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 KANUNGU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2017

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

LIST OF ACRONYMS ...... 3 Opinion ...... 4 Basis for Opinion ...... 4 Key Audit Matters ...... 5  Utilization of Medicines and Health Supplies ...... 5  Understaffing at the Health Centre IVs ...... 6  Expired drugs ...... 6 Emphasis of matter ...... 7  Unpaid salary and pension arrears ...... 7 Other Matters ...... 7  Failure to Implement Budget as approved by Parliament ...... 7  Understaffing at the district ...... 8  Irregular Direct Procurements ...... 8  Lack of land titles ...... 9 Management’s Responsibility for the Financial Statements ...... 9 Auditor’s Responsibilities for the Audit of the Financial Statements ...... 10 APPENDICES ...... 13 APPENDIX 1: NON DISPOSAL OF EXPIRED DRUGS ...... 13 Appendix 2: Understaffing at the District Headquarters ...... 16 Appendix 3: Unjustified Direct Procurements ...... 16 APPENDIX 4: UNTITLED DISTRICT LAND ...... 18

List of Acronyms BOQ Bills of Quantities C/U Church of Uganda CAO Chief Administrative Officer DEO District Education Officer DLG District Local Government EMHS Essential Medicines and Health Supplies FY Financial Year GOU Government of Uganda HC Health Centre IFMS Integrated Financial Management System ISSAI International Standards of Supreme Audit Institution KCCA Kampala Capital City Authority KMs Kilometers LGFAM Local Governments Financial and Accounting Manual 2007 LGFAR Local Governments Financial and Accounting Regulations 2007 LGMSD Local Government Management and Service Delivery MMHS Management of Medicines and Heath Supplies MoFPED Ministry of Finance Planning and Economic Development MoH Ministry of Health NFA National Forestry Authority NMS National Medical Stores P/S Primary School PFMA Public Finance Management Act 2015 PPDA Public Procurement and Disposal of Assets UGX Uganda Shillings URF Uganda Road Fund UWEP Uganda Women Enterprise Project YLP Youth Livelihood Programme

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KANUNGU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2017

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the financial statements of Kanungu District Local Government which comprise the Statement of Financial Position as at 30th June 2017, 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 Kanungu District Local Government For the year ended 30th June 2017 are prepared, in all material respects in accordance with section 51 of the Public Finance Management Act, 2015 and the Local Government Financial and Accounting Manual, 2007.

Basis for Opinion I conducted my audit in accordance with International Standards for Supreme Audit Institutions (ISSAIs) and the National Audit Act 2008. 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 Kanungu District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act 2008, the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to my audit of the financial statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. 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 key audit matters to be communicated in my report;

 Utilization of Medicines and Health Supplies The Management of Medicines and health Supplies Manual indicates that medicines and health supplies form the second biggest expenditure in the health sector after human resources. The security of medicines must be ensured at all levels to prevent theft, abuse, misuse and wastage.

Consequently in the course of auditing the District’s financial statements, I considered the utilization of medicines and medical supplies as an area of focus. The audit focused on the procedures, processes, tools and documentation used to manage medicines and medical supplies which included;

 Involving external expertise in identifying the sample of tracer medicines and medical supplies, and developing data collection tools.  Selecting medicines and medical supplies to trace their utilization in the hospital.  Analysing the delivery cycles, balances on stock cards and order levels to ascertain stock outs.

 Obtaining and checking the records relating to the expired medicines and also inspecting the storage practices.

 Establishing the availability of key human resource personnel to ensure that medicines and medical supplies are not wasted as explained in the Management of Medicines and medical Supplies Manual.

 I obtained the approved structure and compared it with the list of existing staff.

I considered preselected samples of Kambuga Hospital and Kanungu HC IV and made the following observations;

 Understaffing at the Health Centre IVs It was observed that out of 182 approved positions, 103 (56.6%) positions were filled, leaving 79 (43.4%) positions vacant at Kambuga Hospital while out of 96 approved positions at Kanungu HC IV, only 84 positions (87.5%) positions were filled, leaving 12(12.5%) posts vacant at Kanungu HC IV. Under staffing overstretches the available staff beyond their capacity, creates job related stress to the fewer staff and negatively affects the level of public service delivery to the community.

