OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF

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

OFFICE OF THE AUDITOR GENERAL UGANDA

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TABLE OF CONTENTS

list of Acronyms ...... iii Opinion ...... 1 Basis for Opinion ...... 1 Key Audit Matters ...... 2 Utilization of Medicines and Health Supplies ...... 2 Medicines and health supplies accountability ...... 2 Stock outs of Medicines and Health Supplies ...... 3 Understaffing at the health facilities ...... 3 Outstanding Domestic Arrears ...... 4 Other Matter ...... 5 Failure to Implement Budget as approved by Parliament ...... 5 Understaffing ...... 5 Low recovery of YLP funds ...... 6 Lack of Land Titles ...... 6 Management’s Responsibility for the Financial Statements ...... 6 Auditor’s Responsibilities for the Audit of the Financial Statements ...... 7 Appendix 1: Drugs not accounted for ...... 10 Appendix 2: Staffing Levels at the Health Facilities ...... 12 Appendix 3: Planned Activities not implemented ...... 18 Appendix 4: Understaffing ...... 20 Appendix 5: Unrecovered YLP Funds ...... 24

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LIST OF ACRONYMS BOQ Bills of Quantities C/U Church of Uganda CAO Chief Administrative Officer DEO District Education Officer DLG District Local Government EMHS Essential Medicines and Health Supplies FY Financial Year GOU Government of Uganda HC Health Centre IFMS Integrated Financial Management System ISSAI International Standards of Supreme Audit Institution KCCA Capital City Authority KMs Kilometers LGFAM Local Governments Financial and Accounting Manual 2007 LGFAR Local Governments Financial and Accounting Regulations 2007 LGMSD Local Government Management and Service Delivery MMHS Management of Medicines and Heath Supplies MoFPED Ministry of Finance Planning and Economic Development MoH Ministry of Health NFA National Forestry Authority NMS National Medical Stores P/S Primary School PFMA Public Finance Management Act 2015 PPDA Public Procurement and Disposal of Assets UGX Uganda Shillings URF Uganda Road Fund UWEP Uganda Women Enterprise Project YLP Youth Livelihood Programme

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

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the financial statements of Mityana 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 notesto the financial statements, including a summary of significant accounting policies.

In my opinion, the financial statements of Mityana 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 for Supreme Audit Institutions(ISSAIs) and the National Audit Act 2008. My responsibilities under those standards are further described in the Auditor’sResponsibilities for the Audit of the Financial Statements section of my report. I am independent of the District Local Government 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.

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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 key audit matters to be communicated in my report;

 Utilization of Medicines and Health 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 Mityana District 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 health 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 Health Supplies Manual.  I obtained the approved structure and compared it with the list of existing staff.

I considered a preselected sample of and Mwera HC IV and made the following observations;

 Medicines and health supplies accountability I observed a variance between closing stock card balance and physical count of UGX.60,388,169 as shown in appendix 1.

The shortcoming may be a result of mismanagement or poor record keeping.

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This may lead to rampant stock outs which hamper service delivery and occasions wide spread public outcry.

The Accounting Officer promised that the stock cards will be updated regularly.

The matter requires urgent attention.

 Stock outs of Medicines and Health Supplies I observed that 6 (six) items out of the 11 (eleven) selected tracer EMHS experienced stock outs ranging between 3 and 245 days.

The stock outs may be a result of failure by NMS to supply drugs in the quantities ordered by health centres and lack of reliable information on drugs and stocking positions.

According to the Accounting Officer, Health facilities make bi-monthly procurement plans with NMS at the beginning of each Financial Year; however, it is hard for facilities to keep stock for five months. Stock outs erode patients’ confidence in the health sector which leads them to resort to inappropriate and expensive alternatives of health care.

The Accounting Officer is advised to liaise with NMS to ensure continuous optimum stock of medicines and supplies.

 Understaffing at the health facilities Out of 246 approved positions at the hospital and 53 approved positions for each of the 3 (three) Health Centres; only 282 (70%) positions were filled, leaving 123 (30%) positions vacant as shown in appendix 2.

