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 KYOTERA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2018

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

Table of Contents TABLE OF CONTENTS ...... ii LIST OF ACRONYMS ...... iv Opinion ...... 1 Basis for Opinion ...... 1 Key Audit Matters ...... 1 1.0 Performance of Youth Livelihood Programme ...... 2 1.1 Funding of the Programme ...... 2 1.2 Non-compliance with the repayment schedule...... 2 1.3 Transfer of the Recovered Funds to the Recovery Account in BOU ...... 3 1.4 Inspection of Performance of Youth Projects ...... 3 2.0 Implementation of the Uganda Road Funds ...... 3 2.1 Status of implementation ...... 4 2.1.1 Routine manual maintenance ...... 4 2.1.2 Routine mechanised maintenance ...... 5 2.1.3 Periodic Maintenance ...... 5 Emphasis of matter ...... 5 3.0 Unspent balances ...... 5 Other Matter ...... 5 4.0 YLP Disbursements for 2017/2018 ...... 5 Other Information ...... 6 Management Responsibilities for the Financial Statements ...... 6 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 7 Other Reporting Responsibilities ...... 8 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...... 8 5.0 Natural Resources ...... 8 5.1 Unlicensed activities on Natural Resources ...... 9 5.2 Un-demarcated boundaries of wetlands and forest reserves ...... 9 5.3 Lack of sufficient funding to implement Planned Activities ...... 9 6.0 Capitation Grant ...... 10 6.1 Under-funding ...... 10 7.0 Status of Basic Medical Equipment ...... 10

7.1 Condition of Medical Equipment ...... 10 APPENDICES: ...... 12 Appendix 1: Non-Compliance with the repayment schedule ...... 12 Appendix 2: Status of Implementation of activities under Uganda Road Fund ...... 15 Appendix 3: Condition of Medical Equipment ...... 17 a) General District Hospital - Kalisizo ...... 17 b) Health Center IV (Kakuuto) ...... 22

iii

LIST OF ACRONYMS 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 MoGLSD Ministry of Gender, Labour and Social Development YLP Youth Livelihood Programme YIG Youth Interest Group PFMA Public Finance Management Act, 2015 UGX Uganda Shillings LGFAR Local Government Financial and Accounting regulations F/Y Financial Year NAA National Audit Act LGA Local Government Act

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

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the Financial Statements of Kyotera District Local Government which comprise the Statement of Financial Position as at 30thJune 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 Kyotera 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 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 the District in accordance with the Constitution of the Republic of Uganda1995 (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 matter 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.213,241,000 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 program.  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.  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 whereas the District had budgeted for a total amount of UGX.422,312,250 for the financial year 2014/2015 all the funding was realized and disbursed to the groups.

1.2 Non-compliance with the repayment schedule It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.422,312,250 (Interest exclusive) by close of the financial year 2017/2018, only UGX.54,345,400 (12.9%) was collected leaving a balance of UGX.362,016,850 (87.1%) outstanding as shown in Appendix 1.

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 explained that, non-compliance was a result of a number of factors faced by the affected groups for example swine fever in pigs, Alepo castle in chicken and prolonged drought that seriously affected the season for cases of Agricultural projects.

I advised the Accounting Officer to ensure that the outstanding funds are recovered promptly.

1.3 Transfer of the Recovered Funds to the Recovery Account in BOU A review of the bank statements for the Youth Livelihood Recovery Account from inception of the District operations up to 30th June 2018 revealed that all UGX.54,345,400 recovered was transferred to the National Revolving Fund Account.

1.4 Inspection of Performance of Youth Projects Physical inspection was carried out on two selected projects namely Kamukunda Youth Development Coffee Nursery project and Mirambi Youth Achievers Piggery Project to ascertain whether they were in existence in accordance with the operational guidelines. It was observed that the two groups that received UGX.8,965,000 and UGX.6,892,000 respectively did not exist.

The Accounting Officer explained that Mirambi Youth Achievers project was attacked by swine fever and lost all the stock while Kimuhunda Youth Development Coffee Nursery Project is yet to start repayments.

I advised the Accounting Officer to follow up the matter and ensure that funds are recovered.

2.0 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.”

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 assessed 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;  The monitoring and supervision was carried out by reviewing reports to assess performance.

Based on the procedures performed, I observed that a total of UGX.629,658,509 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, and emergency activities on several district roads using Road gangs and the force Account mechanism. However, the district received UGX.624,621,241 (99.2%) resulting into a deficit of UGX.5,037,268 the deficit constituted 0.8% of the budgeted amount.