The Accounting Officer explained that he sought authority to recruit, but by the time of audit the recruitment process was not complete. In addition, the Ministry of Public Service cleared recruitment of some posts and they are now filled up.

The Accounting Officer was advised to continue engaging relevant authorities to address the matter.

 Expired drugs Part 9 – of the Management of Medicines and Health Supplies (MMHS) manual requires that expired items should be properly recorded, placed in a designated area and destroyed in accordance with the local regulations. I obtained and checked the records relating to the expired medicines and also inspected how they are stored. I observed that units of assorted expired non-essential medicines and health supplies had expired and had not been destroyed as shown in appendix 1.

According to the Accounting Officer, disposal of expired drugs is handled by Ministry of Health Policy on disposal of expired drugs. He further explained that expiries are caused by policy shifts which favour some new drugs over already stocked drugs in the country.

The Accounting Officer was advised to liaise with NMS and have expired drugs disposed of.

Emphasis of matter I consider it necessary to communicate the following matter other than those presented or disclosed in the financial statements:

 Unpaid salary and pension arrears An amount included under note 6 to the financial statements is salary arrears of UGX.39, 574,760 and pension arrears of UGX.23,221,917 . Accumulation of salary and pension arrears poses challenges to the claimants and may lead to public outlay.

The Accounting Officer attributed arrears to delayed acquisition of the tax identification numbers (TINs) by the staff appointed towards the close of the financial year. The Ministry of Finance, Planning and Economic Development did not provide funds to pay for pensions.

The Accounting Officer was advised to continue liaising with the relevant authorities to ensure that the salary and pension arrears are paid.

Other Matters In addition to the Key Audit Matter raised above, I consider it necessary to communicate the following matter(s) other than those presented or disclosed in the financial statements:

 Failure to Implement Budget as approved by Parliament 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.

However, I observed that out of the budgeted revenue of UGX.471, 213,314 the district received UGX.375,410,050 (80%) resulting into a shortfall of UGX.95,803,264 (20%). However, I noted that a number of planned outputs for an amount of UGX.365, 013,866 were not implemented. The most greatly affected outputs included; Installation of ultra sound equipment in Kambuga Hospital, renovation of Kambuga hospital and works on some roads. In some instances all activities were not implemented despite the fact that funds required were released occasioning unspent balance of UGX.269,210,602

Failure to implement activities denies service to the beneficiary communities and defeats the purpose for which budgeting and budgetary controls are instituted.

The Accounting Officer attributed the shortfall in local revenue to defaults by some bidder, revenue contractors and laxity by some sub county leaders to collect revenue and unstable network link of the integrated Financial Management systems which kept on and off in the fourth Quarter for the unspent balance as at 30th June 2017.

The Accounting Officer was advised to engage the relevant authorities and ensure that budget deficiencies are addressed so that all the allocated funds are released and all activities are implemented according to the budget as approved by parliament.

 Understaffing at the district The district has an approved staff structure of 1,716 positions. Out of the approved staff structure, only 1,058 were filled leaving a staffing gap of 658 (47 %) as shown in appendix 2.

Understaffing overstretches the available staff beyond their capacity, creates job related stress to the fewer staff and negatively affects the level of public service delivery to the community.

The Accounting Officer explained that understaffing was as a result of inadequate wage allocation.

The Accounting Officer should continue engaging the Ministry of Public Service, the Ministry of Local Government and the Ministry of Finance, Planning and Economic Development to ensure that vacant positions are filled.

 Irregular Direct Procurements Regulation 40(1) of LGPPDA, 2006; allows the use of the direct procurement method only where exceptional circumstances prevent the use of competition; and the Contracts Committee shall approve a direct procurement method. The exceptional circumstances include emergency cases; series are available from only one provider and procurements where no advantage can be obtained by further completion etc. However, it was observed that direct procurements worth UGX.77, 149,912 were undertaken without justification as shown in Appendix 3. Direct procurements may lead to loss of government revenue since no competition was undertaken.

The Accounting Officer explained that the district was a hard to reach district with few service providers.

The Accounting Officer was advised to ensure that direct procurement method is applied as required by regulations.

