Law Development Centre for the Year Ended 30Th June 2019

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LAW DEVELOPMENT CENTRE FOR THE YEAR ENDED 30TH JUNE 2019

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

List of Acronyms ...... 2 Opinion ...... 3 Basis for Opinion ...... 3 Key Audit Matter ...... 3 1.0 Implementation of the approved budget ...... 3 Emphasis of Matter ...... 8 2.0 Domestic arrears ...... 8 Other Information ...... 9 Management Responsibilities for the Financial Statements ...... 9 Auditor’s Responsibilities for the audit of the Financial Statements ...... 10 Other Reporting Responsibilities ...... 11 Report on the audit of Compliance with Legislation ...... 11 3.0 Staff Performance Management Initiatives...... 11

LIST OF ACRONYMS

Acronym Meaning IFMS Integrated Financial Management System ISSAIs International Standards of Supreme Audit Institutions ICT Information Communication Technology MDAs Ministries, Departments and Agencies MoFPED Ministry of Finance, Planning and Economic Development MoPS Ministry of Public Service TAI Treasury Accounting instructions PFMA Public Financial Management Act PPDA Public Procurement and Disposal of Assets LDC Law Development Centre

REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF LAW DEVELOPMENT CENTRE FOR THE YEAR ENDED 30TH JUNE, 2019

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion

I have audited the accompanying financial statements of Law Development Centre which comprise the statement of Financial Position as at 30th June 2019, 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 Law Development Centre for the year ended 30th June 2019 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management, 2015 and the Financial Reporting Guide, 2018.

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 Centre 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 Matter

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 to be key audit matters communicated in my report.

1.0 Implementation of the approved budget

Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to control the regularity and proper use of the money appropriated to the vote.

According to Section 45 (3) of the same Act, the Accounting Officer shall enter into an annual performance contract with the Secretary to Treasury which shall bind the

Accounting Officer to deliver on the activities in the work plan for the vote for the financial year. Work plans are based on outputs to be achieved for the financial year, and during implementation, an effort is required to achieve the agreed objectives/targets for the entity within the available resources.

It has been observed over the years that planned and budgeted for activities of a number of Government entities are not implemented thereby affecting service delivery.

In the overall office-wide planning, I assessed risks like inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement entity planned activities. The focus was put on the planned outputs of the entities which greatly impact on the wellbeing of communities.

Consequently, I developed procedures in order to address the performance of the budget of the entity:  Ascertaining the amount received by the entity and the source of the funding  Inquiring from management of off-budget financing received and ascertaining the basis for the off-budget financing, if any.  Comparing the approved budget against the actual receipts  Comparing the planned vote function outputs against the actuals and determining the variances  Reviewing utilisation of the funds.

Based on the procedures performed, I observed the Law Development Centre has a constitutional mandate to provide legal education and training to Lawyers and non- lawyers, undertake research in topical legal issues and contribute to law reform, produce legal publications (including publication of teaching materials) and law reporting and provide community legal aid services

In order to achieve the mandate, the entity planned to implement and achieve a number of both recurrent and development deliverables under various programmes and projects. A review of the entity’s ministerial statements approved work plans and budgets revealed that the entity had an approved budget of UGX.16,824,690,027 out of which UGX.16,688,410,571 was released. The key deliverables for the financial year 2018/19 were summarized in the table below.

Table: Showing key deliverables for LDC for the year Sn Key deliverables Amount (UGX) Cumulative percentage of Bn the approved budget i 01 Legal Training 4,874,064,000 29 ii 02 Law Reporting 442,157,000 32 iii 03 Research 537,840,000 35 iv 04 Community Legal Services 542,082,000 38 v 19 Human Resource Management 6,601,009,000 77 Services vi 72 Government Buildings and 3,827,759,000 100 Administrative Infrastructure

The Centre planned to achieve the above deliverables through the implementation of 16 outputs. I sampled 16 out-puts worth UGX.16,824,690,027 representing 100% of the total budget for review and below are the findings. 4

Observation Recommendation 1.1 Revenue performance

I reviewed the Centre’s estimates, revenue sources and rates I advised the Accounting charged at output level for the financial year 2018/2019 and Officer to put up measures noted that out of the budgeted revenue of UGX.8,300,000,000 to ensure effective for the year 2018/19, only UGX.7,820,173,682 was collected and collections of revenue. only UGX.7,392,846,160 was remitted to the consolidated fund leaving UGX.427,327,502 unremitted. There is a risk that the funds could be spent at source.