2.1 Status of implementation A review of planned outputs against actual performance revealed that planned outputs were not fully achieved as shown in Appendix 2.

2.1.1 Routine manual maintenance A total of 343.5km at an estimated cost of UGX.215,400,000 was planned to be undertaken. However, it was observed that 313.1kms (91%) were actually undertaken at a cost of UGX.207,085,000 (96%). Accordingly, 30.4Kms were not worked on and UGX.8,315,000 (3.9%)was not utilised.

2.1.2 Routine mechanised maintenance A total of 73.9kms at an estimated cost of UGX. 163,540,000 was planned to be undertaken at an average cost of UGX.2,212,991 per Km. However, it was observed that only 65.9kms (89%) were actually undertaken. at a cost of UGX.163,274,000 (99.8%) at an average cost of UGX.2,477,602 per KM. Accordingly, 8Km could not be done.

2.1.3 Periodic Maintenance Total of 20 km at an estimated cost of UGX.111,530,000 was planned to be undertaken. However, it was observed that 37kms were actually undertaken at a cost of UGX.111,530,000. The Accounting Officer did not provide explanation for the variances in the works performed and the respective funding.

I advised the Accounting Officer to ensure that implementation is according to the work plans.

Emphasis of matter Without qualifying my opinion, I draw attention to the following matters in the financial statements.

3.0 Unspent balances It was observed that Council did not spend UGX.715,873,615 which was meant for pension, gratuity and salaries as shown in note 15 of the financial statements. The funds were returned to Treasury. The Accounting Officer explained that the funds were released late for the recruitment of staff which did not take place.

I advised the Accounting Officer to ensure that the funds are returned and the staff recruited.

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 YLP Disbursements for 2017/2018 Guideline 9 (a) of the Youth Livelihood Programme, December 2013 states that the MGLSD will also develop action plans and budget for submissions to the relevant government authorities for approval. In the financial year 2017/18, the district

budgeted UGX.500,000,000 for YLP but only UGX.241,824,144 (48%) was received resulting in a shortfall of UGX.258,175,856 (52%).

Inadequate funding of the program undermined the intended objective of responding to the challenge of unemployment among the Youths. The Accounting Officer explained that the matter was brought to the attention of MoGLSD.

I advised the Accounting Officer to continue engaging the Ministry of Gender Labour and Social Development to ensure adequate funding.

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 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 Kyotera 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

6 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 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 Company’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 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 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; 5.0 Natural Resources A review of management of natural resources in form of land, forest reserves and wetlands in the districts during the audit of the financial year 2017/2018 revealed the following shortcomings:

5.1 Unlicensed activities on Natural Resources Section 36 of the National Environment Management Act, 1995 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency. It was observed that the district does not have a register of the licenses issued. Audit inspection revealed that there were a number of un-licensed activities carried out on gazetted wetlands which included settlement, cultivation and tree cutting. The activities are depleting the wetlands. The Accounting Officer explained that a joint team including environment police, natural resources staff and sub county leadership are carrying out an inventory of encroached areas.

The matter requires urgent attention.

5.2 Un-demarcated boundaries of wetlands and forest reserves Section 45 (1) of the Uganda Land Act,1998 (as amended) states that a government or 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.

However, management did not maintain a register of forest reserves and the wetlands and their boundaries were not demarcated. There is risk that un- demarcated boundaries will lead to the continued encroachment and depletion of the resources.

The Accounting Officer acknowledged the shortcoming and promised that procedures for demarcation are being worked on but funding has not been secured.

I advised the Accounting Officer to liaise with the relevant authorities to have the requisite funds to ensure that boundaries for the natural resources are demarcated and a register established.

5.3 Lack of sufficient funding to implement Planned Activities Section 59(6) of Land Act; each District Council shall have a District Land Office comprising the offices of the District Physical Planner, the District Land Officer, the District Valuer, the District Surveyor and District Registrar of Titles.

It was observed that the district budgeted UGX.20,000,000 for natural resources management but revealed UGX.6,800,000 (34%) to the natural resources office leading to a shortfall of UGX.13,200,000 (66%).

Limitations in funding affects the implementation of planned activities. The Accounting Officer explained that it is national issue as fewer funds are allocated to the office from the center.