 Lack of land titles Regulation 58(4) of the Local Governments Financial and Accounting Regulations, 2007 requires that the properties and assets of a local government shall be properly registered, titles issued, and valued for both movable and immovable properties and assets. However, it was observed that the district lacks titles to the land where its premises are located and other pieces of land as owned by the district as shown in appendix 4.

There is a risk that the district land is exposed to encroachment which later leads to litigation in courts of law arising from land disputes between the district and the Community.

The Accounting Officer acknowledged the shortcoming and explained that the land was not titled due to limited funds. However, the district plans to budget for some pieces of land to be titled.

The Accounting Officer was advised to ensure that land titles are secured.

Management’s Responsibility 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 Kanungu 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 Local Government’s ability to continue delivering its mandate, disclosing, as

9 applicable, matters related to affecting the delivery of the mandate of the Municipal Council, and using the Local Governments Financial and Accounting Manual, 2007 and Public Finance Management Act, 2015 unless the Accounting Officer has a realistic alternative to the contrary.

The Accounting Officer is responsible for overseeing the District Local Government’s financial reporting process.

The Accounting Officer responded that the Head of Finance has put in place procedures and policies for risk management in particular a clear and distinct segregation of duties is in place that ensures that the duties of each staff in finance is independently checked. No single staff can effect payment to the end alone. Key and lock procedures are in place for cash and printed stationery and other valuable documents.

Auditor’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 the 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 judgment 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 our 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 District’s internal control.  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by 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 municipal’s ability to deliver its mandate. 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 District Local Government to fail to deliver its mandate.  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 him/her 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.

John F.S. Muwanga AUDITOR GENERAL 7th December, 2017

APPENDICES APPENDIX 1: NON DISPOSAL OF EXPIRED DRUGS Name of Sour Date of Expiry Quanti Uni Val Cause Healt Expired ce manufact date/ ty t ue h Unit Medicine ure Batch No. pric e Lamivude/Zidovid GoU N/a N/a 01/2017 15 N/a N/a Over Kambu ine 30/ 60mg 3035617 stocking ga Hospit al Lamivudine/Zidov GoU N/a N/a 10/2016- 726 N/a N/a Over Kambu udine 1/2017 stocking ga E132173- Hospit 3035617 al Atanzanavir GoU N/a N/a 12/ 2016 75 N/a N/a Overstock Kambu 3037267 ing ga Hospit al methylergonovine GoU N/a N/a 1/4/2017 200 N/a N/a over Kambu injection cf505x stocking ga Hospit al Ephedrine GoU N/a N/a 1/2/2017 10 N/a N/a N/a Kambu injection 0024457 ga Hospit al salbutamol GoU N/a N/a GA50131 40 N/a N/a N/a Kambu nebulizer solution 12/2016 ga Hospit al salbutamol GoU N/a N/a 1/2/2017 80 N/a N/a N/a Kambu nebulizer solution CN42021 ga Hospit al Uristics GoU N/a N/a 05/2017- 47 N/a N/a N/a Kambu 1/2017 ga 150630, Hospit 406171, al

150131 Red top GoU N/a N/a 10/2016 4 N/a N/a N/a Kambu vacutainer tubes 5174374 ga Hospit al magnesium GoU N/a N/a 1/5/2017 20 N/a N/a N/a Kambu Sulphate injection NJ401X ga Hospit al Streptomycin GoU N/a N/a 1/3/2017 71 N/a N/a N/a Kambu injection 40301 ga Hospit al Acyclovir Tablets GoU N/a N/a T35011 10 N/a N/a N/a Kambu 8/2016 ga Hospit al Prima CD4 GoU N/a N/a 10/2016 600 N/a N/a N/a Kambu 13155 ga Hospit al Abacavir 60mg GoU N/a N/a PB5032 126 N/a N/a N/a Kambu 1/2017 ga Hospit al Stat Pak GoU N/a N/a 2/2017 12 N/a N/a N/a Kambu 33Q3Q615 ga Hospit al Oral morphine GoU N/a N/a 25/1/2017 9 N/a N/a N/a Kambu 16-02 ga Hospit al Septrine 120mg GoU N/a N/a 3/2017 3000 N/a N/a N/a Kambu CX240300 ga Hospit al Abacavir 600mg GoU N/a N/a 3/2017 432 N/a N/a N/a Kambu

