OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF 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...... 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 recovered funds to the recovery account in BOU ...... 3 1.4 Inspection of performance of youth projects ...... 3 1.4.1 Kwewayo- Youth Cattle Project ...... 3 1.4.2 Buyana Youth Livelihood Cattle Trade Project ...... 3 2.0 Implementation of the Uganda Road Funds ...... 4 2.1 Budget Performance of Uganda Road Funds ...... 4 2.2 Status of implementation ...... 5 2.2.1 Routine manual maintenance ...... 5 2.2.2 Routine mechanized maintenance ...... 5 3.0 Under collection of Local Revenue ...... 5 Other Matter ...... 6 4.0 Late Disbursements of YLP Funds for FY 2017/ 2018 ...... 6 Other Information ...... 6 Management Responsibilities for the Financial Statements ...... 7 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 7 Other Reporting Responsibilities ...... 9 Report on the Audit of Compliance with Legislation ...... 9 5.0 Natural Resources ...... 9 5.1 Un-demarcated boundaries of wetlands and forest reserves ...... 9 5.2 Un-licensed activities on Natural Resources ...... 9 5.3 Lack of sufficient funding to implement planned activities ...... 10 6.0 Capitation Grant ...... 10 6.1 Under-funding of Bukandula C.O.U Primary School ...... 10 7.0 Audit inspection at HC IV ...... 11 7.1 Status of Basic Medical Equipment ...... 11 7.1.1 Condition of Medical Equipment ...... 11

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7.2 Under-staffing at Maddu Health Centre IV ...... 11 8.0 Understaffing ...... 12 APPENDICES: ...... 13 Appendix 1: Non-Compliance with repayment schedules...... 13 Appendix 2: Failure to Implement planned activities ...... 17 Appendix 3: Status of Basic Medical Equipment ...... 18 Appendix 4: Under-staffing at Maddu Health Centre IV ...... 19 Appendix 5: Understaffing ...... 20

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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 ISSAI International Standards of Supreme Audit Institutions MoGLSD Ministry of Gender, Labour and Social Development YLP Youth Livelihood Programme YIG Youth Interest Group PFMA Public Finance Management Act, 2015 TAI Treasury Accounting Instructions UGX Uganda Shillings LGFAR Local Government Financial and Accounting regulations F/Y Financial Year NEA National Environment Act NAA National Audit Act ULA Uganda Land Act LGA Local Government Act

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REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GOMBA 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 Gomba 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 Gomba 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 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.

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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.228,944,000 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 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 program revealed that the District had budgeted for a total amount of UGX.228,944,461 for the financial year 2014/2015 and all was received and disbursed to the youth 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.228,944,000 (Interest exclusive) by close of the financial year 2017/2018, only UGX.65,573,000 (29%) was collected leaving a balance of UGX.163,371,000 (71%) outstanding as shown in Appendix 1.

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Failure to repay was attributed to various reasons including; 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 efforts are being made to ensure recovery of the funds including arresting defaulters, increased budget for supervision and monitoring and increased awareness.

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

1.3 Transfer of recovered funds to the recovery account in BOU A review of the bank statements of YLP collection account revealed that the district had transferred all UGX.65,573,000 recovered to the National Revolving Fund Collection Account by 30th June 2018.

1.4 Inspection of performance of youth projects Physical inspection was carried out on two selected projects namely Buyana Youth Livelihood Cattle Trade Project and Kwewayo-Kisozi Youth Cattle Project to ascertain whether they were in existence and executed in accordance with the operational guidelines. The following observations were made on inspection;

1.4.1 Kwewayo-Kisozi Youth Cattle Project On inspection, it was observed that the project is in existence with a signpost as shown in the picture below;

I also inspected the farm where animals are being reared. However, the group still has an outstanding amount of UGX.1,100,000 (13%) to pay out of the borrowed amount of UGX.8,200,000.