Understaffing overstretches the available staff beyond their capacity, creates job-related stress to the few staff and negatively affects the level of health service delivery to the community. Management explained that an attempt to recruit special doctors failed because they did not attract any.

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

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 Outstanding Domestic Arrears Domestic arrears refer to the total value of unpaid bills for goods and services rendered to a government entity, including wages and pension that remain outstanding at the closure of a financial year. There has been persistent accumulation of domestic arrears to unmanageable levels which has led to settlement of arrears that are not authorized, unbudgeted for, inadequately supported and in some instances there has been inadequate recognition and disclosure of the domestic arrears. The variances between the reported figures in the financial statements and the amounts verified by Internal Auditor General formed a basis of my qualification of consolidated GOU financial statements for the year ended 30th June 2016.

Consequently, domestic arrears were considered a key audit matter which needed to be investigated to establish the trend, the underlying factors and thereby make recommendations. During audit planning, I majorly focused on domestic arrears in regard to goods and services, salaries and wages, and pension and gratuity. I undertook the following procedures; a trend analysis over a period of three years, review of the budget and commitment control procedures and the accounting treatment for the domestic arrears in the financial statements . I also engaged the accounting officer to enable me arrive at the audit conclusions.

Based on the procedure performed, I observed that an amount of UGX.176,899,310was irregularly incurred as domestic arrears outside the approved estimates appropriated by Parliament and consequently, there has been an increase in domestic arrears over a period of three years from UGX.94,949,931 to UGX.176,899,310 which makes the trend unsustainable.

This may be as a result of existence of a weak and ineffective internal control system over the control and management of domestic arrears. For example, the government commitment control system was not adhered to. The Accounting Officer explained that the funds accumulated as salary, gratuity and pension arrears but efforts are underway to ensure that the arrears are settled.

The Accounting Officer is advised to ensure that the promised action is implemented.

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Other Matter In addition to the matter(s) raised above, I consider it necessary to communicate the following matter(s) 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.22,217,042,875 the district received UGX.21,125,091,790 (95%) resulting into a shortfall of UGX.1,091,951,085 (5%). I further observed that a number of planned outputs for an amount of UGX.120,718,181 were not implemented as shown in appendix 3. The most greatly affected outputs included routine road maintenance and construction of classrooms.

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 lack of capacity and inadequate releases or may be an indication of inefficiency.

The Accounting Officer explained thatthe failure to implement all the planned activities was due to failure to realise the planned funding.

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

 Understaffing The district has an approved staff structure of 147 positions. Out of the approved structure of 147 positions, only 90 (61%) positions are filled leaving 57 (39%) positions vacant as shown in an Appendix 7.Understaffing overstretches the available staff beyond their capacity, creates job-related stress to the fewer and negatively affects service delivery.

The Accounting Officer explained that staff recruitment for FY 2016/17 was guided by available / allocated wage as per Establishment Notice No. 2 of 2015.

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I advised the Accounting Officer to liaise with the District Service Commission and Ministry of Public Service to have the vacant positions filled.

 Low recovery of YLP funds Chapter 6 of Youth Livelihood Programme Guidelines 2013 directs that any repayment that goes beyond one year will attract a Service fee of 5% to cater for inflation. Overall, the Principal and Service fee will be paid within a period not exceeding 3 years.

The district expected to recover UGX.436,817,207 during the year but only UGX.133,975,000 (30.6%) was recovered leaving a balance of UGX.302,841407 (69.4%) outstandingas shown in appendix 4. Low recovery adversely impacts 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 recoveries were on-going.

The Accounting Officer was advised toensure that all the outstanding amounts are recovered.

 Lack of Land Titles Regulation 58(4) of Local Governments Financial and Accounting Regulations 2007 (LGFARs) requires that in order to comply with the required accounting systems, the properties, and assets of a local government, shall be properly registered and titles issued.

It was observed that the district does not have land titles to the various pieces of land under its jurisdiction except forthe land where the district offices are located. Lack of land titles creates a risk of encroachment and disputes.