PA51166 ga Hospit al Nevirapine GoU N/a N/a 3/2017 1 N/a N/a N/a Kambu 3039473 ga Hospit al Atazanavir GoU N/a N/a 4/2017 27 N/a N/a N/a Kambu CM55043 ga Hospit al Nevirapine syrup GoU N/a N/a 3/2017 4 N/a N/a N/a Kambu 50458 ga Hospit al septrin 120mg GoU N/a N/a 3/2017 4000 N/a N/a N/a Kambu 240220 ga Hospit al Acyclovir tablets GoU N/a N/a 3/2017 10 N/a N/a N/a Kambu T5504 ga Hospit al Lamivudine/Zidov GoU N/a N/a 3031904 1,010 N/a Over Rugye udine stocking yo 30mg/60mg HCIII VITAMIN K1 NMS Dec- Dec-16 10 N/a N/a SHORT Kanun 13 EXPIRELY gu HC IV HCG STRIPS NMS Mar-17 13 N/a N/a N/a Kanun gu HC IV DIAZAPAM NMS Jun- May-17 100 N/a N/a Kanun 14 gu HC IV 10,65 2

Appendix 2: Understaffing at the District Headquarters Title APPROVED NO FILLED VACANT

Chief Administrative Officer’s office 3 1 2

Administration department 26 13 13

Statutory bodies 9 5 4 Procurement and disposal unit 3 2 1 Natural resources department 18 8 10

Works department 22 8 14 Production department 14 11 3 Internal Audit department 6 4 2 Finance department 19 14 5 Planning unit 6 3 3 Health department 11 9 2 Education department 10 5 5 Community department 9 7 2 Sub county staff 200 96 104 PHC 575 349 226 Total 931 535 396

Appendix 3: Unjustified Direct Procurements Inv Invoi Payee Remit-To Details Am Details of oice ce Bank oun Audit Dat Num Account t Findings/Con e ber Name trol Failures 6/21 PV- BYAMUKAMA KANUNGU Verifying tea seedlings in the 4,50 Unjustified /201 S0191 MATHIAS DISTRICT field 0,00 direct 7 7 TSA 0 procurement 2/3/ PV- SHABAN KANUNGU Monitoring Government 2,45 Unjustified 2017 S0081 ADAM DIST schools 0,00 direct 3 IMPREST 0 procurement ACCOUNT 12/2 PV- OSMUS KANUNGU OSMUS ENGINEERING 5,007 Unjustified 2/20 PN00 ENGINEERIN DISTRICT LIMITED ,662 direct 16 001 G LIMITED TSA procurement

10/2 PV- SUNDAY KANUNGU Order ADV-00224 1,26 Unjustified 5/20 S0029 CHARLES DIST 0,00 direct 16 7 IMPREST 0 procurement ACCOUNT 6/15 PV- SHABAN KANUNGU Purchase of 4 tyres, Seat 3,40 Unjustified /201 S0178 ADAM DISTRICT cover LG 0026-45 0,00 direct 7 2 TSA 0 procurement 12/1 PV- KANUNGU KANUNGU Purchase of vehicle tyres 3,04 Unjustified 5/20 S0048 DIST DISTRICT 0,00 direct 16 8 IMPREST TSA 0 procurement ACCOUNT 6/5/ PV- SUNDAY KANUNGU Fuel for Education 3,00 Unjustified 2017 S0163 CHARLES DISTRICT department activities 0,00 direct 8 TSA 0 procurement 12/8 PV- MUSHABE KANUNGU Payment for office stationary 2,40 Unjustified /201 FN00 GENERAL DISTRICT 6,40 direct 6 036 CONTRACTO TSA 0 procurement RS LTD 12/8 PV- GIST KANUNGU STATIONERY & TONER 2,05 Unjustified /201 FN00 TECHNOLOGI DISTRICT SUPPLIED 1,30 direct 6 038 ES LTD TSA 0 procurement 12/8 PV- MUSHABE KANUNGU Payment for office stationary 1,50 Unjustified /201 FN00 GENERAL DISTRICT 1,65 direct 6 040 CONTRACTO TSA 0 procurement RS LTD 6/15 PV- NYARAZIKAN KANUNGU Furnishing office with 1,46 Unjustified /201 S0177 A DISTRICT curtains and tables 0,00 direct 7 3 CHARLOTTE TSA 0 procurement 3/17 PV- BYARUHANG KANUNGU fuel for supervision-water 1,31 Unjustified /201 S0103 A AMBROSE DISTRICT 6,00 direct 7 9 TSA 0 procurement 4/7/ PV- KANUNGU KANUNGU Maintenance - Vehicle UG 1,30 Unjustified 2017 S0118 DIST DISTRICT 3174R 5,00 direct 8 IMPREST TSA 0 procurement ACCOUNT 12/7 PV- ABUDALLA KANUNGU Water quality surveillance 1,20 Unjustified /201 S0044 AZIZI DISTRICT training 0,00 direct 6 1 TSA 0 procurement

