OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KIRA MUNICIPAL COUNCIL FOR THE YEAR ENDED 30TH JUNE 2018

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

Opinion ...... 3 Basis for Opinion ...... 3 Key Audit Matters ...... 3 1.0 Implementation of the Uganda Road Funds...... 4 1.1 Budget Performance...... 4 1.1.1 Routine Manual Maintenance ...... 5 1.1.3 Periodic Maintenance ...... 5 1.2 Under-funded emergency Road Works ...... 5 1.3 Fragmentation of Resources under Up-grading of un-paved Roads to Bitumen standard ...... 7 1.4 Inadequate Road Equipment ...... 8 Other Matter ...... 8 2.0 Incomplete works - Construction of Kira MC Administration Building Phase II ...... 8 3.0 Under staffing ...... 9 4.0 Lack of Land titles for UPE Schools ...... 10 5.0 Inspection of Primary Schools ...... 10 Other Information ...... 11 Management Responsibilities for the Financial Statements ...... 11 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 12 Other Reporting Responsibilities ...... 13 6.0 Management and Utilization of Natural Resources ...... 14 6.1 Failure to demarcate wetlands ...... 14 7.0 Establishment of Urban Physical Planning Committees ...... 15 8.0 Garbage Collection Management ...... 16 8.1 Inadequate Garbage transportation equipment – Hiring of Equipment ...... 16 Appendices ...... 18 Appendix 1: Budget Performance under Uganda Road Fund ...... 18 Appendix 2: Kira MC Staff List as at 30th September 2018 ...... 19

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LIST OF ACROYNMS

C/U Church of Uganda

DLG District Local Government

IESBA International Ethics Standards Board for Accountants

INTOSAI International Organization of Supreme Audit Institutions

ISSAI International Standards of Supreme Audit Institutions

KMS Kilometres

LGFAM Local Governments Financial and Accounting Manual 2007

LGFAR Local Governments Financial and Accounting Regulations 2007

LGMSD Local Government Management and Service Delivery

MC Municipal Council

MoESTS Ministry of Education Science and Technology and Sports

MoFPED Ministry of Finance Planning and Economic Development

MoGLSD Ministry of Gender Labour and Social Development

NAA National Audit Act

NFA National Forestry Authority

PFMA Public Finance Management Act 2015

PS Primary School

S/C Sub-County

UGX Uganda Shillings

UPE Universal Primary Education

USE Universal Secondary Education

YLP Youth Livelihood Programme

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REPORT OF THE AUDITOR GENERAL

ON THE AUDIT OF FINANCIAL STATEMENTS OF KIRA MUNICIPAL COUNCIL

FOR THE YEAR ENDED 30TH JUNE, 2018

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the accompanying financial statements of Kira Municipal Council 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 Kira Municipal Council 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 Government Financial and Accounting Manual, 2007.

Basis for Opinion

I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of Kira Municipal Council 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

3 forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matter described below as the key audit matter to be communicated in my report.

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

Regulation 18(3) of the Local Government Financial and Accounting regulations 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, efforts 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.

In the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement the planned activities under Uganda Road Fund. The focus was put on the planned major outputs under Uganda Road Fund which greatly impact on service delivery in the Local Governments. Consequently, I developed specific audit procedures which included ascertaining whether;  The budgeted URF releases for Local Governments for the year under review were actually received ;  The planned URF outputs were achieved;

Based on the procedures performed, the following observations were made; 1.1 Budget Performance During the year under review, the municipal council planned to undertake routine manual maintenance, routine mechanized maintenance, periodic maintenance and emergency activities on several council roads using Road Gangs and the Force Account mechanism. The total budget for the planned activities for the year amounted to UGX.1, 128,133,782(100%) which was received by the council. A

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review of planned outputs against actual performance revealed that planned outputs were not fully achieved as shown in appendix 1

1.1.1 Routine Manual Maintenance A total of 57kms at an estimated cost of UGX.102, 344,000 was planned to be undertaken as shown in appendix 1. However, I noted that 52kms were undertaken at a cost of UGX.26, 191,000(74%) resulting in unspent balance of UGX.76, 153,000.