1.4.2 Buyana Youth Livelihood Cattle Trade Project The business is located in Kyegonza Sub-county. However, the project lacked a sign post. The Accounting Officer explained that the group cannot be traced and the matter is now being followed up with assistance from Police.

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I advised the Accounting Officer to ensure that funds advanced to the youth 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. 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 for the year under review were actually received ;  The planned URF outputs were achieved;

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

2.1 Budget Performance of Uganda Road Funds A review of the budget performance of Gomba District Local Government revealed that a total of UGX.383,434,000 was budgeted to cater for routine manual maintenance, routine mechanized maintenance, periodic maintenance and emergency activities on several District roads using Road gangs and the force Account mechanism. However, the District received UGX.382,127,737 (99.7%) resulting into a shortfall of UGX.1,306,263(0.3%) of the budgeted amount.

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

2.2.1 Routine manual maintenance A total of 377.3kms at an estimated cost of UGX.78,541,000 was planned to be undertaken. However, it was observed that no work was actually undertaken but only road gangs were recruited at a cost of UGX.3,384,000 (4%).The balance of UGX.75,157,000 (95.7%) was not utilised on routine manual maintenance. Failure to implement planned activities affects service delivery.

2.2.2 Routine mechanized maintenance A total of 64.9kms at an estimated cost of UGX.181,018,000 was planned to be undertaken. However, it was observed that 89.8kms (138.3%) were actually undertaken at a cost of UGX.111,425,000 (61.5%). The difference of UGX.69,593,000 (38%)arose from maintaining the extra 16.5Kms out of the funds meant for routine manual maintenance.

The Accounting Officer explained that funds which were meant to carry out routine manual road maintenance were re-allocated to carryout routine mechanized maintenance.

I advised the Accounting Officer to always adhere to the approved plans.

Emphasis of matter Without qualifying my opinion, I draw attention to the following matter presented in the Statement of Appropriation on page 13 in the financial statements.

3.0 Under collection of Local Revenue Regulation 32 of the Local Governments (Financial and Accounting) Regulations, 2007 requires all budgeted revenue to be collected. It was observed that, out of the budgeted local revenue of UGX.182,148,000, only UGX.128,480,100(71%) was realized resulting into a shortfall of UGX.53,667,900. The shortfall constituted 29% of the budgeted revenue. Under-collection of local revenue adversely affects service delivery.

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The Accounting Officer explained that the prevalence of foot and mouth disease led to institution of quarantine on livestock movements and consequent closure of livestock markets. This affected local revenue collection.

I advised the Accounting Officer to initiate measures to ensure that all budgeted local revenue is collected.

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

4.0 Late Disbursements of YLP Funds for FY 2017/ 2018 In the financial year 2017/18, the district budgeted UGX.254,801,000 for YLP but UGX.238,820,000 (93.7%) was received resulting in a shortfall of UGX.15,981,000 (6.3%). Furthermore, the funds were received on 22nd June, 2018 when the financial year was closing and the IFMS being shut down. Failure to release funds timely undermines the project timelines and intended objective of the projects. The Accounting Officer explained that majority of youths adamantly bring in proposals late while some groups request for more funds than what is available.

I advised the Accounting Officer to engage the youths to ensure that proposals are submitted in time to MoGLSD. Besides, the accounting officer should ensure that groups make realistic proposals in accordance with the eligibility criteria.

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

6 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 Gomba 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 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.

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 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 entity’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 entity’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 entity 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.

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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 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.

To the contrary, management did not demarcate the wetlands and forest reserves. There is risk that un-demarcated boundaries will lead to the continued encroachment and depletion of the forest reserves by the communities. The Accounting Officer promised to liaise with the relevant authorities to have the boundaries opened.

I await the outcome.

5.2 Un-licensed activities on Natural Resources Section 36 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 for activities carried out on gazetted wetlands.

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Audit inspection revealed that, there were a number of irregular activities carried out on Katabato wetland in Town Council in form of crop cultivation and animal grazing. The activities are depleting the wetlands. The Accounting Officer explained that they have managed to evict encroachers from Katabato wetland and managed to remove most of the cultivators.