Management explained that students do not pay their course fees on time. As a result, it becomes difficult to collect all revenue billed in a particular Financial Year, leading to a shortfall in the receipts. However, measures have been put in place to ensure that all revenue billed is collected within the right time 1.2 Unremitted off-budget receipts

I noted the entity received off-budget financing to a tune of I advised the Accounting UGX.135,704,323 which was never paid into the consolidated Officer to liaise with the fund relevant authorities to ensure that a clear Off-budget financing distorts planning, may result in duplication pronouncement is made of activities on the treatment of off budget receipts given the The Accounting Officer explained that this is money that LDC got memorandums signed with from donors with conditions attached. LDC was not to mingle the the development partners. funds given with other funds and also to remit any unutilized funds at the end of the period back to the donor. It was therefore not possible for LDC to remit the money to the Consolidated Fund. 1.3 Under absorption of funds

I observed that: I advised the Accounting  The entity budgeted to receive UGX.16,824,690,027 however Officer to liaise with UGX.16,688,410,571 was warranted resulting into a budget MoFPED and ensure that shortfall of UGX.136,279,456 representing 99.2%. releases are made on time  Out of the warrants UGX.16,688,410,571, to implement planned UGX.16,624,176,157 was spent by the entity resulting into activities. unspent balance of UGX.64,234,414 representing an absorption of 99.6%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. Refer to the table below;

PSC APP EST RELEASE Variance Expenditure Unspent (A) (B) C= (A-B) (D) (billions) (B-D) (BILLIONS) (billions) (billions) (billions) FY18/2019 16.824 16.688 0.136 16.786 0.064

Budget shortfalls and failure to spend funds resulted in non- implementation of planned activities.

Management explained that the last release was received on 21st June when the system was to be switched off on 24th June and was faced with a number of challenges to process payments in such a short time

1.4 Accuracy of performance reports

I also noted cases where the information reported in the annual I advised the Accounting performance reports by some entities was incorrect and Officer to ensure that an inaccurate. Out of a total of 6 outputs analyzed, completion appropriate validating status reported in the annual reports was found inaccurate for 6 system is put in place to outputs upon verification. As much as the outputs were correctly mitigate the inaccuracies quantified in number, the amounts were incorrect. in the future.

Table showing inaccurate reporting S/n Item Amounts as Amounts as affected(outputs) per per payment performance file UGX report UGX 1 01 Legal Training 4,874,064,000 4,815,228,507 2 02 Law Reporting 442,157,000 475,619,999 3 03 Research 537,840,000 547,996,000

4 04 Community Legal 542,082,000 558,740,001 Services 5 19 Human Resource 6,601,009,000 6,398,520,736 Management Services 6 72 Government 3,827,759,000 3,177,758,846 Buildings and Administrative Infrastructure

Inaccurate reporting of performance negates the purpose of reporting and hinders any meaning full assessments by other external parties.

The Accounting officer explained that they had made a request to Ministry of Finance to allow them to make corrections in the report.

1.5 Non Quantification of outputs/activities

Out of the 15 outputs with a total budget of UGX. I advised the Accounting 16,824,690,027 implemented by the entity during the financial Officer to always ensure year, I sampled and reviewed 15 outputs with a budget of UGX. that outputs and activities 16,824,690,027 representing 100% of the total budget as are properly quantified indicated in the table below. when preparing the annual plans and budgets. Table showing outputs planned and sampled Details Number Budget Total Outputs 16 16,824,690,027 Outputs sampled 16 16,824,690,027 Percentage 100% 100%

A review of the entity performance reports for the financial year 2018/2019 revealed that out of 16 outputs assessed 1 output/ activity representing 6.25% of the total outputs/ activities was not quantified to enable measurement of performance. I observed that, in this case, management reported in generic ways, i.e. staff trained, buildings renovated etc. Details in Appendix I.

