Office of the Auditor General the Republic of Uganda

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

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

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

LIST OF ACRONYMS ...... iv Opinion ...... 1 Basis for Opinion ...... 1 Key Audit Matters ...... 2 1.0 Performance of Youth Livelihood Programme ...... 2 1.1 Funding of the Programme ...... 3 1.2 Noncompliance with the repayment schedule ...... 3 1.3 Failure to transfer recovered funds to the recovery account in BOU ...... 3 1.4 Inspection of Performance of Youth projects ...... 4 i) Nebbi Youth Dev’t‎ Foundation metal Fabrication ...... 4 ii) Boma Active Youth Produce Traders ...... 4 2.0 Implementation of the Uganda Road Fund ...... 4 2.1 Status of implementation ...... 5 a. Routine manual maintenance ...... 6 a) Routine mechanized maintenance ...... 6 c) Monitoring and supervision ...... 6 Other Matter ...... 6 4.0 Delayed Release of NUSAF 3 project Funds to the Beneficiary Groups...... 6 6.0 Understaffing ...... 7 Other Information ...... 7 Management Responsibilities for the Financial Statements ...... 8 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 8 Other Reporting Responsibilities ...... 10 Report on the Audit of Compliance with Legislation ...... 10 7.0 Un-licensed activities on Natural resources ...... 10 8.0 Failure to maintain the prescribed documentation for road equipment ...... 11 9.0 Condition of Medical Equipment ...... 11 APPENDICES ...... 13 Appendix 1: Non-compliance with Repayments Schedules (YLP) ...... 13 Appendix 2: Uganda Road Fund status of implementation ...... 23 Appendix 3: Delayed release of NUSAF 3 project funds to beneficiaries ...... 25

Appendix 4: Defects in two classroom block at Otwago ...... 26 Appendix 5: Understaffing ...... 26 Appendix 6: Failure to gazette and monitor Wetlands ...... 27 Appendix 7: Status of roads equipment ...... 29 Appendix 8: Lack of required Medical Equipment ...... 31 Appendix 9: Irregular maintenance of Medical Equipment ...... 32

iii

LIST OF ACRONYMS F/Y Financial Year GOU Government of Uganda IESBA International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants INTOSAI International Organization of Supreme Audit Institutions ISSA International Standards on Auditing LGA Local Governments Act LGFAR Local Governments Financial and Accounting Regulations MoGLSD Ministry of Gender, Labour and Social Development NAA National Audit Act NEA National Environment Act OPM Office of the Prime Minister PFMA Public Finance Management Act, 2015 TAI Treasury Accounting Instructions UGX Uganda Shillings ULA Uganda Land Act URF Uganda Road Fund UWEP Uganda Women Entrepreneurship Programme YIG Youth Interest Group YLP Youth Livelihood Programme

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

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion

I have audited the accompanying Financial Statements of Nebbi District Local Government which comprise the Statement of Financial Position as at 30th June 2018, and the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

In my opinion, the financial statements of Nebbi District Local Government for the year ended 30th June 2018 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management, 2015 and the Local Governments Financial and Accounting Manual, 2007.

Basis for Opinion

I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the district in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Key Audit Matters

Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters.

I have determined the matters described below as the key audit matters to be communicated in my report.

1.0 Performance of Youth Livelihood Programme The Youth Livelihood Programme (YLP) is a Government Programme being implemented under the Ministry of Gender, Labour and Social Development (MoGLSD). The programme, which started in the financial year 2013-2014, was to respond to the existing challenge of unemployment among the Youths.

The programme, which is implemented through the District, provides support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities initiated by youth groups.

The audit focused on an amount of UGX.568,400,429 disbursed in the Financial Year 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed focused on ascertaining the following;

 Whether all funds budgeted for YLP during the period under review were actually released and used only for the programme.  Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.  Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda to be disbursed to other Youth Livelihood Groups (YLGs) in accordance with the revolving funding model and  Whether on a sample basis the funded projects do exist and are operating.

I made the following observations;

1.1 Funding of the Programme A review of the approved budget for the YLP programme revealed that the District budgeted for a total amount of UGX.568,400,429 for the financial years 2013/2014 and 2014/15 and all the UGX.568,400,429 was released.

Consequently, all the projected one hundred and forty (140) YIGs were funded.

1.2 Noncompliance with the repayment schedule It was observed that whereas the groups funded in 2013/2014 and 2014/2015 were expected to have repaid a total amount of UGX.591,752,065 (Interest inclusive) by close of the financial year 2017/2018, only UGX.101,567,700 (17%) was collected leaving a balance of UGX.490,184,365 (83%) outstanding as shown in appendix 1. Delayed repayment was attributed to limited supervision by District management. Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund.

The Accounting Officer attributed the delay to recover the funds to the disintegration of six groups and harsh weather conditions that affected 35 groups with outstanding amounts of UGX.40,492,200 and UGX.166,277,950 respectively.

I advised the Accounting Officer to follow up the matter with members of the disintegrated groups with a view of recovery of funds and also liaise with the MoGLSD to find an amicable solution of supporting the YIGs whose projects were affected by weather conditions.

1.3 Failure to transfer recovered funds to the recovery account in BOU A review of the bank statements of YLP collection accounts revealed that out of the collected amount of UGX.101,567,700, only UGX.70,549,650 was transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18 leaving a balance of UGX.31,018,050. This undermines the effective implementation of the programme and the ultimate goal of creating employment for the youth.

The Accounting Officer explained that it was in the interest of management to transfer the entire fund on the recovery account in a cost effective manner which is on a quarterly basis since the recoveries are in small amounts.

I advised the Accounting Officer to ensure that the balance is transferred to the National Revolving Fund Collection Account in Bank of Uganda. and subsequent recoveries are transferred to the account promptly.

