Public Disclosure Authorized
DCG.79/340/ 01
13h December, 2018
The Rt. Hon. Speaker of Parliament Parliament of Uganda Kqmpala
SKILS Er AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA REIOTOF EVEOPMNTPROJECT - PSFU FO Public Disclosure Authorized T HE YEAR END)ED 3 0 TH JUNE, 2018 In accordance with Article 163, (4) of the Constitution of herewith audited Financial Uganda 1995 (as amended), I forward Statements of the above project together thereon. with my report and Opinion
John F.S. fluwanga AUDITORGENERAL
Public Disclosure Authorized Copy to: The Inspector General of Government, Kampala
The Hon. Minister of Ethics & Integrity The Permanent Secretary/Secretary to the Treasury Ministry of Finance, Planning and Economic Development
The Permanent Secretary, Ministry of Education, Science, Technology & Sports International Development Association - IDA The Executive Director, PSFU
The Project Coordinator, USDP Public Disclosure Authorized - PSFU THE REPUBLIC OF UGANDA
REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA SKILLS DEVELOPMENT PROJECT (USDP-P145309) PRIVATE SECTOR FOUNDATION UGANDA FOR THE YEAR ENDED 3 0T" JUNE 2018
OFFICE OF THE AUDITOR GENERAL UGANDA REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA SKILLS DEVELOPMENT PROJECT (USDP-P145309) PRIVATE SECTOR FOUNDATION UGANDA FOR THE YEAR ENDED 30" JUNE, 2018
THE RT. HON. SPEAKER OF PARLIAMENT
Opinion
I have audited the accompanying financial statements of the Uganda Skills Development Project under Private Sector Foundation Uganda (USDP-PSFU) for the year ended th June 2018. 3 0 These financial statements comprise of the statement of financial position, statement of Income and Expenditure, and cash flow statement together with other accompanying statements, notes and accounting policies.
In my opinion, the financial statements present fairly in all material respect the financial position of the Uganda Skills Development project under Private Sector Foundation Uganda as at 3 0th June 2018 and of its receipts and expenditure for the year then ended, in accordance with the basis of accounting set out in note 4.5.1 to the financial statements and in conformity with donor reporting guidelines and terms and conditions.
Basis of Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAls). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statement's section of my report. I am independent of the Commission 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 (Parts A and B) (IESBA Code), the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics 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. The accounting officer explained that project implementation commenced one February 2017 year behind the planned effective date. In financial year 2017/2018 progressed the project well with commitments and disbursements on grants. The project has gained momentum and is progressing in-line with the work-plan.
I advised the project management to strengthen and streamline its planning, procurement and disbursements accountability review processes so as to reduce the inefficiencies which are affecting the entire project implementation.
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 the Head of by Accounts and the Accounting Officer, and other supplementary information. other information The 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 information is to read the other and, in doing so, consider whether the other information is materially with the consistent financial statements or my knowledge obtained in the audit, or otherwise be materially appears to misstated. If, based on the work I have performed, I conclude material that there is a misstatement of this other information; I am required to report that I fact. have nothing to report in this regard.
Responsibilities of the Accounting Officer 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 the Skills Development Project under PSFU. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide, 2018, and for such internal control as management determines is necessary to enable the preparation of financial statements that are misstatements, free from material whether due to fraud or error.
5 In preparing the financial statements, the Accounting Officer is responsible for assessing the project's ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Skills Development project the Financial under PSFU, and using Reporting Guide 2018 unless the Accounting Officer has the contrary. a realistic alternative to
The Accounting Officer is responsible for overseeing the Project's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the whole financial statements as a are free from material misstatement, whether due to fraud auditor's or error, and to issue an report that includes my opinion. Reasonable assurance is a high but is not level of assurance, a guarantee that an audit conducted in accordance with ISSAls will material misstatement always detect a when it exists. Misstatements can arise from fraud or considered material error and are if, individually or in the aggregate, they could reasonably be influence the economic expected to decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAls, I exercise professional judgment professional skepticism and maintain throughout the audit. I also: * Identify and assess the risks of material misstatement of the financial statements, due to fraud whether or error, design and perform audit procedures responsive to those obtain audit evidence risks, and that is sufficient and appropriate to provide a basis for my The risk of not detecting opinion. a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, misrepresentations, forgery, intentional omissions, or the override of internal control. * Obtain an understanding of internal control relevant to the audit in procedures order to design audit that are appropriate in the circumstances, but not expressing for the purpose of an opinion on the effectiveness of the Commission's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. * Conclude on the appropriateness of management's use of the going concern basis accounting and, based of on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the project's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures statements in the financial 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, 6 future events or conditions may cause the Uganda Skills Development Project under PSFU 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 and scope timing of the audit and significant audit findings, including any significant deficiencies internal in 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 relationships all 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 were matters that of most significance in the audit of the financial statements of the current period therefore and are the key audit matters. I describe these matters in my auditor's report unless regulation law or precludes public disclosure about the matter or when, in extremely circumstances, rare 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 sections 19 (1) of the National Audit Act, 2008, I report to you, based my work described on on the audit of Financial Statements that:
* 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 a thorities which govern them.
John F.S. Muwanga AUDITOR GENERAL
11 ' December, 2018
7 ■い■昌r
FINANC 工AL STATEMENTS UGANDA SKILL DEVELOPMENT PROJECT S SKILL (USDP) DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Projeot ID P145309 Accounts Report for the Year ended 30 June 2018
UGANDA SKILL DEVELOPMENT PROJECT (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR 56120-UG) Project ID P145309 ACCOUNTS REPORT FOR THE YEAR ENDED 30 JUNE 2018 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
GLOSSARY OF ABBREVIATION BOU - Bank of Uganda DA - Designated Account DP - Development Partner Fy - Financial Year GAC - Grants Approval Committee GASA - Grants Application Support Assistants IDA - International Development Association ilRs - Interim Financial Reports M&E - Monitoring and Evaluation NSSF - National Social Security Fund OAG - Office of the Auditor General PAYE Pay as You Earn PSFU - Private Sector Foundation Uganda SDF - Skills Developiment Project tTGX - Uganda Shillings USD - United States Dollars USDF - Uganda Skills Development Project WB - World Bank UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
TABLE OF CONTENTS Page 1.0 Project Information 2.0 Project Management Report 2.1 Project background I 2.2 Project scope 2 2.3 Governance 2 2.4 Funding windows 3-4 2.5 SDF Funding for the FY 2017/18 5 2.6 Performance I-lighlights for the FY ended 30 June 2018 5-12 3.0 Statement of Project Management Responsibilities 13 4.0 Financial Statements
4.1 Statement of Comprehensive Income 14 4.2 Statement of Financial Position 15 4.3 Statement of Cash Flows 16 4.4 IDA Designated Account Statement 17- 18 4.5 Notes to the Financial Statements 19- 28 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CRS6120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
1.0 PROJECT INFORMATION
Funders
International Development Association 1818 H Street, NW Washington, DC 20433 United States of America Government of Uganda represented by MoFPED Plot 2-12 Apollo Kaggwa Road P.O. Box 8147 Kampala, Uganda
Office and Place of Business Private Sector Foundation Uganda SDF Coordination Unit Plot 43, Nakasero Road. P.O Box 7683, Kampala Tel: 0312263850 Email: info@'i)sdfuganda.org Website: wkw.sdfugandaorg
PSFU Project Coordination Unit team Gideon Badagawa - Executive Director/Accounting Officer Ruth Biyinzika Musoke - Project Manager Elijah Tugume - Financial Management Robert Musana Specialist - Procurement Specialist Loy Kabuka Nakabugo - Project Administrator Timothy Luyombo - Project Accountant Fredrick Nabbimba - Grant Specialist Fredrick Mugisa - Grant Specialist Mary Kajumba Violah - Grant Specialist Jane Clare Naddainba - Procurement Officer Edgar Byarugaba - Accounts Assistant Daniel Mugoya - Client Relations Officer UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project 10 P145309 Accounts Report for the Year ended 30 June 2018
