Office of the Auditor General

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF BUTALEJA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2018

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS LIST OF ACRONYMS ...... iv Opinion ...... 1 Basis for Opinion ...... 1 Key Audit Matters ...... 2 1.0 Performance of Youth Livelihood Programme ...... 2 1.1 Funding of the Programme ...... 2 1.2 Non-compliance with the repayment schedule...... 3 1.3 Transfer of recovered funds to the recovery account in BOU ...... 3 1.4 Inspection of Youth Projects ...... 3 2.0 Implementation of Uganda Road Funds ...... 4 2.1 Budget Performance ...... 5 2.2 Status of implementation ...... 5 a) Routine manual maintenance ...... 5 b) Routine mechanised maintenance ...... 5 Emphasis of matter ...... 6 3.0 Pension Liabilities ...... 6 4.0 Under-collection of Local Revenue ...... 6 Management Responsibilities for the Financial Statements ...... 6 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 7 Other Reporting Responsibilities ...... 8 Report on the Audit of Compliance with Legislation ...... 8 5.0 Natural Resources ...... 8 5.1 Lack of legal ownership of land, forests reserves and wetlands ...... 9 5.2 Existence of land office and staffing ...... 9 5.3 Unlicensed activities on Natural resources ...... 10 6.0 Management of Road Equipment ...... 10 6.1 Failure to maintain road equipment log sheets ...... 10 7.0 Status of Basic Medical Equipment ...... 11 7.1 Condition of medical equipment ...... 11 7.2 Competence of staff to handle medical equipment ...... 12 7.3 Non-disposal of obsolete equipment ...... 12 APPENDICES ...... 14 Appendix 1: Low recovery of YLP funds disbursed in the year 2014/2015 ...... 14

iii

LIST OF ACRONYMS Acronym Meaning

F/Y Financial Year

GOU Government of Uganda

IESBA International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants

INTOSAI International Organization of Supreme Audit Institutions

ISSA International Standards on Auditing

LGA Local Government Act

LGFAR Local Government Financial and Accounting regulations

MoGLSD Min•istry of Gen•der, Labour and So•cial De•vel•op•ment

NAA National Audit Act

NEA National Environment Act

PFMA Public Finance Management Act, 2015

TAI Treasury Accounting Instructions

ULA Uganda Land Act

UGX Uganda Shillings

UWEP Uganda Women Entrepreneurship Program

YIG Youth Interest Group

YLP Youth Livelihood Programme

REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF BUTALEGA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE, 2018

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the accompanying financial statements of Butaleja District Local Government which comprise the statement of Financial Position as at 30th June 2018, and the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

In my opinion, the financial statements of Butaleja District Local Government for the year ended 30th June 2018 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act, 2015 and the Local Government Financial and Accounting Manual, 2007.

Basis for Opinion

I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Key Audit Matters Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters.

I have determined the matters described below as the key audit matters to be communicated in my report.

1.0 Performance of Youth Livelihood Programme The Youth Livelihood Programme (YLP) is a Government Programme being implemented under the Ministry of Gender, Labour and Social Development (MoGLSD) through the Local Government Administrations. The programme, which started in the financial year 2014/2015, was to respond to the existing challenge of unemployment among the Youth. The programme is implemented through the District and support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities. The audit focused on an amount of UGX.218,464,000 disbursed to the District in the Financial Year 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed included ascertaining the following;  Whether all funds budgeted for YLP during the period under review were actually released and used only for the programme.  Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.  Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda to be disbursed to other Youth Livelihood Groups (YLPs) in accordance with the revolving fund model and  Whether on a sample basis the funded projects exist and are operating.

I made the following observations; 1.1 Funding of the Programme A review of the approved budget for the YLP programme revealed that the District budgeted for a total amount of UGX.218,464,000 for the financial year 2014/2015, the full amount was released. Consequently, all the projected 40 youth interest groups were therefore funded.

1.2 Non-compliance with the repayment schedule It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.229,387,200 (Interest inclusive) by close of the financial year 2017/2018, only UGX.40,386,400 (17.6%) was collected leaving a balance of UGX.189,000,800 (82.4%) outstanding as shown in appendix 1. Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund. Delayed repayment was attributed to various factors such as; disagreements among the group members, chairpersons who disappeared with the money, lack of transparency, delayed disbursement of funds, inadequate monitoring and technical support. Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund.

According to the Accounting Officer, the District had engaged law enforcement authorities to ensure recovery.