The matter requires urgent attention.

5.3 Lack of sufficient funding to implement planned activities Section 59 (6) of Uganda Land Act, 1998 as Amended states that 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. The National Resource Office receives about UGX.1,900,000 quarterly for monitoring activities of the District and yet natural resources are widely spread. Insufficient funding limits effective monitoring and enforcement of un-licensed activities on the natural resources.

The Accounting Officer explained that management will continue engaging the relevant authorities for more funding to the sector.

I urged the Accounting Officer to engage the relevant stakeholders to address the matter.

6.0 Capitation Grant An audit inspection carried out on the sampled Bukandula C.O.U Primary School revealed the following;-

6.1 Under-funding of Bukandula C.O.U Primary School Section 1.3 of the UPE Capitation Grant Guidelines requires Government to pay tuition fees for all pupils in only government aided schools at an amount of UGX.1,350,000 per school and variable grant of UGX.10,000 per learner per year.

According to the average enrolment of 804 pupils, the school expected to receive capitation grant amounting to UGX.9,390,000. However, only UGX.7,279,232 (77.5%) was received leading to a shortfall of UGX.2,110,768 (22.5%). This could be attributed to releases made regardless of actual enrolment. Under- funding negatively affects learning and service delivery.

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I advised the Accounting Officer to engage the Ministry of Education and Sports to ensure that adequate resources are allocated to schools in accordance with the guidelines.

7.0 Audit inspection at Maddu HC IV 7.1 Status of Basic Medical Equipment A review of the status of the basic medical equipment at Maddu HCIV revealed the following issues;

7.1.1 Condition of Medical Equipment Section 5.17 of the Service Standards & Service Delivery Standards for the Health Sector, 2016 requires that medical equipment is available and properly maintained at a health facility.

Audit inspection revealed that the available medical equipment were insufficient in number, need replacement and others were 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 Health facility is not fully equipped as the standard guidelines require and other equipment will be prioritized for procurement in the next financial year 2019/2020.

I advised the Accounting Officer to liaise with the Ministry of Health and other stakeholders to ensure that the matter is addressed.

7.2 Under-staffing at Maddu Health Centre IV Section 5.17.2 of the Health Sector Service Standards & Service Delivery Standards, 2016 requires that a designated person supervises the management of medical equipment in the health facility. The health centre has an approved staff structure of 48 staff. Out of the approved staff structure, only 32 (67%) positions were filled, leaving 16(33%) positions vacant as shown in Appendix 4. Under-staffing overstretches the available staff beyond their capacity, creates job-related stress to the fewer staff and negatively affects public service delivery.

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The Accounting Officer explained that a submission of the recruitment plan for the Financial Year 2019/2020 was made to Ministry of Public Service focusing on the critical carders.

I advised the Accounting Officer to continue engaging the relevant authorities to ensure that the vacant posts are filled.

8.0 Understaffing The District has an approved staff structure of 135 positions. Out of the approved structure, 88 (65%) positions are filled leaving 47 (35%) positions vacant as shown in Appendix 5. Understaffing overstretches the available staff beyond their capacity, creates job-related stress to the fewer and negatively affects service delivery. Besides, understaffing encourages staff to hold posts in acting capacity beyond the stipulated timeframe.

The Accounting Officer explained that clearance was received from Ministry of Public Service to recruit; and some critical positions were filled.

I advised the Accounting Officer to continue liaising with the relevant authorities to have the vacant positions filled.

John F.S. Muwanga AUDITOR GENERAL

20th December, 2018

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APPENDICES: Appendix 1: Non-Compliance with repayment schedules NNO. Project Name Sub County Amount Received Amount Balance Due STATUS /REMARKS Recovered

1 Kanoni uplift youth piggery Kanoni TC 12,000,000 0 12,000,000 The group bought 20 pigs and claim all died, project they disappeared. A general enquiry case was lodged at Kanoni Police Station under GEF 08/2018.