I advised the Accounting Officer to liaise with the relevant authorities to have the funding for natural resources department increased.

6.0 Capitation Grant An audit carried out on Kyotera Central Primary Schools in the Kyotera Town Council- Kyotera Distrcit revealed the following;

6.1 Under-funding Section 1.3 of the UPE Capitation Grant Guidelines, May 2007 requires Government to pay annual tuition fees for all pupils only in Government Aided Schools amounting to fixed grant and variable grant computed accordingly. The fixed grant amount was UGX.1,350,000 per school while the variable grant is UGX.10,000 per pupil. According to the approved enrolment of 1,413 pupils, the school would receive capitation grant amounting to UGX.15,480,000. However, UGX.11,581,680 was received leading to a shortfall of UGX.3,898,320. Underfunding of UPE schools adversely affects service delivery leading to poor academic performance.

The Accounting Officer explained that efforts will be made to liaise with the relevant line Ministry to address the matter.

I await the outcome. 7.0 Status of Basic Medical Equipment A review of the status of the basic medical equipment at Kalisizo Hospital and Kakuuto HCIV revealed the following issues;

7.1 Condition of Medical Equipment Section 5.17.4 of the Health Sector Service Standards & Service Delivery Standards, 2016 requires a health facility to ensure that there is an inventory of all medical equipment updated according to the policy / guidelines.

Audit inspection revealed that the available medical equipment in Kalisizo Hospital and Kakuuto HCIV are insufficient in number, others are old while some are lacking as shown in Appendix 3. Consequently, patients are referred to distant facilities to receive the same services putting their lives at risk.

The Accounting Officer explained that the District will continue lobbying for the basic medical equipment from the Ministry of Health.

I urged the Accounting Officer to continue engaging with Ministry of Health to address the matter.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

20th December, 2018

APPENDICES: Appendix 1: Non-Compliance with the repayment schedule S.N Project Name Disbursed Amount %ge Outstanding %ge o Subcount Recovered Recov Amount Outsta y/TC ered nding 1 Kabira Bisanje Youth Bwavu Mpologoma 6,153,000 170,000 2.7 5,983,000 97.3 Group 2 Kabira Kabira Youth Kwagalana Poultry 6,550,000 - - 6,550,000 100 Group 3 Kabira Kakyanga Youth Group 6,600,000 1,300,000 20 5,300,000 80 4 Kabira Kifamba Kamukamu Youth 8,065,000 - - 8,065,000 100 Passion Fruit Growers 5 Kabira Kifuuta Youth Development 5,118,000 - - 5,118,000 100 Group 6 Kabira Kyanika B Tussakimu Youth 7,000,000 - - 7,000,000 100 Passion Fruit Growers 7 Mutukula Kololo St. Andrews Mutukula 7,000,000 925,000 13.2 6,075,000 86.8 C.O.U Youth Boda Boda 8 Mutukula Mukama Agaba Poultry Youth 7,700,000 2,600,000 34 5,100,000 66 Group Mutukula 9 Kakuuto Twekulakulanye Cattle Rearing 8,960,000 700,000 8 8,260,000 92 Youth Group Kakuuto 10 Kalisizo Kakoma Kalisizo Agali Awamu 5,500,000 932,500 17 4,567,500 83 Catering Services 11 Kalisizo Kalongo Youth Poultry Farmers 6,600,000 250,000 4 6,350,000 96 Group 12 Kalisizo Kiwoomya Piggery Kezimbira 7,500,000 300,000 4 7,200,000 96 Youth Group 13 Kalisizo Kyango Youth Decent Bakery 6,855,000 590,000 9 6,265,000 91 Group 14 Kalisizo TC Bulinda Leather Works Youth 6,000,000 - - 6,000,000 100 Development Project 15 Kalisizo TC Kalisizo Youth Computer Services 5,000,000 2,325,000 46.5 2,675,000 53.5 16 Kalisizo TC Kalisizo Ziridamu Catering 5,000,000 2,170,000 43.4 2,830,000 56.6 Service 17 Kalisizo TC Ninzi Youth Poultry 7,500,000 300,000 4 7,200,000 96 18 Kasaali Baseesa Youth Tusitukire Piggery 6,050,000 200,000 3.3 5,850,000 96.6 Group 19 Kasaali Gayaza Youth Mukama Afaayo 8,130,000 1,840,000 22.6 6,290,000 77.4 Catering Services 20 Kasaali Kisamula Nkumbi Terimba Youth 6,141,000 270,000 4.4 5,871,000 95.6 Piggery Group 21 Kasaali Mirambi Youth Achievers Piggery 6,399,250 50,000 1 6,349,250 99 Project 22 Kasasa Bweregera Twekembe Youth 4,000,000 200,000 5 3,900,000 95 Tents & Chairs Group 23 Kasasa Kabano Nezikokolima Community 4,435,000 300,000 7 4,135,000 93 Youth Tree Nursery Group 24 Kasasa Kasasa Bivamuntuuyo Youth 7,500,000 - - 7,500,000 100 Coffee Nursery 25 Kasasa Kijonjo Youth Passion Fruit 5,000,000 200,000 4 4,800,000 96 Growers 26 Kasasa Kimukunda Youth Coffee Nursery 7,000,000 - - 7,000,000 100 27 Kasasa Kimukunda Youth Nursery 10,000,000 1,000,000 10 9,000,000 90 Growers Group 28 Kasasa Kisaalizi Tukolerewamu Youth 9,300,000 - - 9,300,000 100 Boda Boda 29 Kasasa Mityebiri Kasasa Agalyawamu 5,000,000 310,000 6.2 4,690,000 93.8 Youth Nursery Growers group 30 Kirumba Bbootera Youth Animal Feeds 8,000,000 1,400,000 17.5 6,600,00 82.5