I advised the Accounting Officer to ensure that the matter is followed up to its logical conclusion and to institute more effective mechanisms towards recovery of the outstanding amounts

1.3 Transfer of recovered funds to the recovery account in BOU A review of the bank statements of YLP collection account revealed that all the collected amount of UGX.40,386,400 was transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18.

1.4 Inspection of Youth Projects Physical inspection was carried out on two (2) selected projects, namely; Nandahabi Youth Video Production (ICT) and Lukanghole Youth catering Services, 2014 to ascertain whether they were in existence and executed in accordance with the operational guidelines. The following observations were made;

a) Nandahabi C Youth Video Production (ICT) The group was advanced UGX. 6,900,000 However, it was observed that the group does not exist. This group had paid back UGX.1,258,000 leaving an outstanding amount of UGX. 5,642,000.

b) Lukanghole Youth Catering Services The group was advanced UGX. 5,500,000. However, it was observed that the group is no longer in existence. It had however paid back UGX.3,540,000 (64%) leaving an outstanding amount of UGX.1,960,000 (36%).

The Accounting Officer attributed the collapse of this group to the chairperson of the group who got the money and spent without involvement of other group members.

The Accounting Officer is advised to strengthen monitoring and supervision of the groups in order to address these challenges.

2.0 Implementation of Uganda Road Funds Section 45 (3) of the Public Finance Management Act, 2015 states that “an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year, submitted under section 13 (15)” of the said Act.

Regulation 18(3) of the Local Government Financial and Accounting regulations 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council.

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

During the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement the planned activities under Uganda road fund. The focus was put on the planned major outputs under Uganda Road Fund which greatly impact on service delivery in the Local Governments.

Consequently, I developed specific audit procedures which included to ascertain whether;

 The Budgeted URF releases for Local Governments for the year under review were actually received ;  The planned URF outputs were achieved;

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

2.1 Budget Performance A total of UGX.300,308,720 was budgeted to cater for routine manual maintenance and routine mechanised maintenance on several District roads using Road gangs and the force Account mechanism. However, the district received UGX.265,354,645 (88.4) resulting into a shortfall of UGX.34,954,075. The underfunding constituted (11.6%) of the budgeted amount.

2.2 Status of implementation A review of planned outputs against actual performance is shown in appendix 2.

a) Routine manual maintenance A total of 150kms at an estimated cost of UGX.55,000,000 was planned to be undertaken. However, audit revealed that 109 km (73%) were actually undertaken at a cost of UGX.20,045,925 (36.4% of the budget) resulting into unutilized funds of UGX.34,954,075 and uncovered distance of 41kms.

b) Routine mechanised maintenance A total of 26kms at an estimated cost of UGX.245,308,720 was planned to be undertaken. The audit revealed that all 26kms were undertaken at the cost of UGX.245,308,720 as budgeted.

I advised the Accounting Officer to ensure effective implementation of road works and to address defects on the roads as soon as funds are available.

Emphasis of matter Without qualifying my opinion, I draw attention to the following matters disclosed in the financial statements.

3.0 Pension Liabilities An amount of UGX.1,307,660,202 in respect of pension and gratuity remained outstanding at the year-end as disclosed in note 23 on page 25 of the financial statement. Failure to make timely payments is contrary to the Pensions Act and negatively affects the welfare of the pensioners. The Accounting Officer attributed this to inadequate funding by the Ministry of Finance, Planning and Economic Development.

4.0 Under-collection of Local Revenue I noted that the district had budgeted to collect local revenue of UGX.142,817,000 but only realized UGX.41,867,079 (29%) resulting into a shortfall of UGX.100,949,921 (71%) as shown in statement of appropriation on page 12 of the financial statements. Under-collection of local revenue implies that all planned activities remained unimplemented thereby adversely affecting service delivery 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 Butaleja District Local Government.

The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.

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

Auditor General’s Responsibilities for the audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.

As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  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 Company’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 Company’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 Company 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;

5.0 Natural Resources A review of management of natural resources in form of land, forests reserves and wetlands in the districts during the audit of the financial year 2017/2018 revealed the following:

5.1 Lack of legal ownership of land, forests reserves and wetlands Section 44 (1) of the Uganda Land Act,1998 (as emended) states that a government or local government shall hold in trust for the people and protect natural lakes ,rivers, ground water, natural ponds, natural streams ,wetlands ,forest reserves, national parks and any other land reserved for ecological and touristic purposes for the common good of the citizens of Uganda. Documentation review revealed that the district is responsible for various pieces of land, forest reserves and wetlands.

However, the ownership of the mentioned resources could not be ascertained in the absence of certificates of ownership by the district. Lack of legal ownership of the natural resources exposes them to possible risks of encroachment and misuse which may result into environmental degradation and extinction of the wetlands and forests. See appendix 3.