2 Wanjeyo youth cattle rearing Kanoni TC 12,000,000 2,250,000 9,750,000 The group disintegrated, we have traced the project chairperson who is a DOS at Nakatooke High Sch in . We are working with Police to arrest him

3 Wasinda youth coffee nursery Kanoni TC 12,500,000 0 12,500,000 The group supplied coffee to UCDA worth project 12,000,000/= and have not received funds for their supplies

4 Kanoni vamutulo youth tailoring Kanoni TC 11,840,000 500,000 11,340,000 The group procured 9 sewing machines and group they are working though their repayment is low and they attribute it to limited market

5 Kasaka Bamirembe youth Kanoni TC 11,460,000 1,400,000 10,060,000 All pigs died of swine fever, the chairperson was piggery project arrested, paid Shs. 1,400,000/= plus a commitment to repay which has not been honored since his release.

6 Strong women hairdressing 10,573,000 10,573,000 0 The group disintegrated and all funds were

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skills development project recovered

7 Kireku kwewaayo youth cattle Kabulasoke 8,554,000 4,500,000 4,054,000 The group disintegrated and most members ran project away

8 Kwewayo kisozi youth cattle Kabulasoke 8,200,000 7,100,000 1,100,000 The group project is still on going, it should project have cleared its debt but due to the Cattle Quarantine that stopped them from selling off animals.

9 Kakubansiri C/U youth poultry Kabulasoke 10,998,000 6,400,000 4,598,000 The group management committee misused project funds and there is nothing on the ground

10 Obumu kayunga youth beef Maddu 8,000,000 500,000 7,500,000 The group deliberately refused to make any cattle rearing project timely repayment and whenever we go for monitoring there is always no body to show us project bulls

11 Kyamboobo youth goats rearing Maddu 7,900,000 4,000,000 3,900,000 The project is ongoing; group doesn’t project deliberately follow the repayment schedule. Must pay surcharge.

12 Kyamuyiisa youth lucky goat Maddu 6,280,000 6,280,000 0 Shs. 3,130,000/= was secured from the group project after threatening the chairperson with arrest. He claimed other group members refused to meet their part.

13 Kasambya youth cattle rearing Maddu 8,375,000 2,300,000 6,075,000 The group doesn’t deliberately follow the project repayment schedule. Must pay surcharge. We

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were informed that the chairperson went abroad.

14 Kigumba vision youth cow Maddu 8,880,000 2,000,000 6,880,000 The group deliberately refused to repay as per fattening project the repayment schedule.

15 Kigulu youth tailoring project Mpenja 12,500,000 0 12,500,000 The project was abandoned due mismanagement and the chairperson went to Abdabi, group members to be arrested as long is found.

16 Kakomomakaliro akatono youth Mpenja 4,367,000 500,000 3,867,000 The project is no longer in existence; group rice growers’ project members are on the run and will soon be apprehended.

17 Kakomo youth coffee traders Mpenja 7,500,000 3,400,000 4,100,000 The project is doing well though recovery is still project low

18 Jumbi smarteen youth catering Mpenja 8,192,000 1,400,000 6,792,000 The project is ongoing though has challenges of services market for their services

19 Kalimumwa youth piggery Mpenja 11,570,000 0 11,570,000 The project was abandoned and all members project went to Kampala. Will be arrested by Police. The sty is still firm but without any pigs.

20 Kiriri youth events management Mpenja 8,900,000 1,700,000 7,200,000 The project exists though members are not project paying back as per repayment schedule. The project was arrested and compelled to pay, he forced other members out of the group.

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21 Buyana youth livelihood cattle Kyegonza 10,925,000 500,000 10,425,000 The group executive committee confiscated all trade project bulls for the group and used money for their personal gains; they are on the run after getting Police bond.