Processors 31 Kirumba Butembe Kirumba Youth Boda 9,300,000 - - 9,300,000 100 Boda Association 32 Kirumba Byerima Youth Passion Fruit 7,700,000 - - 7,700,000 100 Growers 33 Kirumba Kabuwoko Trading Cntr Youth 7,400,000 - - 7,400,000 100 Tents & Chairs Group 34 Kirumba Kakondo Youth Poultry Farmers 8,000,000 2,010,000 25 5,990,000 75 35 Kirumba Kyanasanja Boda Boda 9,800,000 1,650,000 17 8,150,000 83 Association 36 Kirumba Kyengeza Ssimba Youth Project 5,090,000 3,450,000 67.7 1,640,000 32.3 37 Kyebe Buzinde Youth Boda Boda 7,100,000 5,000,000 70 2,100,000 30 Transport Services 38 Kyebe Kampangi Bivamuntuuyo Youth 5,547,000 - - 5,547,000 100 Piggery Group 39 Kyebe Kigazi Twegatte Youth Soap 8,840,000 - - 8,840,000 100 Making 40 Nangoma Nangoma Youth Twenunule 10,765,000 - - 10,765,000 100 Group 41 Kyebe Nazareth Youth Catholic Passion 7,299,000 380,000 5 6,919,000 95 Fruit Growing Project 42 Kyotera T/C Kyotera Advanced Technicians 5,000,000 3,174,000 61 1,826,000 36.5 Association 43 Kyotera TC Kasambya Youth Piggery Project 7,500,000 700,000 6.7 6,800,000 93.3 44 Kyotera TC Kyotera Cell 13 Tents & Chairs 5,000,000 1,800,000 36 3,750,000 64 Youth Group 45 Kyotera TC Kyotera Cell 9 Stationers 3,800,000 1,635,000 43 2,165,000 57 Tulwanyise Obwavu Youth Group 46 Kyotera TC Kyotera Kinankole Tendo Youth 5,000,000 1,509,400 30 3,490,600 70 Hair Dressing Salon 47 Lwankoni Kayanja Tusitukirewamu Youth 6,044,000 100,000 2 5,944,000 98 Piggery Project 48 Lwankoni Kibutamo Youth Coffee Nursery 7,700,000 - - 7,700,000 100 49 Lwankoni Kisunku Youth Boda Boda 9,300,000 - - 9,300,000 100 Ridders 50 Lwankoni Lwankoni B Youth Tents & 6,500,000 102,000 1.5 6,398,000 98.5 Plastic Chairs for Hire 51 Lwankoni Lwankoni Youth Development 6,850,000 620,000 9 6,230,000 91 Association 52 Lwankoni Peace & Unity Mobile Catering 10,000,000 670,000 6.7 9,330,000 93.3 Group 53 Lwankoni Ssunga Kwewaayo Youth Tents 6,000,000 1,644,000 27.4 4,356,000 72.6 & Chairs Group 54 Nabigasa Agali Awamu Luseese Youth 6,721,000 1,502,500 22 5,218,500 78 55 Nabigasa Kyassimbi Youth Kamu Kamu 6,000,000 - - 6,000,000 100 Group 56 Nabigasa Nabigasa Youth Development 7,500,000 4,500,000 60 3,000,000 40 Association 57 Nabigasa Nabigasa Youth Tents & Plastic 6,000,000 2,100,000 35 3,900,000 65 Chairs for Hire 58 Nabigasa Nabigasa Youth Tukolererewamu 6,000,000 500,000 8.3 5,500,000 91.7 Brick Laying 59 Nabigasa Najjanga Twezimbe Youth 7,500,000 800,000 10.7 6,700,000 89.3 Produce Traders 60 Nabigasa Nakatoogo Youth Gwosusa 5,000,000 - - 5,000,000 100 Emwanyi Passion Fruits Project 61 Nabigasa Nakatoogo Youth Tents & Plastic 8,000,000 - - 8,000,000 100 Chairs for Hire 62 Nabigasa Twegatte Youth Group 4,000,000 2,166,000 54 1,834,000 46

