DOCSLIB.ORG

Office of the Auditor General

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Office of the Auditor General THE REPUBLIC OF UGANDA OFFICE OF THE AUDITOR GENERAL ANNUAL REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF STATUTORY AUTHORITIES AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2009 VOLUME 4 STATUTORY CORPORATIONS 1 LIST OF ACRONYMS AND ABBREVIATIONS AHP Allied Health Professionals AHL Amber House Limited LI Live stock Industries AC Amnesty Commission BOU Bank of Uganda CCL Cable Corporation Limited CMA Capital Markets Authority CAA Civil Aviation Authority COCTU Coordinating Office for Control of Trypanosomiasis in Uganda CDO Cotton Development Organization HTTI Crested Crane Hotel & Tourism Training Institute CAA Civil Aviation Authority DDA Dairy Development Authority PU Privatization Unit EAC East African Community ERA Electricity Regulatory Authority UICT Institute of Communication & Information Technology KCCL Kasese Cobalt Company Limited KML Kilembe Mines Limited KSW Kinyara Sugar Works LVFO Lake Victoria Fisheries Organization LDC Law Development Centre MTAC Management Training and Advisory Centre MNS Mandela National Stadium MEMD Ministry of Energy and Mineral Development NAGRIC National Animal Genetic Resources Centre and Data Bank NWMS Nakivubo War Memorial Stadium NCC National Council for Children NCHE National Council for Higher Education NCS National Council of Sports NCDC National Curriculum Development Centre NDA National Drug Authority NEC National Enterprises Corporation & Subsidiaries NFA National Forestry Authority NHCCL National Housing & Construction Company Limited NMS National Medical Stores NPA National Planning Authority NWSC National Water & Sewerage Corporation NWC National Women‟s Council NYC National Youth Council NHI Nile Hotel International NSSF National Social Security Fund 2 PLB Public Libraries Board PPDA Public Procurement & Disposal of Public Assets Authority REA Rural Electrification Agency UACC Uganda Air Cargo Corporation UBC Uganda Broadcasting Corporation BC Broadcasting Council UBOS Uganda Bureau of Statistics UCDA Uganda Coffee Development Authority UCC Uganda Communications Commission UDB Uganda Development Bank UDC Uganda Development Corporation UEB Uganda Electricity Board UEDCL Uganda Electricity Distribution Company Limited UEGCL Uganda Electricity Generation Company Limited UEGCL-TA Uganda Electricity Transmission Corporation (Twinning Arrangement) UETCL Uganda Electricity Transmission Company Limited UEPB Uganda Export Promotion Board UIC Uganda Insurance Commission UIA Uganda Investment Authority UMDPC Uganda Medical and Dental Practitioners Council UNBS Uganda National Bureau of Standards UNCST Uganda National Council of Science & Technology UNCC Uganda National Cultural Centre UNEB Uganda National Examinations Board UNMC Uganda Nurses & Midwives Council CASSOA Civil Aviation Safety and Security Oversight Agency MERECP Mount Elgon Regional Ecosystem Conservation Programme KCCL Kasese Cobalt Company Limited PSA Production Sharing Agreement PPP Public Private Partnership SCOUL Sugar Corporation of Uganda Ltd. NIC National Insurance Corporation Ltd. UTL Uganda Telecom Ltd. QCIL Quality Chemical Industries Ltd. UGCEA Uganda Ginners and Cotton Exporters Association CSDP Cotton Subsector Development Credit NHL Nsimbe Holdings Ltd. MEL Mugoya Estates Ltd. JV Joint Venture MCELU Mugoya Construction and Engineering Limited Uganda. MIC Management Investment Committee VPDL Victoria Property Development Ltd. BOD Board of Directors 3 UPPC Uganda Printing & Publishing Corporation UPHL Uganda Property Holding Limited URC Uganda Railways Corporation USL Uganda Seeds Limited UTB Uganda Tourism Board UWA Uganda Wildlife Authority 4 TABLE OF CONTENTS CHAPTER ONE ................................................................................................................................................................ 9 1.1 Mandate and Legal framework ........................................................................................... 9 1.1.1 The Auditor General’s Responsibilities............................................................................... 9 1.1.2 Responsibilities of Public Organisations on the financial statements ........................... 10 1.1.3 Representations by management..................................................................................... 