Vote: 556 Yumbe District Structure of Performance Contract Terms and Conditions
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Local Government Performance Contract Vote: 556 Yumbe District Structure of Performance Contract Terms and Conditions Executive Summary A: Revenue Performance and Plans B: Summary of Department Performance and Plans by Workplan C: Approved Annual Workplan Outputs for 2014/15 D: Details of Annual Workplan Activities and Expenditures for 2014/15 E: Quarterly Workplan for 2014/15 Terms and Conditions I, as the Accounting Officer for Vote 556 Yumbe District, hereby submit the documents listed above which were generated based on the budget laid before Council on _______________. In addition to the legal requirements on submission of reports to the Council, I undertake to prepare and submit quarterly performance reports to the Ministry of Finance, Planning and Economic Development (MoFPED) with copies to the relevant Central Government Ministries and Agencies to assess the performance of the outputs stated in this Performance Contract based on the monitorable output indicators as set out in the workplans . Performance reports will be submitted on the last working day of the first month after the close of each quarter. I understand that MoFPED will not disburse conditional grant funds until it has received approval of the aforementioned reports from the relevant Sector Ministries and Agencies. Name and Signature: Chief Administrative Officer, Yumbe District Date: cc. The LCV Chairperson (District)/ The Mayor (Municipality) Page 1 Local Government Performance Contract Vote: 556 Yumbe District Executive Summary Revenue Performance and Plans 2013/14 2014/15 Approved Budget Receipts by End Approved Budget June UShs 000's 1. Locally Raised Revenues 445,012 388,750 516,024 2a. Discretionary Government Transfers 2,212,045 3,136,261 4,266,133 2b. Conditional Government Transfers 17,065,792 15,892,163 20,311,986 2c. Other Government Transfers 5,006,243 4,987,974 4,566,328 3. Local Development Grant 1,268,261 1,268,260 1,206,264 4. Donor Funding 1,735,543 1,311,767 1,707,016 Total Revenues 27,732,896 26,985,175 32,573,750 Revenue Performance in 2013/14 The District realized a total revenue of Ugshs26,985,175,000 out of the annual budget of Ugshs 27,732,896,000 by the end of FY 2013/14 (June 30th 2014) representing 97% revenue performance. Of the total fund received/realized 1% was Local revenue, 12% was discretionary government transfer, 59% conditional grant, 18% other CG transfer, 5 % LDG and 5% was Donor funding. The very good performance by end of the FY2013/14 was because of the good release from Central Government especially the Discretionary Government transfer which performed at 142%, LDG (100%), and most CG condtional transfers performed 100%. The discretionary government transfer over performed because of over performance of District Unconditional wage (performed at 200%). This performance was because many staff on conditional payroll were paid out of this fund. This includes Health staff, Agricultural extension workers and town council staff. Other CG transfers performed very good because of release of DLSP fund for road works (paid direct to contractor) and NUSAFII fund for sub projects. The NUSAFII fund performed above the budgeted figure. The conditional transfer performed below 100% because staffs on conditional payroll were paid from unconditional wage therefore conditional wage sources underperformed i.e. PHC wage, Agricultural Extension wage, DSC chair salary. The main sources of local revenue realized were markets, local service tax, and urban local revenue. The performance was below target because the service providers did not timely and efficiently start the management of the revenue sources (in quarter one) since awards delayed. Not much was done in terms of revenue mobilization at all levels. There was no close supervision of revenue collectors by LLG. Records are not properly kept by revenue collectors and over quotation of tender prices by service providers also affected local revenue performance. The donor performance was below threshold because in Q3 some partners did not release funds for the planned activities. Planned Revenues for 2014/15 The revenue forecast for the District for FY2014/15 is Ugsh32,573,750,000. This represents 17% increase from the District Budget for FY2013/14 i.e. ugshs 27,732,896,000. The increase is because of increased budget for staff wages, increased capitation grant for schools and institutions, new funding sources like sanitation and hygiene grant. Of the total District budget forecast, 93.2% is the Central government transfers (i.e Ugshs 30,350,711,000) and this is 19% increase from FY2013/14 Central Government transfer budget. The local revenue (LR) forecast represents 1.6% District Budget forecast (i.e 516,024,000). This represents 16% increase from the LR budget estimate for FY2013/14. The increase in the forecast is based on the hope that new revenue sources like Livestock markets, produce markets shall be established in at least 4 LLG and also revenue mobilization, supervision shall be intensified. 