11/2 PV- TINO KANUNGU Purchase of a laptop 4,50 Unjustified 8/20 S0040 COMPUTERS DISTRICT 0,00 direct 16 3 (U) LTD TSA 0 procurement 9/21 PV- KANUNGU KANUNGU Order ADV-00073 1,92 Unjustified /201 S0007 DIST DISTRICT 0,00 direct 6 3 IMPREST TSA 0 procurement ACCOUNT 11/8 PV- BINGI KANUNGU Order ADV-00256 8,68 Unjustified /201 S0035 FRANCIS DISTRICT 0,00 direct 6 52 TSA 0 procurement 10/1 PV- BINGI KANUNGU Payment for routine 7,25 Unjustified 3/20 S0026 FRANCIS DISTRICT mechanised maintanance 1,00 direct 16 4 TSA works on Kihihi-Matanda 0 procurement Kameme road 2/22 PV- BRIEFLY KANUNGU repairing mv lg-0003-045 7,69 Unjustified /201 WK00 AUTO DISTRICT 8,60 direct 7 062 GARAGE TSA 0 procurement SERVS LTD 12/1 PV- FAW AFRICA KANUNGU Repair of district grader 10,5 Unjustified 9/20 WK00 GROUP DISTRICT 70,3 direct 16 042 LIMITED TSA 00 procurement 12/1 PV- BRIEFLY KANUNGU BRIEFLY AUTO GARAGE 2,63 Unjustified 5/20 HE00 AUTO DISTRICT SERVS LTD 2,00 direct 16 005 GARAGE TSA 0 procurement SERVS LTD Total 77, 149 ,91 2

APPENDIX 4: UNTITLED DISTRICT LAND KANUNGU TOWN COUNCIL WARD VILLAGE PARTCULARS; SOURCE APP. STATUS development AREA nature, tenure, rent if any or other useful information.

Western Kanungu Town Council Built out of Untitled commercial LGDP Funds. building in the 0.5 H Market place rented at 1.5 H 400,000= per month. Town council 5.6 H offices bought, taxi/bus park 5.7 H (freehold tenure) Kanungu playground inherited from Kirima sub county (Customary tenure).

District Administration Offices (freehold tenure). Kanungu health centre 1V (freehold tenure in process).

Northern Bushanja, Road Camp, All inherited I Acre Untitled Karubanda,Kicwamba Haruberera, from kirima Nyakihira - Karubanda, sub county the I/2 Karubanda Kichwamba mother local Acre government. 2 Acres Eastern Kifunjo Kifunjo Primary 3 Untitled school area. Acres Southern Kanjara –Muhoror Itembezo Road 1/4 Ward camp, ruvugo Acre water source, 1 Acre

Mushanje water source.

KIRIMA SUB COUNTY WARD VILLAGE/CELL PARTCULAR SOURCE APP. STATU S ARE S A Rutugund Bugarama/Nkambi Nyamahundu I5 Untitled a Rwere – NkambiKitongo Wetland Acres Bugarma – Rumira Forest I I/2 NkambiKanyankyende Reserve Road Acres Kacwekano – Camp 5 KanyankyendeKyeijanga Acres Kyeijanga I market,Ngoto Acres Wetland I covers Acres Bugamba, 3 Mabale and Acres Kenya areas I/2 Acres 20 Acres Kihanda Rwendahi Rugando 3 Untitled Ibarya Market Acres Keibumba – I/2 NyakatomaOmukambuKihand Hill Top Acres a Health Centre I/2 II Acres 5 Acres I Acres Bushura Ngoto This land Untitled covers areas 6 Rwamishe of Bugandaro, Exchange Acres Kingoongo Mutojo and d 3