Failure to plan and report on the quality/quantity of activities implemented renders it difficult to establish individual activity costs for each planned output and this curtails effective accountability when funds are subsequently spent. Further, without clearly spelt out planned outputs, I could not ascertain whether funds appropriated by Parliament and released were actually spent and the intended objectives achieved.

The Accounting Officer explained that this was an oversight; management will ensure in future that all outputs are quantified. 1.6 Implementation of the quantified planned outputs

An analysis of the outputs/activities that were quantified revealed I advised the Accounting that although the entity absorbed (99.6%) of the funds that were Officer to ensure realistic released, some of the activities remained either partially or not budgets and engage the implemented at all. MoFPED for the early release of funds to enable Out of the 15 quantified outputs/activities assessed, five (10) timely implementation of outputs/activities representing 67% were fully implemented, 4 activities. outputs/activities representing 27% were partially implemented while one (1) output/activity representing 7% was not implemented at all. Details attached in Appendix 1. Results from the entity performance are summarized below.

Table showing the level of implementation S/n Reporting Outputs Performance in % 1 Fully Implemented 10 67 2 Partially 4 27 Implemented 3 Not Implemented 1 7 Total outputs 15 100

Non/partial implementation of planned activities implies that the expected services to the beneficiary communities were not attained.

The accounting officer explained that this was due to MoFPED not releasing all the funds in time, students failing the bar course, some courses not attracting S.6 leavers. 1.7 Diversions/Mischarges

I noted that funds to the tune of UGX.141,466,716 were I advised the Accounting irregularly diverted from the activities on which it was budgeted officer to always adhere to and spent on other activities without seeking and obtaining the the approved budget necessary approvals. Details of cases where this was allocation or seek approval observed are attached as Appendix II. in case of reallocations

Diversion of funds is not only contrary to the Public Finance and Management Act, but it negatively affects the delivery of services and negates the purpose of budgeting. This was attributed to budget indiscipline, poor budgeting practices, and failure by the entities to adhere to the financial management controls but in place.

The Accounting Officer explained that most of the mischarge were partly because of the Mbarara study Centre which became operational in September 2019 but MOFPED failed to fund the Centre fully and LDC had a shortfall in its approved budget because of the lower number of students admitted on the Bar Course than the budgeted figure of 1000. Measures have been put in place to ensure that mischarges do not occur.

Emphasis of Matter

Without qualifying my opinion, I draw your attention to the following matters.

2.0 Domestic arrears

2.1 Outstanding domestic arrears

Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from a debt in the previous financial year, and it has the capacity to pay the expenditure from the approved estimates as appropriated by Parliament for that financial year.

Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that “An Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year.

A trend analysis of the domestic arrears showed a movement of arrears from UGX.1,295,479,416 in the previous year to UGX.893,498,165 in the year under review, a decrease of 31 %. The arrears remained unsettled at the close of the year. The table below shows the trend analysis of the domestic arrears for the past three years:

No Year End Amount (UX) % increase/decrease 1 30th June 2017 443,255,705 2 30th June 2018 1,295,479,416 192 3 30th June 2019 893,498,165 -31

I noted that the arrears were a result of failure to adhere to the commitment control system.

Accrued domestic arrears adversely hamper budget performance in the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears. This may also result in litigation for non-payment of services already consumed.

The Accounting Officer explained that LDC has always adhered to the Government Commitment Control System but domestic arrears have been arising from failure by MOFPED to release funds appropriated for LDC.

I advised the Accounting Officer to liaise with relevant stakeholders to ensure that sufficient budget provisions are made in 2019/20 to enable settlement of the outstanding domestic arrears.

2.2 Failure to Budget for Domestic Arrears

Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which the annual budget relates.