The Accounting Officer explained that they currently do not have enough funds to manage titling of all land.

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

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 Mityana District Local Government.

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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 theDistrict Local Government’sability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the District Local Government, 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 Local Government’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 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’sinternal control.

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 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’sability 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 Local Government 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.

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John F.S. Muwanga AUDITOR GENERAL KAMPALA

7thDecember, 2017

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APPENDICES: Appendix 1: Drugs not accounted for Mityana Hospital Closing stock Drugs & card Physical Commodities balance count Variance Cost Amount Audit Remarks Stock card not Coartem 6 51 51 34,848 1,777,227 updated Stock card not Coartem 12 19 19 57,405 1,090,704 updated Stock card not Coartem 18 18 18 51,846 933,236 updated Stock card not Coartem 24 125 125 102,297 12,787,079 updated Surgical Stock card not Gloves 211 211 41,945 8,850,422 updated Examination Stock card not Gloves 589 584 -5 12,380 (61,898) updated Nylon sutures Stock card not G1 51 51 73,264 3,736,478 updated sutures PGA Stock card not G1 35 35 73,264 2,564,249 updated sutures PGA Stock card not G2 36 36 73,264 2,637,514 updated Determine HIV Stock card not Testing KIT 0 92 92 279,764 25,738,317 updated Malaria rapid Stock card not testing kit 19 264 245 15,870 3,888,270 updated Mwera HC IV Stock card not Coartem 6 14 8 6 34,848 209,086 updated Stock card not Coartem 12 3 0 3 76,178 228,535 updated Stock card not Coartem 24 18 46 -28 102,297 (2,864,306) updated Examination Stock card not gloves 38 60 -22 12,380 (272,353) updated Surgical Stock card not Gloves 103 115 -12 41,945 (503,342) updated Stock card not Malaria RDT 103 132 -29 15,870 (460,244) updated Determine HIV Stock card not test kit 0 2.4 -2.4 278,627 (668,704) updated Nylon sutures Stock card not G1 0 1 -1 73,264 (73,264) updated Nylon sutures Stock card not G2/0 0 2 -2 73,264 (146,529) updated PGA sutures Stock card not G2/0 3 0 3 73,264 219,793 updated

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Stock card not Oxytocin 0 3.7 -3.7 20,527 (75,949) updated Stock card not Maama Kit 76 36 40 21,346 853,848 updated 60,388,169

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Appendix 2: Staffing Levels at the Health Facilities MITYANA HOSPITAL POSITIONS Number of Filled Vacant Approved Positions Positions Positions Principal Medical Officer 1 1 0 Senior Medical Officer 3 3 0 Medical Officers Special Grade (Community) 1 0 1 Medical officer Special Grade(Obstetrics and Gynaecology) 1 1 0

Medical Officer Special Grade(Internal Medicine) 1 0 1 Medical Officers Special Grade (Surgery) 1 0 1 Medical Officers Special Grade (Paediatrics) 1 0 1 Medical officer 4 2 2 Senior Clinical Officer 1 6 -5 Clinical Officers 5 2 3 Dental Surgeon 1 0 1 Public Health Dental Officer 2 0 2 Dental Attendant 1 1 0 Pharmacist 1 1 0 Dispenser 2 1 1 Principal Nursing Officer 1 0 1 Senior Nursing Officer 5 3 2 Nursing Officer (Nursing) 17 4 13 Nursing Officer (Midwifery) 3 6 -3 Nursing Officer (Psychiatry) 1 1 0 Public Health Nurse 1 1 0 Enrolled Psychiatric Nurse 2 1 1 Senior Enrolled Nurse 46 Enrolled Nurse 46 37 9 Senior Enrolled Midwife 0 7 -7 Enrolled Midwife 25 19 6 Nursing Assistant 15 13 2

Allied Health Professionals Senior Clinical Officer 1 0 1 Health Educator 1 0 1 Senior Laboratory Technologist 1 1 0