1.4 Inspection of Performance of Youth projects Physical inspection was carried out on two selected projects namely Nebbi Youth Dev‎’t Foundation metal Fabrication and Boma Active Youth Produce Traders to ascertain whether they were in existence and executed in accordance with the operational guidelines. The following observations were made;

i) Nebbi Youth Dev‎’t Foundation metal Fabrication

This group was not in existence.

The Accounting Officer explained that the group disintergrated in 2016 due to some disagreements and all equipment was moved to the chairperson’s home.

I advised the Accounting Officer to follow up the matter with an aim of re-uniting the group and ensure that funds are recovered.

ii) Boma Active Youth Produce Traders The group was located in Nebbi Municipal Council but with no physical address . There was no response from the Accounting Officer.

I advised the Accounting Officer to ensure that groups provide physical address for easy identification.

2.0 Implementation of the Uganda Road Fund Section 45 (3) of the Public Finance Management Act, 2015 states that “an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year, submitted under section 13 (15) of the said Act.”

Regulation 18 (3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council.

It has been observed over years that planned and budgeted for activities of a number of Local Governments are not implemented thereby affecting service delivery.

During the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement the planned activities under Uganda road fund. The focus was put on the planned major outputs under Uganda Road Fund which greatly impact on service delivery in the Local Governments.

Consequently, I developed specific audit procedures which included ascertaining whether;

 The budgeted URF releases for Local Governments or the year under review were actually received ;  The planned URF outputs were achieved;  The monitoring and supervision was carried out by reviewing reports to assess performance.

Based on the procedures performed, the following observations were made;

A total of UGX.348,405,000 was budgeted to cater for routine manual maintenance and routine mechanised maintenance on several District roads using Road gangs and the force account mechanism. However, the district received UGX.268,020,610 (77%) resulting into a deficit of UGX.80,384,390. The deficit constituted 23% of the budgeted amount.

The accounting officer attributed the deficit to budget cuts from the Uganda Road Fund. Failure to secure funding of planned works slows down service delivery.

I advised the Accounting Officer to follow up the shortfalls with the URF and MoFPED to ensure that all funds due to the district are released.

2.1 Status of implementation A review of planned outputs against actual performance revealed that planned outputs were achieved as shown in appendix 2.

a. Routine manual maintenance

A total of 276kms at an estimated cost of UGX.124,305,000 was planned to be undertaken. Audit revealed that all the 276kms were actually undertaken at a cost of UGX 103,209,520.

a) Routine mechanized maintenance

The district planned to maintain 36.2kms at UGX.183,600,000. Audit inspection revealed that 68kms were maintained at a cost of UGX.124,311,090.

However, inspection of Nyaravu-Parombo road and Omier Atingo Road revealed that on both roads Light grading and spot graveling was done instead of heavy grading and full graveling as shown in the pictures below;

Poor drainage at Omyer Azingo rd collapsed culvert lines at Nyaravur Parombo rd

There was no response from the Accounting Officer.

c) Monitoring and supervision

A review of the monitoring reports provided revealed that monitoring and supervision was undertaken.

I advised the Accounting Officer to ensure roads are worked on as per the work plan.

Other Matter

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

4.0 Delayed Release of NUSAF 3 project Funds to the Beneficiary Groups

Guideline 5.4 of the NUSAF implementation guidelines 2016 states that, funds from the designated Account will be transferred into the OPM Subprojects Local Currency Account (in shillings) before they are disbursed further into the district subproject account upon instructions from the Accounting Officer, where funds will be disbursed into the district operations account and the district subproject account.

A review NUSAF 3 project revealed that four beneficiary groups did not access the project funds to a tune of UGX.412,511,240 during the period under review as shown in Appendix 3. Failure to disburse project funds to beneficiaries may lead to frustration of government projects.

The Accounting Officer explained that the subprojects were approved by District Technical Planning Committee (DPTC) and District Executive Committee (DEC) on April 3, 2018 and April 4, 2018 respectively and forwarded to the Office of the Prime Minister as per letter with reference CR/210/54, dated April 4, 2018. However by the end of the financial year, the funds had not been sent to the district.

I advised the Accounting Officer to engage the OPM to ensure timely release of funds.

6.0 Understaffing Chapter (A-a), Paragraph 15 (a) of the Public Service Standing Orders provides that the Responsible Permanent Secretary shall be responsible for determining the terms and conditions of service and the structures of the Public Service in consultation with the Secretary to the Treasury wherever proposals involve increased expenditure of Public funds

A review of the districts staff establishment revealed that out of the approved 178 positions, only 99 positions were filled leaving 79 (44%) positions vacant as shown in appendix 5.

Understaffing stresses the existing staff leading to poor and/or under-performance.

The Accounting Officer explained that some positions of key staff remained vacant due to failure to attract qualified candidates. Besides the understaffing was also caused by secondment of staff to the new district of Pakwach.

I advised the Accounting Officer to liaise with the relevant authorities to ensure that the vacant positions are filled.

Other Information The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial statements and my auditors’ report

7 thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon.

In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.

Management Responsibilities for the Financial Statements

Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Nebbi District Local Government.

The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.

In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the unless the Accounting Officer has a realistic alternative to the contrary.

The Accounting Officer is responsible for overseeing the District’s financial reporting process.

Auditor General’s Responsibilities for the audit of the Financial Statements

My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.

As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-

 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control.  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.  Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the District to cease to continue as a going concern.  Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.

From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Other Reporting Responsibilities

In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.

Report on the Audit of Compliance with Legislation

The material findings in respect of the compliance criteria for the applicable subject matters are as follows;

7.0 Un-licensed activities on Natural resources According to section 38 (3) of the National Environment Management Act states that each district environment committee shall notify the authority of the hilly and mountainous areas it has identified as being at risk from environmental degradation It was observed that the District did not gazette 16 of its wetlands. Besides, the district did not conduct regular monitoring of the wetlands. Consequently, the surrounding communities established unauthorised activities on the wetland as shown in Appendix 6. The Accounting Officer explained that although the District is responsible for regulating activities within the wetlands, the funds allocated to the sector is meagre to enable regular inspections. The Department will continue to ensure compliance through the quarterly inspections and strengthen enforcement

The matter requires urgent attention.