The Accounting Officer explained that the land titles of these of forest reserves and wetlands like for institutions will be got in a phased manner.

I advised the Accounting Officer to ensure that the various resources in form of land, forests and wetlands under the management of the district are surveyed and issued with titles in the names of the district.

5.2 Existence of land office and staffing According to Section 59(6) of the Land Act, each District Council shall have a District Land Office comprising the offices of the District Physical Planner, the District Land Officer, the District Value, the District Surveyor and District Registrar of Titles. The importance of the office is to provide technical guidance on management and utilization of natural resources. A review of the organogram and management structure of the district indicated that there is provision for the above a part from that of the District Value, as per the positions as mentioned.

It was however noted that, the positions of the District Surveyor and district registrar of titles are vacant. This denies the population of the district the much needed service of ensuring that the natural resources are adequately managed and purposefully utilized.

The Accounting Officer explained that the position of District valuer does not exist in the organogram and the position of District Surveyor and district registrar though exist but are vacant. He further explained this had been provided in the recruitment

work plan for 2018/2019 they are provided for. The challenge was with the wage allocations.

I advised the Accounting Officer to liaise with the relevant authorities and ensure that the positions are filled.

5.3 Unlicensed activities on Natural resources According to Sec. (3) of the National Environment Management Act, 1995 the authority may, in consultation with the lead agency and the district environment committee, declare any wetland to be a protected wetland, thereby excluding or limiting human activities in that wetland while Sec.36 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency.

It was observed that the district did not have a register of the licenses issued for activities carried out on gazetted wetlands. Audit inspection revealed that there were a number of illegal activities carried out on various wetlands and forests in form of Rice cultivation, fishing, grazing, and other upland crops. The continued undertaking of these practices on the natural resources will continue to have adverse effects on the environment like climate change and unbalanced eco system.

The Accounting Officer explained that it was true that there are un licensed activities on natural resources but promised to liaise with the ministry responsible to have the recommendation implemented.

I advised the Accounting Officer to initiate measures to ensure that utilisation of natural resources is in accordance with the law.

6.0 Management of Road Equipment 6.1 Failure to maintain road equipment log sheets Paragraph 2.2 (b), (d) & (e) of the guidelines for care and management of road equipment in government ministries, departments and agencies, by ministry of works and transport 2017, prescribe specific documents to be kept by LGs in the management of road equipment and vehicles. The records include plant and equipment register, maintenance and repair history records, Safe Work Procedures (SWP) for each type of road equipment among others.

Contrary to the above requirement, except for UG 2340W, and UG, 2028W, it was observed that management did not maintain log sheets for the remaining 6 road equipment. This may result in poor care for the equipment and shortened life spans.

The Accounting Officer explained that it was true by the time of audit the six vehicles did not have updated log books however the advice was taken and they will ensure that the log sheets are put in place for compliance.

I advised the Accounting Officer to ensure that road equipment log sheets are established in accordance with the regulations and also to maintain the log sheets.

7.0 Status of Basic Medical Equipment A review of the status of the basic medical equipment at Busolwe Hospital revealed the following issues;

7.1 Condition of medical equipment Section 5.17 of the Service standards & Service delivery standards for the Health Sector, 2016 requires that medical equipment is available and properly maintained to meet the needs of the patient population. However, audit inspection revealed that a number of medical equipment is obsolete, faulty and not in fair condition as shown in the pictures below;

Faulty X-ray Faulty baby warmer

Consequently, some patients are referred to distant facilities like Mbale Regional Referral Hospital to receive the same services putting their lives at risk. Failure to replace the faulty medical equipment’s denies the community of some services. The Accounting Officer noted the advice and promise to liaise with Ministry of Health and other stakeholders to ensure the matters are addressed since the district did not have adequate funds.

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

7.2 Competence of staff to handle medical equipment Section 2.6.1 of the Service standards & Service delivery standards for the Health Sector, 2016 requires that a suitable qualified person is designated to manage storage, distribution and control of equipment and supplies. Audit however, revealed that the Facility lacked qualified person in respect of managing stores of medical equipment. This poses a risk that delicate and other medical equipment may get spoilt due to poor storage and handling by the practitioners.

The Accounting Officer explained that the district recruited a supplies Officer to handle stores management in the hospital but had not yet started work

I advised the Accounting Officer to liaise with the relevant authorities and secure qualified stores personnel to manage stores and designate a competent technical staff to monitor medical equipment use.