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Psychiatric Clinical Officer 1 1 0 Psychiatric Clinical Officer 1 0 1 Ophthalmic Clinical Officer 1 0 1 Clinical Officer 5 1 4 Health Inspector 1 1 0 Assistant Entomological Officer (Medical) 1 0 1 Radiographer 2 2 0 Physiotherapist 1 0 1 Occupation Therapist 1 0 1 Orthopaedic Officer 2 2 0 Assistant Health Educator 1 0 1 Anaesthetic Officer 3 2 1 Laboratory Technologist 1 0 1 Laboratory Technician 2 2 0 Laboratory Assistant 1 0 1 Anaesthetic Attendant 2 0 2

Administrative and Other staff Senior Hospital Administrator 1 1 0 Hospital Administrator 1 1 0 Personnel Officer 1 0 1 Medical Social Worker 1 0 1 Nutritionist 1 0 1 Supplies Officer 1 1 0 Senior Accounts Assistant 1 1 0 Stenographer Secretary 1 0 1 Theatre Assistant 0 1 -1 Office Typist 1 1 0 Stores assistant 2 1 1 Theatre Attendant 0 1 -1 Records Assistant 2 3 -1 Accounts Assistant 2 2 0 Support Staff Darkroom Attendant 1 1 0 Mortuary Attendant 2 0 2 Driver 2 2 0 Dhobi 1 1 0 Cook 3 1 2

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Askari 2 3 -1 Artisans' mate 3 1 0 TOTAL 246 144 54

SSEKANYONYI HEALTH CENTER IV Senior Medical officer 1 1 0 Medical Officer 1 1 0 Senior Nursing Officer 1 0 1 Senior Clinical Officer 1 1 0 Public Health Nurse 1 0 1 Clinical Officer 2 2 0 Ophthalmic Clinical Officer 1 0 1 Health inspector 2 1 1 Dispenser 1 0 1 Public Health Dental Officer 1 1 0 Laboratory technician 1 1 0 Assistant Entomological officer (Medical) 1 1 0 Nursing Officer(Nursing) 1 1 0 Nursing Officer(Midwifery) 1 1 0 Nursing Officer (Psychiatry) 1 0 1 Assistant Health Educator 1 1 0 Anaesthetic Officer 1 0 1 Theatre assistant 2 0 2 Enrolled Psychiatric Nurse 1 0 1 Enrolled Nurse 3 4 -1 Dental Attendant 4 1 3 Enrolled Midwife 3 3 - Cold Chain Assistant 1 0 1 Office Typist 1 0 1 Laboratory Assistant 1 1 0 Stores Assistant 1 0 1 Accounts Assistant 1 1 0 Heath Assistant 1 1 0 Health Information Assistant 1 1 0 Nursing Assistant 5 1 4 Driver 1 1 0 Askari 3 2 1 Porter 3 1 2

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TOTAL 51 29 22

MWERA HEALTH CENTER IV Senior Medical officer 1 1 0 Medical Officer 1 1 0 Senior Nursing Officer 1 1 0 Public Health Nurse 1 0 1 Clinical Officer 2 1 1 Ophthalmic Clinical Officer 1 0 1 Health inspector 2 0 2 Dispenser 1 0 1 Public Health Dental Officer 1 1 0 Laboratory technician 1 1 0 Assistant Entomological officer (Medical) 1 1 0 Nursing Officer(Nursing) 1 0 1 Nursing Officer(Midwifery) 1 0 1 Nursing Officer (Psychiatry) 1 0 1 Health Inspector 2 2 0 Assistant Health Educator 1 1 0 Anaesthetic Officer 1 1 0 Dispenser 1 1 0 Theatre assistant 2 0 2 Anaesthetic Assistant 2 0 2 Enrolled Psychiatric Nurse 1 0 1 Enrolled Nurse 3 5 -2 Enrolled Midwife 3 3 0 Cold Chain Assistant 1 1 0 Office Typist 1 0 1 Laboratory Assistant 1 0 1 Stores Assistant 1 0 1 Accounts Assistant 1 1 0 Heath Assistant 1 1 0 Health Information Assistant 1 0 1 Records Assistant 1 1 0 Dental Attendant 1 1 0 Nursing Assistant 5 0 5 Driver 1 0 1 Askari 3 1 2