8.0 Failure to maintain the prescribed documentation for road equipment Paragraph 2.2 (b), (d) & (e) of the guidelines for care and management of road equipment in government ministries, departments and agencies, by ministry of works and transport 2017, prescribe specific documents kept by LGs in the management of road equipment and vehicles to include service charts.

However, a review of road equipment management revealed that the district did not maintain service charts for all its old road equipment as shown in appendix 7. It was further observed that safe work procedures were not displayed in the works department. Failure to keep service charts hinders the tracking of service history of the equipment.

The Accounting Officer promised that the district will ensure the anomalies are duly rectified.

I advised the Accounting Officer to ensure that all the records are properly maintained.

9.0 Condition of Medical Equipment Health Sector Service Standards & Service Delivery Standards, 2016 Section 5.17.4 requires a health facility to ensure that there is an inventory of all medical equipment updated according to the policy/guidelines. Review of inventory and inspection of medical Equipment at Nebbi General Hospital revealed that some equipment required at the Hospital was non-existent and others were in a poor condition as detailed in Appendix 8&9. Lack of required basic equipment hinders the hospital from performing some medical procedures which may lead to poor service delivery.

The Accounting Officer acknowledged the observation and attributed it to limited budget allocations. He explained that the district was working with other development partners like UNICEF and Result based Financing (RBF) to fill the funding in the areas of Maternal and child health.

I advised the Accounting Officer to engage the relevant authorities and ensure that basic medical equipment is made available and in working condition.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

20th December, 2018

APPENDICES Appendix 1: Non-compliance with Repayments Schedules (YLP) 5% % Date of Amount Repayment services Recoverable Amount variance s/n Project name Sector Amount due disbursed disbursed date fee where amount Recovered applicable Akworo Produce 59% Buying & Selling Trade 23/6/2014 2,980,000 Sep-17 86,000 3,066,000 1,260,000 1,806,000 1 Youth Group Angowang 100% Youth Carpentry Industry 27/6/2014 8,903,500 Sep-17 445,175 9,348,675 - 9,348,675 2 Group Got Lembe 73% Produce Buying Trade 23/6/2014 2,311,000 Jan-18 83,050 2,394,050 650,000 1,744,050 & Selling Youth 3 Group Ith Produce 62% Buying & Selling Trade 23/6/2014 2,311,000 Sep-17 70,050 2,381,050 910,000 1,471,050 4 Youth Group Kampala Hair 83% Dressing & Service 23/6/2014 3,000,000 Sep-17 123,600 3,123,600 528,000 2,595,600 5 Salon Mulyanga 76% Produce Buying Trade 23/6/2014 3,815,000 Jan-18 143,250 3,958,250 950,000 3,008,250 6 & Selling Nyangara Agro 70% Agricultural Processing 23/6/2014 3,000,000 Jan-18 103,500 3,103,500 930,000 2,173,500 Trade 8 Youth Group Olando Produce 72% Trade 23/6/2014 2,311,000 Jan-18 82,550 2,393,550 660,000 1,733,550 9 Selling & Buying Pakolo Central 91% Brick Laying & Concrete Industry 23/6/2014 2,691,000 Jan-18 121,550 2,812,550 260,000 2,552,550 Practice Youth 11 Group 12 Seko Metal Industry 23/6/2014 4,512,000 Sep-17 190,600 4,702,600 700,000 4,002,600 85%

Fabrication Youth Group Atara Can Yabu 31% Wang Hair Service 23/6/2014 3,000,000 Sep-17 44,500 3,044,500 2,110,000 934,500 13 Dressing Jupaliga East 84% Beduber Youth Trade 23/6/2014 3,000,000 Sep-17 125,000 3,125,000 500,000 2,625,000 Produce Buying 14 & Selling Project Nyariegi Can 68% Ber Kuparo Industry 23/6/2014 3,000,000 Sep-17 100,000 3,100,000 1,000,000 2,100,000 Youth Brick 16 Laying Paila Lower Pole 72% Pole Youth Service 23/6/2014 3,000,000 Sep-17 106,000 3,106,000 880,000 2,226,000 17 Bicycle Repair Pangieth Central 78% Youth Merber Agriculture Oct. 2014 6,565,000 Sep-17 253,250 6,818,250 1,500,000 5,318,250 19 Piggery Group Pateng East 85% Waleku Trade 27/6/2014 8,000,000 Oct-19 338,150 8,338,150 1,237,000 7,101,150 20 Butchery Group Pateng West 99% Ngiycwinyi Industry 27/6/2014 7,945,000 Sep-17 392,250 8,337,250 100,000 8,237,250 Youth Carpentry 21 Project Puyang West 68% Bakery & Trade 23/6/2014 3,000,000 Oct-17 100,750 3,100,750 985,000 2,115,750 22 Cookery Project Tiend Mandir 97% West Youth Industry 27/6/2014 7,945,000 Sep-17 383,500 8,328,500 275,000 8,053,500 Carpentry 23 Project Ajok in God we 99% Trust Dairy Agriculture 27/6/2014 8,700,000 Jun-18 431,000 9,131,000 80,000 9,051,000 24 Production