1.1.2 Routine mechanised maintenance A total of 15.7kms at an estimated cost of UGX.75, 000,000 was planned to be undertaken as shown in appendix 1. However, it was revealed that 44kms were actually undertaken at a cost of UGX.175, 505,000 reflecting excess spending of UGX.100, 505,000.

The Accounting Officer explained that the excess funds were used for road grading, shoulder recharging, and spot gravelling works on the additional 28.3Km that was relocated by Council from routine manual maintenance, capacity building and maintenance of equipment. 1.1.3 Periodic Maintenance A total of 8.4kms at an estimated cost of UGX.734, 500,000 was planned to be undertaken as shown in appendix 1. However, audit revealed that 11.5kms were actually undertaken at a cost of UGX.760, 945,000 leading to an excess expenditure of UGX.50, 870,000.

The Accounting Officer explained that the excess funds were used for supply and installation of culverts and were relocated by Council from routine manual maintenance, capacity building and maintenance of equipment. Incomplete works expose roads to further deterioration that denies services to the population.

1.2 Under-funded emergency Road Works Regulation 18(3) of the Local Government 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.

During the year under review, the municipal council requested for emergency funding to handle drainage and swamp cleaning at pine road and Nakalere Swamp

5 respectively. The total budget for the planned activities amounted to UGX.378, 773,280. However, the municipal council received UGX.80, 000,000 resulting into a deficit of UGX.298,773,280. The deficit constituted 79% of the budgeted amount as shown below;

Road Purpose for funds request Amount Amount Variance % requested released variance Pine Road Drainage problem on both sides of the 128,886,280 60,000,000 68,886,280 53 (2.3km) impassable swamp section Nakalere III & Culvert washout on the road section 249,887,000 20,000,000 229,887,000 92 IV Swamps caused by erosion of materials below the culvert bed. total 378,773,280 80,000,000 298,773,280 79

The flooding had led to erosion of the road materials and subsequent base failure affecting traffic flow along these roads. Below is a picture of Nakarere Swamp that was swept by floods.

Picture showing the section of Nakalere Swamp that was washed away

The Accounting Officer explained that since the funds requested for under emergency were not forthcoming and the sections had been completely cut of, the executive committee re-allocated some funding to have these sections fixed. These included Nakalere III & IV, Nabwojjo and Butenga swamp. However Kiwologoma – Nakwero road was planned to be upgraded to tarmac and box culverts will be constructed along that section by Ministry of Works and Transport so that the problem of emergency for Nakalere III swamp gets solved.

I advised the Accounting Officer to ensure that timely repairs are carried out on the roads in order to avert the washouts.

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1.3 Fragmentation of Resources under Up-grading of un-paved Roads to Bitumen standard For the roads to accommodate heavy traffic, stormy water and strengthen the road pavement, some roads in the Municipal council were improved to single surface resealing/Bitumen standard, stone pitching and drainage improvement by culvert installation on access roads to the tune of UGX.868, 500,000.

However during the review fragmentation of resources was noted. The length of each road worked on was very small as indicated in the table below.

S/N Project Distance Source of Funding Sector Grant Local Revenue 1 Najeera – Kungu 0.2km 30,000,000 2 Nabwojo Road 0.2km 100,000,000 3 UMEA Shell 0.3km 165,000,000 4 Kiwologoma – Nakwero 0.6km 406,000,000 5 Najeera - Kungu 0.2km 100,000,000 6 Azam - Makanga 0.3km 67,500,000 Total 1.8km 573,500,000 295,000,000

Fragmentation of works causes spending more in mobilisation of road equipment and other related costly activities however inspection of the road sections indicated that the single seal tarmacking did not last beyond one year due to heavy traffic flow and storm water as shown below;

worn out shoulders on Azam-Makanga Road Potholes developing on Kungu Road

The Accounting Officer explained that council received many proposals for roads to be upgraded but due to limited resources, the decision to fragment and cover many proposals as possible was made.