22 Kasasa nezikokolima youth Kyegonza 9,410,000 2,000,000 7,410,000 The project is on going piggery project

23 Malwowe youth piggery project Kyegonza 6,020,000 1,550,000 4,470,000 The project is ongoing, with profitability challenges.

24 Kisoga tukoletutereke youth Kyegonza 12,000,000 6,720,000 5,280,000 The project is on going events management project.

Total 228,944,000 65,573,000 163,371,000

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Appendix 2: Failure to implement planned activities Actual Varia Planned Output nce Amount Amount Amount Output/ / Outp Variance Variance Budgeted Released spent Quantity Quantit ut/ (UGX) (UGX) (UGX) (UGX) (UGX) (KMS) y quan Item Description (KMS) tity C=(A A B -B) D E H=(E-F) F G=(D-E) - Routine 64.9 89.8 -24.9 181,018,000 181,018,737 250,611,737 -737 69,593,00 mechanized 0 Routine manual 73,850,00 377.3 - 377.3 78,541,000 3,384,000 1,307,000 maintenance 77,234,000 0

Other qualifying 0 0 0 works -

Equipment repairs 63,528,000 63,528,000 65,095,000 0 -1,567,000

Operational budget 60,347,000 0 377,000 60,347,000 59,970,000 Total 442.2 383,434,000 382,127,737 379,060,737 1,306,263 3,067,000

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Appendix 3: Status of Basic Medical Equipment A. THEATRE SN Name of Qty Use/Purpose Existenc Condition Remarks Equipment e C/s sets 5 For C-Section operations 02 Good 3 more sets are needed (caesarean sets) Oxygen cylinders 3 For administration of Oxygen 01 Good 2 more needed (large size) Hernia sets 4 For operation and 00 There is no hernia set management of Hernia Nasal oxygen 10 Used to deliver 00 There are no nasal prongs supplementary oxygen oxygen prongs Pulse oximeter 2 Non-invasive method for 00 There is no pulse monitoring oxygen levels oximeter Oxygen 10 For administering oxygen 01 Good There is need for 9/ concentrator more oxygen concentrators Laryngoscope 1 Used for examining the larynx 00 There is no laryngoscope Autoclave 2. Non electric 1 Used for sterilization 00 There is no non electric autoclave

B. OPHTHALMIC DEPARTMENT SN Name of Qty Use/Purpose Existence Conditi Remarks Equipment on Used for examining the 00 There are no equipment Slit lamp 1 interior of the eye Used to determine the 00 There are no equipment Tonometer 2 intraocular pressure Majorly for the inspection of 00 There are no equipment Ophthalmoscope 2 the retina Used in reflection and 00 There are no equipment Refraction set 2 refraction demonstrations For examining and surgery of 00 There are no equipment Lid rotation set 2 the eye Loop (with lights Used in eye surgery 00 There are no equipment 3 and battery)

C. MATERNITY DEPARTMENT SN Name Of Qty Use/ Purpose Existence Condition Remarks Equipment

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Measuring blood 01 Spoilt The blood pressure Blood pressure 5 pressure machine is non machines[BP] functional Used in determining the 00 There is no Doppler Doppler (hand held) 1 blood flow To aid child delivery 00 There is no Episiotomy set 2 episiotomy set MVA sets (manual For manual volume 00 There is no MVA vacuum aspiration 2 aspiration sets sets) Ultra sound scan Used for scanning 00 There is no ultra machine (basic) for 1 sound scan machine obstetrics Autoclave

1. Electric 1 Used for sterilization 01 Broken Non functional Used for sterilization 00 There is no non 2. Non electric 1 electric autoclave For incision of birth 00 There is no IUD set IUD set 2 control devises For removing in-plants 00 There is no implant Implant removal set 2 removal set

D. LABORATORY DEPARTMENT SN Name of Qty Use/Purpose Existenc Condition Remarks Equipment e For microscopic 02 1 functional One is faulty Microscopes 2 examination of samples Autoclave (in wash For sterilization 00 There is no 1 up) autoclave Bunsen burner 1 For drying slides 01 No gas No gas