10 1.2 VISION ............................................................................................................................... 11 1. 3 STATUS OF ACCOUNTS AUDITED DURING THE YEAR ..................................................... 11 1.4 SUMMARY OF MAJOR AUDIT FINDINGS OF THE REPORT .............................................. 12 1.4.1 Unremitted statutory deductions ..................................................................................... 12 1.4.2 Corporate Governance ...................................................................................................... 13 1.4.3 Asset Management ............................................................................................................ 14 1.4.4 Performance Review of Public Organizations.................................................................. 15 1.5 REGIONAL AUDITS ............................................................................................................ 16 CHAPTER TWO ............................................................................................................................................................. 18 2.1 AUDIT OPINION (CERTIFICATION OF ACCOUNTS) ........................................................ 18 2.1.1 Unqualified Opinion ........................................................................................................... 19 2.1.2 Unqualified opinion with Emphasis of Matter (EOM) ...................................................... 20 2.1.3 Qualified Opinion ............................................................................................................... 20 2.1.4 Disclaimer of Opinion ........................................................................................................ 22 2.1.5 Adverse Opinion ................................................................................................................. 23 2.2 ACCOUNTS WHERE EXAMINATION OF BOOKS OF ACCOUNTS HAVE BEEN CONCLUDED BUT THE ACCOUNTS HAVE NOT BEEN CERTIFIED .......................................................... 23 2.2.1 COORDINATING OFFICE FOR THE CONTROL OF TRYPANOSOMIASIS IN ..................... 24 2.2.2 LAW DEVELOPMENT CENTRE: Year ended 30th June 2006 ............................................ 26 2.2.3 UGANDA NATIONAL CULTURE CENTRE: Years ended 30th June ................................... 26 2.2.4 UGANDA LIVESTOCK INDUSTRIES LTD ........................................................................... 27 2.2.5 NATIONAL COUNCIL FOR HIGHER EDUCATION .............................................................. 29 2.2.6 NATIONAL COUNCIL FOR HIGHER EDUCATION: ............................................................. 30 2.2.7 JOINT CLINICAL RESEARCH CENTRE: .............................................................................. 31 2.2.8 NAKIVUBO WAR MEMORIAL STADIUM (NWMS) ............................................................. 34 2.3 AUDITS IN PROGRESS ...................................................................................................... 36 CHAPTER THREE .......................................................................................................................................................... 37 3.1 UNQUALIFIED AUDIT OPINION WITH EMPHASIS OF MATTER PARAGRAPHS.............. 37 3.1.1 NILE HOTEL INTERNATIONAL LIMITED (31st DECEMBER 2008) ................................... 37 3.1.2 UGANDA COFFEE DEVELOPMENT AUTHORITY (30TH SEPTEMBER 2008) ...................... 37 3.1.3 NATIONAL DRUG AUTHORITY (30TH JUNE 2009) ............................................................ 38 3.1.4 CABLE CORPORATION LIMITED (31ST DECEMBER 2008) ............................................... 38 3.1.5 UGANDA NATIONAL COUNCIL OF SCIENCE AND TECHNOLOGY (30TH JUNE 2008) ...... 38 3.1.6 UGANDA NATIONAL COUNCIL OF SCIENCE AND TECHNOLOGY (30TH JUNE 2009) ...... 38 3.1.7 AMBER HOUSE LIMITED (31ST DECEMBER 2008) .......................................................... 39 3.1.8 UGANDA PRINTING AND PUBLISHING CORPORATION (30TH JUNE 2009) ................... 39 3.1.9 NATIONAL COUNCIL FOR CHILDREN (30TH JUNE 2007) ................................................ 40 3.2 QUALIFIED OPINIONS ...................................................................................................... 40 3.2.1 NATIONAL WATER AND SEWERAGE CORPORATION (30th JUNE 2009) ....................... 