I advised the Accounting Officer to always plan adequately for optimal utilisation of the available resources and ensure remedial works are carried out on the identified road sections.

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1.4 Inadequate Road Equipment Under the force account policy, agencies are required to use their own labour and equipment to perform work. A complete set of road equipment under the control of Local Governments include; motor Grader, wheel Loader, bulldozer, excavator, cargo truck, drum trucks, Water Bowser, Wheeled Backhoe Loader, Low Bed Tractors and Trailer and Bitumen Distributor Tank and others. However, for the financial year under review I noted that the municipality lacked some of the equipment as shown below; No Equipment type Required Actual Variance 1 Bull dozer 1 0 1 2 Tipper 2 1 1 3 Pneumatic Roller 1 0 1 4 Steel roller 1 0 1 5 Ped roller 3 0 3 6 Excavator 1 0 1 7 Distributor 1 0 1 8 Pick-ups 2 1 1 9 Water bowser 2 0 2

In adequate road equipment causes persistent breakdown of the overworked equipment which causes delays in road maintenance and there by impact negatively on service delivery.

The Accounting Officer explained that the Municipality plans to buy another road unit to beef up that existing while efforts have been made to lobby the Ministry of Works and Transport who promised to consider the Municipality when old equipment from districts has been repaired.

I wait the outcome of the Accounting Officer’s efforts.

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

2.0 Incomplete works - Construction of Kira MC Administration Building Phase II

On the 20th of February, 2018, the municipality awarded a contract under procurement number Kira781/Wrks/2017-2018/00031 for construction of Kira MC

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Administration Block Phase II at a total cost of UGX.335,495,181 The estimated completion date was set for 20th June 2018,

It was observed that by 30th June, 2018 an amount of UGX.71, 062,874 out of the contract price had been paid. The contractor had only procured iron bars but no other work had been done. Inspection carried out in September, 2018 revealed that council had embarked on the civil works as shown in the pictures below.

Iron bars that were purchased during the year Administration block under construction

Delayed construction may lead to increase in administrative costs and denies potential occupants benefits of timely occupation of the building.

The Accounting Officer explained that the project progress was dependant on available funding but to reduce on liabilities the contractor was instructed to do works based on the available funding which has caused stalling of the works but indicated that the MC is currently looking for funds to speed up the works.

I advised the Accounting Officer to prioritise the works and ensure monitoring and supervision of construction works so as to complete construction of the building.

3.0 Under staffing

The Ministry approved 151 posts for the Municipality however I noted that only 51 (33.7%) posts were filled leaving 100 (66.3%) posts vacant as detailed in Appendix 2.

Understaffing overstretches the available staff beyond their capacity, creates job- related stress to the fewer staff and negatively affects the level of public service delivery to the community. In the current state, the Council’s vital roles such as

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procurement function may not get performed adequately which impacts negatively on service delivery.

The Accounting Officer explained that recruitment was capped by the allocated wage budget but stated that the municipality had increased the wage budget for the financial year 2018/19 and was awaiting approval from public service for the recruitments.

I await the outcome of the above.

4.0 Lack of Land titles for UPE Schools Section 21 (a) of the Education Act states that the head teacher of a school shall be the academic and administrative head of the school and have the charge and custody of and be responsible for all books, deeds, documents and all other property of the school, both movable and immovable.

On the contrary, UPE schools like Buwaate C/U, Kijabijo C/U, St. Francis , Kirinya R/C, and C/U do not have land titles yet Government has invested a lot of funds in constructing school buildings. There is a risk that Government could lose significant amount of resources should the land owners wish to change the land usage. It may further lead to hasty closure of schools.

The Accounting Officer explained that the school head teachers were instructed to update the municipality on the status of their schools’ land and that efforts were underway to engage the founding bodies of the schools to have the titles processed.

I advised the Accounting Officer to prioritise the acquisition of titles to safe guard the school land and Government investments.