Akanga Youth 68% Agriculture 23/6/2014 2,550,000 Jul-17 85,000 2,635,000 850,000 1,785,000 25 Animal Traction Avurao Youth 98% Agriculture 27/6/2014 6,000,000 Jun-18 293,000 6,293,000 140,000 6,153,000 28 Piggery Project Okemo West 98% Produce Buying Trade 27/6/2014 5,730,000 Jul-18 281,350 6,011,350 103,000 5,908,350 29 and Selling Okpala Produce 100% Buying and Trade 27/6/2014 5,430,000 Jun-18 271,500 5,701,500 - 5,701,500 30 Selling Paduk Youth 89% Service 23/6/2014 9,300,000 Jun-18 413,750 9,713,750 1,025,000 8,688,750 31 Bodaboda Adeira Youth 96% Events Service 27/6/2014 7,545,000 Jan-18 359,750 7,904,750 350,000 7,554,750 Management 34 Group Agwechi Lower 41% Youth Produce Trade 23/6/2014 4,300,000 Sep-17 86,000 4,386,000 2,580,000 1,806,000 35 Buying & Selling Kothongola 93% Youth Produce Trade 23/6/2014 4,000,000 Sep-17 186,000 4,186,000 280,000 3,906,000 36 Buying & Selling Kubbi Youth 90% Trade 23/6/2014 4,000,000 Jan-18 180,000 4,180,000 400,000 3,780,000 37 Piggery Project Nding Nding 76% Youth Produce Trade 23/6/2014 4,072,000 Dec-17 153,600 4,225,600 1,000,000 3,225,600 38 Buying & Selling Ogombo Youth 96% Produce Buying Trade 23/6/2014 4,000,000 Jan-18 191,665 4,191,665 166,700 4,024,965 39 & Selling Oriwo Acwera B 84% Produce Buying Trade 23/6/2014 4,072,000 Sep-17 169,660 4,241,660 678,800 3,562,860 40 & Selling Padolo Central 50% Sales of Trade 23/6/2014 5,535,000 Jan-17 136,250 5,671,250 2,810,000 2,861,250 41 Motorcycle

Spares Akaba Youth 90% Agriculture 27/6/2014 6,520,000 Sep-18 293,500 6,813,500 650,000 6,163,500 43 Piggery Project Akanyo Youth 95% Produce Buying Trade 23/6/2014 5,000,000 Oct-18 238,000 5,238,000 240,000 4,998,000 44 & Selling Kucwiny 59% Trading Centre Trade 23/6/2014 4,769,000 Sep-17 136,950 4,905,950 2,030,000 2,875,950 Youth Produce 47 Buying & Selling Mbaro Lee 79% Agriculture 23/6/2014 7,692,500 Sep-18 302,625 7,995,125 1,640,000 6,355,125 48 Youth Piggery Nyamukindu 84% Youth Goats Agriculture 23/6/2014 5,000,000 Sep-18 209,000 5,209,000 820,000 4,389,000 49 Rearing Ocelllo Youth 92% Produce Buying Trade 23/6/2014 4,930,000 Sep-17 225,750 5,155,750 415,000 4,740,750 50 & Selling Panyalum 90% Centre Youth Agriculture Oct. 2014 7,150,000 Feb-19 318,500 7,468,500 780,000 6,688,500 52 Piggery Group Agule Youth 96% Produce Buying Trade Oct. 2014 6,702,000 Feb-18 322,100 7,024,100 260,000 6,764,100 53 & Selling Group Aleng Lower 63% Village Produce Trade 23/6/2014 3,000,000 Jan-18 92,250 3,092,250 1,155,000 1,937,250 54 Buying & Selling Aryego Village 96% Produce Buying Trade 23/6/2014 3,000,000 Jan-18 143,900 3,143,900 122,000 3,021,900 55 & Selling Jalakech Village 100% Produce Buying Trade 23/6/2014 3,000,000 Jan-18 150,000 3,150,000 - 3,150,000 56 & Selling Lengi Village 96% Produce Buying Trade 23/6/2014 3,000,000 Jan-18 143,750 3,143,750 125,000 3,018,750 57 & Selling

Messi Central 50% Produce Buying Trade 23/6/2014 3,000,000 Jan-18 73,000 3,073,000 1,540,000 1,533,000 58 & Selling Ojwer Village 90% Irish Farming Agriculture 23/6/2014 3,000,000 Oct-17 134,750 3,134,750 305,000 2,829,750 59 Project Okebu Youth 89% Piggery Youth Agriculture Oct. 2014 5,500,000 Feb-18 242,500 5,742,500 650,000 5,092,500 60 Group Omoyo North 100% Village Produce Trade 23/6/2014 2,930,000 Jan-18 146,500 3,076,500 - 3,076,500 62 Buying & Selling Oweko Centre 80% Village Produce Trade 23/6/2014 3,000,000 Jan-18 119,400 3,119,400 612,000 2,507,400 63 Buying & Selling Parwath Village 41% Agriculture 23/6/2014 3,462,000 Jan-18 69,100 3,531,100 2,080,000 1,451,100 65 Piggery Project Pukanga West 60% Agriculture 23/6/2014 3,000,000 Jan-18 87,703 3,087,703 1,245,950 1,841,753 66 Onion Farming Anjau Ombanya 81% Youth Piggery Agriculture 23/6/2014 6,551,500 Oct-18 263,575 6,815,075 1,280,000 5,535,075 67 Project Atyak Youth 100% Goats Rearing Agriculture 27/6/2014 6,830,000 Oct-18 341,500 7,171,500 - 7,171,500 68 Group Jupachora 92% Youth Produce Trade 23/6/2014 3,500,000 Feb-19 160,000 3,660,000 300,000 3,360,000 69 Buying & Selling Jupakeno Youth 78% Goats Rearing Agriculture 27/6/2014 4,357,500 Oct-18 167,875 4,525,375 1,000,000 3,525,375 70 Group Jupamagwar 83% Youth Produce Trade 23/6/2014 3,349,500 Feb-18 138,475 3,487,975 580,000 2,907,975 Buying & Selling 71 Project 72 Kumbu Youth Trade 23/6/2014 3,579,000 Feb-18 94,950 3,673,950 1,680,000 1,993,950 54%