40 5 3.2.2 UGANDA AIR CARGO CORPORATION (30TH JUNE 2008) ................................................ 40 3.2.3 NATIONAL CURRICULUM DEVELOPMENT CENTRE (31ST DECEMBER 2004) ................. 41 3.2.4 NATIONAL CURRICULUM DEVELOPMENT CENTRE (31ST DECEMBER 2005) ................. 41 3.2.5 UGANDA DEVELOPMENT BANK (31ST DECEMBER 2008) ................................................. 41 3.2.17 UGANDA PROPERTY HOLDINGS LIMITED (30TH JUNE 2009) ...................................... 50 3.2.18 UGANDA SEEDS LTD (30TH JUNE 2007) ......................................................................... 50 3.2.24 NATIONAL COUNCIL FOR CHILDREN (30TH JUNE 2005) .............................................. 54 3.2.25 NATIONAL CURRICULUM DEVELOPMENT CENTRE ....................................................... 55 3.3 QUALIFIED OPINIONS
Load more

Recommended publications
  • The Republic of Uganda Report of the Auditor
    THE REPUBLIC OF UGANDA REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA AIR CARGO CORPORATION FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2016 OFFICE OF THE AUDITOR GENERAL UGANDA TABLE OF CONTENTS LIST OF ACROYNMS ...................................................................................................... iii 1.0 INTRODUCTION .................................................................................................. 1 2.0 BACKGROUND INFORMATION .............................................................................. 1 3.0 ENTITY FINANCING ............................................................................................ 1 4.0 OBJECTIVES ....................................................................................................... 2 5.0 AUDIT OBJECTIVES ............................................................................................. 2 6.0 AUDIT PROCEDURES PERFORMED ....................................................................... 2 7.0 CATEGORIZATION AND SUMMARY OF FINDINGS .................................................. 3 7.1 Categorization of findings .................................................................................... 3 7.2 Summary of Findings ........................................................................................... 3 8.0 DETAILED FINDINGS ........................................................................................... 4 8.1 Failure to disclose value of Land ..........................................................................
    [Show full text]
  • Losing Ground.Pdf
    The Unprecedented Shrinking of Public Spaces LOSING and Land in Ugandan GROUND? Municipalities A publication of the Cities Alliance Joint Work Programme for Equitable Economic Growth in Cities By Paul. I. Mukwaya, Dmitry Pozhidaev, Denis Tugume, and Peter Kasaija © UNCDF and Cities Alliance 2018 AUTHORS Paul. I. Mukwaya, Department of Geography, Geo-informatics and Climatic Sciences, Makerere University, Kampala, Uganda Dmitry Pozhidaev, United National Capital Development Fund, Kampala, Uganda Denis Tugume, Department of Geography, Geo-informatics and Climatic Sciences, Makerere University, Kampala, Uganda Peter Kasaija, Department of Geography, Geo-informatics and Climatic Sciences, Makerere University, Kampala, Uganda JWP MANAGEMENT AND COORDINATION Rene Peter Hohmann, Cities Alliance Fredrik Bruhn, Cities Alliance GRAPHIC DESIGN Creatrix Design Group This publication was produced by Cities Alliance and the United Nations Capital Development Fund (UNCDF) as part of the Cities Alliance Joint Work Programme (JWP) for Equitable Economic Growth in Cities. The U.K. Department for International Development (DFID) chairs the JWP, and its members are the United Nations Capital Development Fund (UNCDF), UN-Habitat, Women in Informal Employment: Globalizing and Organizing (WIEGO), Commonwealth Local Government Forum (CLGF), Ford Foundation, Institute for Housing and Development Studies (IHS) at Erasmus University Rotterdam and the World Bank. Disclaimer: The views expressed in this publication are those of the author(s) and do not necessarily represent those of the Cities Alliance, the United Nations, including UNCDF and UNOPS, or the UK Department for International Development (DFID). 2 Losing Ground? SUMMARY There is increasing importance being attached to is to promote economic growth that benefits ALL public spaces and other municipal assets, such as citizens.