Appendix 4: Under-staffing at Maddu Health Centre IV S. Position Salary Approved Filled Vacant N Scale Positions Positions Positions 1 Senior Medical Officer U3Sc 1 1 0 2 Medical Officer U4Sc 1 1 0 3 Public Health Dental Officer U5Sc 1 1 0 4 Dispensers U5Sc 1 0 1 5 Senior Nursing Officer U4Sc 1 1 0 6 Nursing Officer (Nursing) U5Sc 1 1 0 7 Nursing Officer (Midwifery) U5Sc 1 1 0

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8 Nursing Officer (Psychiatry) U5Sc 1 1 0 9 Public Health Nurse U5Sc 1 0 1 10 Enrolled Psychiatric Nurse U7SC 1 1 0 11 Enrolled Nurse U7SC 3 3 0 12 Enrolled Midwives U7SC 3 3 0 13 Nursing Assistant U8U 5 5 0 14 Ophthalmic Clinical officer U5Sc 1 0 1 15 Clinical Officer U5Sc 2 2 0 16 Health Inspector U5Sc 2 2 0 17 Assistant Entomological Officer U7SC 1 0 1 18 Health Assistant U7SC 1 1 0 19 Assistant Health Educator U5Sc 1 0 1 20 Anaesthetic Officer U5Sc 1 0 1 21 Anaesthetic Assistant U6SC 2 0 2 22 Theatre Assistant U8U 2 0 2 23 Laboratory Technician U5Sc 1 1 0 24 Laboratory Assistant U7SC 1 1 0 25 Office Typist U7U 1 0 1 26 Stores Assistant U7U 1 1 0 27 Health Information Assistant (Records U7U 1 1 0 Assistant) 28 Accounts Assistant U7U 1 1 0 29 Cold Chain Assistant U7SC 1 1 0 30 Drivers U8U 1 1 0 31 Guards/Askari U8L 3 1 2 32 Porter U8L 3 0 3 TOTAL 48 32 16

Appendix 5: Understaffing JOB TITLE Salary Approved Filled Vacant Scale Position Position Position OFFICE OF THE CHIEF ADMINISTRATIVE OFFICER Chief Administrative Officer U1SE 1 1 0 Personal Secretary U4 1 1 0 Driver U8 1 1 0 Sub-Total 3 3 0

ADMINISTRATION DEPARTMENT Deputy Chief Administrative Officer U1SE 1 1 0 Principal Assistant secretary U2 1 1 0 Senior IT Officer U3 1 0 1

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Senior Assistant Secretary U3 1 0 1 Senior Records Officer U3 1 1 0 IT Officer U4 1 0 1 Communication Officer U4 1 1 0 Records Officer U4 1 1 0 Assistant Records Officer U5 2 2 0 Stenographer Secretary U5 3 3 0 Pool Stenographer U6 2 0 2 Office Typist U7 2 4 -2 Office Attendant U8 7 6 1 Driver U8 11 7 4 Porters U8 2 0 2 Sub-Total 37 27 8

HUMAN RESOURCE OFFICER Principal Human Resource Officer U2 1 1 0 Senior Human Resource Officer U3 1 1 0 Human Resource Officer U4 1 1 0 Sub-Total 3 3

STATUTORY BODIES Principal Human Resource Officer (Sec DSC) U2 1 1 0 Secretary District Land Board / Senior Assistant Secretary U3 1 0 1 Assistant Records Officer U5 1 1 0 Pool Stenographer U6 1 1 0 Office Attendant U8 1 1 0 Sub-Total 5 4 1

FINANCE DEPARTMENT Chief Finance Officer U1E 1 0 1 Senior Accountant U3 1 1 0 Senior Finance Officer U3 1 0 1 Finance Officer U4 1 1 0 Accountant U4 1 1 0 Senior Accounts Assistant U5 3 3 0 Assistant Inventory Management Officer U5 1 1 0 Accounts Assistant U7 4 4 0 Sub-Total 13 11 2