5.0 Inspection of Primary Schools Paragraph 2.2.1 of the revised Local Government Management and Service Delivery (LGMSD) operational manual, 2009 provides a minimum service package for a primary school. The package includes; classrooms, pupil desks, pit latrines (for pupils and teachers), teachers desks, chairs, houses and water availability. Inspection of a sample of 6 UPE schools in the Municipality revealed the following shortcomings;

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School name Observations 1. Kirinya C/U P.S.  Lack of enough classrooms with each classroom having over 200 pupils  Lack of enough furniture for pupils with 6 pupils sharing 1 desk  Lack of teachers’ accommodation  Lack of enough text books.  Lack of enough latrines with teachers sharing latrines with students. 1. Kireka Army School  Encroachment on schools’ land due to lack of clear demarcations of 2. Kijabijo PS the school land 3. Buwate C/U 4. Buwate C/S 1. mixed  Dilapidated classroom structures 2. Kireka Army schools

The Accounting Officer explained that the municipal council has made some interventions with the founding bodies to address some of the challenges. However, due to insufficient funding, priority was given to classrooms, furniture and latrines leaving out staff accommodation in the meantime.

I advised the Accounting Officer to take up the matter with the ministry of Education and sports and ensure the listed challenges are addressed in the near future.

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

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

Management Responsibilities for the Financial Statements Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kira Municipal Council.

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

In preparing the financial statements, the Accounting Officer is responsible for assessing the Municipal Council’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 Accounting Officer has a realistic alternative to the contrary.

The Accounting Officer is responsible for overseeing the Municipal Council’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 Company’s internal control.

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 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 Company’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 Company 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

13 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;

6.0 Management and Utilization of Natural Resources A review of management of natural resources in form of land, forests reserves and wetlands in the district during the audit of the financial year under review revealed the following:

6.1 Failure to demarcate wetlands Section 44(1) of the Land Act Chapter 227 states that the Government or a Local Government shall hold in trust for the people and protect natural lakes, rivers, ground water, natural ponds, natural streams, wetlands, forest reserves, National parks and any other land reserved for ecological and touristic purposes for the common good of the citizens of Uganda. In addition; Section 36(1) (a, b & e) of Chapter 153 of the National Environment Management Act, states that no person shall reclaim or drain any wetland; erect and construct on any wetland without written approval from the authority.

A review of the council wetland register revealed that the municipality is responsible for various wetlands that were not properly demarcated and thus lacked defined boundaries. In addition; inspection carried out on the council’s wetland revealed that Kira Municipal Council has wetlands that have been encroached on by unlicenced developers as shown below;

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LOCATION NAME Demarcation Type of activity carried out Legal/Illegal status on the Resource activities Wetland Not yet  Agriculture; Housing; Illegal Kira & Kimyanyi Nakalere done Bricklaying and Sand Kireka Nakyelongosa mining Kireka Kinawataka Nsawo Namugongo Lukungiridde Namugongo Nakiyanja Namugongo Wabikere Forests Not yet  Agriculture and Illegal Bukasa Zone NFA done Housing Kirinya ward Land Not yet  Stone Mining Illegal Kireka A Stone quarry done

This has led to misuse of the natural resources that has resulted into environmental degradation of the wetlands and some forests which may lead to their extinction. This was attributed to lack of sensitisation of the public on natural resources accelerated by the locals’ misconception that wetlands are no man’s land available for taking.

The Accounting Officer explained that the issue was taken up by the wetlands office for technical guidance on demarcation and sensitization of the public on the wetland usage. He further indicated that where demarcation has been done; council will ensure that no re-settlement is done.

I advised the Accounting Officer to ensure that natural resources under the management of the municipality are demarcated, surveyed and issued with land titles and to liaise with the relevant authorities to free wetlands of all encroachers.

7.0 Establishment of Urban Physical Planning Committees Part III, Section 11 of the Physical Planning Act 2010, states that each urban authority or city shall establish an urban physical planning committee which shall consist of; the town clerk, who shall be the chairperson; the urban physical planner, who shall be the secretary; the city, municipal or town engineer; the district environmental officer; a land surveyor; an architect; and physical planner in private practice appointed by the council on the advice of the town clerk.