    [Show full text]
  • Medicines Registration Harmonisation in Africa
    SITUATION ANALYSIS STUDY ON MEDICINES REGISTRATION HARMONISATION IN AFRICA FINAL REPORT FOR THE EAST AFRICAN COMMUNITY (EAC) NOVEMBER 2010 SITUATION ANALYSIS STUDY ON MEDICINES REGISTRATION HARMONISATION IN AFRICA FINAL REPORT FOR THE EAST AFRICAN COMMUNITY (EAC) NOVEMBER 2010 AUTHORS Professor Leonard A. Kamwanja Professor John Saka Professor Abolade Awotedu Mr Iskari Fute Mrs Chimwemwe Chamdimba Mrs Margareth Ndomondo-Sigonda TABLE OF CONTENTS LIST OF TABLES iii LIST OF FIGURES iv ACRONYMS v FOREWORD vii ACKNOWLEDGEMENTS viii EXECUTIVE SUMMARY ix 1. BACKGROUND TO THE STUDY 1 1.1 OBJECTIVES 2 1.2 METHODOLOGY 2 2. EAST AFRICAN COMMUNITY 4 2.1 BACKGROUND 4 2.2 MEDICINES REGULATION HARMONISATION IN THE EAC 5 2.2.1 Developments in the harmonisation of medicines regulations 5 2.2.2 Overview of legal issues affecting medicines regulation in the region 7 2.2.2.1 National medicines policy 7 2.2.2.2 Legal instruments and provisions 7 2.2.2.3 Comprehensiveness of legislation 8 2.2.2.4 Legislation and regulations of partner states 10 2.2.2.5 Missions and functions of national medicines regulatory authorities 11 2.2.2.6 Decision-making process 12 2.2.2.7 Organisation and management of regulatory functions 13 2.2.2.8 Recommendations 14 2.3 MEDICINES REGULATORY HARMONISATION AND REGISTRATION SYSTEM 15 2.3.1 Legal and regulatory requirements 15 2.3.2 Guidelines for registration of medicines 15 2.3.3 Registration times and processes 16 2.3.3.1 Requirements for registration and marketing authorisation 16 2.3.3.2 Assessment of applications for the registration
    [Show full text]
  • Actwatch 2009 Supply Chain Survey Results Uganda May 2012
    Evidence for Malaria Medicines Policy ACTwatch 2009 Supply Chain Survey Results Uganda May 2012 Country Program Coordinator Co-Investigators Principal Investigator Mr. Peter Buyungo Benjamin Palafox Kara Hanson Edith Patouillard Program for Accessible Health, Sarah Tougher London School of Hygiene & Tropical Medicine Communication and Education Catherine Goodman Department of Global Health & Development (PACE) Uganda Immo Kleinschmidt Faculty of Public Health & Policy Plot 2, Ibis Vale 15-17 Tavistock Place Kololo, Kampala London School of Hygiene & Tropical Medicine London, UK WC1H 9SH Uganda Department of Global Health & Development Phone: +44 20 7927 2267 Phone: +256 31 2351100 Faculty of Public Health & Policy Email: [email protected] Email: [email protected] 15-17 Tavistock Place London, UK WC1H 9SH Phone: +44 20 7927 2389 Email: [email protected] Suggested citation: Palafox B, Patouillard E, Tougher S, Goodman C, Hanson K, Buyungo P, O’Connell K and the ACTwatch Group. 2012. ACTwatch 2009 Supply Chain Survey Results, Uganda. Nairobi: ACTwatch project, Population Services International. ACTwatch is a project of Population Services International (PSI), in collaboration with the London School of Hygiene & Tropical Medicine. The ACTwatch Group comprises of a number of individuals: PSI ACTwatch Central: PSI ACTwatch Country Program Coordinators: Tanya Shewchuk, Project Director Cyprien Zinsou, PSI/Benin Dr Kathryn O’Connell, Principal Investigator Sochea Phok, PSI/Cambodia Hellen Gatakaa, Senior Research Associate Dr. Louis Akulayi, SFH/DRC Stephen Poyer, Research Associate Jacky Raharinjatovo, PSI/Madagascar Illah Evans, Research Associate Ekundayo Arogundade, SFH/Nigeria Julius Ngigi, Research Associate Peter Buyungo, PACE/Uganda Erik Munroe, Research Associate Felton Mpasela, SFH/Zambia Tsione Solomon, Research Associate Meghan Bruce, Policy Advocate and Communications Specialist London School of Hygiene & Tropical Medicine: Dr.