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Porter 3 0 3 TOTAL 53 26 27 KYANTUNGO HC IV Senior Medical officer 1 1 0 Medical Officer 1 1 0 Senior Nursing Officer 1 1 0 Senior Clinical Officer 1 1 0 Public Health Nurse 1 0 1 Clinical Officer 2 1 1 Ophthalmic Clinical Officer 1 0 1 Health inspector 2 0 2 Dispenser 1 1 0 Public Health Dental Officer 1 1 0 Laboratory technician 1 0 1 Assistant Entomological officer (Medical) 1 1 0 Nursing Officer(Nursing) 1 1 0 Nursing Officer(Midwifery) 1 1 0 Nursing Officer (Psychiatry) 1 1 0 Health Inspector 2 2 0 Assistant Health Educator 1 1 0 Anaesthetic Officer 1 1 0 Theatre assistant 2 0 2 Anaesthetic Assistant 2 0 2 Enrolled Psychiatric Nurse 1 1 0 Enrolled Nurse 3 5 -2 Enrolled Midwife 3 2 1 Cold Chain Assistant 1 0 1 Office Typist 1 0 1 Laboratory Assistant 1 2 -1 Stores Assistant 1 0 1 Accounts Assistant 1 1 0 Heath Assistant 1 1 0 Records Assistant 1 2 -1 Health Information Assistant 1 0 1 Dental Attendant 1 1 0 Nursing Assistant 5 0 5 Driver 1 1 0

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Askari 3 2 1 Porter 3 0 3 TOTAL 53 33 20

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Appendix 3: Planned Activities not implemented Planne Actual Amoun Amou d Audit Output t nt Mgt. Depart- Item Output Variance Remarks / Budget Relea explan ment Description / (UGX) & ed sed ation Quantit Quantit conclusion (UGX) (UGX) y y Routine Relates maintenance- to town urban (kms) councils Rural road rehabilitation (kms) Gravelling of 3km, filling of Kaato swamp, planting receive 100 trees, d less District road and De- 305,427 290,68 14,741,91 funds periodic 32 32 silting of ,597 5,687 0 than maintenance culverts on budgete KandeKigol d o Road, 100 trees were left out on KyamusisiM uwanga. Works Spot gravellin g of 2km Carried Spot along out spot Gravelling Nakway gravellin Receive Nakwaya- a- Purchase of g of d less Kabulamuliro Kabulam culverts for 2kms 14,998, 8,719, funds and purchase uliro and 6,279,999 emergency along 999 000 than of culverts purchas works was Nakway budgete for e of not done a- d emergency culverts Kabulam works for uliro roads in poor conditio n Administrativ 23,388, 23,388 0 e costs 001 ,001 Receive d less Mechanical 74,107, 46,993 27,114,20 funds

Imprest 919 ,716 3 than budgete d

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The road gangs Receive worked for d less District road only 82,854, 36,586 46,268,34 funds routine 312 312 3months 998 ,649 9 than maintenance instead of 5 budgete months as d per the plan. supply and delivery of 9 1,800,0 piglets to 9 0 0 1,800,000 00 Namungo sub county construction of 4 stance VIP latrine at 11,826, 11,826,00 0 Bukoola 000 0 Primary school supply and installation of 6 concrete culverts and Procure construction 2,187,7 0 2,187,720 ment of culvert 20 end structures along Misigi road supply and delivery of 10 4,500,0 brand new 0 4,500,000 00 motorcycle vehicle tyres supply of 50 seater hard wood desks 6,000,0 6,000,000 to Ndiraweru 00 CU primary school 406,3 527,09 120,718, Sub-Total 73,05 1,234 181 3