A review of the approved budget estimates for the year under review revealed that there was no budget provision made for settlement of domestic arrears of UGX.1,295,479,416 as at the end of financial year 2017/18.

Failure to budget for domestic arrears exposes the entity to a risk of nugatory expenditures in the future as a result of likely litigation from suppliers. There is also a risk of diverting funds from items for which they were appropriated.

Management explained that they will always ensure that arrears are verified in time so that they are budgeted under the designated codes and this has been done in the FY 2018/2019.

I advised the Accounting Officer to ensure that sufficient budget provisions are made for domestic arrears to enable their eventual settlement.

Other Information

The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors’ report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon.

In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.

Management Responsibilities for the Financial Statements

Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Law Development Centre.

The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of 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 Centre’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 Centre’s financial reporting process.

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 aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.

As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Centre’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 Centre’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 Centre to cease to continue as a going concern.  Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.

From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Other Reporting Responsibilities

In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.

Report on the audit of Compliance with Legislation

The material findings in respect of the compliance criteria for the applicable subject matters are as follows:

3.0 Staff Performance Management Initiatives

The Government of Uganda has been implementing Public Service Reforms since the 1990s geared towards cultivating a performance culture focused on results, excellence and professionalism.

Consequently, a number of performance management initiatives have been introduced for enhancing performance and service delivery in the Public Service. These include Open Performance Appraisal System, Rewards and Sanctions Framework, Client Charters and Service Delivery Standards and Performance Agreements/Plans among others.

To implement the staff performance management initiatives, public service issued Circular Standing Instructions No. 1 of 2010, Circular Standing Instruction No. 1 of 2016, Public Service Standing Orders, Circular Standing Instruction No.1 Of 2011 to offer guidance to MDAs and Local Governments in undertaking the different activities on staff performance management.

Paragraph 4, 7 and 8 of the Law development Centre standing orders, 2017 stipulates various guidelines on performance management. The standing orders require staff to participate in performance management programmes and activities including development of performance Agreements for all staff, completion of quarterly and mid-year Performance Reviews, submission of a general performance appraisal report, Employment awards committee among others.

Law Development Centre has an approved organisation structure comprising of 129 staff out of which 191 posts have been filled, leaving a balance of 62 posts in excess. I undertook a review of the Centre staff in post to examine how the entity has implemented the above initiatives and I noted the following:

3.1 Performance Agreements

It was noted that all the staff had completed Performance Agreements as at 31st July 2018. I noted this as a good practice that would enable effective accountability and demonstration of commitment to government’s strategic goals as specified in the National Development Plan.

3.2 Completion of Performance Appraisals

Out of 92 appraisal reports reviewed, none of the appraisals had been completed and submitted to Head Human Resources by 30th June 2019. In the circumstances, management is unable to timely assess the current level of performance of an employee in relation to pre-determined and agreed targets or outputs within a specified time frame and to identify strength and weaknesses of employees as a way to improve.

3.3 Completion of Quarterly and Mid-year Performance Reviews

Contrary to Paragraph 4.3 b (i) of the Law development Centre standing orders, 2017, I noted that there were no quarterly performance reviews and mid-year appraisals undertaken for the all the staff during the year under review due to failure by management to undertake these processes.

3.4 Submission of a general performance appraisal report to the Ministry of Public Service (MoPS)

I noted that the Head of Human Resource at the Centre did not submit a report on performance appraisal as required by the Standing orders. This was attributed to delay in the submission of individual performance reports. The non-submission of reports makes it difficult for the Ministry of Public Service to carry out the monitoring process.

3.5 Mechanism of staff attendance

Contrary to Paragraph 7.1 (a) of the Law development Centre standing orders, 2017, through interviews and observations, I noted that the Centre does not have an attendance and departure register to monitor the staff attendance at the headquarters and regional centers. Therefore there is no system to manage absenteeism.

3.6 Functionality of the Disciplinary committee

I noted full functionality of the Disciplinary Committee at the Centre that meets as and when the need arises.

3.7 Employment awards committee

I noted that there was a functional employment and awards committee in place that also meets on a regular basis.

