder interest.

5.2 Summary of audit findings No. Finding Significance 6.1 Under-collection of Local Revenue High 6.2 Health Service Management High 6.3 Production Service Management High 6.4 Education Service Management High 6.5 Water Service Management High 6.6 Encroachment of Local Forest Reserve High 6.7 Over-payment of salary High

6.0 DETAILED AUDIT FINDINGS This section outlines the detailed audit findings, management responses thereof and my recommendations.

6.1 Under-collection of Local Revenue Regulation 11 (g) of the Local Governments Financial Regulations, 2007 requires the Head of Finance to supervise and ensure prompt collection of all revenue due to the Council and bring promptly to account all revenue and other receipts into the administration bank account or accounted for to him or her under the proper directorate or program, sub-program and items.

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The district budgeted for Local revenue of UGX.1,073,600,000. However, only UGX.182,574,052 i.e. 18% was realized resulting in a shortfall of UGX.891,025,948, representing 82% under performance.

Under-collection of local revenue impairs service delivery to the community.

I advised the Accounting Officer to initiate measures and ensure that all budgeted local revenue is collected.

6.2 Health Sector 6.2.1 Lack of Land titles for the Health Facilities Regulation 58 (4) of the LGFARs of 2007 requires that the properties and assets of a Local Government including land to be properly registered, titles issued and valued. It was observed that the District Hospital and the Health center IV’s did not have land titles for the land where they are located as shown in the table below; Name Acres Status Kamuli District Hospital 39 Not titled Nankandulo HC IV 4.2 Not titled Namwendwa HC IV 43.2 Surveyed, Processing title Total 49.54

The Accounting Officer attributed the shortcoming to shortage of funds to process the titles but under took to ensure that all the land titles are secured. The absence of land tiles exposes the land to the risk of encroachment and disputes.

I advised the Accounting Officer to liaise with the Ministries of Finance, Planning and Economic Development and that of Lands, Housing and Urban Development and the District Land Board to ensure that the land titles are secured.

6.2.2 Under-delivery of medicines and medical supplies to the District Health Centre IV’s Section 2.3 of the Memorandum of Understanding (MoU) between the Government of Uganda (GoU) and the National Medical Stores (NMS), obligates NMS to procure the aggregated requirements of the health facilities and distribute them against orders submitted by the health facility in compliance with the published schedule. It was observed that there were variances between the quantities ordered and actual quantities supplied to the various health centres as shown in appendix 1.

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This could lead to perpetual medicine stock outs at the health facilities. I advised the Accounting Officer to engage National Medical Stores and ensure that the supply of medicines is in the right quantities ordered.

6.2.3 Kamuli District Hospital Section 2.1.2 of the revised Local Government Management and Service Delivery Program Operational Manual, (LGMSD), 2009 sets out the minimum standards required. However, inspections of Various Health Centre’s within the district revealed the following shortcomings; Key Facility Observation 190 staff 174 staff Equipment No xray and utra sound machines Proper infrastructure Shortage of Hospital Infrastructure as shown in Appendix 2 Ambulance No ambulance A proper waste disposal No waste disposal at the hospital

Lack of adequate facilities at the Health Centre adversely affects service delivery.

The Accounting Officer explained that the PHC Grant has remained stagnant for the past five years yet the patient load has kept on swelling.

I advised the Accounting Officer to continue lobbying the relevant authorities in order to have the matter addressed.

6.2.4 Failure to meet minimum standards of Health Service delivery in Nankandulo Health Centre IV

Key Facilities Observation

Incinerator None

The Accounting Officer explained that they had budgeted for the incinerator in the current year.

The matter requires urgent attention.

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6.2.5 Failure to meet minimum standards of Health Service delivery in Namwendwa Health Centre IV

Facility Existing Store None Incinerator medical waste None

I advised the Accounting Officer to follow up with Ministry of Health, and Ministry of Finance, Planning and Economic Development to ensure the shortcomings are addressed.