Kazuuru Road Acres camp and Maruka. This land was got in exchange with Hon. Hamlet Mbabazi’s School. Rubimbwa Rwemarira Rubimbwa I Acre Untitled Health Centre I Acre Kasoni II I Acre

Ahakanyasi Tea Estate

RUGYEYO SUB-COUNTY PARISH VILLAGE/CELL PARTCULARS SOURCE APP. STATUS AREA Kashojwa Kabahesi Sub county land: Acquired 40 Untitled Headquarters Acres Health Unit Play Ground Kabungo Road camp Acquired I/4 Untitled Acre Kiragiro Land given to Acquired I/4 Untitled Karuru/Kajaragroup who Acre built a grinding mill (planted trees) Nyamutunfami Gravity water source Bought I Acre Untitled Nyarurambi Kiragiro Road camp Acquired I/4 Untitled Acre Kicwamba Parish land given to Acquired I Acre Untitled Kashojwa primary school (playground) Kitojo Karubanda Road camp Acquired I Acre Untitled Katungu Parish land was given to Acquired I Acre Untitled Nyakabungo Primary School Nyakabungo Market

(being questionable) Katungu Kagaashe – Parish land was given to Acquired I Acre Untitled Kabashaki Burora Tech. Institute ( there was a church before the institution was built) Bought Kayungwe Kayungwe Parish land was given to Acquired - Untitled Kayungwe primary school. Mishenyi Kinyamagabo (Omukayenje trading Bought - Untitled centre) land purchased by LC II. Land question. Untitled I Mukurwe Hill top 2 Mabaale Hill top 3 Kaatabishabo Hill top 4 Nyarurambi Hill top. These used to be Government land.

KAMBUGA SUB-COUNTY PARISH PARTCULARS VILLAGE APP. STATUS AREA Ruhandagazi Nyakatunguru Road camp Nyakatunguru I.5 Untitled Kambuga Rest House Acres Kambuga Kambugahospital(unknown though Mohokya 2.5 surveyed in the past) Acres 20 Acres Nyarugunda Rubaya land freehold tenure being Rutooma 500 Untitled processed. Kanungu district local Nyarugunda Acres. government and kinkizi development company in a farming partnership project. Katojo Nkambi Road Camp Katojo Katojo Tree land Kashuri Katojo plot Karukobora Bugongi Enengo road camp Kakinga I Acre Untitled

Ihembe road camp Ihembe I/2 Bugongi parish Bugongi Acre I/2 Acre Kiringa Kigando I Plot Untitled Kyampoza Rwakiringa Rwaburegye Rwanyamutukura Katete Katete Parish land Nyarugunda Untitled Ibarya Forest reserve /Katete Kishuro road camp Nshaka Forest reserve Katete grazing land; freehold tenure 44.9 being processed. H. Mburameizi forest

RUTENGA SUB-COUNTY PARISH VILLAGE/CEL PARTICULARS SOURCE APP.AREAS STATUS L Katojo Katagirameize Sub County Acquired 30 Acres Untitled Headquarters Health 3 Acres Centre III “ 3 Acres Rutenga Primary I Acres School Aharusisiro 2 Acres Kasenene road Camp. “ I/2 Acres Omubushenyi LC I Land Road Camp – near I Acre forest Reserve “ Parish. Biizi Parish land I/2 Acre Bugarika – I/4 Acre Nyarirengyere Parish land church Karengyere built there. Road I/4 Acre Rugando Camp formerly. Nutrition office built there.