3.8 Client Charter

I noted that Law development Centre has a Client charter that is operational as required by the standing orders. However, it has no period limit to enable evaluation of its relevance in the future.

I advised the Accounting Officer to sensitize all staff to ensure compliance with the Law Development Standing Orders.

John F.S. Muwanga AUDITOR GENERAL KAMPALA 9th December, 2019

Appendices Appendix I: Implementation of Planned activities

Planning Release of funds and Implementation Monitori Reporting ng and Evaluati on

Program Output/Activi Are there Are the Planned Budgeted Revised Amount Amount Achieved Variance Causes Audit conclusion Was the Is the me/ ties clear resources Target for amount budget released Spent Target by for the activity performa targets allocated the UGX Financial variances reported nce of the and / Financial (‘000’) year end on in the activity performa estimates year @ annual periodic accuratel nce based on performa monitori y indicators realistic nce report ng reported to assumpti reports- in the measure ons (Yes/No annual progress (Yes/No) ) If no performa (Yes/No) If no give give nce Project UGX UGX UGX Fully, partially, or If no give reasons reasons reports- Not implemented reasons (Yes/No) If no give reasons

Program 01 Legal Yes Yes 1000 5,021,285, 5,021,285, 4,845,783, 4,874,064, 638 362 Number of partially Yes No, there 1254 Legal Training students 150 150 007 000 students on students implemented. 362 was over Training on the Bar the Bar admitted students were not reporting Course Course on the Bar trained on the bar on amount Course course yet all funds spent as was below were received they paid the UGX budgeted 4,815,228, figure 507 and because a reported number of UGX applicants 4,874,064, to this 000 course failed the pre-entry examinatio n conducted by the Law Council.

700 780 -80 Fully implemented students students on on the the Diploma in Diploma in Law Law

100 50 Diploma 50 This is a partially students in Human specialised implemented. 50 on the Rights course students not trained Diploma in that does on the diploma in Human not attract human rights yet all Rights applicants funds were received for example S.6 Leavers. It is mainly for people dealing with Human Rights issues like Police ,Prisons etc.LDC therefore ended up getting few students than the budgeted number. Manageme nt is doing everything possible to reach out to a number of organisatio ns to have their staff trained on this course.

700 55 645 They are partially Administrat Administrati 516, it is implemented. 640 ive Law ve Law an error of Administrative law Officers Officers recordingT officers not trained he correct yet all funds were number of received students trained on this course was 645.We regret the error and we are going to correct it. This is also a course that attracts mainly Civil Servants. The numbers keep on fluctuating Output: 02 Law Yes Yes Printing 475,620,00 475,620,00 475,620,00 442,157,00 Printing of Printing This was a Fully Implemented Yes No, there Reporting and 0 0 0 0 ULR 2018 and reporting was under publication was publicatio error, we reporting of [2013] completed. n of regret on amount ULR Vol [2013] it.Uganda spent as 2,[2014] ULR Vol Law they paid ULR Vol 2 2,[2014] Reports UGX and [2015] ULR Vol 2 for 2013, 475,619,99 Vol 1&2 and 2014,2015 9 and [2015] Vol have been reported 1&2 printed. UGX They are 442,157,00 available 0 for verification .

Selecting Editorial Selecting This is a Fully Implemented and editing work and reporting ULR completed editing error,ULR [2016] Vol for the ULR for 2016 1. Styling of [2016] Vol Vol.1 was Male. H 1. edited and Mabirizi&Or it is at the sVs printing Attorney stage. General and printing is in progress.

Printing Printing of Printing This is a Fully Implemented and HCB 2018 and reporting publication was publicatio error. We of [2016] completed. n of regret it. and [2017] [2016] HCBs for High Court and 2016 and Bulletins [2017] 2017 were (HCBs) High published Court and Bulletins printed. (HCBs) They are available for verification . Output: 03 Yes Yes Compile 577,996,40 577,996,40 455,829,00 537,840,00 Compilation 0 Fully implemented Yes No, there Research work on 0 0 0 0 of work on was under harmonizat harmonizati reporting ion of laws on Uganda on amount regulating was spent as Legal completed. they paid Education UGX in Uganda 547,996,00 0 and reported UGX 537,840,00

Publish Research 0 Fully implemented 0 research report on report on quality of quality of lawyers lawyers produced produced by LDC was by LDC disseminate d to relevant stakeholder s.