    [Show full text]
  • My Personal Callsign List This List Was Not Designed for Publication However Due to Several Requests I Have Decided to Make It Downloadable
    - www.egxwinfogroup.co.uk - The EGXWinfo Group of Twitter Accounts - @EGXWinfoGroup on Twitter - My Personal Callsign List This list was not designed for publication however due to several requests I have decided to make it downloadable. It is a mixture of listed callsigns and logged callsigns so some have numbers after the callsign as they were heard. Use CTL+F in Adobe Reader to search for your callsign Callsign ICAO/PRI IATA Unit Type Based Country Type ABG AAB W9 Abelag Aviation Belgium Civil ARMYAIR AAC Army Air Corps United Kingdom Civil AgustaWestland Lynx AH.9A/AW159 Wildcat ARMYAIR 200# AAC 2Regt | AAC AH.1 AAC Middle Wallop United Kingdom Military ARMYAIR 300# AAC 3Regt | AAC AgustaWestland AH-64 Apache AH.1 RAF Wattisham United Kingdom Military ARMYAIR 400# AAC 4Regt | AAC AgustaWestland AH-64 Apache AH.1 RAF Wattisham United Kingdom Military ARMYAIR 500# AAC 5Regt AAC/RAF Britten-Norman Islander/Defender JHCFS Aldergrove United Kingdom Military ARMYAIR 600# AAC 657Sqn | JSFAW | AAC Various RAF Odiham United Kingdom Military Ambassador AAD Mann Air Ltd United Kingdom Civil AIGLE AZUR AAF ZI Aigle Azur France Civil ATLANTIC AAG KI Air Atlantique United Kingdom Civil ATLANTIC AAG Atlantic Flight Training United Kingdom Civil ALOHA AAH KH Aloha Air Cargo United States Civil BOREALIS AAI Air Aurora United States Civil ALFA SUDAN AAJ Alfa Airlines Sudan Civil ALASKA ISLAND AAK Alaska Island Air United States Civil AMERICAN AAL AA American Airlines United States Civil AM CORP AAM Aviation Management Corporation United States Civil
    [Show full text]
  • Mumbai's Kala Ghoda Gets a New Culinary Destination with The
    July-September 2018 Mumbai's Kala Ghoda gets a New Culinary Destination with the launch of RUE DU LIBAN After delighting Mumbaikars with a hearty Italian menu served at their award winning restaurant – Gustoso, Indianapoli Hospitality is ready to take your palates on a journey through the Levant at their newly launched restaurant – Rue Du Liban. Housed in a heritage building in the heart of South Mumbai at the iconic Kala Ghoda, the restaurant is a visual delight. Brainchild of Mr. Jay Mehta, this gourmet destination has been launched in association with his partners Mr. Sam Malde and Ms. Arja Shridhar. COVER STORY July-September 2018 2 Luxury at its Best Rue Du Liban's menu is specially curated to bring you the taste of authentic Levantine cuisine. For those who do not know, Levantine cuisine has a strong multi-cultural influence that includes a delectable fare with traces that are century old, all amalgamated together – from Phoenicians, Turks, Lebanese, Jews and the French. Spread across a luxurious 3200 sq.ft. of space, the plush Art-Deco inspired interiors are accentuated by royal burgundy banquettes. Dale Atkinson, from the London-based designed firm Rosendale Design has given a royal touch to the ambiance with decorative elements like custom lamps, brass work, hand-painted olive leaves on green walls and bespoke glass leaves hanging from the ceiling. Not just the interiors, the crockery at the restaurant spells royalty as well. Specially handcrafted crockery commissioned by Pune-based Curators of Clay along with a range of glamorous brassware from Udaipur-based Baarique exhibit subtle designs that remains exclusive to Rue Du Liban.