Produce & Buying Njeru Youth February 99% Agriculture 27/6/2014 3,361,800 166,090 3,527,890 40,000 3,487,890 73 Piggery Project 2019 Obia Youth 71% Produce Buying Trade 27/6/2014 3,779,250 Feb-18 131,813 3,911,063 1,143,000 2,768,063 74 and Selling Koch Central 76% Youth Goats Agriculture 23/6/2014 4,000,000 Jul-18 151,000 4,151,000 980,000 3,171,000 75 Rearing Project Abindu Events 78% Management Service 23/6/2014 7,055,000 Sep-17 273,750 7,328,750 1,580,000 5,748,750 78 Youth Group Afere Ber Ku 91% Mungu Youth Industry 23/6/2014 7,470,000 Sep-17 339,500 7,809,500 680,000 7,129,500 Carpentry & 79 Joinery Ajogha Onyao 82% Botho Salon & Service 23/6/2014 4,505,000 Sep-17 184,000 4,689,000 825,000 3,864,000 80 Hair Dressing Akesi Youth 95% Hair Dressing & Service 23/6/2014 5,670,000 Nov-17 268,000 5,938,000 310,000 5,628,000 81 Cosmetology Angir Youth 82% Carpentry & Industry 23/6/2014 4,030,000 Nov-17 164,500 4,194,500 740,000 3,454,500 82 Joinery Boma Active 73% Youth Produce Trade 23/6/2014 10,686,000 Nov-17 383,300 11,069,300 3,020,000 8,049,300 83 Traders Juba Youth -9% Produce Buying Trade 23/6/2014 3,650,000 Nov-17 (15,115) 3,634,885 3,952,300 (317,415) 84 & Selling Namrwodho 77% Piranyim Trade 23/6/2014 4,200,000 Sep-17 160,000 4,360,000 1,000,000 3,360,000 Produce Buying 85 & Selling Youth

Nebbi Youth 90% Dev't Foundation Industry 23/6/2014 10,000,000 Nov-17 446,750 10,446,750 1,065,000 9,381,750 Metal 86 Fabrication Rock View Save 69% the Youth Industry 23/6/2014 4,020,000 Nov-17 136,500 4,156,500 1,290,000 2,866,500 Carpentry & 87 Joinery Pubidhi Ayabu 100% Upper Youth Agriculture 27/6/2014 7,538,000 Sep-17 376,900 7,914,900 - 7,914,900 90 Piggery Group Aluka Pamora 96% Agriculture 23/6/2014 3,407,000 Feb-19 162,850 3,569,850 150,000 3,419,850 91 Lower Piggery Apola Pamora 87% Produce Buying Trade 23/6/2014 3,000,000 Sep-17 130,000 3,130,000 400,000 2,730,000 92 & Selling Centre East 96% Angal Lower Service 23/6/2014 2,560,000 Sep-17 122,700 2,682,700 106,000 2,576,700 Events 93 Management Gute North Hair 95% Service 23/6/2014 5,273,000 Feb-18 249,000 5,522,000 293,000 5,229,000 94 Dressing Salon Nyapupi Angal 100% Upper Hand Industry 23/6/2014 2,525,000 Oct-17 126,250 2,651,250 - 2,651,250 95 Craft Olyeko South 88% Produce Buying Trade 23/6/2014 3,000,000 Sep-17 131,250 3,131,250 375,000 2,756,250 96 & Selling Pabelo Mbaro 57% West Produce Trade 23/6/2014 3,730,000 Sep-17 105,000 3,835,000 1,630,000 2,205,000 Buying & 97 Selling Pagot Mbaro 36% East Animal Agriculture 23/6/2014 2,650,000 Sep-17 46,750 2,696,750 1,715,000 981,750 98 Traction

Kanyinyi Lower 68% Fishing Boat Service 23/6/2014 5,600,000 Sep-17 186,000 5,786,000 1,880,000 3,906,000 99 for Hire Kuba Youth 65% Agriculture 23/6/2014 7,296,250 Jan-18 232,613 7,528,863 2,644,000 4,884,863 100 Cage Fishing Lwala Youth 47% Agriculture 23/6/2014 5,275,000 Sep-18 120,750 5,395,750 2,860,000 2,535,750 101 Goats Rearing Pakech Central 96% Produce Buying Trade 23/6/2014 4,810,000 Feb-18 230,500 5,040,500 200,000 4,840,500 102 & Selling Akela B Produce 93% Trade 23/6/2014 4,985,000 Feb-18 240,750 5,225,750 370,000 4,855,750 104 Buying & Selling Jumedi East 97% Agro Forestry & Agriculture 23/6/2014 3,985,000 Oct-18 192,750 4,177,750 130,000 4,047,750 105 Tree Production Kakawoi 'A Hair 87% Dressing & Service 23/6/2014 4,890,000 Sep-17 212,000 5,102,000 650,000 4,452,000 106 Cutting Mubogo Central 63% Service 23/6/2014 4,180,000 Sep-17 128,250 4,308,250 1,615,000 2,693,250 107 Bakery /Cookery Pugwang 92% Central Produce Trade 23/6/2014 6,000,000 Sep-17 275,000 6,275,000 500,000 5,775,000 108 Buying & Selling Wanglei 'B 95% Improved Goats Agriculture 23/6/2014 5,500,000 Sep-18 261,250 5,761,250 275,000 5,486,250 109 Rearing Jacan Youth 96% Produce Buying Trade 23/6/2014 5,300,000 Oct-17 254,250 5,554,250 215,000 5,339,250 110 & Selling Minabenga 76% Youth Produce Trade Oct. 2014 4,806,067 Sep-17 180,603 4,986,670 1,194,000 3,792,670 Buying & Selling 112 Group Pagwaya Youth 90% Agriculture 23/6/2014 7,638,000 Feb-18 341,150 7,979,150 815,000 7,164,150 114 Acquaculture 115 Pavuja Youth Industry 23/6/2014 5,290,000 Sep-17 201,500 5,491,500 1,260,000 4,231,500 77%