362,016,85 422,312,250 54,345,400 12.9 0

Appendix 2: Status of Implementation of activities under Uganda Road Fund Vote Item Planned Actual Variance Amount Functio Quantity Quantity Quantity Budgeted (a) Amount Amount Variance n (Km) (Km) (Km) Released (b) Spent (c ) (b-c) Routine Routine manual mtce mtce Kyotera-Bethlehem- 1 Kalisizo 37.7 37 0.7 22,620,000 22,620,000 22,600,000 20,000 Biikira-Nvubu- 2 Nakatogo 16.6 16.6 - 9,960,000 9,960,000 9,960,000 - 3 Kateera-Minziro 16 15 1 9,600,000 9,600,000 9,600,000 - Sanje-Kifamba- 4 Kalongo 15 14.7 0.3 18,300,000 18,300,000 17,885,000 415,000 Nkokko-Kirumba- 5 Bootera 12.5 12.5 - 7,500,000 7,500,000 7,500,000 - Kifuuta-Kachanga- 6 Kasasa 20 15 5 12,000,000 12,000,000 12,000,000 - Beteremu-Katana- 7 Kalagala 20 20 - 12,000,000 12,000,000 12,000,000 - Kabano-Kabaale- 8 Kamuganja 8.5 8.5 - 5,100,000 5,100,000 5,100,000 - Mpambiire-Kigela- 9 Bwamijja 7.6 3.5 4.1 4,560,000 4,560,000 4,560,000 - Kakyanga-Bukalaa- 10 Katafaali 13.1 11 2.1 7,860,000 7,860,000 7,860,000 - 11 Misozi-Kyabasimba 6 3.5 2.5 3,600,000 3,600,000 3,600,000 - Kasanvu- 12 Kyakatuma-Kimuli 16.4 16 0.4 9,840,000 9,840,000 9,800,000 40,000 13 Kiswere-Kigeye 8 8 - 4,800,000 4,800,000 4,800,000 - Kabira-Kigona- 14 Nazigo 19 19 - 11,400,000 11,400,000 11,400,000 - Kakuuto-Gamba- 15 Minziiro 15 15 - 9,000,000 9,000,000 9,000,000 - Biikira-Kyamalansi- 16 Lusakalwamese 16 16 - 9,600,000 9,600,000 9,600,000 - Kifamba- Kyakatagwa- 17 Kyakonda 10 5 5 6,000,000 6,000,000 3,000,000 3,000,000 Bululiro- 18 Kamuganja-Kijonjo 16 12 4 9,600,000 9,600,000 6,600,000 3,000,000 Kachanga-Sagala- 19 Lufula 10.2 10 0.2 6,120,000 6,120,000 6,120,000 - Kasambya-Lutti- 20 Kyakuduse 8 8 - 4,800,000 4,800,000 4,800,000 - Kikondo-Kiwuye- 21 Busowe-Kabonera 10 9.3 0.7 6,000,000 6,000,000 5,600,000 400,000 Kibanda-Kikonge- 22 Lwesambya 12.4 10 2.4 7,440,000 7,440,000 6,000,000 1,440,000 Kabira-Kakomero- 23 Kikonge 12.5 12.5 - 7,500,000 7,500,000 7,500,000 -