1.0 PROJECT INFORMATION - (cont'd) Bankers
Bank of Uganda P.O. Box 7120 Kampala, Uganda Auditors:
Office of The Auditor General Apollo Kagwa Road Plot 2C P.O Box 7083 Kampala
2.0 PROJECT MANAGEMENT REPORT The Management of the Skills Development Facility (SDF) at Private Uganda (PSFU) presents Sector Foundation its Annual Report and Financial 30th June 2018. Statements for the year ended
2.1 Project Background
The Uganda Skills Development Project (USDP) is a US $100 of Uganda (GoU) million, five year Goverrunent Project financed under IDA comprises credit of US$ 100 million. The four components and is implemented Project by two Agencies as shown below:- Component Implementing Agency Allocation in US $ 1. Institutionalizing (000,000) systemic Min of Education reforms in skills & 5.0 development Sports 2. Improving Quality and Min of Education & Relevance of Skills 62.2 Development Sports 3. Employer-led short-term PSFU training / Min of Finance and recognition of prior 18.0 learning Plarmiing & Econ Dev't 4. Project Management, PSFU / Min of Finance Monitoring and Evaluation 3.8 Planning & Econ Dev't Min of Education & 3.0 Sports 5. Unallocated All Total 100.q0 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project 10 P145309 Accounts Report for the Year ended 30 June 2018
2.2 Project scope
Uganda Skills Development Project (USDP) intends to support Skilling the implementation of the Uganda strategy and its focus is on supporting the design of an initial set of reforms that will set the foundation for transforming skills development in the country, and targeting the investment program on meeting the skills needs of a few priority sectors. The project will support systemic reforms targeted at making the skills development the country more system in efficient and effective. The project's focus relevance is on improving quality and of skills training in specific training institutions and will also lay the foundations for scaling up interventions across institutions that provide training for the target sectors. Secondly, the project will create a scalable model for high quality and market - relevant vocational and technical training which can be replicated across different sectors. comprises establishing The model Centers of Excellence (CoE) with a network (with of vocational institutions well-prepared students; well-trained faculty; high quality, relevant curricula; adequate facilities and equipment; teaching resources and assessment systems), an institutional framework that encompasses sectoral skills councils that occupational assess needs and develop standards with employer representation at every level (national, sectoral and institutional), reliable information systems and a re-branding of the image of BTVET students and employers. vis a vis
It will also support the delivery of short-term training for workers sectors in the formal and informal to address acute skills shortages that will strengthen the competitiveness of the private sector, and which can also be scaled up. 2.3 Governance
The Project Steering Committee (PSC)
The PSC is in place and provides policy/strategic guidance and oversight. It receives and takes action on reports from the PTC. The PSC provides a mechanism plan and effectively for GoU to monitor USDP implementation towards attainment development of the project objective of enhance the capacity of institutions to deliver high quality, demand-driven training programs in target sectors. The Permanent Secretary/Secretary to Treasury of the Ministry of Finance, Planning and Economic Development acts as the Chairman of the Steering Committee, while the SDP PCU, MoES will act as the Secretariat of the SC. The PSC meets quarterly to review project implementation progress
Grants Approval committee (GAC)
A private sector dominated Grant Committee is in place, it was appointed by the UGANDA SKILL DEVELOPMENT PROJECT S SKILL (USDP) DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
Permanent Secretary of the MoFPED, The committee provision roles under SDF include of required oversight of implementation of all the Component 3 of the USDP. activities under Accordingly, the Grant Committee acknowledged instrument ensLres efficient and for strengthening the skills Ugandan labor and competence base of the force, hereby making the Uganda improving private sector more competitive access to gainful employment. and The members of the supposed to undertake their Committee are responsibility with due care members are drawn and integrity. Committee for both the public and private of manufacturing, with representation sematic construction and agriculture. areas
Project Coordination and Implementation The Project is implemented through two agencies in MoFPED. GoU, i.e MoES and the (i) The MoES is responsible for the implementation of Components through a Project Coordination 1, 2 and 4 Unit (PCUI) accountable organization, staffing, to the MoES, whose attributions and responsibilities down; are fully described and (ii) The MoFPED will further be responsible for the implementation Components 3 and 4 through of the Private Sector Foundation supported by a Uganda (PSFU) and Project Coordination Unit (PCU2). Project Coordination Unit (PCU2), under PSFU's technical aims to serve as the operational and fiduciary oversight, base for Skills Development Conunittee and Facility, the Grants other related bodies. It consists Disposal various technical units (Procurement Unit, Internal Audit, Financial Management Unit and others PCU is accountable to the Permanent as relevant. The Secretary of the MOFPED. 2.4 Funding Windows
SDF has four windows that target various categories of beneficiaries informal sectors. Funding in the formal and modalities and key eligible activities highlighted in table below: for each window are Window Target Highlights of eligible beneficiaries activities Grant contribution Window 1: Medin and large - Practical & Teclmical Skills shortages 1 training Ceiling: US$ enterprises* , programs 250,000 in the formal including increased Up to 80% (Medium - Apprenticeship & internship sector. access to internships companies) - Voucher scheme for industries Up to 50%(Large companies) with mobility of workers Up to 90%(Voucher Scheme) Window 2: Self-employed, Up to 100%( internship) - Short and medium-term Ceiling: US$ 50,000.
3 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
Windo Target Highlights of eligible activities Grant contribution beneficiaries Skills shortages workers and upgrading practical and US$ 100,000 for National in informal apprentices in the Technical training programs umbrella organisations sector, informal (jua khali) -Short basic entrepreneurship, Up to 90% Grant contribution MSEs. Jua sector, master management and IT (The 10% contribulion o Khali craftsmen. micro - Teaching skills for Craftsmen beneficiary can be in kind) and small &Staff of association enterprises and - Training tools members of cooperatives and associations Window 3: - Public or Private - Development of learning and Ceiling: US$ 350,000 Innovative Training institutes assessment materials Up to 75% training - Companies that Curriculum development (The 25% contributed by the have independent - Equipment, tools and applicant) training wings instruction materials, - minor infrastructure development Window 4: -Private Sector / Selection of test centres for Ceiling: US$ 300,000 Recognition of Industry accreditation; Training of Up to 90% prior learning organisations assessors and supervisors; (The 10% contributed by the - Trade Unions Training of (selected) trainers; applicant) - Informal sector Development of test material; associations Development of curricula and - Training learning materials; Equipment institutions for testing purposes for accredited test centres; Assistance to further develop the Worker's PAS system Notes: *1 Medium enteprises: Between 50 and 100 employees. Annual turnover or assets between UGX 360 million and UGX 30 billion; and Large enteiprises: More than 100 employees and an annual turnover or assets exceeding UGLX 30 billion. *2 Innovative training: Training programs or training concepts can be innovative in several ways. They may either cater fr groups that have not been cateredfor before, the mode of training may be new in a Ugandan context, it may be based on new models in financing, e.g. through income-generation or partnershipsbetween the training provider and a company, or the actual content of the training may be novel and be aligned to technological adiancement of a product. UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
2.5 Skills Development Facility funding for the FY 2017/18
SDF received US $4,035,000 received from IDA during the FY 2017/18. The account designated closing balance as at 30"' June 2018 was USD $799,101.01
2.6 Skills Development Facility (SDF) Performance Highlights for FY Ended 30 June 2018. This section highlights and discusses developments in the grant making process during last quarter of the year t" to 3 0 June 2018 and cumulative progress on activities reflects undertaken. It also progress on activities, lessons learnt and best practices.
Implementation Progress
Component 3: Employer-led short-term training and recognition of prior learning
The following activities were done during FY 2017/18, Grants Committee The Grants committee continuously supported the project through approving grants and also done field visits with media to central and Northern parts of Uganda in an attempt to check on implementation progress of some grantees.