Submit bill Field Submit bill The Bill Partially on the consultatio on the was implemented. Funds reform of ns for reform of prepared were only utilised the Law cross- the Law with all for field Developme border Developm supporting consultations for nt Centre legal ent Centre documents cross-border legal Act. practice Act. and practice (Dar es (Dar es submitted salaam) and Arusha salaam) to First and a report was and Arusha Parliament prepared and completed. ary submitted to the A report Council Management was (FPC) Committee of LDC. prepared which and informed submitted LDC that to the the Manageme certificatio nt n of Committee financial of LDC. implication was obtained together with the regulatory impact Assessmen t Report and they submitted all the documents plus the Bill to Cabinet Secretariat for further action.

Output: 04 Yes Yes Handle 608,930,00 608,930,00 558,740,00 542,082,00 622 -24 Fully Implemented Yes No, there Community 600 cases 0 0 0 0 was under Legal Services on the reporting diversion on amount programm spent as e they paid UGX 558,740,00 1 and reported UGX 542,082,00 0

Handle 2,154 walk -1654 Fully implemented 500 walk in clients in clients

Facilitate 480 fit 0 480 Fit persons persons in were the trained and districts of equipped Kamuli, Kyenjojo, Ibanda, Masindi, Gulu, Lira, Arua, Kibaale, Mbarara, Soroti, Bugiri, Wakiso, Adjumani, Jinja

Output: 19 Yes Yes LDC Staff LDC Staff Staff Error of Partially No, there Human paid salary 7,140,253, 7,140,253, 6,568,792, 6,601,009, paid salary training recording implemented. Did was over Resource on time, 449 449 172 000 on time. ,staff were not train staff reporting Management staff Assets trained on amount Services trained, maintained spent as buildings in good they paid renovated conditions, UGX , assets and utility 6,398,520, maintained bills paid. 736 and in good reported conditions, UGX and utility 6,601,009, bills paid. 000

Project: Output: 72 Yes Yes Initiate Works have 0 Fully implemented Yes No, there 1229 Government constructio 3,393,304, 3,393,304, 3,177,758, 3,827,759, commence was over Support to Buildings and n of 1 237 237 848 000 d for phase reporting Law Administrative storeyed one of the on amount Developme Infrastructure building multi spent as nt Centre block storied they paid comprising building UGX of: 20 project 3,177,758, lecture 846 and rooms, reported resource UGX centre and 3,827,759, bookshop 000 within the LDC premises.

Constructio 0 Constructi Governme Not n of on of nt did not implemented.Constr perimeter perimeter release all uction of perimeter wall phase wall phase the money wall phase 2 was 2 2 not done