6.2.6 Follow up on previous years Audit recommendations a) Non Functional X-ray and Ultra sound machines became functional in 2005 with the different departments including Radiology which was equipped with x-ray and ultrasound machines. However, during the Inspections of the General hospital for the financial year 2015/16, Audit inspections observed that at the time of Commissioning of the hospital in 2005, Ultra sound machines and X-ray had been delivered to the Radiology department with the help of the Spanish Grant at an estimated cost of UGX.200 million. However, the machines have never worked since 2005 since the time of delivery, installation and commissioning of the hospital.

No functional x-ray at the hospital

Several appeals were made to the Central Government through the Ministry of Health for the repair of the machines and promises were made that they would be worked on. The Hospital made an attempt at repairing them contacting private biomedical engineers who came on the ground to assess the equipment’s and they were willing to repair the machines, but they needed a lot of money which the Hospital could not raise. The residents of the five surrounding Districts remain unserved.

The matter requires urgent attention.

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6.3 Production Service Management 6.3.1 Failure to meet the Minimum set standards The Local Governments Management and Service Delivery (LGMSD) operational manual section 2.1.2 (e) requires Local Governments to deliver services in conformity with production sector minimum national standards of service delivery.

The government set up the production department at every district to boost agriculture through extension services. Agricultural activities carried out include dairy farming, fishing, bee keeping, crop and animal production. It was noted that Kamuli district is operating below the set minimum standards as shown in Appendix 3. It was further noted that the district has 12 veterinary extension workers and 14 extension workers against the 85,348 farming households. The extension worker to farmer ratio was 1:7,112 for veterinary, 1:6,096 for crops and 1:7,112 for animal production and entrepreneurship compared to the standard of 1:500 as per the MNSSD.

The Accounting Officer attributed the shortcoming to inadequate funding and understaffing in the department. This inadequacy negatively impacts on agriculture service delivery.

I advised the Accounting Officer to follow up the matter with the Ministry of Agriculture so that more funds are made available to ensure that minimum standard requirements are complied with.

6.4. Education Service Management 6.4.1 UPE Infrastructure and Staffing Levels

Ministry of Sports and Education has set minimum infrastructure standards. It was noted that in all the sample of schools inspected, performance was below the set national standards as detailed in the table below: SN Indicator MNSSD District Ratios 1 Classroom Pupil ratio 1:55 1:76 2 Latrine stance pupil ratio 1:40 1:201

The ratios for the district are way above the national recommended ratios for schools to perform to the expected standards.

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The Accounting Officer attributed the shortcoming to inadequate funding. The inadequacy in school infrastructure negatively impacts on education service delivery.

I advised the Accounting Officer to follow up the matters with Ministry of Education and Sports for more funds so that minimum standard requirements are complied with.

6.5 Water service Delivery 6.5.1 Dry Wells Section 6 of the Statement of requirements of the contract between the district and the siting and supervision contractor states that the Consultant shall use the best professional judgement to ensure that all boreholes sited have a minimum yield of 500 l/hr. In case 15% or more of the boreholes sited yield less that 500 l/hr, the consultant shall pay the Client an equivalent of the Cost of siting and drilling supervision for each of the failed source above the 15% limit. The district awarded Aquatech Enterprises (U) Ltd a contract for siting and drilling supervision of 9 boreholes Lot 2. However 6 dry wells were successful and 3 were not representing a 33% failure rate.

Dry borehole Dry borehole

The Accounting Officer explained that the technology used by the contractors is never perfect since it is basically an approximation with un acceptable provision for up to 2% failure rate.

I advised the Accounting Officer to ensure that the costs above are recovered from the Consultant.

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6.5.2 Walking distance for water sources in Bugabula and Buzaya counties

Chapter 2.1.2 Section F Part A (SN1) water and sanitation Minimum National Standards of Service Delivery sets out the maximum walking distance to a water source for a community to be one kilometre. It was however observed that the average walking distance for communities in Kamuli district to a water source is 1.46km contrary to the guidelines. Attention should be drawn to and Kagumba sub-county with an average distance of 1.8KM. Details are presented in the table below Sub county Standard distance Current Status Nabwigulu 1.0km 1.4 km Balawoli 1.0km 1.4 km Kagumba 1.0km 1.8 km Namasagali 1.0km 1.8 km Butansi 1.0km 1.2 km Magogo 1.0km 1.2 km Average distance 1 1.46 km

Inadequate water facilities lead to poor sanitation and as a result, a high disease prevalence. The Accounting Officer indicated that they are lobbying for funding from Non- Government Organisations.