Snapshot on the current support as at 30"' June 2018 Window Organisations Cumulative Amount Cumulative Cumulative approved for approved Disbursement Cumulative committed as Amount number support Organisations of during Q4: FY disbursement grant during committed as during Q4: beneficiaries 2017/18 by end ofQ4: up to end of Q4: FY 2017/18 grant by FY 2017/18 end of FY 2017/18 Q4: FY Q4: FY 2017/18 2017/18
Window 1 11 49 220,813,400 6,956,163,040 10,123 297,467.342 1,i85,901,852 Internship 4 33 212,311,600 1,357,577.127 1,645 239,556,370 1,042,098,610 Window 2 51 220 4,380,212,800 17,481,63 1.661 35,014 1,975,491,630 6,296,030,488 Window 3 4 9 6,760,860,960 6,760,860,960 1,283,264,789 1,283,264,789 Total 70 311 11,574,198,760 32,556,232,788 46,782 3,795,780,131 The low Disbursement to 9,807,295,739 Committed funds ratio is due to the fact that funds instalments of an average are released in percentage of only 30%; 30%; and 40% of the total as the first, second committed amount and last instalment respectively to each grantee. Majority been so far of grantees have received first tranche with a few receiving a second tranche. UGANDA SKILL DEVELOPMENT PROJECT S (LISDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
Snapshot on the social aspects of the grant by 30h June 2018 Gender distribution Age distribution ,years) Funding .MLsFeae Window . . Fe8)u9 0 30 Sectors of interest Rky sklls beeded No. %ge No %ge
Manufacturing (39%), Agriculture (33%), Construction (21%), auto Window 1 7,693 76% 2,430 24% 0% 39% 61% mechanics (7) Brick laying, plastering, motor vehicle mechanics, solar installation, carpentry & joiery, electrical installation, welding & fabrication, Internship 1,332 81% graphics & 313 19% 18% 82% 0% designing Agriculture (72%), Manufacturing (21%), Construction Window2 11,204 32% (6%), Auto 23,810 68% 0% 29% 71% mechanics(1%)
The district of Kampala Mayuge, Lira Luwero, Mukono, Palisaa and Wakiso enrolled the highest number have of trainees, while Masindi district has the lowest.
Window one -Internship program
Skills Development Facility provides subsidies to private companies willing to take on interns to provide complementary short-term practical, Technical and soft skills training compensating interns. SDF is up to 100 percent of documented expenses related to the cost of transportation and feeding of the intern, learning and demonstration material, and insurance (GPA), medical expenses and soft skills of the interns. However, for companies that have been program having internship before and are intending to increase on the intake, the additional number of interns are supported and the company's current rates of payments are adopted. During the last quarter 17/18, four (4) grantees FY were awarded grants to take on interns. Cumulatively, organisations thirty-three (33) have been supported to host interns. A total of 160 interns have benefited from ongoing training progressively. the
Window one -Formal Sector support to Companies
The SDF team continued with the granting processes that included conducting awarding and orientation due diligence. of grantees. During quarter 4 of financial diligence year 2017/18, a total of 24 due visits to companies that had passed pre-appraisal companies stage were made. Eleven (11) were awarded grants worth USh. 220,813,400. A total was USh. 297,467.342 was disbursed during the quarter, making accumulative total of funds disbursed under Window SDF inception worth USh. 1,185,901,852. I since UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
Progress on Window 2 During the period under review, focus was on the grant making process of the applications received under the first SDF call for proposals. Predominantly, activities under Window 2 included due diligence visits, peer reviews of reports from due diligence visits, Grants Committee approvals, orientation of successful applicants and field monitoring visits. A total of IJSh. 1.975,491,630134 was disbursed to implementing organisations during the quarters 4 as their first and second tranches. A number of organisations are expected to complete their projects during the first quarter of the Financial Year 2018/2019. The cumulative disbursement of funds under window 2 by end of quarter 4 of financial year 2017/2018 was USh. 6,296,030,488.
Distribution of support under Window 2 as at 30"' June 2018
17 NO.af ,No.of. * No.cf No_ Ditt Grantees No. District Grantees No, 91strict Grntees I Agago 1 22 Kabale 2 43 Masindi 2 2 Aleptong 3 23 Kabalcre 10 44 Mayuge 6 3 Amolatar 1 24 Kalangala 4 45 Mbale 1 4 Apac 1 25 Kaliro 1 46 Mbarara 2 5 Arua 7 26 Kalungu 1 47 Mityana 3 6 Bugiri 2 27 Kampala 28 48 Mpigi 2 7 Buhweju 1 28 Kamuli 2 49 Mubende 5 8 Buikwe 5 29 Kamwenge 1 50 Mukono 6 9 Bukedea 1 30 Kasese 1 51 Nakaseke I 10 Bukomansimbi 2 31 Kayunga 4 52 Namutumba 1 11 Bushenyi 2 32 Kiryandongo 2 53 Nebbi 2 12 Busia 1 33 Kisoro 1 54 Nwoya 2 13 Butaleja 3 34 Kitgum 1 55 Omoro 1 14 Butambala 1 35 Kole 4 56 Otuke 1 15 Dokolo 2 36 Kotido 1 57 Pallisa 5 16 Gomba 2 37 Kyenjojo 1 58 Rakai I 4 17 Gulu 5 38 Ura 7 59 Rukungiri i 2 18 Hoima 6 39 Luuka 3 60 Sheema 2 19 Iganga 5 40 Luwero 9 61 Soroti 3 20 Isingiro 2 41 Lwengo 2 62 Wakiso 17 21 Jinja 7 42 Masaka 6 63 Yumbe 1 Total: 220 grantees in 63 districts UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
Coninion skills applied for and supported under Window 2: Sector Common areas of skilling applied for: %ge Machines, welding and tools fabrications Tailoring 6% and garment cutting (fashion and designing) 54% Shoes, bags, wallets, belts and other Manufacturing related items making (Leather work) Making of packaging materials 15% Auto mechanic related skills 2% Making of candles, soap, 1% Vaseline and other related items Construction Carpentry 22% and Joinery / wood work technology 100% Apiary related skills Poultry related skills 3% Agriculture Water conservation 2% / irrigation related skills Crop agronomic 2% and post-harvest handling related skills 61% Herbal medicine production related skills Fish farming related skills 10 Organic agriculture 9% 5% Value addition on agricultural crops 7%
PROGRESS ON WINDOW 3 During the period under review, SDF team focused on the granting passed prescreening process of applicants that had and evaluation by eminent judges including some members of the committee in a public event. Nine grants (9) applicants under this window have and awarded grants. so far been approved These Grantees undergone induction training and 6 of signed the grant agreements. Four (4) grantees finalized the contractual processes and accessed implementation of the funding and grant activities commenced. A disbursed. total of Ush. 6,760,860,960 has Three Grantees are due to been finalize contractual processes and this quarter I of the financial will be finalized in year 2017/2018. Below is a table showing window 3. the approved grantees under
Number of Grantees so far approved under Window 3 Name of Grantee 1 St Simon Peter's Vocational Training Centre 2 Q Training Ltd 3 Datamine Technical Business 4 Kabasanda Technical Institute 5 Uganda Martyrs' University 6 Muni University 7 Ankole Western University _ _ 8 Tcxfad Ltd I 9 African Institute for Strategic Animal Resource Services and Development UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CRS6120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
Progress under Window 4 as at 30"' June 2018 Following a call for Concept Notes advert issued through national newspapers: Monitor and Vision on 2 3rd and 25"' January New 2018 respectively, a total of 120 concept Assessment of notes were received. all concept notes was done during the period under review. Out of the 120 notes received, only 24 were shortlisted concept for development of full proposals. meeting with all Inlormation sharing shortlisted applicants was held in preparation Assessment to development of full proposals. of full proposals is scheduled for quarter one of the financial year 20 17/2018 Activity Monitoring & Results Measurement Consultant - Business Synergies Business Synergies continued implementing the contract activities review. Activities throughout the period under conducted during the quarter included: progress), conducting baseline study (still improvement of Impact Assessment in tools, improvement of activity and orientation of monitoring plan, grantees and monitoring of grantees' implementation. progress in respect to project