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Appendix 4: Understaffing DISTRICT Cost Centre POSTITIONS Number of Filled Vacant Approved Positions Positions Positions Administration Principal Assistant Secretary 1 1 0 Senior Assistant Secretary 3 1 2 Personal Secretary 1 0 1 Principal Human Resource Officer 1 1 0 Senior Records Officer 1 0 1 Human Resource Officer 1 1 0 Information Officer 1 1 0 Records Officer 1 1 0 Assistant Records Officer 2 1 1 Stenographer 1 1 0 Senior Office Supervisor 1 0 1 Stores Assistant 1 1 0 Office Typist 1 1 0 Office Attendant 2 2 0 Office Attendant 2 1 0 Driver 3 1 2 Office Typist 1 1 0 Finance Chief Finance Officer 1 1 0 Senior Accountant 1 1 0 Senior Finance Officer 1 1 0 Accountant 1 0 1 Senior Accountants Assistant 5 3 2 Accounts Assistant 7 4 3 Stenographer Secretary 1 1 0 Office Attendant 1 1 0 Driver 1 1 0 Statutory Bodies Clerk to Council 1 1 0 Clerk Assistant 1 0 1 Secretary District Land Board 1 0 1 Principal Human Resource Officer 1 1 0 Human Resources Officer 1 0 1 Assistant Records Officer 1 0 1

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Senior Procurement Officer 1 1 0 Procurement Officer 1 0 1 Assistant Procurement Officer 1 1 0 Driver 1 1 0 Office Attendant 2 2 0 Production District Production Officer 1 1 0 Principal Commercial Officer 1 0 1 Senior Commercial Officer 1 1 0 Principal Veterinary Officer 1 0 1 Senior Veterinary Officer 1 1 0 Animal Husbandry Officer 1 0 1 Principal Fisheries Officer 1 0 1 Senior Fisheries Officer 1 1 0 Fisheries Officer(Aquaculture) 1 0 1 Principal Entomologist 1 0 1 Senior Entomologist 1 0 1 Vermin Control Officer 1 0 1 Stenographer Secretary 1 1 0 Office Typist 1 0 1 Stores Assistant 1 0 1 Office Attendant 1 0 1 Driver 1 0 1 Education District Education Officer 1 1 0 Senior Education Officer 1 1 0 Senior Inspector of Schools 1 1 0 Education Officer Special Needs 1 0 1 Inspector of Schools 2 2 0 Sports Officer 1 1 0 Office Typist 1 1 0 Works District Engineer 1 0 1 Senior Engineer 1 1 0 Superintendent of Works 2 1 1 Assistant Engineering Officer 2 Assistant Engineering Officer Assistant Water Officer 1 1 0 Stenographer Secretary 1 0 1 Driver 3 3 0

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Borehole Maintenance Technician 1 1 0 Office Attendant 1 1 0 Plant Operator 2 0 2 Machine Operator 1 0 1 Natural Resource District Natural Resources Officer 1 0 1 Senior Environment Officer 1 1 0 Senior Land Management Officer 1 0 1 Land Management Officer 1 1 0 Environmental Officer 1 0 1 Staff Surveyor 1 1 0 Physical Planner 1 1 0 Land Valuer 1 0 1 Registrar of Tittles 1 1 0 Cartographer 1 1 0 Assistant Records Officer 1 0 1 Assistant Forest Officer 1 1 0 Forest Guard 1 1 0 Office Typist 1 1 0 Office Attendant 1 1 0 Driver 1 0 1 Assistant Records Officer 1 1 0 Community 0 Development District Community Development Officer 1 1 Senior Community Development Officer 2 1 1 Senior Probation & Welfare Officer 1 1 0 Senior Labour Officer 1 0 1 Labour Officer 1 0 1 Office Typist 1 1 0 Office Attendant 1 0 1 Driver 1 0 1 Planning Unit Principal Planner 1 1 0 Senior Planner 1 0 1 Population Officer 1 1 0 Assistant Statistical Officer 1 0 1 Office Typist 1 1 0 Driver 1 0 1 Internal Audit Principal Internal Auditor 1 1 0