Value Addition Pokwero Centre 84% Youth Produce Trade 23/6/2014 5,250,000 Sep-17 217,750 5,467,750 895,000 4,572,750 116 Buying & Selling Ragem Kenya 87% Youth Produce Trade 23/6/2014 5,160,000 Feb-18 222,000 5,382,000 720,000 4,662,000 117 Buying & Selling Abok Youth 88% Auto Motor Boat Service 27/6/2014 9,417,562 Sep-17 410,878 9,828,440 1,200,000 8,628,440 118 Engine Group Adundo 100% Bidokomit Youth Agriculture 27/6/2014 5,830,000 Sep-18 291,500 6,121,500 - 6,121,500 119 Piggery Group Afoyo Mungu 100% Produce Buying Trade 23/6/2014 6,640,000 Sep-17 332,000 6,972,000 - 6,972,000 120 & Selling Group Munduriema 100% Youth Goats Agriculture 27/6/2014 5,400,000 Sep-18 270,000 5,670,000 - 5,670,000 121 Rearing Group Singla Central 77% South Dikiriber Trade 27/6/2014 5,960,000 Sep-17 228,000 6,188,000 1,400,000 4,788,000 122 Youth Group Wangkado 100% South Youth Service 27/6/2014 4,380,000 Sep-17 219,000 4,599,000 - 4,599,000 Timber Supply 123 Group Alego East 92% Youth Animal Trade 23/6/2014 2,100,000 Sep-17 96,000 2,196,000 180,000 2,016,000 124 Trade Gwii West 46% Produce Buying Trade 23/6/2014 2,820,000 Sep-17 63,290 2,883,290 1,554,200 1,329,090 125 & Selling Jupukidi Animal 78% Trade Youth Trade 23/6/2014 3,000,000 Sep-17 115,025 3,115,025 699,500 2,415,525 126 Project 127 Market Square Trade 27/6/2014 6,000,000 Sep-17 209,500 6,209,500 1,810,000 4,399,500 71%

Youth Second Hand Clothe Trade Group Nyarogalo 93% Upper Machine Trade 27/6/2014 5,917,000 Sep-17 274,350 6,191,350 430,000 5,761,350 and Motor 129 Spares Nyarugalo 79% Central Metal Service 23/6/2014 5,000,000 Sep-17 195,000 5,195,000 1,100,000 4,095,000 Fabrication & 130 Hardware Padolo Upper 89% Produce Buying Trade 23/6/2014 3,441,000 Sep-17 151,550 3,592,550 410,000 3,182,550 133 & Selling Pamitu Central 98% Youth Poultry Agriculture 27/6/2014 5,822,000 Mar-18 285,800 6,107,800 106,000 6,001,800 134 Project Pamitu East 85% Carpentry and Trade 27/6/2014 6,313,000 Sep-17 267,900 6,580,900 955,000 5,625,900 135 Timber Supply Vuk Lower 52% Produce Buying Trade 23/6/2014 3,800,000 Sep-17 96,675 3,896,675 1,866,500 2,030,175 136 & Selling Cirocan Grinding 84% Industry 23/6/2014 5,900,000 Sep-17 244,950 6,144,950 1,001,000 5,143,950 137 Mill Forest Youth 55% Produce Buying Trade 23/6/2014 7,350,000 Sep-17 197,413 7,547,413 3,401,750 4,145,663 138 & Selling Ojigo West 77% Youth Industry 27/6/2014 6,648,000 Sep-17 253,400 6,901,400 1,580,000 5,321,400 Carpentry and 139 Joinery Group Payeng East 85% Saviour Grinding Industry 23/6/2014 6,240,000 Sep-17 264,600 6,504,600 948,000 5,556,600 140 Mill Total 568,400,429 23,351,636 591,752,065 101,567,700 490,184,365 83%

Appendix 2: Uganda Road Fund status of implementation Item Planned Actual Varianc Amount Amount Amount Variance Management explanation Description Output/ Output/Q e Budgeted Released spent Quantity uantity Output/ (UGX)) (UGX) (UGX) (UGX) quantity Routine 276 km 276 km 0 124,305,000 103,209,520 103,209,520 21,095,480 Budget cut. workers paid for manual months deployed maintenance

Routine 36.2 km 68 km 31.2 km 183,600,000 124,311,090 124,311,090 59,288,910 Budget cut. Light grading and mechanized sport graveling done instead of maintenance heavy grading and full graveling. This was on Nyaravur-Parombo and Omier Azingo roads

Period 0 0 0 0 0 0 0 Not planned for maintenance

Culverts 60.0 m 174.0 m 114.0 m 40,500,000 40,500,000 71,717,078 -31,217,078 Supplied and installed on Omier installation Azingo road 24 m, Ofaka – Zombo road 24m, Nyaravur- Parombo road 126 m done under DDEG.

Welfare and 4 4 0 1,600,000 1,600,000 1,570,000 30,000 Savings out of procurement entertainment

Meetings 4 1 3 5,500,000 5,500,000 1,270,000 4,230,000 3 meetings not held due to tight program of the MPs.

Submission of 4 4 0 8,000,000 8,000,000 8,205,500 -205,500 As planned reports. HIV/AIDS 1 1 0 1,000,000 1,000,000 0 1,000,000 Not conducted Awareness Creation Procurement 1 1 0 2,500,000 2,500,000 2,198,000 302,000 Savings out of procurement of printers

Annual 1 1 0 2,000,000 2,000,000 4,764,000 -2,764,000 Under budgeted District Road Inventory and Condition Survey

Fuel and 4 4 0 3,000,000 3,000,000 2,882,050 117,950 As planned lubricants for Office Operation Monthly 2 2 0 1,000,000 1,000,000 299,000 701,000 Not exhausted Internet Fees

Supervision 4 4 0 6,000,000 6,000,000 7,567,650 -1,567,650 More rounds made and monitoring Office 4 4 0 2,548,000 2,548,000 3,470,000 -922,000 As planned stationary Environment 1 1 0 1,000,000 1,000,000 1,800,000 -800,000 Issues