Evaluation / Due Diligence Consultant - Sustainable Skills Ltd. Sustainable Skills Ltd/Skills DMC continued implementing the contract activities period under review. Applications throughout the that qualified for due diligence under forwarded to Sustainable Window I and 3 were Skills Ltd. to carry out due diligence. going on. The due diligence process is still
BEST PRACTICES
A number of best practices have been identified among the grantee project implementation, in various areas that included, environment, health and safety: 1) It was noted in Oribags Innovations (U) Ltd dealing in eco-friendly paper bags off cuts from the paper used that all are not disposed of, they are taken further production as raw materials for (recycled) to make valuable paper products. 2) Kyazanga Farmers' Cooperative Society Limited realized that Farmers have difficulty in records keeping and management, farmers could not tell how much on farm inputs, that have spent and how much they have earned from the farm produce, not even knowing the profits from the sales of their farm produce. This come up with made management a user-friendly farm records book which is translated into the local language that every farmer fills in for even money projected and spent on the farm as well as any item on money realized from the sale of agricultural farms. produce from their
3) Uganda Central Cooperative Financial Services has two groups for group in Kitagata training, the bakery and the fashion and design (tailoring) district. group in Kabohe, Sheema The tailoring group has a training component on eco art where plastic UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
matcrials and related off cuts are collected from the community and re-used to make products thus conserving the environment. 4) Electrical Controls and Switchgear: Display of safety signs prevent at the company premises to injury and ensure staff and visitors are well aware of the possible dangers and hazards ahead in certain situations and within their working environment. The company is also strongly enforcing the wearing protective gear at its employees. the work station for
5) Ashinaga Uganda did individual baseline skills competency assessment on its trainees. All trainees had a personal file with records on what knowledge they had prior to training and the grantee keeps updating these per module studied. lEach trainee availed with a black is book for planning their daily training activities. 6) Mamre center realized that trainees could not convince other member community and outside in the the community about mushroom product venture since it was a new in the community and Mamre center decided to organize exhibition for the products produced by the trainees and also it goes an extra mile of providing the mushroom products. market to
LESSONS LEARNT 1) Emphasis should be put on the quality of training as in some cases trainings need to be improved with a focus on trainees being able to be motivated to put into practice they have learnt what and demonstrate tangible beneficiation from especially it. Some of the trainig in agriculture is generic- focused on mild transformation from traditional practices and not driven by innovation and not inspirational the out costs in it and benefits of it do not demonstrate value for money; 2) The skilling programs of the grantees need to be carefully reviewed at appraisal and award stage to ensure that the training methodologies, processes, Trainer/Trainee contact time and the Trainee to Trainer ratio are reasonable acquisition enough to guarantee of value adding skills by the Trainees. Some training programs had large numbers of trainees being skilled in cycles of 2-5 days by a couple of Trainers, obvious doubts about any meaningful with skills retention from such programs on of the trainees; the part
3) The issue of Trainees having financial expectations from the skilling grants was noted with concern. This symptom casts doubt about the selection proccsses used to identify deserving trainces for the training. In addition, this demonstrates absence of interest in the objectives of the skilling program by the trainees and therefore a wrong target for the skilling initiative. Demonstration of a needs assessment on the part of the grantees UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
needs to be sought as part of the eligibility requirements application; at the time of grant
4) One-person Grant Implementation Vehicles tendencies were grantees sighted in some of monitored. This tendency was consistent with poor financial records management and poor grant activities documentation and reporting. eligibility requirements Additional that tend towards formalized grant arrangements implementation should be introduced into the eligibility requirements for grant application to weed out such tendencies in grant implementation to optimize impact of the program. the
5) The planning and implementation of the SDF project should involve all stakeholders such as political leaders. cultural leaders and local leaders to understand of the objectives the SDF Project. This will elicit their efforts with respect to proper monitoring and support supervision of the project at all levels.
6) Emphasize finding conducive locations where to conduct trainings closer to the trainees to avoid issues of long distances, absenteeism, and transport refund practical site and on a as opposed to a classroom i.e. farming demonstration sector-oriented sites for agriculture skilling programs should be a key requisite. 7) Adequate safety and social protection safeguards should be design mainstreamed in the and implementation of the SDF project. These to appropriately address safety and social protection issues i.e. the issue of mothers who attend training with their babies and the coping modalities that ensures that they are not disadvantaged and babies get the necessary the comfort for example provision of arrangements nursery facilities or for helpers to look after the babies. Procurement
Management Information System (MIS) development: M/S M&Lothbrok (U) Ltd was contracted to provide consultancy services for Design, Development, Installation, Implementation training of a complete Grant Management and System (GMS) encompassing all and related reporting SDF project activities processes under Skills Development Facility system at PSFU. Development of the in in progress and more than 40% complete. Human resource and capacity building: All required personnel to support SDF are on SDF is also in process of recruiting Board. four more Grant Application Support Auditor, environment Assistants, Internal and safeguard officer and Monitoring officer. Internal Audit: The internal audit function of the project is handled by the PSFU Internal Auditor with oversight of PSFU Audit Committee and the Project Steering Committee. UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 S__ Accounts Report for the Year ended 30 June 2018
1 c Iuti VC irector Project M lMnger nSpecials lKamp1aju. I ganda
2018 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
3.0 STATEMENT OF PROJECT MANÅGEMENT'S RESPONSJBILITIES Se en B 11 of the Project Agreement between IDA and Ile t]a ihe Governmnenit Uganda requircs P roject managemecnt mainiains a financial mnanagement system and prepares financ.ial statements in aeeordance with consistenly applied and aecceptable aCCounting standards, both in minner adequate to redeet i the operations and financial condition of the Projeet Implemenna ni meluding te operations, resources and expenditure related to its respective Part of te
'The management of' Skills Development Facility (SDF) is responsible for preparing the tnanu tatememis for eh ifancial year which gives ai-i ru ad fair view of the state of affairs of projeet is a ihe end ot the finaneial year. The Projet miangemet are requ ired to ensutre ihe [ro c ecns praper aCCou1nting, records which disclose with rasonable accuracy at any time h ail position of ihe project. They are also responsible for safegarding thie assets o tite
Te management is ultimately responsible for the intrcnal controls. The overali manaam dgate responsibility for internal conitrol to project llalLagement, Standards and systemns o inemal comrol are designed and implemeited by management to provide reasonable assuraee as to he lmte'nty and reliability Of the filaneial statements and to adequately safeguard verify and mainta Icccu1ntability of tihe project's assets. Appropriate aceunuting policies suppo-ted by resmnable tnd piu ednt judgements aud estimhates. are applied on a consistent basis. TLese systems and triui ls inelude the proper delegation of responsibilites within a elearly defined framework. effet e aICefonliing procedures and adequate segiegation uf duties.