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Internal Auditor 1 1 0 Examiner of Accounts 2 1 1 Office Typist 1 1 0 Driver 1 0 1 DHO'S Office District Health Officer 1 1 0 Asst. District Health Officer(Environmental Health) 1 1 0 Assistant District Health Officer (Maternal Child Health Nursing) 1 1 0 Senior Environmental Health Officer 1 1 0 Senior Health Educator 1 1 0 Senior Health Inspector 1 1 0 Bio-Statistician 1 1 0 Stenographer Secretary 1 1 0 Cold Chain Technician 1 1 0 Accounts Assistant 1 1 0 Stores Assistant 1 1 0 Office Attendant 1 1 0 Driver 1 1 0 TOTAL 147 90 57

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Appendix 5: Unrecovered YLP Funds S/N Youth Groups Disbursed Amount Recovered Outstanding Outstandi Amount Recovered % Amount ng %

2 ButayunjaTwekulakula 4,120,000 3,181,300 77 938,700 23 nye Youth Livelihood Group 3 KakinduAbagalana 4,000,000 800,000 20 3,200,000 80 Youth Brick Making Farmers Group 4 Kakindu Soweto Youth 4,140,000 1,000,000 24 3,140,000 76 Maize Growing Alliance 5 Kyengeza Youth 4,000,000 1,000,000 25 3,000,000 75 Livelihood Dev't Group 6 MawangaTusitukireWa 4,120,000 4,110,000 100 10,000 0 mmu Youth Produce Buying & Selling Group 7 MpongoAgaliAwamu 9,000,000 1,990,000 22 7,010,000 78 Youth Evants Management 8 NabbaleNsomba Youth 4,045,000 2,400,000 59 1,645,000 41 Livelihood Group 9 Seeta Youth Dev't 4,281,000 1,712,500 40 2,568,500 60 Alliance 10 Bukooka Youth Dev't 11,000,000 9,540,000 87 1,460,000 13 Livelihood Group 11 Bulera Youth Produce 6,870,000 3,300,000 48 3,570,000 52 Buyers 12 Kitemu Youth 7,500,000 3,020,000 40 4,480,000 60 Livelihood Group 13 Nabumbugu Youth 7,000,000 4,010,000 57 2,990,000 43 Group 14 NamiwundaKibogo 8,500,000 - - 8,500,000 100 P.O. Youth Poultry Group 15 Namutidde Youth 8,294,000 3,000,000 36 5,294,000 64 Livestock Group 16 BavubukaTukolerewam 4,050,000 200,000 5 3,850,000 95 u Youth Dev't Group 17 Ganyana Youth 8,163,250 4,420,000 54 3,743,250 46 Development Group 18 KirekuAlinyikiraBusimbi 8,350,000 800,000 10 7,550,000 90 Youth Poultry 19 Lubanja Youth 3,700,000 1,100,000 30 2,600,000 70 Development Group 20 MagongoloKigasaAkira 4,075,000 400,000 10 3,675,000 90 ba Youth Piggery 21 Miggo Agricultural 3,700,000 - - 3,700,000 100 Produce Project 22 Naama Youth 4,870,000 815,000 17 4,055,000 83 Development Group 23 Namamonde Youth 12,000,000 40,000 0 11,960,000 100 Hair Dressing Project 24 NamamondeGagawala 10,000,000 - - 10,000,000 100 Youth Poultry Project 25 ButayunjaBagumikiriza 7,000,000 3,750,000 54 3,250,000 46