Mafuga Kyamukombe Parish Land Acquired 2 Acre Untitled Nyakarambi Nyamiyaga Land “ I Acre Nyamugazi Karuhuza Land “ 2 Acres Bakundeine Wet land “ I0 Acres Kasharara wetland “ I I/2 Acres Kinaaba Bugoro Parish Land Acquired 5 Acres Untitled Nyabirehe Nyamiyaga Land “ I Acre Burebane Karuhuza Land “ 3 Acres Nyamugazi Wet land “ I I/2 Acres Bakundeine Kasharara Wetland “ Kanyamatembe Kinaaba parish Acquired 4 I/2 Acres Untitled Kiziba Headquarters “ 2 I/2 Acres Mukirwa Kiziba land “ 3 Acres Kanyamatembe Mukirwa Wetland “ 6 Acres Catholic Church Kanyampunu Wetland “ 3 Acres premises Kinaba Wetland & 5 Acres Rugyeyo primary school Mukirwa Wet land. Muramba Rwakatunguru& Parish land – trading Acquired 3 Acres Nyarushanje centre. ” I I/2 Acres cells Rwenjogyera Land “ I I/2 Acres Kyankere Nyamabare Land “ I I/2 Acres Rwemengo Ahakaragiro road “ 7 Acres Nyarushanje camp Bujongo swamp I Acres Mashenya/Kasii (Wetland) Ahakafunjo zi land.

KIHIHI SUB-COUNTY PARISH VILLAGE/CELL PARTICULA SOU APP. STATUS RS RCE AREA Rwanga Binyungu 1.5 Acres Untitled Rwemisisi Nkunda Nkunda Proposed Acqu 1.25 Acres Untitled Yerusarimu health Unit ired Plot Mwanjari 1 Acre Kibimbiri Kiruruma ‘B’ Farm land, 300 Acres Untitled Kanyinaburemano seed school,

Group farm ‘B’ refugee Kiruruma transit camp, proposed police training school. Bihomborwa Rutoma Parish I/2 Acre Untitled Bihomborwa Headquarters 2 Plots Buzaniro Health Unit I Plot Nyakatunguru Kiruruma Road camp Acqu I Acre Untitled Kyangabukama Road camp ired I Acre Karama Parish Acqu ¾ Acre Bugingo Headquarters ired Plot Nyamwegabira Owned by LC Boug I/4 Acre I ht Boug ht Karubeizi Kibungo Parish Acqu I Acre Untitled Rwamahamba Headquarters ired I Acre Nyamabare Owned by LC Acqu 400 Acre Muruhura Forest ired Nshaka Acqu ired Samaria Nyakashure I I/2 Acres Untitled Kabuga Matanda I/2 Ares Untitled Kihihi Town Market I/4 Acre Untitled Ndeeba I/3 Acre Bugongo I00 Acre Rushoroza Ibambiro Road camp 3 Acres Untitled Rwerere I/2 Acre Nyanga Nyanga I.5 Acres Untitled Nyakabungo I Plot Ishasha Town 50 Acres Board

KANYANTOROGO SUB-COUNTY PARISH VILLAGE/CELL PARTICULARS SOUR APP. STATUS CE AREA

Burema Nyaruhanga– Health Centre III Acquir I Acre Untitled Kahama Sub county ed 4 Acre Kashada Headquarters Acquir 50 ft x 50 Parish land with ed ft parish Bough Headquarters t Nyaruhanga I/4 Acre Kashanda – Parish land with Ruhandirwa banana Acquir I Acre plantations. ed 50ft x parish land I00ft Nyaruhanga – Acquir 50ft x Ahaburere Eucalyptus tree ed I00ft Kitokye – plantations Bough ahabuzaniro t Bough t Kishenyi Runyinya – Burambira parish Acquir Plot Untitled Kanyabuganga Headquarters ed Plot Kishayo – Kakindo Burambira coffee Acquir Buambira garden ed Forest reserve Bough between Kirima, t Kanyantorogo and Kambuga Burambira Kanyungusi – Ibarya Bough t Acquir ed

Nyamigoye Nyabubare Water tank Acquir I/4 Acre Untitled Nyabubare Formerly parish ed 5 Acres Headquarters Acquir e Kyajura Kyajura water I/2 Acre

Bushoro source I/4 Acre Parish land with Bough Eucalyptus trees t Acquir ed Bugiri – Road camp. Acquir I Acre Untitled Nyabihoko It is said to be ed Ishasha encroached by “ Bushoro Bushoro Acquir Playground used ed by BushoroPrimary school Kihembe Kengoma Parish land Acquir 4 Acres Untitled Karukara Vacant land ed 2I/2 Acres Kengoma Land is found in Acquir I/2 Acres trading centre ed Karukara Vacant land Acquir 2 I/2 Rwamagari Government land ed Acres given to church to I I/2 Kanyashande – plant trees Acquir Acres Kencrere formerlyKishunju ed P/s now football Acquir ground. ed

