OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF REGIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30TH JUNE 2018

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

Opinion ...... 12 Key Audit Matters ...... 12 1.0 Budget Performance ...... 13 1.1 Revenue Shortfall ...... 13 1.2 Budget Under Absorption ...... 14 Emphasis of matter ...... 14 2.0 Unapproved Supplementary Funding ...... 14 3.0 Un accounted for Funds ...... 15 Other Matter ...... 15 4.0 Under staffing ...... 15 5.0 Unsupported Domestic Arrears ...... 16 6.0 Lack of a Hospital Board ...... 16 7.0 Management of the of Oxygen Plant and supply of oxygen ...... 16 Responsibilities of the Accounting Officer for the Financial Statements ...... 17 Auditor’s Responsibilities for the Audit of the Financial Statements ...... 17 Other Reporting Responsibilities ...... 19 Report on the Audit of Compliance With Legislation ...... 19 8.0 Status of Basic Equipment ...... 19 8.1 Shortage of medical equipment at the health facility ...... 19 8.2 Utilisation of Medical Equipment ...... 20 8.3 Failure to supply ordered Medicines ...... 21 8.4 Expired Drugs ...... 22 8.5 Drug Stock Outs ...... 22 9.6 Unapproved Variation ...... 23 APPENDICES ...... 23

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LIST OF ACROYNMS

FY Financial Year

GOU Government of Uganda

ISSAI International Standards of Supreme Audit Institution

MoFPED Ministry of Finance Planning and Economic Development

NAA National Audit Act, 2008

PDU Procurement and Disposal Unit

PFMA Public Finance Management Act 2015

PPDA Public Procurement and Disposal of Assets

UGX Uganda Shillings

IPPS Intergrated Personnel and Payroll System

EPI Expended Programme on Immunisation

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REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF SOROTI REGIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30TH JUNE, 2018

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the accompanying Financial Statements of Soroti Regional Referral Hospital for the year ended 30th June 2018. These Financial Statements comprise of the statement of financial position, the statement of financial performance, and cash flow statement together with other accompanying statements, notes and accounting policies.

In my opinion, the Financial Statements of Soroti Regional Referral Hospital for the year ended 30th June 2018 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015, and the Financial Reporting Guide, 2018.

Basis of 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 Statement’s section of my report. I am independent of the Hospital 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 (Parts A and B) (IESBA Code), the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Key Audit Matters Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in formin