    [Show full text]
  • National Consultation to Identify Elements of a National Action Plan
    National Consultation to identify elements of a National Action Plan or strategy for the implementation of the Rotterdam Convention in Uganda 1-5 March 2010, Entebbe, Uganda 1 THE ROTTERDAM CONVENTION ON THE PRIOR INFORMED CONSENT PROCEDURE FOR CERTAIN HAZARDOUS CHEMICALS AND PESTICIDES IN INTERNATIONAL TRADE SECRETARIAT OF THE ROTTERDAM CONVENTION Food and Agriculture Organization of the United Nations Environment Programme (UNEP) United Nations (FAO) International Environment House Viale delle Terme di Caracalla 11-13, Chemin des Anémones 00100 Rome, Italy. CH – 1219 Châtelaine Tel: (+39 06) 5705 3441 Geneva, Switzerland. Fax: (+39 06) 5705 6347 Tel: (+41 22) 917 8296 E-mail: [email protected] Fax: (+41 22) 917 8082 E-mail: [email protected] 2 Table of Contents Introduction .......................................................................................................................................... 4 Meeting flow.......................................................................................................................................... 6 Agenda and timetable......................................................................................................................... 10 Executive Summary of Uganda’s draft National Action Plan or elements of a strategy for the implementation of the Rotterdam Convention:............................................................................... 13 Elements of Uganda’s National Action Plan for the implementation of the Convention............. 15 Presentations from stakeholders
    [Show full text]
  • Uganda Chapter Annual Programmes Narrative Report for the Period January
    FORUM FOR AFRICAN WOMEN EDUCATIONALISTS (FAWE) UGANDA CHAPTER ANNUAL PROGRAMMES NARRATIVE REPORT FOR THE PERIOD JANUARY – DECEMBER 2016 Plot 328, Bukoto Kampala P.O. Box 24117, Kampala. Tel. 0392....... E-mail: [email protected] Website: www.faweuganda.org 1 1.0 Introduction This annual programme narrative report for the year ending 2016 has been prepared as a reference document for assessing progress of activities implemented by FAWEU during the period under review (i.e. Jan – Dec 2016). The report provides feedback on the progress made in the achievements of set goals, objectives and targets and the challenges met in implementation of activities during the period January – December 2016. 1.2 Overview of the FAWEU Programme The FAWEU programme comprises of a number of projects where majority of them run for a period ranging from one year to three years. The projects address different aspects that are very critical in the empowerment of women and girls to enable them fully participate in the development at all levels. The aspects include; the scholarship component (i.e. school fees/Tuition fees and functional fees, scholastic materials and basic requirements, meals and accommodation and transport), the Advocacy component for awareness creation and fostering positive practices and strategies among different stakeholders for learning and development. Such aspects include; Adolescent Sexual reproductive health (awareness raising through provision of age appropriate information and advocacy), Violence Against, mentoring, counselling and guidance among others. 1. SCHOLARSHIP PROGRAM In a bid to enable vulnerable children from disadvantaged backgrounds, FAWEU provides educational support in collaboration with different funders. These include the following; 1.1 KARAMOJA SECONDARY SCHOOL SCHOLARSHIP FAWEU and Irish Aid have been in partnership since 2005 implementing a secondary education programme for vulnerable girls 65% and boys 35%.