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Youth Produce Traders 26 ButayunjaBamukisaYlg 5,499,000 300,000 5 5,199,000 95 27 Kitebere Youth 7,000,000 1,000,000 14 6,000,000 86 Produce Buying & Selling Group 28 NakasumbiKitongo 9,500,000 200,000 2 9,300,000 98 Youth Poultry 29 Nakasumbi Youth 6,872,000 400,000 6 6,472,000 94 Group 30 Together We Can 4,900,000 200,000 4 4,700,000 96 Poultry Project 31 AbewaayoTtuula Youth 4,870,000 730,000 15 4,140,000 85 Group 32 AgaliAwamu Youth 3,944,000 1,625,000 41 2,319,000 59 Group 33 Friends Youth Dev't 7,215,000 2,850,000 40 4,365,000 60 Group 34 NampaddwaTwezimbe 7,000,000 535,000 8 6,465,000 92 Youth Produce Buying & Selling Group 35 AgaliAwamu Youth 4,277,000 1,000,000 23 3,277,000 77 Livelihood Group 36 Balyesiima Youth 4,000,000 1,785,000 45 2,215,000 55 Livelihood Dev't Group Kikube 37 Kilyoka T/CntrKisoboka 8,800,000 2,800,000 32 6,000,000 68 Youth Tents & Chairs Group 38 Namagonja Fish 6,500,000 1,000,000 15 5,500,000 85 Farming Project 39 TwekembeKitetaga 3,025,000 2,335,000 77 690,000 23 Development Youth Group 40 Bright Youth Farmers 6,000,000 1,570,000 26 4,430,000 74 Enterprises Group 41 Kitonya Youth Bull 6,720,000 2,370,000 35 4,350,000 65 Fattening 42 NAH Aspirant Youth 10,201,500 4,160,000 41 6,041,500 59 Livelihood Dev't 43 Nanzirugadde Skills 8,620,833 1,500,000 17 7,120,833 83 Youth Dev't Group 44 Kajoji Youth Livelihood 4,900,000 4,990,000 102 (90,000) (2) Development Group 45 Bivamuntuyo Youth 8,300,000 2,170,000 26 6,130,000 74 Livelihood Development Group 46 Alinyikira Youth 4,560,000 320,000 7 4,240,000 93 Development Group 47 Baalabuka Youth 4,000,000 100,000 3 3,900,000 98 Development Group 48 Kasoozo Youth Chairs 11,250,000 500,000 4 10,750,000 96 & Tents Development Group 49 KikongeTwezimbe 4,360,000 800,000 18 3,560,000 82 Youth Group 50 Kiwawu Youth 9,800,000 4,500,000 46 5,300,000 54

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Functional Hire Services 51 St Kizito Youth 11,000,000 1,050,000 10 9,950,000 90 Development Group 52 ZigotiKatale Youth 4,000,000 1,400,000 35 2,600,000 65 Development Group 53 Buswabulongo Youth 8,050,000 3,000,000 37 5,050,000 63 Producers Group 54 KayungaKigoogwa 10,100,000 4,809,000 48 5,291,000 52 Youth Carpentry 55 Namukozi East Youth 10,334,500 1,000,000 10 9,334,500 90 Poultry Development Group 56 TwekembeKibibi 8,470,000 2,200,000 26 6,270,000 74 Garage Youth Livelihood Group 57 Youth Vision 2040 11,454,000 - - 11,454,000 100 58 ZinabalaWabigalo 6,975,000 780,000 11 6,195,000 89 Youth Livelihood Group 59 Ddundu Youth 3,230,124 1,300,000 40 1,930,124 60 Development Group 60 Mpirigwa Youth 6,556,500 4,530,000 69 2,026,500 31 Livelihood Development Group 61 TiiyoAwakulaEnume 4,300,000 1,200,000 28 3,100,000 72 Youth Piggery Group 62 ZziraYesuAmala Youth 6,900,000 1,000,000 14 5,900,000 86 Maize Milling Group 63 AtyaOmusana Youth 4,110,000 2,400,000 58 1,710,000 42 Livelihood Group 64 BulungiKwefaako 4,732,500 2,305,000 49 2,427,500 51 Youth Project 65 MageziBugagga Youth 4,500,000 4,070,000 90 430,000 10 Project 66 MageziMuliroBusunju 3,822,000 3,182,000 83 640,000 17 Youth Dev't Group 67 Science We Go ICT 4,850,000 2,250,000 46 2,600,000 54 Youth Project 68 Ssekanyonyi Traders 4,500,000 3,700,000 82 800,000 18 Youth Project 436,817,20 133,975,8 31 69 7 00 302,841,407

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