I advised the Accounting Officer to lobby for more funds from other Government Agencies to provide more boreholes and shallow wells closer to people.

6.5.3 Functionality status of protected water sources in Bugabula and Buzaaya counties

LGMSD Chapter 2.1.1 Section C water service delivery package requires. i) Geographical survey before deciding on the location to establish the water yield ii) Water quality testing during the design stage of the water facility It was noted that Bugabula and Buzaaya counties have 40 non-functional bore holes and 44 abandoned boreholes in the areas. There are 14 non-functional shallow wells and 47 abandoned shallow wells in the same counties. The non-functional boreholes and shallow wells can be repaired but there were no enough funds to do so. Details in the table below;-

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Status Functional Non functional Abandoned Boreholes 653 40 44 Shallow wells 392 14 47 Protected springs 12 0 0

The Accounting Officer reported that they were lobbing for funding from stakeholders. He also noted that the boreholes and shallow wells had been abandoned because they had poor quality water yield and some were dry.

I advised the Accounting Officer to lobby for more funds from other government agencies to repair boreholes and shallow wells that were non-functional in different areas.

6.6 Encroachment of Local Forest Reserve Section 3 of the Forests Act Chapter 146 mandates the Minister to issue statutory order, declaring any area to be a central/ local forest reserve. It was however, noted that the District is located on a local forest reserve land contrary to the regulations. Management explained that efforts are underway to relocate the forest reserve as advised by the Ministry of Lands, Housing and Urban Development. The occupation of land belonging to a forest reserve is illegal and may attract fines and penalties to the District.

I advised the Accounting Officer to expedite the process of finding alternative land for the forest or account for the encroachment so far made.

6.7 Over-payment of Salary Section (B-a) (7) of the Public Service Standing Orders 2010 requires salaries to be paid correctly in accordance with the approved salary structure for the Public Service.

Contrary to the above regulation, comparison of salary figures from the IPPS with actual payments on the IFMS revealed cases of salary overpayment totaling to UGX.6,631,109 as shown in appendix 4.

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This was attributed to absence of proper reconciliations and verification of the monthly payrolls before payments are effected. The amount in question was irregularly expended and is therefore recoverable.

The Accounting Officer admitted the shortcoming and explained that a deduction code would be entered onto the affected individuals’ payroll to ensure recovery.

I advised the Accounting Officer to expedite this action, and also ensure that in future, proper reconciliations and verifications are undertaken before payments are effected.

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APPENDICES Appendix 1: Variances in drug supplies Actual Order quantity Disp_date Description Order_no Facility quantity received Variance Ceftriaxone sodium 1g Nankandulo 18/01/16 powder for inj.vial 485688 hciv 500 400 100 Co-packaged ors and zinc Nankandulo 05/10/2016 tablets 523912 hciv 70 60 10 Clotrimazole 100mg Nankandulo 05/10/2016 pessary 523912 hciv 90 40 50 Penicillin. Benzyl Nankandulo 05/10/2016 1mu/600mg inj (pfr) im 523912 hciv 80 30 50 Ceftriaxone sodium 1g Namwendw 15/09/2016 powder for inj.vial 448647 a hciv 250 100 150 Set blood transfusion, y- Namwendw 18/01/16 site 10drops/ml 485675 a hciv 200 100 100 Tetracycline 1% eye Namwendw 15/03/16 ointment 3.5g tube 505124 a hciv 200 93 107 Co-packaged ors and zinc Namwendw 16/03/16 tablets 505124 a hciv 100 48 52 Diclofenac sodium 50mg Namwendw 16/03/16 enteric coated tablet 505124 a hciv 100 55 45 Metronidazole 500mg/100ml infusion 100 Namwendw 05/10/2016 ml 523903 a hciv 100 60 40 Total 1690 986 704