24 Beteremu-Butiti 5 5 - 3,000,000 3,000,000 3,000,000 -

25 Kalumuno-Kiganda 2 - 2 1,200,000 1,200,000 1,200,000 - Buteyongera- 26 Kisaalizi-Kiganda 5 5 - 3,000,000 3,000,000 3,000,000 - Ntantamukye- 27 Kyemwa 5 5 - 3,000,000 3,000,000 3,000,000 -

207,085,00 343.5 313.1 30.4 215,400,000 215,400,000 0 8,315,000

Routine mechanised - Bikira-Kyamalansi- 1 Bbaale 8 9 -1 26,000,000 26,000,000 26,000,000 - 2 Bethlehem-Kalagala 8 9 -1 27,500,000 27,500,000 27,505,000 -5,000 Bulanga-Katakula- 3 Kakuuto 13 13 - 22,500,000 22,500,000 22,500,000 - Nkoko-Kirumba- 4 Botera 12.5 12.5 - 19,580,000 19,580,000 19,391,000 189,000 Buliiro-Kamuganja- 5 Kijjonjo 16 16 - 38,000,000 38,000,000 37,918,000 82,000 Kasanvu- 6 Kyakatuma-Kamuli 16.4 6.4 10 29,960,000 29,960,000 29,960,000 -

163,274,00 73.9 65.9 8 163,540,000 163,540,000 0 266,000 Periodic maintance - 111,530,00 Kyotera-Kalisizo 20 37 -17 111,000,000 111,000,000 0 -530,000

Appendix 3: Condition of Medical Equipment

a) General District Hospital - Kalisizo A. Theatre SN Name of Equipment Quantity Use/ Existence Condition Audit Purpose Remarks 1.Anaesthetic Unit, EMO 3 For 0 with Vaporizer anaesthetizing 2.Electro surgical unit 2 Cutting 0 3.Operating table 2 For operation 0 hydraulic 4.Operating light ceiling 2 Viewing 0 5.Operating light, mobile 2 Viewing 0 6.Oxygen concentrator 1 Regulating 1 Functional oxygen 7.Oxygen cylinder plus 2 Provision of 3 Functional regulator oxygen 8.Resuscitation manual 2 Help someone 2 Functional adult breath 9.Resuscitation manual 2 For breathing 2 Functional infant 10.Suction apparatus 2 Remove 1 Functional mucus or secretion 11.X- Ray film viewer 2 Seeing film 0 12.Diagnostic equipment 2 Diagnose 0 set for MD diseases 13. 1 Help in giving 1 Functional Instrument set-General general Anaesthesia anaesthesia 14.Instrument set- 2 For giving 2 1 Functional anaesthetic intubation anaesthesia another has 1 blade 15.Instrument set- 2 For giving anaesthetic local drug drugs 16.Instrument set- 2 For giving 1 Functional anaesthetic paediatrics anaesthesia 17.Instrument set- 2 Helps in 2 Functional anaesthetic valves, inhalation of masks anaesthesia 18.Instrument set-General 2 For 2 Functional surgery, large operations but some instruments need replacement 19.Instrument set-hernia, 1 Helps in the 1 hydrocoelectomy removal of hernia 20.Instrument set- 1 For removal 0 hysterectomy uterus 21.Instrument set- 1 General 1 laparotomy operations 22.Instrument set-lumber 1 Obtaining 0 puncture adult specimen 23.Instrument set-lumber 1 Obtaining 0

puncture paediatric specimen 24.Instrument set- 2 For caesarean 7 Not complete caesarean section 25.Instrument set- 1 For gyn 0 gynaecology procedures 26.Instrument set- 1 For bone 0 orthopaedics operations 27.Instrument set-pleural 1 Getting 0 biopsy samples 28.Instrument set-skin 1 Obtaining 0 biopsy samples 29.Instrument set-skin 1 For cutting 1 graft parts 30.Instrument set- 1 For trachea 1 Not complete tracheotomy operation 31.Instrument set-tubal 1 Cutting tubes 1 ligation 32. 1 Repair of 0 Instrument set-urology urinary system 33.Instrument set- 1 For cutting 0 vasectomy vase deferens

NB. Not on the standard equipment list but considered to be necessary; 1. Air Conditioner 2 Fresh air 0 2. Sphygmomanometer 5 For monitoring 2 BP 3. Theatre stools 10 For sitting on 2 Need repair 4. Recovery beds 4 Patients to 1 recover 5. Drip stands 10 Hold and 3 1 not elevatedrips functional 6. Pulsoximeter 10 For monitoring 1 pulse