KAYONZA SUB-COUNTY PARISH VILLAGE/CELL PARTICULARS SOURCE APP. STATUS AREA Ntungamo Ahakirehe Health centre, Parish Acquired 2 Untitled Headquarters, Butogota Acquired Acres Market, Kayonza sub Acquired I5 county Headquarters, Acquired Acres Plot proposed market I/4 place under conflict with Acres MusinguziGaruga Tea 3 Plantation. Acres I0 Acres Bujengwe Hamayanja Coffee Nursery Bed Acquired I Acre Untitled

Tree wood lot Acquired 5 Acres Mukono Kanyashande Parish land Acquired Untitled LC I land Acquired Parish land Acquired OLC I Land Acquired Bujengwe Mushorero Parish land Acquired 1 00 Untitled Rwambugo Parish land Acquired Acres Kazahi Gomborola Headquarters Acquired KishandaHamayanja Parish land Acquired Untitled Parish paly ground Acquired Market place Acquired Bujengwe Primary School Acquired Questionable Government/Church owned

Byumba – Kyanya First Tea experiment Hamayanja done there Kajubwe Road camp Parish Headquarters Parish land Road camp Karangara Parish land Bought I00ft Untitled x 50ft Kyeshero Kyeshero Road camp Acquired Untitled Rwabutera Road camp Acquired Kyeshero Parish Headquarters Acquired Byeronde Parish land Acquired Kyandago Road camp Acquired Katabulaza – Kinesya

MPUNGU SUB-COUNTY PARISH VILLAGE/CELL PARTICULARS SOURCE APP. STATUS AREA Buremba Kanyamisinga - Untitled

Hakarere Hakarere - Bweyongezo Beyongezo - Muramba Bugarama Sub county Bought 2 – 8 Untitled Karambi Headquarters Acres Road camp Market area, Health I Acre unit Mpungu Lyagizo Untitled Kanyashogye Ngaara Kigaga Untitled

NYAMIRAMA SUB-COUNTY PARISH VILLAGE/CELL PARTICULARS SOURCE APP. AREA STATUS Sub county Katete/Kambuga Water source GFS Bought I Acre Untitled Sub county Acquired 4 Acres Headquarters Research centre, Police Demostration garden Kairama Mukorwe Parish land there is Acquired 40 Acres Untitled Kigaram primary and 3 Acres and wood lot. respectively Road camp Acquired 2 Acres Nyarurambi Nyamiyaga II Village Office Bought I00ft x I50ft Untitled Nyamiyaga I Village Office Bought 2 Acres Kayenje Village Office Bought I00ft x 50ft Parish council hall Offered by Catholic I Acre Church Mashaku Kazindo Wood lot formerly Acquired I Acre Untitled Mashaku II Road camp Bought I Acre Kayenje Health Centre II Acquired I Acre Mashaku primary Acquired 3 Acres school I/2 Acre Nutrition Offices Ntungwa Kagunga Wood lot Acquired 5 Acres Untitled Kagunga Parish officers Acquired I Acre

Kaniabizo and Forest reserve Acquired 6 Acres Omukishaha Rushaka Mashooko Market and parish Acquired I/2 Acre Untitled Karuruma offices Rushaka Forest Acquired 200 Acres Reserve Eucalyptus Trees Nyakashure Byondo Parish land Bought I/2 Acre Untitled Karukondo proposed for offices. Bought I Acre Parish land Kigarama Mukirwa 200 Acres Untitled Nyakashure road 3 Acres camp

Ntungwa Mishenyi Sub 4 Acres Untitled county I0 Acres Headquarters I I/2 Acres Kaniabizo Kagunga

KIHIHI TOWN COUNCIL PARISH VILLAGE/CELL PARTICULARS SOURCE APP. STATUS AREA Town Town offices, town daily Inherited 10 Untitled ward Market cell market, police station and from kihihi acres. health center 1V. sub county. Ruyayo Water supply source Bought 1 Untitled Acres

Rutwe Local forest reserve Inherited 42 Untitled from acres. Rukungiri district.