However, it was observed that the committee had not been fully constituted as a Land Surveyor and an Architect had not been appointed. Failure to fully constitute the Committee adversely affects its ability to execute its mandate effectively.

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I advised the Accounting Officer to ensure that the committee is fully constituted and functional.

8.0 Garbage Collection Management A review of management of the Municipal council Garbage collection revealed the following shortcoming;

8.1 Inadequate Garbage transportation equipment – Hiring of Equipment It was observed that the Council lacks enough equipment to collect and transport garbage. The entire municipality has only one tractor that collects garbage as indicated below;

Category of Item Description Number of Number of items Audit Remarks & Conclusion Equipment items in in working place condition Garbage Wheel Loader 1 0 The wheel loader is under Collection repair Equipment Transportati Tractor hauled trailer 1 1 on Garbage Truck 0 0 The procurement process is in Equipment the final stages to purchase a new garbage truck Treatment 12 acres of land for 1 0 Facility garbage management Compost None 0 0 Plants

Consequently, Council hires private firms to transport garbage to Kiteezi land fill using their own private trucks. Hiring of equipment is costly and the services may not be as effective as required.

The Accounting Officer explained that this was due to lack of enough equipment to collect and transport garbage but indicated that for the financial year 2018/2019, the garbage truck was budgeted for and hoped the problem would get solved.

I await the outcome of the Accounting Officer’s commitment.

John F.S. Muwanga AUDITOR GENERAL 13th December, 2018

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Appendices

Appendix 1: Budget Performance under Uganda Road Fund Item Planned Actual Varia Amount Amount Amount Varianc Audit Management Output Out put nce budgeted Released Spent UGX e UGX remark response (Kms) UGX “000” UGX “000” “0000” “000” s Routine 57Km 52Km 5 102,344 102,344 26,191 76,153 74% of Was due to late manual funds recruitment of maintenan not road gangs due to ce utilized the low wages (contract) provided for in the guidelines. Gangs worked for two months in the FY. Routine 15.7Km 44Km (28.3) 75,000 75,000 175,505 (100,50 Over Funds were used mechanize 0) spent for road grading, d by shoulder maintenan 134% recharging, and ce spot gravelling works on the additional 28.3Km as relocated by Council. Periodic 8.4Km 11.5Km (3.1) 734,500 734,500 760,945 (26,445 Over Funds were used maintenan ) spent supply and ce and by 4% installation of culvert culverts as works relocated by Council. Other Allowances to supervisors 216,290 216,290 165,420 50,870 Under Was due to qualifying and machine operators perform capacity building works ed by and maintenance 24% of equipment which was not done and partly done respectively. 1,128,134 1,128,134 1,128,062 78

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Appendix 2: Kira MC Staff List as at 30th September 2018

POST TITLE APPROVED FILLED VACANT SCALE OFFICE OF THE TOWN CLERK 1 Town clerk (Chief Township Officer) 1 1 0 U1SE 2 Personal Secretary 1 0 1 U4 3 Driver 1 1 0 U8U Subtotal 3 2 1 ADMINISTRATION 1 Deputy Town Clerk (Deputy Township Officer ) 1 0 1 U1E 2 Assistant Town Clerk 1 0 1 U4 3 Communication Officer 1 0 1 U4 4 Records Officer 1 0 1 U4 5 IT Officer 1 0 1 U4 6 Senior Law Enforcement Officer 1 1 0 U4 7 Law Enforcement Officer 1 1 0 U5 8 Stenographer Secretary 2 1 1 U5L 9 Senior Officer Supervisor 1 0 1 U5 10 Assistant Records Officer 1 0 1 U5 11 Pool stenographer Secretary 2 0 2 U6 12 Office Typist 1 1 0 U7 13 Office Attendant 6 2 4 U8 14 Driver 7 3 4 U8 15 Askari 4 1 3 U8 Subtotal 31 10 21 FINANCE AND PLANNING 1 Principal Treasurer 1 1 0 U2 2 Senior Accountant 1 1 0 U3 3 Senior Finance Officer 1 0 1 4 Senior Planner 1 0 1 5 Planner/Statician 1 0 1 6 Accountant 1 1 0 U4 7 Finance Officer 1 1 0 U4 8 Senior Accounts Assistant 3 2 1 U5 9 Assistant Inventory Management Officer 1 0 1 U5 Sub Total 11 6 5 HUMAN RESOURCE MANAGEMENT UNIT 1 Senior Human Resource Officer 1 1 0 U3 2 Human Resource Officer 1 0 1 U4 Subtotal 2 1 1 PROCUREMENT AND DISPOSAL UNIT 1 Senior Procurement Officer 1 0 1 U3 2 Procurement Officer 1 1 0 U4 Subtotal 2 1 1 WORKS DEPARTMENT 1 Municipal Engineer (Princ. Executive Engineer) 1 0 1 U2 2 Senior Engineer (Civil) 1 1 0 U3 3 Senior Assistant Engineering Officer (Mechanical & Elec) 4 Assistant Engineering Officer U5 5 Road Inspector U6U 6 Plant Attendant U8U 7 Plant Operator U8U 8 Porter U8U Subtotal ENVIRONMENTAL MANAGEMENT UNIT 1 Senior Environmental Officer 1 0 1 2 Environment Officer 1 0 1 Subtotal 2 0 2 PHYSICAL PLANNING UNIT