B. X-RAY DEPARTMENT SN Name of Quantity Use/ Purpose Existence Condition Audit Equipment Remarks 1.X -Ray film viewer 2 Critical viewing 1 Functional of the films 2.X -Ray protective 5 For protection 1 Functional wear from rays 3.Examination light 1 For viewing 1 Not Functional 4.X -ray marker 2 Marking left 2 Functional and right 5.Diagnostic 1 For diagnosing 1 Not Functional equipment set for MD 6.X -ray developer 1 Keeping 1 Not Functional tank developer chemical 7.Ultra sound 1 Seeing what is 1 Functional scanner not visible with the eyes

NB. Not on the standard equipment list but considered to be necessary 1. CT scan 1 Assessing the 0 brain and other parts 2. Doppler machine 1 Monitoring heart 0 beat 3. x-ray sixer 20 Taking images 4. Led hand gloves 4 pairs Protection 0 5. Gonadal shields 6 Protection the 0 gonad

C. MARTENITY SN Name of Quantity Use/ Existence Condition Audit Equipment Purpose Remarks 6.B.P Machine– 2 Taking BP maternity ward 7.Diagnostic 1 Diagnose 1 Not Functional equipment set for conditions the ward 8.Delivery bed 2 For delivery 2 Functional 9.Diagnostic 2 Diagnose MCH 1 Functional equipment set for cases MCH 10.Foetal heart 1 Detecting 1 Functional detector, Doppler faetal heart 11.Hospital bed-baby 2 where babies 4 Functional cot rest 12.Incubator infant 2 For warmth 0 13.Instrument set 6 Safe delivery 2 Incomplete delivery 14.Oxygen 1 Regulates flow 0 concentrator of oxygen 15.Oxygen cylinder 1 Containers 1 No regulator oxygen 16.Phototherapy unit 1 Manage 0 jaundice 17.Resuscitation 1 Help in 1 Functional manual breathing 18.Resuscitation 1 Help in 0 infant breathing 19.Suction apparatus- 2 Removes 0 electric mucus 20.Suction apparatus, 2 Removes 0 foot mucus 21.Vacuum extractor 2 Remove the 0 baby

NB. Not on the standard equipment list but considered to be necessary 22. Electric Warmers 2 Warmth provision 1 Incomplete 23. Examination light 2 Viewing 1 Overhead 24. Drip stands 10 Hold drips 1 Functional 25. Infant resuscitation 2 Where 0 table resuscitation done. 26. Pulsoximeter 10 Determine the 0 pulse 27. MVA set 10 Helps in 2 Functional incomplete abortion 28. Wheel chair 2 Support patients 2 Functional movement

D. LABORATORY SN Name of Quantity Use/ Existence Condition Audit Equipment Purpose Remarks 1.Glassware, plastic 1 For set, laboratory measurements of reagents 2.Balance laboratory 1 For weighing 1 Functional single pan 3.Balance laboratory 1 Outstanding 0 precision weighing 300g/0.01 performance 4.Centrifuge 8 piece 1 Blood 3 Non Functional electric1 separation to get resum 5.Centrifuge 1 Blood 0 haematocrit separation to electric with get serum reader 6.Centrifuge manual 2 Separate 1 Non Functional serum and whole blood 7.Colorimeter with 1 Blood 1 Functional concentration estimation reading 8.Counter 2 For counting 1 Functional differential WBC WBC 9.Counter chamber 2 Counting 0 Fuchs Rosenthal 10.ESR Apparatus 2 Monitoring cell 1 Non Functional westergren segmentation 11.Haemoglobin 2 For HB 0 meter 12.Incubator culture 1 Determine 0 sensitivity 13.Microscope 1 Seeing micro 6 3Non binocular organisms Functional 14.Shaker VDRL 1 For mixing 1 Non Functional 15.Sterilization hot 1 Disinfection 0 oven 16.Urinometer 1 Urine gravity 0 17.Water distillation 1 For purification 1 Functional apparatus 4 ltr per hour 18.Instrument set 1 Assortment of 0 laboratory basic general laboratory instruments 19.Refrigerator 2 Keeping 1 Functional reagents 20.Blood bank 1 Keeping blood 1 Functional refrigerator