Appendix II Mischarges- UGX. 213,730,048

Invoice Description/Purpose Payment Date Distribution Budget Line Charged Supplier Correct Account Number Amount Budget Description Line 399-4-Dec 18 Supply Of Ordinary Bicycles 7-Dec-18 47,783,820 312201 Non-Residential Annette Karungi 312201 Transport Equipment Buildings 99915-8-Jan 19 Health Insurance 14-Jan-19 21,308,926 225001 Consultancy Azu Properties Ltd 213001 Medical Expenses Services- Short (To Employees Term 635650-25-Sep Cleaning Materials And 28-Sep-18 17,580,900 223001 Property Expenses Rukanga Cyrus 224004 Cleaning And 2018 Labour For Mbarara Sudy Sanitation Centr 635643-23-Aug Facilitation To Iba 28-Aug-18 11,004,448 221017 Subscriptions Sarah Tibanyendera 227002 Travel Abroad 18 Conference In Rome 635650-9-Aug- Subsistance Allowance And 7-Sep-18 9,360,000 211103 Allowances Alinda- Ikanza Linda 227001 Travel Inland 18 Fuel From13th July-19t 1001053121 Haugust 2018 399-4-Dec 18 Supply Of Ordinary Bicycles 7-Dec-18 8,601,088 312201 Non-Residential Rose Kihangirwe 312201 Transport Equipment Buildings 497-24-Apr- Cleaning Services For 28-May-19 7,457,500 223004 Guard And Security Edward Kyewalyanga 224004 Cleaning And 2019 Mar.2019 Services Sanitation 390-3-Dec 18 Cleaning %Clearing 20-Dec-18 7,457,500 223004 Guard And Security Namutamba Doreen 224004 Cleaning And Compound .Oct 18 Services Sanitation 329-04-Oct 18 Cleaning Services For 12-Oct-18 7,457,500 223004 Guard And Security Nancy Masendi 224004 Cleaning And August 2018 Services Sanitation 356-15-Nov 18 Cleaning & Compound 16-Nov-18 7,440,551 223001 Property Expenses Pinnacle Concepts Ltd 224004 Cleaning And Maint. Sanitation 123736-20-Jun Imprest For June 19 21-Jun-19 7,437,220 224004 Cleaning And Sarah Tibanyendera 321108 Cash At Hand - 19 Sanitation Imprest 635661-11-Apri Facilitation To Police Guards 24-Apr-19 7,000,000 224004 Cleaning And National Social 223004 Guard And Security 19 Guarding Ldc Premisses Sanitation Security Fund-Fund Services Contributions 638609-10-Aug Management Com. Visit To 15-Aug-18 6,702,000 221002 Workshops And Treasury Single 227001 Travel Inland 2018 Mbarara Study Centre Seminars Account (Cash) 635661-16-Apri Facilitation For Police 29-Apr-19 6,493,700 224004 Cleaning And Lukyamuzi Hamis 223004 Guard And Security 2019 Personnel Guarding Sinior Sanitation Ddungu Services Ldc Officials 264-31-Jul18 Medical Drugs 13-Aug-18 4,425,847 224004 Cleaning And Eyana Andrew 213001 Medical Expenses Sanitation (To Employees)

99915-8-Jan 19 Health Insurance 14-Jan-19 3,835,607 225001 Consultancy Proscovia Nakawungu 213001 Medical Expenses Services- Short 1011063286 (To Employees) Term 404-17-Dec18 Hire Of Tents 20-Dec-18 3,813,559 224004 Cleaning And National Social 221005 Hire Of Venue Sanitation Security Fund-Fund (Chairs, Projector, Contributions Etc) 11896-24-Sep- Annual Subscription Of 28-Sep-18 3,559,322 221001 Advertising And The New Vision 221017 Subscription 2018 Gazettes Public Relations Printing & Publishing Corporation. 482-2-Apr 19 Supply Of Pens 3-Apr-19 3,345,000 221008 Computer Supplies Lukyamuzi Hamis 221011 Printing, Stationery, And Information Ddungu Photocopying And Technology (It) Binding 485-2-Apr 19 Venue 15-Apr-19 2,800,000 221008 Computer Supplies Lukyamuzi Hamis 221005 Hire Of Venue And Information Ddungu (Chairs, Projector, Technology (It) Etc) 61857-17-Jan Facilitation To Barcourse 21-Jan-19 2,436,000 221002 Workshops And Nabukenya Leticia 282103 Scholarship And 19 Students Oct-Dec 18 Seminars Related Costs 296-29-Aug 18 Supply Of News Papers For 6-Sep-18 2,397,881 221001 Advertising And Ngabirano Precious 221007 Books, Periodicals & The Months Of Public Relations Beinga Newspapers May,June,July And Advert 635624-10-Aug Honoraria Tocordinators In 13-Aug-18 1,800,000 221005 Hire Of Venue Katushabe Prossy 211103 Allowances 18 Mbale&Payment For Venue (Chairs, Projector, Gulu Study Centre Etc) 497-24-Apr- Cleaning Services For 28-May-19 1,342,350 223004 Guard And Security Rukanga Cyrus 224004 Cleaning And 2019 Mar.2019 Services Sanitation 62750-17-Jan Facilitation To Barcourse 21-Jan-19 1,316,000 221002 Workshops And Sarah Tibanyendera 282103 Scholarship And 19 Students Oct-Dec 18 Seminars Related Costs 635636-4-May Cake & Drinks For Staff 9-May-19 1,190,000 221002 Workshops And Charity Musiimire 221009 Welfare And 19 Birthday Party Seminars Charlotte Entertainment 76779 17-Sep- Allowance For Trainers For 21-Sep-18 945,000 213002 Incapacity, Death Clare Osutho Thelma 221003 Staff Training 2018 Pedagogy Work Shop And Benefits And Facilitation To Attend Burial Funeral Expenses Of Hon. Monica Mugenyi's Mother 264-31-Jul18 Medical Drugs 13-Aug-18 796,653 224004 Cleaning And National Water And 213001 Medical Expenses Sanitation Sewerage Corporation (To Employees) 635650-19- Fees Refund,Police 21-Sep-18 720,000 211103 Allowances Wambuga Sylvester 221003 Staff Training Sep18 Guards,Lac Adv.Board Henry 404-17-Dec18 Hire Of Tents 20-Dec-18 686,441 224004 Cleaning And Gorgeous 221005 Hire Of Venue Sanitation Investments Ltd (Chairs, Projector,