I he tanargement ut the Project accepts res'ponsiility ler stitemiienit of comprehensi siement se mnte et tlnancial position and designated account statement which has been prepired s ipprupriate accounting policies supported by reasonable and prudent judgements and eslia ie managenment o the project is of the opinion that the statetnent compirehensi'e ineenn' stmiletaent i tiunaneul posili on and designalted aceount stateni gliVs i tr aint lte I ide iitnial afiL s of tlie project and of the resLilts of it viis, Ihe manaeme lthe roject U1ther accepts responsibility for tile trintcnauee uf IeCoutiic reeords wliel iv be teie upon in the preparation f te lianeial statlement ot the project, as n cis a 5tlins ot internal finanlal control
txeu Di x1Irector Project Manager Fiancia n gemem Speeat INtuamd a nda
20e18 x~
13 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
4.0 FINANCIAL STATEMENTS
4.1 STATEMENT OF INCOME AND EXPENDITURE
STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 30TH JUNE 2018
FY 2017/18 FY 2016/17 Actual Actual Actual Actual (Notes) (Ugx) (USD) (Ugx) (us)) Income received Multi-lateral Development 4.5.2.1 14,791,906,500 4,035,000 3,481,590.779 973.842 partners Counterpart Transfers from GOt Other Income 'oreign Exchange difference (Gains) Total Operating Revenue 14,791,906,500 4,035,000 3,481,590,779 973842
Operating expenses Employee Costs 4.5.2.2 900,863,358 245,741 613,964,888 171 733 Goods and Services Consumed 4.5,2.3 2,141,144,958 593,111 709,979,487 198A30 Consumption of Property, Plant 4.5.2.4 720,591,919 196,567 36,059,300 10,086 and Equipment Total Operating Expenses 3,762,600,235 1,035,419 1,360,003,675 4802249 Excess of Revenue over 11,029,306,265 22999,581 2,121,587,104 i93,593 I xpenditure for the Year. Opening fund reserves 2,121,587,104 593,593 - - Cumulative reserves 13,150936 352317 2,121,587,104 593,593
Cumulative reserves include Shs.9,807,295,739(US$2,675,277) advance to grantees
ie inancial statements were apr+e , SDF management on and signed on their behalf by:
Ixecutive Director Project Manager 1 mainul Man ement Specils
1 11 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
4.2 STATEMENT OF FINANCIAL POSITION
STATEMENT OF FINANCIAL POSITION AS AT 30TH JUNE 2018 FY 2017/18 FY 2016/17 (Note) (Ugx) (USD) (ULx) (USD) AS SETS
Non-Current Assets
Current assets C'ash at bank 4.5,25 3,343,597,630 917,897 2,121,587,104 590593 Adiance to grantee 9,807,295,739 2,675,277 Total Assets
REPRESENTED BY
FLnd balance 4.5.2.6 13.159,65 1769 3,595,445 2 1 12828,704 59L139 Current Liabilities Paxables -8,758,400 - 2,271 8,758,400 2453
Total funds and g &52&jjA -931ZL Lia bilities,
Funwd balance includes Shs.9,807.295,739(US$2,675,277) advance to grantees
ihe linancial statements were approved by SDF management on and signed on their behalf by: -
Executive Director Project Mar 1 IM Financial Management Specialist UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
4.3 STA' IMENT OF CASJI FJÅWS FORTHE YFAR ENi)E) 301 1J,NE 2018
Notes FY 2017/18 FY 2016/17
(Ugx) (UISD) (Lax) S)
S pLs fori ithe year i1.029,306.265 2.999.581 2.1 Ilcase/deercase im payables 1 12,28704 59] 1in4 8.758.400 '> 4S I Advatces to granlees 4 5.2.7 9,07.295739 2.675,277 - eu iinerese in cashi and casli 1,222,010,526 324,304 2,121.587,1(4 593 593 Li ivailLit Cash and cashi eqjuivalent as at 0 l07/2017 2.121.587,104 593,593 -
cas equivaln as at 3347,104
e ancial statements were apprvcb SD) mnaemeit on an] signed n leir bc.] F bi-alf'l
IEe c i rector Proee Ni Manm r - ananema NIlanagemenft Sple il UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
4.4 IDA DESIGNATED ACCOUNT STATEMENT
DESIGNATED ACCOUNT STATEMENT FOR THE YEAR ENDED ru JUNE Notes 30 2018 Cumulative FY2017/18 FY2016/17 Expenditure
Ex pendiuire ______US$ i__us US$ US$ us___ us Balance at 1st July 2017(Dollar and shiflings Accounts) 593,593 -- Designated Account receipts During - the Year - ---.- -- 4,035,000 973,842 5,008,842 1J253 92-M2 -,4Z. Component 3 Employer-led short- term training and recognition of Lrior learning Works Consultancy &Training Goods/non-consultancy service/Grants Operating costs Total Expenditure from Designated Account
Comnponent 4. project Management Works 5,009 Consultancy &Training 6,053 11,062 370,753 . Goods/non consultancy 182,088 552,841 service/Grants 279,194 76,169 qperating 355,362 costs 376,954 Total Expenditure from Designated 115,939 492,893 Account 1,-03L911 380.249 1I4126 Cumulative adjustments (1FR June 30, 2018) 4.5.2.8 2,678,785 Bank Balances as at 30th June 2018 - 4.5.2.9 917,897 593,593
-Bank Balances as at 30th June 2018 BOU IDA Ugx Account 000080088000241 118,796 109,987 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
BOU IDA US $ Account 000080088400048 799.101 483.606
______...... 59 1 412 160)
IDA Designated Account Statement cont'd
Cumulative FY2017/18 FY2016/17 disbursements
Direct Payments from IDA During the year ended June 2018 Date Ref Details US $ US s LS S 14 12 2017 PSFU-SDFOU3 Advance to DA 2,865,000 22/0 6/201 8 PSFU-SDF005 Advance to DA 1,170,000 Iotal Expenditure by Direct Was 4,035,000 973,842 5,OWS42
Total Project receipts 4.015000 97 25 0 42
The tinancial statements were approved by SDF management on and signed on their behalf by:
I xccutirc Director Project Manager Financial Management Specialist UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
4.5 NOTES TO THE FINANCIAL STATEMENTS
4.5.1 ACCOUNTING POLICIES
a) Basis of accounting
The financial statements are prepared on a modified cash basis. The day today transactions are recorded on a cash basis. Adjustments are made at the end of the accounting period including outstanding accounts payable and receivable. b) Receipts and payments
The receipts are recorded when physically received and payments recorded when actually paid.