    [Show full text]
  • Información Práctica Para La Estancia En Uganda
    OFICINA ECONÓMICA Y COMERCIAL DE ESPAÑA EMBAJADA NAIROBI DE ESPAÑA INFORMACIÓN PRÁCTICA PARA LA ESTANCIA EN UGANDA ANTES DE LLEGAR A UGANDA Visado Para viajar a Uganda desde España se obtiene el visado a través de la embajada de Uganda en París. No se garantiza la obtención del visado en los aeropuertos de llegada o puestos fronterizos. Los requisitos para la obtención del visado son: 1. Pasaporte o documento de viaje con una validez mínima de 6 meses. 2. Dos solicitudes originales de visado completas y firmadas. 3. Dos fotografías tamaño pasaporte. 4. Copia del billete de ida y vuelta. 5. Reserva de hotel o carta de invitación de la institución ugandesa (se imprime, se firma y se escanea en color para ser enviada por e-mail al solicitante). 6. Las tasas del visado son: a. Visado ordinario o de turismo con validez de 30 días: 120€ b. Visado múltiple con validez de 6 a 12meses: 180€ c. Visado múltiple con validez de 24 meses: 225€ El coste de tramitación del visado incluye: envío por mensajería a la Embajada de Uganda en París, pago de la tasa consular del visado, transferencia del coste del visado y coste del regreso al domicilio del solicitante. Forma de pago: giro postal inmediato en Correos a nombre del Consulado Honorario de Uganda, indicando como referencia el nombre del solicitante/empresa/ONG. El importe debe llegar antes o al mismo tiempo que la documentación. Ninguna solicitud de visado será tramitada sin haber sido pagada. Contacto embajadas Embajada de Uganda (ubicada en París) Dirección: Avenue Raymond Poincaré 13, Paris, 75116 Teléfono: 00 33 (0)1 56 90 12 20 Fax: 00 33 (0)1 45 05 21 22 E-mail: [email protected] Página web: http://www.ugandaembassyparis.net/ 1 CBA BUILDING MARA & RAGATI ROADS, UPPER HILL P.O.B.
    [Show full text]
  • The Income Tax Act Cap.340 4
    The Income Tax Act Cap.340 4 THE REPUBLIC OF UGANDA - 1 - Domestic Tax laws Uganda Preface This Handbook containing an up-to-date reproduction of Uganda’s principal tax laws is intended for use by Tax Administrators, Tax Practitioners, Taxpayers, Students and any interested persons. The tax legislation covered in this reproduction include: 1. The Income Tax Act (ITA), Cap.340, as amended; 2. The Value Added Tax Act (VATA), Cap.349, as amended; 3. Subsidiary Legislation and Legal Notices under the Income Tax Act and the Value Added Tax Act; 4. Practice Notes under the ITA and VATA issued by the Commissioner General of the Uganda Revenue Authority; 5. Statutory Instruments under the Gaming and Pool Betting (Control and Taxation) Act, Cap.292; 6. The East African Community Double Taxation Agreement; 7. A listing of Uganda’s Double Taxation Agreements; 8. Extracts from the Finance Acts & Fees under various Enactments; 9. Excise Tariff Rates. In reviewing this updated version, the “Reprint of the Income Tax Act and the Value Added Tax Act” [as at 19th October 2012] by the Uganda Law Reform Commission was used as an authentic reference for conformity. The reprint consolidates the Income Tax Act, Cap 340, the Value Added Tax Act, Cap 349 and Statutory Instruments made thereunder since the revised edition of the Laws of Uganda 2000. - 1 - Domestic Tax Laws Uganda Disclaimer This reproduction of Uganda’s tax legislation is the personal effort of the undersigned in his capacity as a former employee of Uganda Revenue Authority, and now a private Tax and Legal Consultant with Grant Thornton Taxation Services Ltd.