Appendix 2: Poor Infrastructure – Kamuli Hospital Equipment Recom Availabl Functionality Gap Actions taken by management mende e d WARDS 7 4 Functional but 3 included on the list of hospital not enough. needs which was given to the 1isolation ward district and 2 surgical wards recommended STORE 1 1 Very old block 1 included on the list of hospital starting to needs which was given to the break. needs district new block ANC BLOCK 1 0 improvised 1 included on the list of hospital space at needs which was given to the maternity ward district which doesn’t provide enough privacy OTHORPEDE 1 0 improvised room 1 included on the list of hospital ADIC/REHABI at pead ward needs which was given to the LITATION district BLOCK HIV 1 0 improvised 1 included on the list of hospital SERVICES rooms needs which was given to the BLOCK district

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LABORATORY 1 1 small space for a 1 included on the list of hospital standard needs which was given to the laboratory district THEATRE 1 1 one operating 2 included on the list of hospital room operating needs which was given to the rooms in district theatre HOSPITAL 1 1 small sized to 1 included on the list of hospital BOARD accommodate needs which was given to the ROOM meetings district NCINERATOR 1 1 broken and non 1 included on the list of hospital functional open needs which was given to the burning of district. district promised to medial wastes construct fy 2016/2017 WALK WAYS ALLBLO only 4 hard to move 4 other included on the list of hospital CKS blocks very sick clients blocks to needs which was given to the CONNE connecte be district CTED d connecte d

PIT 8 3 5 blocks with no 5 included on the list of hospital LATRINES toilets needs which was given to the district STAFF 190 21 4 staff blocks 80 Included on the list of hospital HOUSESS are very old and needs which was given to the unfit to district. so maintence was done. accommodate some roofs were replace by staff. they need hospital temporally though renovation LEVELLING TARMA murram dust from tarmac included on the list of hospital AND CKED compoun compound which on needs which was given to the TARMACKING COMPO d compromised compoun district. ditches filled with gravel THE UND cleanliness/drain d COMPOUND age in wards and theatre

Appendix 3: Failure to meet the minimum standards in the Production sector

MNSSD Remarks District status

Veterinary Doctor for disease & 1:7,112 - (12 Veterinary 1:500 health, public health, bio Extension workers against 85,348 security, training role farming households) Agricultural Officer to cover 1:6,096 - (14 Crop extension crop production, marketing, 1:500 workers against 85,348 farming protection and farm households) development Animal Production officer for 1:7,112 - (12 Veterinary 1:500 animal production value Extension workers against 85,348 addition and entrepreneurship farming households) function

Non Agriculture Development Centre

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Indicator MNSSD Remarks District status Demonstration site to farmer ratio 5 acres for demonstrating at least 3 Mini Agriculture key agricultural enterprises per sub Development Centre per 1 (3) county. These may include a Nil sub county piggery, poultry, goat, or zero grazing unit

Number of farm visits by an extension worker per year per farmer Indicator MNSSD Remarks District status 0.02 – (1,426 visits per Control disease in animal and Veterinary 2 extension worker per year for people 85,348 farming HHs) Crop production, marketing 0.02 – (1,200 visits per crop protection and farm Crops 2 extension worker per year for development including agro 85,348 farming HHs) processing Production, quality assurance 4 quality assurance visits per Fisheries 12 marketing mentor staff per year entrepreneurs To advise on control of 3 visits per staff per farmer per vectors, production, quality Entomology 6 year (2 staff against 358 assurance and mentor farmers) entrepreneurs Animal Production & Production and mentor 1 farm visits per year per 4 entrepreneurship entrepreneurs farmer

Other communal infrastructure /facilities to Households ratio Indicator MNSSD Remarks District status Primary market (1 hectare, Water, Toilets, 1:85,348 (only one gazetted livestock Market 1:5000 Stalls, power, stores, market in Balawoli sub county serving fenced etc) per sub all farming HHs in the district) county 1:21,992 (we have only 4 functional Alternatively one per sub Cattle dip 1:5000 dips with a total cattle population of county 87,967 heads of cattle 1:21,992 (we have only 4 valley dams Alternatively one per Valley tank 1:1000 with a total cattle population of 87,967 parish heads of cattle Nil – (there are currently no formal Percentage of technology demonstration sites since farmers accessing the re-designing of NAADS that gave 100 - technology birth to OWC. We are only giving demonstration sites inputs and offering follow up technical guidance)