5.2% of the budget forecast shall come from Donor funding (ugshs 1,707,016,000). The donor budget forecast represents 2% decrease from FY2013/14 budget. The biggest share of the budget will be the CG conditional grant contributing 62.4% of the total budget, Unconditional grant and equalization grant contributes 13.1%, Local development contributes 3.7%, other CG transfers contributes 14%, Donor funding contributes 5.2% and Local revenue (1.6%). Expenditure Performance and Plans 2013/14 2014/15 Approved Budget Actual Approved Budget Page 2 Expenditure by end of June Local Government Performance Contract Vote: 556 Yumbe District Executive Summary Approved Budget Actual Approved Budget Expenditure by UShs 000's end of June 1a Administration 2,214,163 2,250,148 3,418,676 2 Finance 435,962 563,831 602,248 3 Statutory Bodies 749,750 1,072,213 704,859 4 Production and Marketing 2,868,765 2,428,837 1,339,877 5 Health 4,915,853 4,299,475 5,550,375 6 Education 10,776,279 10,600,268 14,128,074 7a Roads and Engineering 2,922,222 2,790,040 4,683,233 7b Water 1,736,764 1,756,868 899,706 8 Natural Resources 218,303 127,711 229,724 9 Community Based Services 372,037 416,079 589,962 10 Planning 457,568 382,633 361,773 11 Internal Audit 65,231 46,952 65,243 Grand Total 27,732,896 26,735,054 32,573,750 Wage Rec't: 11,841,250 11,598,368 17,102,802 Non Wage Rec't: 4,856,655 4,972,970 6,018,875 Domestic Dev't 9,299,448 8,963,454 7,745,058 Donor Dev't 1,735,543 1,200,263 1,707,016 Expenditure Performance in 2013/14 Of the total revenue received 99% (i.e. a total of Ugshs 26,787,268,000) was transferred to operational accounts. Nearly 100% of the funds transferred to operational accounts (i.e Ughs 26,735,054,000) were spent in different departments and LLGs. Of the total amount spent; 43% was spent on staff salary, 19% on non wage recurrent, 34% on development and 4% on donor activities. Most departments received funds within the threshold, but Finance, Statutory bodies and Community services expenditure performed exceptionally above. This is because of high cost of accountable stationary in case finance. Statutory bodies received additional fund for LC bicycles. Community services performance was also above because of CDD that was not budget in this sector. Of the total expenditure in the FY, 8.4% was spent by the Administration department representing 102% of the department budget, 2.1% was spent by Finance department representing 129% department budget performance. The over performance of budget was because of high cost of accountable materials and obligations rolled from last FY. 4% of total expenditure was spent by Statutory Bodies representing 143% of department budget. The high percentage expenditure against department budget was because of supplementary budget received for the purchase of bicycles for the Local Council Leaders. 9.1% of total expenditure was spent by Production and Marketing department representing 85% budget expenditure. Also of the total Expenditure 16.1% was spent by Health department representing 87% of budget spent by the department, 39.6% of total expenditure was spent by Education Department representing 98% of the department budget. The roads department expenditure accounts for 10.4% of the District total Expenditure by the end of FY representing 95% of department budget spent. 6.6% of total expenditure was spent by Water department representing 101% of total Department budget spending. The high budget spending was because of LLG budget spending for water source construction under NUSAFII. The Natural Resource expenditure accounted for 0.5% of total expenditure of the District by end of FY representing 59% Department budget spending. The low budget performance was because the Department did not received funds as planned especially from partners. 1.6% of the total District expenditure was spent by Community services department representing 112% of department budgeting. The high performance of the budget was because of CDD fund that was not previously planned. 1.4% was spent by Planning representing 84% of planning budget spent. The over performance was due budget support for mass registration. 0.2% was spent by Internal Audit representing 72% of the Department Budget. The fairly good budget spending was because of rolled over obligations, good releases from the CG and commitment from partners. Planned Expenditures for 2014/15 Of the total District budget forecast for FY2014/15 (i.e. Ugshs 32,573,750,000) wage component takes 52.5%, nonwage recurrent 18.6%, development 23.7% and donor activities 5.2%.