    [Show full text]
  • U.S. Department of Transportation Federal
    U.S. DEPARTMENT OF ORDER TRANSPORTATION JO 7340.2E FEDERAL AVIATION Effective Date: ADMINISTRATION July 24, 2014 Air Traffic Organization Policy Subject: Contractions Includes Change 1 dated 11/13/14 https://www.faa.gov/air_traffic/publications/atpubs/CNT/3-3.HTM A 3- Company Country Telephony Ltr AAA AVICON AVIATION CONSULTANTS & AGENTS PAKISTAN AAB ABELAG AVIATION BELGIUM ABG AAC ARMY AIR CORPS UNITED KINGDOM ARMYAIR AAD MANN AIR LTD (T/A AMBASSADOR) UNITED KINGDOM AMBASSADOR AAE EXPRESS AIR, INC. (PHOENIX, AZ) UNITED STATES ARIZONA AAF AIGLE AZUR FRANCE AIGLE AZUR AAG ATLANTIC FLIGHT TRAINING LTD. UNITED KINGDOM ATLANTIC AAH AEKO KULA, INC D/B/A ALOHA AIR CARGO (HONOLULU, UNITED STATES ALOHA HI) AAI AIR AURORA, INC. (SUGAR GROVE, IL) UNITED STATES BOREALIS AAJ ALFA AIRLINES CO., LTD SUDAN ALFA SUDAN AAK ALASKA ISLAND AIR, INC. (ANCHORAGE, AK) UNITED STATES ALASKA ISLAND AAL AMERICAN AIRLINES INC. UNITED STATES AMERICAN AAM AIM AIR REPUBLIC OF MOLDOVA AIM AIR AAN AMSTERDAM AIRLINES B.V. NETHERLANDS AMSTEL AAO ADMINISTRACION AERONAUTICA INTERNACIONAL, S.A. MEXICO AEROINTER DE C.V. AAP ARABASCO AIR SERVICES SAUDI ARABIA ARABASCO AAQ ASIA ATLANTIC AIRLINES CO., LTD THAILAND ASIA ATLANTIC AAR ASIANA AIRLINES REPUBLIC OF KOREA ASIANA AAS ASKARI AVIATION (PVT) LTD PAKISTAN AL-AAS AAT AIR CENTRAL ASIA KYRGYZSTAN AAU AEROPA S.R.L. ITALY AAV ASTRO AIR INTERNATIONAL, INC. PHILIPPINES ASTRO-PHIL AAW AFRICAN AIRLINES CORPORATION LIBYA AFRIQIYAH AAX ADVANCE AVIATION CO., LTD THAILAND ADVANCE AVIATION AAY ALLEGIANT AIR, INC. (FRESNO, CA) UNITED STATES ALLEGIANT AAZ AEOLUS AIR LIMITED GAMBIA AEOLUS ABA AERO-BETA GMBH & CO., STUTTGART GERMANY AEROBETA ABB AFRICAN BUSINESS AND TRANSPORTATIONS DEMOCRATIC REPUBLIC OF AFRICAN BUSINESS THE CONGO ABC ABC WORLD AIRWAYS GUIDE ABD AIR ATLANTA ICELANDIC ICELAND ATLANTA ABE ABAN AIR IRAN (ISLAMIC REPUBLIC ABAN OF) ABF SCANWINGS OY, FINLAND FINLAND SKYWINGS ABG ABAKAN-AVIA RUSSIAN FEDERATION ABAKAN-AVIA ABH HOKURIKU-KOUKUU CO., LTD JAPAN ABI ALBA-AIR AVIACION, S.L.
    [Show full text]
  • Registration and Local Production of Essential Medicines in Uganda Petra Brhlikova1* , Karen Maigetter2, Jude Murison3, Amon G
    Brhlikova et al. Journal of Pharmaceutical Policy and Practice (2020) 13:31 https://doi.org/10.1186/s40545-020-00234-2 RESEARCH Open Access Registration and local production of essential medicines in Uganda Petra Brhlikova1* , Karen Maigetter2, Jude Murison3, Amon G. Agaba4, Jonans Tusiimire4 and Allyson M. Pollock1 Abstract Background: Universal access to high quality essential medicines is critical to sustainable development (SDG 3.8). However low- and middle-income countries struggle to ensure access to all medicines on their national essential medicines lists (EML). Market registration is the first step in determining both access and availability yet the extent to which essential medicines are registered for use at country level is not known. Companies apply for a marketing authorisation, however low price or lack of a market is a disincentive. Local production has been promoted to ensure availability of essential medicines but research in this area is also limited. Methods: The study took place between 2011 and 2015. We systematically examined the registration status of medicines and vaccines listed in the Ugandan 2012 EML and conducted 20 interviews with regulators, ministry of health representatives, donors, and pharmaceutical producers and analysed quality assurance issues affecting registration, procurement, and local production of medicines in Uganda. In 2017 we conducted a further three interviews to clarify issues around non-registration of essential medicines highlighted by our analysis. Results: Of the 566 essential medicines and vaccines nearly half (49%; 275/566) had no registered product in 2012. Of the 3130 registered products, just over a quarter (28%; 880/3130) were listed on the EML.
    [Show full text]