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1 Senior Physical Planner 1 1 0 2 Physical Planner 1 0 1 U4U 3 Surveyor 1 0 1 4 Land Supervisor 1 0 1 Sub total 4 1 3 EDUCATION DEPARTMENT 1 Principal Education Officer 1 0 1 2 Senior Inspector of Schools 1 1 0 U3U 3 Inspector of Schools 2 2 0 U4 Education Officer (Guidance & Counseling /Special 4 Needs) 1 0 1 U4 5 Assistant Sports Officer 1 0 1 U5 Sub total 6 3 3 COMMUNITY BASED SERVICES DEPARTMENT 1 Principal Community Development Officer 1 0 1 2 Senior Community Development Officer 1 1 0 U3L 3 Probation and welfare Officer 1 0 1 4 Labour Officer 1 0 1 5 Librarian 1 0 1 6 Assistant Librarian 1 0 1 7 Library Attendant 1 0 1 6 Subtotal 7 1 6 INTERNAL AUDIT Senior Internal Auditor 1 1 0 U3 Internal Auditor 2 1 1 U4 Subtotal 3 2 1 PRODUCTION UNIT 1 Senior Veterinary Officer 1 1 0 2 Veterinary Officer 1 0 1 3 Agriculture Officer 1 0 1 4 Fisheries Officer 1 0 1 5 Assistant Animal Husbandry Officer 1 0 1 6 Assistant Agricultural Officer 6 2 4 Sub total TRADE,INDUSTRY ANDL LOCAL ECONOMIC DEVELOPMENT 1 0 1 1 Principal Commercial Officer 1 0 1 2 Commercial Officer 1 0 1 3 Assistant Commercial Officer 3 0 3 Subtotal PUBLIC HEALTH 1 0 1 1 Medical Officer of Health Services 1 0 1 2 Principal Health Inspector 1 0 1 3 Health Educator 1 0 1 4 Health Inspector 1 1 0 5 Health Assistant 2 2 0 Subtotal 7 3 4 MUNICIPAL DIVISION ESTABLISHMENT 1 Senior Assistant Town Clerk 3 3 0 U3 2 Assistant Town Clerk 3 1 2 U4 3 Treasurer 3 3 0 4 Community Development Officer 3 0 3 U4 5 Senior Accounts Assistant 3 0 3 U5 6 Assistant Treasurer 3 0 3 U5 7 Principal Town Agent 6 4 2 U5 8 Pool Stenographer Secretary 3 0 3 U6 9 Law Enforcement Officer 3 0 3 U7 10 Law Enforcement Assistants 6 0 6 U7 11 Office Attendants 3 0 3 U8 12 Drivers 3 0 3 U8

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13 Askaris 6 0 6 U8 Sub-total 48 11 37 TOTAL WITHOUT HEALTH CENTERS 151 51 100

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