NB. Not on the standard equipment list but considered to be necessary 21. Bio -safety cabin 1 For storage 0 22. Automatic pipettes 4 For pipetting 2 Functional 1000microlitres 23. UPS 2 Regulating 1 Faulty electricity 24. Timers 2 For timing 2 Functional 25. Wall clock 6 For timing 0 26. Hep B viral machine 1 Counting the load 0 27. Weighing balance 2 For weighing 0 electric

b) Health Center IV (Kakuuto)

A. THEATRE S Name of Equipment Quantit Use/Purpos Existen Condition Remarks N y e ce C/s sets (caesarean sets) 5 For C-Section 5 Good operations Oxygen cylinders (large 3 For 1 functional Need to size) administratio obtain 2 n of Oxygen more cylinders Hernia sets 4 For operation 4 good and management of Hernia D&C sets 3 Used for 1 good 1 other set dilatation and is curettage incomplete MVA 3 For manual 3 fair vacuum aspiration Ambu bag 1. Neonatal 2 Used to 1 good provide positive pressure ventilation 2. Adult 2 Used to 1 fair provide positive pressure ventilation Penguin sucker 2 Helps in 1 functional Need for clearing the one more babies airway Nasal oxygen prongs 10 Used to 5 fair Need for deliver more 05 supplementar y oxygen Laparotomy set 2 Surgical 2 complete incision into the abdomen for

evacuation or preparation for surgery Pulse oximeter 2 Non-invasive 1 functional method for monitoring oxygen levels Suction machine 1. Manual 1 Extraction of mucus and other fluids 2. Electric 1 Extraction of 1 faulty Needs mucus and repair other fluids Boyle’s machine bp calf 5 For 2 administering anaesthesia Anaesthetic trolley 1 For 1 functional administering anaesthesia Oxygen concentrator 10 For 1 faulty Huge need administering for oxygen concentrato rs Portable operating light 2 Provide light 2 1 functional during 1 faulty operations Laryngoscope 1 Used for 3 functional examining the larynx Blood pressure 2 Measuring 1 functional machines[bp] pressure Autoclave 1. Electric 1 Used for 2 1 functional sterilization 1 not installed 2. Non electric 1 Used for 0 sterilization Steam steriliser 1 Sterilising 1 Non functional medical equipment to get rid of bacteria and other pathogens

B. OPHTHALMIC DEPARTMENT Used for examining 0 Not Need to Slit lamp 1 the interior of the available provide eye Used to determine 0 Not Need to Tonometer 2 the intraocular available provide pressure Majorly for the 0 Not Need to Ophthalmoscope 2 inspection of the available provide retina Used in reflection 0 Not Need to Refraction set 2 and refraction available provide demonstrations For examining and 0 Not Need to Lid rotation set 2 surgery of the eye available provide Loop (with lights and Used in eye surgery 0 Not Need to 3 battery) available provide

C. MATERNITY DEPARTMENT For the delivery of 0 Improvise new born from Delivery sets 5 theatre instruments Blood pressure Measuring blood 1 functional Need for more 5 machines[bp] pressure Used in determining 0 Not Ned to avail Doppler (hand held) 1 the blood flow available Allow access to the 2 functional Fetoscopes 10 foetus Episiotomy set 2 To aid child delivery 0 improvise MVA sets (manual For manual volume 2 1 faulty 2 vacuum aspiration sets) aspiration Ultra sound scan Used for scanning o Need to avail machine (basic) for 1 obstetrics Used for aspiration or 1 functional Penguine sucker 5 cleaning of mucus Ambubag

Used to provide 0 Need to 1. Adult 2 positive pressure provide ventilation Used to provide 1 good 2. Neonatal 3 positive pressure ventilation Autoclave

1. Electric 1 Used for sterilization 1 good 2. Non electric 1 Used for sterilization 0 For incision of birth 0 improvise IUD set 2 control devises Implant removal set 2 For removing in-plants 0 improvise

D. LABORATORY DEPARTMENT Refrigerator for Keep reagents below 1 functional 1 reagents room temperature Keeping blood at 1 functional Blood bank refrigerator 1 recommended temperature For microscopic 2 functional Microscopes 2 examination of samples Electric centrifuges Separation of fluids 1 functional 5 (bench top) from densities Autoclave (in wash up) 1 For sterilization 0 Bunsen burner 1 For drying slides 0 improvise Measuring the 1 functional Colorimeter 1 intensity of colour Haematology analyser Complete blood count 0 Need to 1 (CBC) machine provide For determination of 0 Need to Chemistry analyser 1 the concentration of provide analyses