UIPE 4 3 1 3,600,000 3,600,000 7,024,000 -3,424,000 Recruitment of road workers continuous paid under this budget line professional training

Service of 4 4 0 2,000,000 2,000,000 800,000 1,200,000 Savings Computers and Accessories Maintenance 4 4 0 50,000,000 50,000,000 53,501,150 -3,501,150 of machinery

Total 438,153,000 357,768,610 394,589,038 43,563,962

Appendix 3: Delayed release of NUSAF 3 project funds to beneficiaries SN PROJECT NAME Activity VALUE

1 KEI Road Road Works 47,511,642

2 Odat – Oguta Road works 86,166,285

3 Raguka Penji Oryang Road works 68,120,713

4 Bull fattening Okworo Bull fattening 17,730,000

5 Ayilla Institutional Greening Tree planting 84,457,144

6 Pawong Jupangira Road works 108,525,456

TOTAL 412,511,240

Appendix 4: Defects in two classroom block at Otwago DATE PV No DETAIL PAYEE AMOUNT Construction of Sasgeco Global 04/30/18 PVEDC-0564 C/rooms at Otwago 39,263,367 traders NFE Construction of Sasgeco Global 06/23/18 PVEDC-0597 C/rooms at Otwago 29,480,460 traders NFE TOTAL 68,743,827

Appendix 5: Understaffing APP. FILLED % DEPARTMENT VACANT POSTS POSTS VACANT

ADMINISTRATION 67 39 28 42%

FINANCE 14 12 2 14%

PLANNING 3 2 1 33%

PRODUCTION 26 6 20 77%

COMMUNITY 5 3 2 40%

WORKS 21 12 9 43%

HEALTH 8 6 2 25%

WATER 5 3 2 40%

NATURAL RESOURCES 12 9 3 25%

EDUCATION 7 5 2 29%

INTERNAL AUDIT 3 1 2 67%

TRADE INDUSTRU AND LOCAL 7 1 6 86% DEVELOPMENT

TOTAL 178 99 79 44%

Appendix 6: Failure to gazette and monitor Wetlands Type of natural Location of Registration State of Type of activities carried Legality of Frequency of S/ resource(land, forest, natural resource Status demarcatio out on the resource Activities carried Monitoring. NO wetland) n out on these Resources Erussi local forest reserve Erussi sub county Gazzeted Not Cultivation of crops Illegal Not regularly 1 demarcated monitored Acwera local forest Kucwiny sub county Gazzeted Not Harvesting of forest produce Illegal Not regularly 2 reserve demarcated (poles) monitored

Nebbi local forest reserve Nebbi sub county Gazzeted Not Cultivation and settlement Illegal Not regularly 3 demarcated monitored

4 Namrwodho(Nyarwodho) Nebbi, Erussi, Not gazzetted Not Banks cultivation, sand mining, Banks cultivation Not regularly river and associated Ndhew, Kucwiny demarcated bricks making, water and and bricks making monitored wetlands sub-counties and reeds harvesting, tree planting illegal Nebbi Municipality

5 Namthin river and Nebbi sub-county Not gazzetted Not Banks cultivation, sand mining, Banks cultivation Not regularly associated wetlands and Municipality demarcated bricks making, water and and bricks making monitored reeds harvesting, tree illegal planting, grazing 6 Cido river/stream and Erussi and Ndhew Not gazzetted Not Banks cultivation, sand mining, Banks cultivation Not regularly associated wetlands sub counties demarcated water and reeds harvesting, illegal monitored tree planting

Type of natural Location of Registration State of Type of activities carried Legality of Frequency of S/ resource(land, forest, natural resource Status demarcatio out on the resource Activities carried Monitoring. NO wetland) n out on these Resources 7 Alala river and associated Parombo and Erussi Not gazzetted Not Banks cultivation, sand mining, Banks cultivation Not regularly wetlands subcounties demarcated bricks making, water and and bricks making monitored reeds harvesting, wastes illegal dumping, tree planting. 8 Acodho river and Parombo and Not gazzetted Not Banks cultivation, sand mining, Banks cultivation Not regularly associated wetlands Akworo sub counties demarcated bricks making, water and and bricks making monitored reeds harvesting, wastes and wastes dumping, tree planting. dumping illegal 9 Oguta river and Akworo sub county Not gazzetted Not Banks cultivation, sand mining, Banks cultivation Not regularly associated wetlands demarcated bricks making, water and bricks making monitored harvesting, wastes dumping, illegal grazing 10 Ayila river and associated Erussi, Parombo and Not gazzetted Not Banks cultivation, sand mining, Banks cultivation Not regularly wetlands Nyaravur sub demarcated bricks making, water and and bricks making monitored counties reeds harvesting, tree illegal planting, grazing 11 Acwera stream and Ndhew, Atego and Not gazzetted Not Banks cultivation, sand mining, Banks cultivation Not regularly associated wetlands Kucwinysubcounties demarcated bricks making, water and and bricks making monitored reeds harvesting, tree illegal planting, grazing 12 Akaba stream Erussi, Ndhew, Not gazzetted Not Banks cultivation, sand mining, Banks cultivation Not regularly Atego and Kucwiny demarcated water and reeds harvesting, illegal monitored sub counties tree planting, grazing

13 Nyacara stream Nebbi sub county Not gazzetted Not Banks cultivation, water and Banks cultivation Not regularly and Municipality demarcated reeds harvesting, wastes and buildings monitored dumping, tree planting, close construction illegal building construction 14 Akuru stream Atego and Nyaravur Not gazzetted Not water and reeds harvesting Legal Not regularly sub counties demarcated monitored

17 Nyibola river and Nebbi sub county Not gazzetted Not Banks and wetlands Banks cultivation Not regularly associated wetlands demarcated cultivation, bricks making, and bricks making monitored water and reeds harvesting, illegal tree planting 18 Oboth stream and Erussi sub county Not gazzetted Not Banks cultivation, water and Banks cultivation Not regularly associated wetlands demarcated reeds harvesting illegal monitored