c) Fixed assets Fixed assets are expensed in full in the year of purchase. No depreciation is charged in the accounts. A memorandum record / fixed assets register is maintained for the record and safeguard of assets acquired for the project. d) Reporting Currency
Funds from the IDA are translated into the reporting currency (UGX) using the Bank of Uganda ruling rates on the respective dates of transactions. Payment transactions in foreign currency are translated in reporting currency at BOU transfer rate to which the transactions relate. Bank account balances denominated in foreign currency are translated into reporting currency using the Bank of Uganda rates at which the transfers were made. Exchange differences are realized in the Statement of Comprehensive Income in the year in which they arise. The financial statements are prepared in Uganda Shillings, but also indicating the equivalent in US dollars. The IDA Designated Account is maintained in US dollars and Project Account into which transfers from DA are made is maintained in Uganda Shillings. e) Foreign currency rate
Average exchange rate Shs3665.90/US$l Opening exchange rate Shs3,569.92/US$l Closing exchange rate (BOU) Shs3,856.02/US$1 f) Comparative figures and recognition of expenses SDF is in its second year of operation and therefore, there are comparative figures (FY16/17). Expenses are recognized as charge for the year once if IDA has expensed it. Transfers are spent using financial management system in line with IDA which differs from Integrated Financial Management System. UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
4.5.2 NOTES TO THE FINANCIAL STATEMENTS
4.5.2.1 Loans and Grants from Foreign Governments and Agencies
FY2017/18 FY2016/17 Donor-IDA (Ugx) US S (Ug) US$
Withdraw application-PSFU-SDFOO3 10,502,803,500 2.865,000 3481,590,779 973.842 Withdraw application PSFU-SDF005 4,289,103,000 1,170,000 Total ______I1479I9Df50ii 4A3S 0 3.48U59-0,719 7384
4.5.2.2 Employee costs
FY 2017/18 FY 2016/17 Ugx) (USD) (Ugx) (USD) Contract Staff Salaries 586,381,693 159,956 18,432,000 5,156 PAYE 215,066,635 58,667 171,890,934 48,080 NSSF 99,415,030 27,119 83,333,740 23,309 Consultancy Services - Long Term - - 340,308,214 95.188 2.(L$(:3,3Qa58 245 741 613.964.888 1.73
4.5.2.3 Goods and services consumed
FY 2017/18 FY 2016/17 (Ugx) (USD) (Ugx) (USD) Advertising and Public Relations 57,496-933 15,684 75,077,621 21,000 Workshops and Seminars 123,995.503 33,824 97,662,742 27,317 Allowances (For Activity Facilitation) 27,560,000 7,518 67,270,470 Staff Training 18,816 184,794,254 50,409 112,914,738 31,584 Printing, Stationery and Photo coping 20,875,330 5,694 27,918,475 Telecommunication 7,809 20,367,500 5,556 Information and Communication Teciology 74,788,096 20,401 10,010,000 2,800 Withholding Tax 125,166,413 34.143 25,008,667 Rental 6,995 249,337,519 68,015 242,061,385 67,548 General Supply of Goods and Services 33,143,360 9,039 12,555,117 3,512 Small Office Equipment 1,577.500 430 1,778,000 497 Fuel, oils and lubricants 27,313,600 7,451 11,166,000 3,123 Maintenance - buildings 17,881,426 4,878 21,705,600 6,071 Maintenance - Vehicles 14,327,558 3,908 3,952,100 1,105 Maintenance - equipment 262,500 72 412,500 Bank charges 115 1,649,655 450 486,072 136 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
Local service tax 860,000 235 Short term consultancy 1,091.767,622 297,817 Exchange loss 9,041 Total - 214 _4,958 59111 709,97L487 1_8430
4.5.2.4 Consumption of Property, Plant and Equipment
FY2017/18 FY2016/17 Note 11.12 Consumption of Property, Plant (Ugx) (US)) (Ugx) and Equipment (USD) Machinery and equipment 118,249,623 32,257 2,022,500 566 Furniture 3,302,220 901 34,036,800 9,520 Motor vehicle 599,040,076 163,409 Total 22515U J1 51 .36,052 l _ALDQ_6
4.5.2.5 Cash and Cash Equivalent
FY 2017/18 FY 2016/17 (Ugx) (USD) (Ugx) (USD) IDA Operations Account 458,078,150 118,796 392,643,485 109,987 IDA Designated Account 2,885,519,480 799,101 1,728.943,619 483.606 Advance to grantees 9,807,295,739 2,675,277 - 1523214 12_1587,104 5 1
4.5.2.6 Fund balance/reserves
FY 2017/18 FY 2016/17 (Ugx) (USD) (Ugx) (USD) Operating Surplus per Statement 13,150.893369 3,593,174 2,121,587,104 593,593 of Financial Performance Less: Net Payables -8,758,400 -2,271 8,758,400 2,453 14-35.j 9.43512fi62 1.5 95, 44A5 2jJ22. 51J A
4.5.2.7 Advance to grantees
Advance to grantees of Ugx.9.807,295,739($2.675,277) as per table below relate to expenditures disbursed under the matching grants category 4. There was un-fulfilled condition that necessitated UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CRS6120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
update to enable disbursement of funds under category 4. The condition was complied with and awaits update of IDA system to enable taking on charge the grants already accounted for.
Amount- Agreement number Grantee Name Amount Ugx USD window one-Formal sector - W1/01/014/2017 Alinyikira Eco Investment limited 11.122,526 3,038 W1/01/09/2017 Aloesha Organic Natural Health 28,367,520 7.748 W1/01/01/2017 Clarke Group Limited 16,680,000 WI/01/02/2017 4,556 Delight Uganda Limited W1/01/008/2017 102,623,328 28,031 Dk Best Choice Ltd 30.000,000 W1/04/2017 8.194 I Electrical Controls and Switche gear 34,050,048 9.300 W1/01/06/2017 Jabba Engineering Ltd 81,240.000 SDF/WI/01/64/2017 22,190 JMukwano Industries (U) Ltd 43,125,000 11,779 SDF/WI/01/2017 Muttico Technical Services Limited SDF/WI/85/2017 181 152,000 49,480 Oribags Innovations u Ltd 118,380,000 32.335 SDF!W1/0001/2017 Reco Industries Limited 33,730,560 9.213 SDF/W1/024/2017 Seb Engineering Services Ltd 79,458,576 21.703 SDF/WI/01/82/2017 Spear Motors Ltd 80,550,000 22-002 SDF/M1l/01/013/2017 St. Josephs Divine Works Ltd 37,946,160 10,365 SDF/WI/01/017/2017 Steel and Tube industries Limited 102,672,570 28,044 SDF/WI/01/023/2017 Tetra Technical Services SDF/W1/0001/2017 106,118,564 2&985 Uganda Cashew Nut and Trees 98,685,000 26,955 1,185,901,852 323,920 Internship INT/01/47/2017 Action Construction Co Ltd INT/01/58/2017 14,296,000 3,905 Agromax Uganda Ltd 14,790,000 4,040 [NT/01/28/2017 Alinyikila Eco Investments Ltd 15,728,077 4,296 INT/01/152/2017 Aloesha Organic limited 8,661,000 2,366 JNT/01/05/2017 Bafa 11,902,700 3.251 INT/0 1/53/2017 Blessed Investments LINT/01/03/2017 14,746,594 4,028 Didas Uniform Makers Ltd 27,544,680 7,524 INT/01/78/2018 Didas Uniform Makers Ltd (2nd Phase) 11,610,000 3,171 INT/01/15/2017 esmouc INT/01/05/2017 6,730,000 1.838 Faith school of beauty INT/01/04/2017 6,523748 1,782 Farmrite Machincries equipments Ltd 2,616,248 715 INT/0 1/152/2018 Footsteps Furniture Limited INT/01/69/2017 15,300.000 4,179 Iima Cement(1994) Limited. Kasse TNT/01/40/2017 5,250,000 1,434 Jaba Engineering td 5869,870 15807. ,INT/0l/39/2017 JOMO services Limited. Kampala 4,890,615 1,336 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