Etc) 630023-17jan Facilitation To Barcourse 21-Jan-19 658,000 221002 Workshops And Oguzu Phillip 282103 Scholarship And 19 Students Oct 18 Seminars Related Costs 482-2-Apr 19 Supply Of Pens 3-Apr-19 602,100 221008 Computer Supplies Lukyamuzi Hamis 221011 Printing, Stationery, And Information Ddungu Photocopying And Technology (It) Binding 76779-27-Sep Money Spent On Health 12-Oct-18 585,000 221002 Workshops And Mugisha Peter 213001 Medical Expenses 18 Insurance Seminars Bamwine (To Employees) 485-2-Apr 19 Venue 15-Apr-19 504,000 221008 Computer Supplies Pillar Logistics Limited 221005 Hire Of Venue And Information (Chairs, Projector, Technology (It) Etc) 698771-12-Dec Rent For Kagadi Office 20-Dec-18 500,000 221005 Hire Of Venue Jonah Mukembo 223901 Rent – (Produced 18 (Chairs, Projector, Assets) To Other Etc) Govt. Units 698771-12-Oct Rent For Kagadi Field Office 15-Oct-18 500,000 223001 Property Expenses Sarah Tibanyendera 223901 Rent – (Produced 18 And Facilitation To Settle Assets) To Other New Stations Govt. Units 76779-17-Nov Sitting,Underpayment 20-Nov-18 468,000 227002 Travel Abroad Sarah Tibanyendera 211103 Allowances 18 &Marking Allowance 10-May-19 Senior Staff Retreat 24-May-19 420,000 221002 Workshops And Umeme Limited. 221009 Welfare And Seminars Entertainment 635650-10-Aug Retreat Amrking To 6-Sep-18 310,000 223004 Guard And Security Busingye Godard 227001 Travel Inland 2018 External Examiners,Fees Services Refundand Transport Refund To Interns 397-4-Dec 18 Repair Of Toilets And 17-Dec-18 254,237 228002 Maintenance - Opulent General 228001 Maintenance - Civil Carrying Out Civil Works Vehicles Merchants - Smc Ltd 402-29-Jan 19 Subsription 30-Jan-19 220,339 221007 Books, Periodicals Jose Catering 221017 Subscription & Newspapers Solutions Ltd 296-29-Aug 18 Supply Of News Papers For 6-Sep-18 213,559 221001 Advertising And Naluyima Grace 221007 Books, Periodicals & The Months Of Public Relations Newspapers May,June,July And Advert Total 213,730,048