19 Kalyeng stream and Erussi and Ndhew Not gazzetted Not Banks cultivation, water and Banks cultivation Not regularly associated wetlands sub counties demarcated reeds harvesting illegal monitored

Appendix 7: Status of roads equipment Name/Type Compare Defects report was Defect verification Engineering Review of the log Review daily Audit Remarks of Road the defects made by the is done before and quality book to confirm maintenance Equipment reports with equipment repairs are made assurance equipment documents and the operator to the and paid for as checks are Utilization, fuel confirm that schedule of District Engineer evidenced by done before efficiency, the payments in turn forwarded inspection reports, payments are service intervals recommended to confirm it to the respective repair estimates, made for and operator daily checks that all the RMWS for repairs confirmation of repairs. deployment. and reported to be done. repair need and the maintenance cases were repair order to are conducted. promptly confirm defect. addressed.

Wheel loader Evidence of Report by the wheel Pre-Inspection/ Certification of Log books are Available Un-reviewed log (2)-1 new and defects loader operator to assessment of the repair works are reviewed although evidence books could result 1 old reports for the District Engineer wheel loader was conducted by emphasis is put on indicates that into the old wheel is available but it was done and reported the District the new that is daily checks and the delayed services loader not forwarded to together with the Engineer under warranty of maintenance are of the equipment available and RMWS for repairs on engineer’s estimates the supplier conducted hence their the the ground that the inefficiency and equipment defect was minor unregulated fuel was serviced consumption Grader (3)-1 Evidence of Report by the grader Pre-Inspection/ Certification of Log books are Available Un-reviewed log new and 2 old defects operator to the assessment of the repair works are reviewed but evidence books could result ones reports for District Engineer is grader was done and conducted by emphasis is put on indicates that into the old available and it was reported together the District new Grader that is daily checks and the delayed services grader forwarded to RMWS- with the engineer’s Engineer under warranty of maintenance are of the equipment available and Gulu were service is estimates. the supplier conducted hence their the taking place inefficiency and equipment is unregulated fuel being consumption serviced Roller (3)-1 Evidence of Report by the grader Pre-Inspection/ Certification of Log books are not Available Un-reviewed log new and 2 old defects operator to the assessment of the repair works are reviewed but evidence books could result ones reports for District Engineer is roller was done and conducted by emphasis is put on indicates that into one of the old available and it has reported together the District new roller that is daily checks and the delayed services rollers that is been forwarded to with the engineer’s Engineer under warranty of maintenance are of the equipment grounded is RMWS-Gulu for estimates. the supplier conducted hence their available but repair consideration inefficiency and no service so unregulated fuel far has been consumption done to it Bulldozer (1)- Evidence of Report by the Pre-Inspection/ Certification of Log book is not evidence Un-reviewed log old reports for bulldozer operator assessment of the repair works are periodically indicates that books could result minor service to the District bulldozer was done conducted by reviewed daily checks and into of the old Engineer is available and reported to CAO the District maintenance are the delayed services bulldozers is but it was not together with the Engineer conducted of the equipment available forwarded to RMWS engineer’s estimates hence their for repairs on the inefficiency and ground that the unregulated fuel

defect was minor consumption Water bowser Evidence of Report by the water Pre-Inspection/ Certification of Log books are evidence Un-reviewed log (2) -1 new and reports for bowser operator to assessment of the repair works are reviewed but indicates that books could result 1 old minor service the District Engineer water bowser was conducted by emphasis is put on daily checks and into of the old is available but it was done and reported to the District new water bowser maintenance are the delayed services bulldozers is not forwarded to CAO together with Engineer that is under conducted of the equipment available RMWS for repairs on the engineer’s warranty of the hence their the ground that the estimates supplier inefficiency and defect was minor unregulated fuel consumption Lorry (5)- 2 Evidence of Reports by the lorry Pre-Inspection/ Certification of Log books were Available Un-reviewed log new and 3 old defects drivers to the District assessment of the repair works are reviewed but evidence books could result ones reports for Engineer are lorries were done and conducted by emphasis are put indicates that into two of the old available but they reported together the District on the new lorries daily checks and the delayed services lorries are have not been with the engineer’s Engineer that are under maintenance are of the equipment available forwarded to RMWS- estimates to CAO warranty of the conducted hence their Gulu as the services supplier inefficiency and were minor unregulated fuel consumption

Appendix 8: Lack of required Medical Equipment DEPARTMENT NAME OF EQUIPMENT USE/ PURPOSE THEATRE Operating light, mobile Viewing THEATRE Instrument set-anaesthetic paediatrics For giving anaesthesia Instrument set-lumber puncture THEATRE Obtaining specimen paediatric X-RAY Diagnostic equipment set for MD For diagnosing X-RAY CT scan Assessing the brain and other parts X-RAY Doppler machine Monitoring heart beat MARTENITY Hospital bed-baby cot where babies rest MARTENITY Infant resuscitation table Where resuscitation done. MARTENITY MVA set Helps in incomplete abortion LABORATORY Hep B viral machine Counting the load

Appendix 9: Irregular maintenance of Medical Equipment

DEPARTMENT NAME OF EQUIPMENT USE/ PURPOSE NO OF EQMNT CONDITION AUDIT REMARKS

THEATRE Anaesthetic Unit, EMO with For anaesthetizing 3 1 not Working 1 Needs repair Vaporizer THEATRE Operating light ceiling Viewing 2 Very poor Need disposal THEATRE Instrument set-General Help in giving general 1 Need repairs Needs repair Anaesthesia anaesthesia X-RAY Ultra sound scanner Seeing what is not 3 2 not working 2 for disposal visible with the eyes MARTENITY Oxygen concentrator Regulates flow of 1 Not working For Disposal oxygen LABORATORY UPS Regulating electricity 2 Need batteries For maintenance