INT/O1/01/2017 Kakira Sugar Limited 21,734,999 5.937 INT/01/100/2018 Kakira Sugar Limited(2nd grant) 9,037152 2,468 INT/01/05/2017 Kasolo Foundation Limited 74.162,000 20.257 INT/01/01/2017 Katende Harambe Rural Urban Training 44,476,500 12148 WINT/01/38/2017 Kyaterekera Agricultural School 37,898,120 10352 INT/01/12/2017 Maki Wood Uganda Ltd 10,602,916 2,896 INT/01/05/2017 Mpliha Technical limited 25,382,950 6,933 IN'T/01/42/2017 Muttico Technical Services Limited 161,739,587 44,178 INT/01/05/2017 Namulondo Investment limited 11,591,990 3,166 JNT/01/05/2017 Rugando College 72,114,300 19,697 INT/01/21/2017 Sky Foods & Bevarages Limited 28,317,850 7,735 IN'701/22/2017 Ssembeguya estates Ltd 45,538,120 12,438 INT/01/05/2017 Ssembe-uva estates Ltd (2nd phase) 58,213,440 15,901 INT/01/157/2018 STEEL and Tube 17,952,852 4.904 INT/01/54/2017 Sukuma 90,433,550 _ 24,701 INT/01/29/2017 Tetra Engineering Limited 71,736,312 19,594 INT/01/31/2017 Uganda Cashewnut limited 36,315,600 9,919 L -- Britam Insurance Company (U) Lt-d 6,390,840 1,746
Window two-inforinal sector 1,042,098,610 284,641 W2/3 14/2017 Abamu Development Group 38,500,000 10,516 W2/01/165/2017 Abia Cacalo Cooperative Ltd 27,902,000 7,621 W2/01/086/2017 Abia Cacalo Foundation 31.554,600 8,619 W2/01/872/2017 Acod Uganda Ltd Develo ment 8,548,850 W2/01/493/2017 13,261 Active Youth Efforts for 15,154,300 W2/0l/72b/2017 4,139 Afard Decentralization Account 16,500,000 W2/01/463/2017 4.507 Africa Aquaponics Association 12,044,000 W2/01/900/2017 3290 African 1'rainers and Entreprenuers Forum 38,731,440 W2/01/290/2017 10,579 African Training and Development Org 14,666,960 W2/01/417/2017 4.006 Afro Art Gallery Foundation 18,292,800 W2/01/1052/2017 4,997 - Agency for education systems improv't Ltd 19770,420 5.400 4 W2/01/458/2017 Akalo Producers Cooperative Grou 19,350,100 5,285 W2/01/427/2017 Alito Joint Farmers Multipurpose 55,653,000 15,201 W2/01/452/2017 Amotot Women Farmers Group 28,000,000 7,648 W2/01/201/2017 Arise and shine Youth Association 22,524,000 6,152 SDF/W2/514/2017 Armours of Glory Ministries 34,942.200 9,544 W2/01/421/2017 Arua District Youth Cooperative Society 36,000,000 9,833 W2/01/492/2017 Ashinaga Ltd 20,574,000 5,620 W2/01/622/2017 Asociation Agricultural Farmers A 14,756.000 4,030 W2/01/167/2017 Ayiko Kenya Women 36,000,000 9,833 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
W2/ 01/771/2017 Baitambogwe Dairy Coop Society 65,329,000 17,844 W2/01/411/2017 Bala Youth Forum W2/01/150/2017 49,000,000 13,384 Better World Ugandgad W2/01/120/2017 14,283,900 3.902 Bidhampola Community W2/01/183/2017 24,500,000 6,692 Biew Christian Rehabilitation W2/01/16/2017 42,483,420 11,604 Blessed Hands Initiative Trust W2/01/84/2017 28,576,200 7,805 Budget Technical Services w2/01/464/2017 21,000.000 5,736 Bunyangabu Beckeepers Cop 32,038,800 8,751 W2/01/166/2017 Bunyoro Women Dev't Network 10,379,000 W2/01/336/2017 2,835 Bushenyi Connoisseur honeys SACCO W2/01/826/2017 Ltd 26,700,000 7,293 Care and Empowerment of the W2/01/646/2017 14,626,950 3,995 Caritas Kasanaensis GLCI Project W2/01/167/2017 44,824,500 12,243 Caritus Gulu Watsan W2/01/513/2017 45,000,000 12,291 Child Link Foundation Ug 17,062,800 4,661 W2/01/812/2017 Crist Heart Church W2/01/94/2017 20625,000 5,634 Community Link for Development W2/01/438/2017 10,695,900 2,921 Communty Dev't Resource Network W2/01/532/2017 48,281,580 13,188 Creamson Sacco W2/01/220/2017 12,000000 3,278 Creative Women Development 15,200,000 4,152 W2/01/18b/2017 Cypiano Enterprises W2/01/067/2017 37,527,000 10,250 Deport Committee Mbirizi W2!01/681/2017 9,918,690 2,709 Doho Inigation Scheme farmers 55,222,000 15,083 Dokolo Youth Alliance Project rW2/01/331/2017 12.888,000 3.520 W2/01/1185/2017 Enterprise Uganda W2/01/87/2017 209,920,000 57,338 Enviroment Conservation and Ag'ic'Enhac 10,663,200 W2/0I1/445/201 7 E qual Opportunities 2913 for Women 21,867,300 5.973 W2/01/10b/2017 Facilitation For Inov and Sustainab' W2/01/10b/2017 pro 9,679,400 5.375 Faith Trust vocational W2/01/398/2017 35,132,250 9,596 Fight Poverty Group W2/01/099/2017 27,096,000 7,401 Fish Farming Cluster W2/01/829/2017 94,500.000 25,812 Grass Root Reconciliation Group W2/01/818/2017 12,251,700 3,346 Gsm Women Concern 4 Cmty W2/01/268/2017 24,648,428 6,733 Gulu Disabled Cooperation Group W2/01/452/2017 60,000,000 16,389 Gwokke Keni Pha and Ove Network W2/01/676/2017 25,500,000 6,965 Health and Rights in Transformation 15,105,180 4,126 W2/01/493/2017 Help Mama Africa SDI/W2/908/2017 60,000,000 16.389 Hoima District Civil Society w2/01/3758/2017 35,916,000 9,810 loima District Farmers Association W2/01/11/2017 51,000,000 13,930 Honey Pride Arua U Ltd W2/01/922/2017 32,000,000 8.741 _ Hope Development Initiative Coop 50,145,000 13,697. UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
W2/01/65/2017 Ibanda Growers Cooperative 48,000,000 W2/01/1046/2017 13,111 Iganga District Farmers Association SDF/W2/351/2017 21,479,500 5,867 Inomo Bala Aduku Community W2/01/323/2017 22,065,000 6,027 Jichwa Community Animal Health 32,184,000 8,791 W2/01/664/2017 Jopa Carpentry Workshop 17,983,500 W2/01/88/2017 4,912 Juakali Aluminium Moulders W2/01/780/2017 30,000,000 8,194 Jubilee House of -ospitality W2/01/881/2017 20,000,000 5,463 Kabarole Young Farmers Network W2/01/632/2017 21,516,000 5,877 Kakuuto Community Develo ment p 42,135,000 11,509 W2/01/128/2017 Kaniuli District Farmers Association 36,000,000 [W2/01/039a/2017 9,833 Kasaali Farmers Coop Society 45,000,000 12,291 W2/01/739/2017 Kasambya Tukole Development 47,528,922 W2/01/470/2017 12,982 Kasanda Farmers Dev't Association W2/01/607/2017 16,889,600 4,613 Kasoka United Poultry Keeping w2/01/763/2017 14,370,000 -.3,925 Katwe Metal Fablications Cluster W2/01/434/2017 59,994,400 16,387 Kawanda Silk Craft Association W201/756/2017 16,000,000 4,370 Kawempe Division Children 30,238,800 8,259 W2/01/595/2017 Kayunga Pineaple Cluster W2/01/72lb/2017 30,259,200 8,265 Kimwanyi Youth Development W2/01/483/2017 45,071,700 12,311 Kinawataka Women Initiatives W2/01/781/2017 39,653,500 10,831 Kisaasi Mixed Farm Association W2!01/801/2017 38,311,000 10,464 Kisenyi Ja Kali Community Dev't W2/01/454/2017 36,342,000 9,927 Kislizi Kweterana Farmers gou50903,664 W2/01/755/2017 13,904 Kisoro District Potatoes growers coop' union W2/01/205/2017 15,684,900 4,284 Kitagata Kasaana Abeeterine Youth G W2/01/485/2017 14-000,000 3,824 Koch Goma Apiculture Development W2/01/429/2017 21,829.290 5,962 Kwewayo Farmers Group W2/01/795/2017 45,499,800 12,428 Kyazanga Farmers Cooperative 35,685,000 9.747 W2/01/73 1/2017 KT(yebajjaN obonaDevelopment W2/01/394/2017 16,119,000 4,403 Lango Agro Processors Association W2/01/150/2017 34,084,400 9,310 nango Youth Development Network W2/01/285/2017 49,635,250 13,557 Local Skills Development Network W2/01/26/2017 58,799,300 16,061 Love a Friend Youth Development 39,455,500 10,777 W2/01/723/2017 ubaga Furniture Cluster Limited 28,011,200 W2/01/54/2017 7,651 Lubaga Women Volunteers 20,907,750 5,711 W2/01/1047/2017 Lugangu Sacco W2/01/910/2017 18,010.000 4,919I Lwanda Youth Patriotic And Transformation W2/01/297/2017 14,346,000 3,918 Lwengo Agric Initiative for Sustain W2/01/476/2017 38,741,700 10,582 Lwesambya Twegatte Women Group 36,000,000 9,833 W2/01/714/2017 Mabona United Community 12,066,300 3,296 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