PROCUREMENT AND DISPOSAL UNIT Senior Procurement Officer U3 1 0 1 Procurement Officer U4 1 1 0 Sub-Total 2 1 1

PLANNING UNIT District Planner U1E 1 0 1 Senior Planner U3 1 0 1 Planner /Statistician U4 1 1 0 Population Officer U4 1 1 0 Sub-Total 4 2 2

WORKS DEPARTMENT District Engineer U1E 1 0 1

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Senior Engineer U3 1 1 0 Superintendent of Works Asst. Eng. Officer U4 1 1 0 Civil Engineer (Water ) U4 1 1 0 Assistant Engineering Officer U5 3 2 1 Engineering Assistant ( Civil) U7 1 0 1 Engineering Asst. (Water/ Borehole Technician) U7 1 0 1 Plant Operator U8 1 0 1 Machine Operator U8 1 1 0 Driver U8 2 2 0 Plant/Machine Attendants U8 2 0 2 Sub-Total 15 8 7

EDUCATION DEPARTMENT District Education Officer U1E 1 1 0 Senior Education Officer U3 1 0 1 Senior Inspector of Schools U3 1 1 0 Sports Officer U4 1 1 0 Education Officer ( Guidance & Counseling) U4 1 1 0 Inspector of Schools U4 1 1 0 Education Officer (Special needs &Administration) U4 1 0 1 Sub-Total 7 5 2

COMMUNITY BASED SERVICES DEPARTMENT District Community Development Officer U1E 1 0 1 Senior Community Development Officer U2 1 1 0 Senior Probation and Welfare Officer U3 1 1 0 Labour Officer U4 1 1 0 Probation and Welfare Officer U4 1 0 1 Sub-Total 5 3 2

NATURAL RESOURCES DEPARTMENT District Natural Resources Officer U1E 1 0 1 Senior Land Management Officer U3 1 1 0 Senior Environment Officer U3 1 1 0 Environment Officer U4 1 1 0 Forestry Officer U4 1 1 0 Physical Planner U4 1 1 0 Staff Surveyor U4 1 0 1

INTERNAL AUDIT UNIT District Internal Auditor U2 1 1 0 Internal Auditor U4 2 1 1 Sub-Total 3 2 1

Production and Marketing Department District Production Coordinator U1E 1 0 1 Principal Agricultural Officer U2 1 0 1 Principal Veterinary Officer U2 1 0 1 Principal Fisheries Officer U2 1 0 1

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Senior Agricultural Officer U3 1 1 0 Agricultural Eng (Water for Production) U4 1 1 0 Sen Veterinary Officer U3 1 1 0 Senior Fisheries Officer U3 1 1 0 Senior Entomologist U3 1 0 1 Entomological Officer U4 1 0 1 Animal Husbandry Officer U4 1 1 0 Fisheries Officer (Aqua Culture) U4 1 1 0 Vermin Control Officer U4 1 1 0 Assistant Inventory Management Officer (Customize) U5 1 0 1 Sub-Total 14 7 7

TRADE , INDUSTRY AND LOCAL ECONOMIC DEVELOPMENT District Commercial Officer U1E 1 0 1 Principal Commercial Officer U2 1 0 1 Senior Commercial Officer U3 1 1 0 Commercial Officer U4 1 0 1 Tourism Officer U4 1 0 1 5 1 4

HEALTH SERVICES DEPARTMENT District Health Officer U1E 1 0 1 Assistant District Health Officer (Environmental Health) U2 1 0 1 Assistant District Health Officer (Maternal Child Health/ Nursing) U2 1 1 0 Senior Environmental Health Officer U3 1 0 1 Senior Health Educator U3 1 0 1 Bio-Statistician/ Health Information U4 1 1 0 Assistant Inventory Management Officer U5 1 1 0 Cold Chain Technician U6 1 1 0 Sub-Total 8 4 4 GRAND TOTAL 135 88 47

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