Appendix 4: Overpayment of Salaries Payment Payee's Name Pay Employee IFMS IPPS Variance - Date month NO Amount Amount UGX - UGX - UGX 9/1/2015 Waako Eric 2 749403 887,000 382,132 504,868 9/30/2015 NuwenshabaPidison 3 709861 721,511 379,711 341,800 9/30/2015 Kalembe Betty 3 855550 623,622 311,811 311,811 7/29/2015 Naigaga Eva 1 804363 649,533 371,927 277,606

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Payment Payee's Name Pay Employee IFMS IPPS Variance - Date month NO Amount Amount UGX - UGX - UGX 8/29/2015 John Buwoza 2 872438 443,338 211,605 231,733 9/30/2015 John Buwoza 3 872438 443,338 211,605 231,733 8/29/2015 NAIGAGA VICTO 2 169722 446,120 223,060 223,060 9/30/2015 NAIGAGA VICTO 3 169722 446,120 223,060 223,060 9/30/2015 Baidu Patrick 3 222113 435,880 214,179 221,701 9/30/2015 Naibale Rosemary 3 166215 597,267 390,393 206,874 7/29/2015 Nambi Rose 1 166682 440,992 243,702 197,290 8/29/2015 Nambi Rose 2 166682 440,992 243,702 197,290 9/30/2015 Nambi Rose 3 166682 440,992 243,702 197,290 8/29/2015 Musere Samuel 2 170041 392,802 204,067 188,735 9/30/2015 Musere Samuel 3 170041 392,802 204,067 188,735 9/30/2015 Tigatoola Henry 3 171138 390,218 205,218 185,000 9/30/2015 Faida Allen Kassim 3 168306 413,203 234,068 179,135 7/29/2015 Musamali Tony 1 169987 371,927 196,567 175,360 Herberts 7/29/2015 OdongoAppollo 1 166338 350,501 180,435 170,066 9/30/2015 OdongoAppollo 3 166338 350,501 180,435 170,066 9/30/2015 NambiKezia 3 166287 472,212 302,975 169,237 9/30/2015 BIYINZIKA ESEZA 3 834160 371,927 202,967 168,960 9/30/2015 Nabirye Racheal 3 170966 386,781 234,205 152,576 9/30/2015 Kyotakoze Monic 3 167541 347,281 196,807 150,474 8/29/2015 WeruliAsumani 2 749461 303,254 179,016 124,238 9/30/2015 WeruliAsumani 3 749461 303,254 179,016 124,238 9/30/2015 Namuyiga Christine 3 168838 217,824 105,367 112,457 8/29/2015 Mbowe Charles 2 803806 321,227 220,227 101,000 8/29/2015 Basomye John 2 800116 316,478 234,067 82,411 8/29/2015 Muwanika Aisha 2 170023 297,503 215,654 81,849 9/30/2015 Muwanika Aisha 3 170023 297,503 215,654 81,849 8/29/2015 Kiirya Emmanuel 2 798758 306,478 234,067 72,411 9/30/2015 Kiirya Emmanuel 3 798758 306,478 234,067 72,411 8/29/2015 Kaziro Patrick 2 169350 305,577 233,842 71,735 9/30/2015 Kaziro Patrick 3 169350 305,577 237,942 67,635 8/29/2015 Babeeyo Noah 2 870438 320,904 255,827 65,077 9/30/2015 Babeeyo Noah 3 870438 320,904 255,827 65,077 8/29/2015 Biramu Samuel 2 169076 298,503 233,842 64,661 8/29/2015 Namukasa Veronica 2 872538 273,394 212,594 60,800 8/29/2015 MaguluNtala Joseph 2 167865 305,576 245,676 59,900 8/29/2015 Yateesa Godfrey 2 171101 318,092 259,192 58,900 6,631,109

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