W2/01/538/2017 IMadada Foundation 57,000.000 15,569 W2/01/415/2017 Manre Centre Projects 89,974,122 24,576 W2/01/482/2017 Manyakabi Area Cooperative 42,100,014 11.499 W2/01/226/2017 Masindi Community Foundation 11,954,800 3.265 W2/01/605/2017 Mayugc District Farmers Association 55,902,000 15,269 W2/01/401/2017 Mbale Coalition Against Poverly 32,566,500 8,895 W2/01/155/2017 Miisa Foundation 45,147,600 12,332 W2/01/381/2017 Miti Farmers Field School 35,000,000 9,560 w2/01/331/2017 Mityana Mubende District Farmers 29,536,000 8,068 W2/01/022/2017 Mothers Against Malnutrition 98,384,100 26,873 \W2/01/613/2017 Mothers of Nsinze Subcounty 36,000,000 9.833 W2/01/465/2017 Mountains of the Moon Bee 15,069,000 4,116 W2/01/311/2017 Mpifa Psfu 36,263,600 9,905 W2/01/7C/2017 Mpoobe Aids Grassroots Association 18,215,790 4,975 W2/01/851/2017 Mugongo staff savings 23,520,894 6,425 SDF/W2/01/157/2017 Mukama Mugaga Village Savings 39,000,000 10,653 W2/01/443/2017 Muso4F Enterprises 56,000,000 15,296 W2/01/608/2017 Naddangila Sacco 15,000,000 4,097 W2/01/127/2017 Namwendwa Maize Farmers 16,822,500 4,595 SDF/W2/327/2017 Nasam Rural Development Group 25,663,500 7,010 V2/01/284/2017 Nkokonjeru Area Coop Enterprise 51,317,000 14,017 W12/01/454c/2017 Northern Farmers Community 45.635,100 W2/101/489/2017 12,465 Nurses Concern For Adolescents 28,000,000 7,648 SDF/W2/639/2017 Nyabuswa Coffee Farmers 40,000,000 10,926 W2101/513/2017 Okole Women Development 50,925,000 13,910 W2/01/513/2017 Our Lady of Charity Women Group 27,000,000 7.375 W2/01/159b/2017 Palsa Farmers Association 54,000.000 W2/01/23/2017 14.750 Pallsa Civil Society Organisations 54,000,000 14,750 W2/01/465b/2017 Pallisa Young Peolple Skills 16,000,000 4.370 W2/01/575/2017 Panyadoli Hills Farmers Group 18,846,300 5.148 W2/01/634/2017 Partner for Community Health 36,000,000 9.833 W2/01/428/2017 Peace and Comfort Single Mothers 16,364,000 4,470 W2/01/643/2017 Pearl Foundation for Children 35,945,000 9,818 W2/01/583/2017 People Empowering People Maya 27,550,800 7.525 W2/01/218/2017 Poroporo Farmers Coop' Society Ltd 12,600,000 3,442 W2/01/466/2017 Private Sector Development _30,000000 - 8,194 W2/01/228/2017 Raibow louse of Hope 98.868,420 27,005 W2/01/507/2017 Reachout wives of soldiers 32,096,400 8,767 . W2/01/787/2017 Rubumba Seed Production research 54,743.500 14.953 W2/01/767/2017 Rural Agro Processors and Trainers 17,132,400 4.680 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project ID P145309 Accounts Report for the Year ended 30 June 2018
W2/01/508/2017 Rural Aids orphans and Mothers Supp 17.699,100 4,834 W2/01/478/2017 Rural Empowerment Dev't Org 91,298,610 24,937 W2/01/224/2017 Rural Gender and Dev't Ass 39,000,000 10,653 W2/01/253/2017 Sao Zirobwe Savings and Credit 60,000,000 16,389 W2/01/208/2017 Sheema Youth Network 33,896,000 9,258_ W2/01/684/2017 Sseninde Foundation 68.373-290 18,676 W2/01/697/2017 Ssese Association for Value 20,316,100 5,549 w2/01/256C/2017 St Joseph's mayo Uganda 84,000,000 22,944 W2/01/328/2017 The Registered Trustees 20,000.000 5,463 W2/01/31/2017 True Vine Action Centre 17,016,900 4.648 W2/01/032/2017 Tsabeko United 13,532,750 3,696 W2/01/221/2017 Ttula Youth juice 10.800,000 2,950 W2/01/219/2017 Tukolerawamu Youth Development 22,465,860 6,136 W2/01/805/2017 Uganda Central Cooperative Finance 19.933,500 5,445 SDF/W2/125/2017 Uganda I-erbs and Research Centre 26,793,000 7,318 W2/ 01/159A/2017 Uganda Mushroom Cluster Ltd 35,651,700 9738 W2/0 1/204/2017 Uganda North American Youth Dev't 151,641,167 41,420 w2/01/764/2017 United Engineers and traders Ass 64,193,200 17.534 W2101/321/2017 Uni-trust Community Development 111,798,540 30.537 W2/01/259/2017 Vura effort For community 18,000,000 4,917 W2/01/768/2017 Wairama Development Association 33,478,200 9.144 W2/01/1001b/2017 Wazalendo SACCO (u) Ltd 264,077,899 72,131 W2/01/196/2017 Wobulenzi Vocational Skills Youth 61,540.000 16,809 W2/01/327/2017 Women and Youth Equity Qucst 15,000,000 4,097 W2/01/909/2017 Women Empowerment Livelihood 23,250,000 6.351 W2/01/743/2017 Women in Agric' Conn'ty Dev't Ass'n 13,552,000 3.702 W2/01/246/2017 Youth and Women Empowerment 35,795,988 9,777 W 2 /0 1/4 3 6 /2 0 17 Y o u th E n terp ise l g an d a - - - F 330.14 4 ,0 0 0 9,0 5 3 W2/01/358/2017 Youth for Life Uganda 33,240,000 9,079 W2/01/880/2017 Zibula Atude Farmers Group 6,75 1,800 1,844 W2/01/715/2017 Zinunuwa Piggery Group 15,672,300 4.281 W2/01/217/2017 Zirobwe Agaliawamu Agribusiness 54,121,200 - 14.783 6,296,030,488 1,719,710 Window three W3/01/073/2017 Datamine teclnical Business School 412,886,438 112,777 W3/01/100/2017 Kabasanda Technical Institute 453,511,551 123,873 W3/01/151/2017 Q-Training Limited 356,866,800 97.475 W3/01/165/2017 Texfad Ltd 60,000,000 16,389 1,283,264,789 350,513 GRANT TOTAL 9,807,295,739 2,678,785 UGANDA SKILL DEVELOPMENT PROJECT S (USDP) SKILL DEVELOPMENT FACILITY (SDF) (IDA Credit Agreement CR56120-UG) Project 10 P145309 Accounts Report for the Year ended 30 June 2018
- 4.5.2.8 Cumulative adjustments
Cumulative adjustments of $2,678,785 refers to expenditures disbursed under category 4. There the matching grants was un-fulfilled condition that necessitated update in World Bank clientconnection system to enable disbursement of funds under category 4. The condition compiled with and awaits update was of IDA system to enable taking on charge accounted for. the grants already
4.5.2.9 Cash and bank balance
FY 2017/18 FY 2016/17 (Ugx) (USD) (Ugx) (USD) IDA Operations Account 458,078,150 118,796 392,643,485 109.987 IDA Designated Account 2,885,519,480 799,101 1,728,943,619 483,606 Clo3,si7g0 ban oL c a 8567104$
Closing balance of Uganda shillingTs account was translated at Shs3,856.02/TJS$I