7.3 Non-disposal of obsolete equipment Section 5.17.8 of the Health Sector Service standards & Service delivery standards, 2016 requires that, there is a disposal plan for medical equipment in accordance with legislation. It was noted that, several equipment including other assets at Busolwe hospital that were obsolete were left in different areas of the hospital and there was no evidence that the items would be disposed of in the near future as shown in Appendix 4. The Accounting Officer explained that the hospital had a list of both obsolete and unserviceable items which were included in the board of survey report for the year 2017/2018 and is yet to be approved by council for appropriate action.

I advised the Accounting Officer to initiate measures to ensure that the obsolete equipment are disposed of.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

20th December, 2018

APPENDICES Appendix 1: Low recovery of YLP funds disbursed in the year 2014/2015 Project name Sector Date of Amount Repayment Recoverable Amount 5% Un disbursed disbursed date amount Recovered services recovered fee where Funds plus applicable 5% service fee Nawonya Youth Produce Buying Trade& 07/10/2015 5,050,000 30th JULY,2018 5,050,000 1,258,000 252,500 4,044,500 &Selling Industry Buhanga Youth Produce Buying & Trade& 07/10/2015 5,000,000 30th JULY,2018 5,000,000 0 250,000 5,250,000 Selling Industry Nanjuli Youth Brickmaking Industry 07/10/2015 3,509,000 30th JULY,2018 3,509,000 1,620,000 175,450 2,064,450 Hagaalo Youth Grinding Mill Trade& 07/10/2015 4,000,000 30th JULY,2018 4,000,000 500,000 200,000 3,700,000 Industry Nagondo A Youth Arts & Crafts Vocational 07/10/2015 2,930,000 30th JULY,2018 2,930,000 300,000 146,500 2,776,500 Skills Bunghoma B Youth Saloon &Beauty Service 07/10/2015 3,506,000 30th JULY,2018 3,506,000 0 175,300 3,681,300 parlour Industry Bufumi Youth Piggery Agriculture 07/10/2015 5,044,000 30th JULY,2018 5,044,000 592,000 252,200 4,704,200 Manyamye East Youth Diary Agriculture 07/10/2015 7,400,000 30th JULY,2018 7,400,000 230,000 370,000 7,540,000 Production Buwesa Youth Produce Marketing Trade& 07/10/2015 7,530,000 30th JULY,2018 7,530,000 450,000 376,500 7,456,500 Industry Bunghumu MabaleYouth Produce Trade& 07/10/2015 7,530,000 30th JULY,2018 7,530,000 3,400,000 376,500 4,506,500 Marketing Industry Busoni Youth Produce Marketing Trade& 07/10/2015 7,000,000 30th JULY,2018 7,000,000 1,002,200 350,000 6,347,800 Industry Nandahabi C Youth Video Production ICT 07/10/2015 6,900,000 30th JULY,2018 6,900,000 3,200,000 345,000 4,045,000 Bunghumu Nakwiga Youth Video ICT 07/10/2015 5,000,000 30th JULY,2018 5,000,000 0 250,000 5,250,000 Production Nawasu A Youth Brickmaking Industry 07/10/2015 6,100,000 30th JULY,2018 6,100,000 2,300,000 305,000 4,105,000 Mabale Busolwe Youth Brickmaking Industry 07/10/2015 3,840,000 30th JULY,2018 3,840,000 550,000 192,000 3,482,000 Bulimba Youth Rice Huller Trade& 07/10/2015 7,220,000 30th JULY,2018 7,220,000 1,100,000 361,000 6,481,000 Industry

Project name Sector Date of Amount Repayment Recoverable Amount 5% Un disbursed disbursed date amount Recovered services recovered fee where Funds plus applicable 5% service fee Butenga Youth Produce Marketing Trade& 07/10/2015 5,670,000 30th JULY,2018 5,670,000 1,305,000 283,500 4,648,500 Industry Nakwasi Youth Tailoring&Garmet Vocational 07/10/2015 6,570,000 30th JULY,2018 6,570,000 1,095,000 328,500 5,803,500 Cutting Skills Namudaha Youth Produce Buying Trade& 07/10/2015 7,650,000 30th JULY,2018 7,650,000 1,280,000 382,500 6,752,500 &Selling Industry Nyawera Youth Tents &Chairs Service 07/10/2015 6,320,000 30th JULY,2018 6,320,000 1,091,000 316,000 5,545,000 Industry Hanjehe Youth Tents &chairs/Events Service 07/10/2015 6,570,000 30th JULY,2018 6,570,000 300,000 328,500 6,598,500 Industry Lukanghole Youth Catering Services Service 07/10/2015 5,500,000 30th JULY,2018 5,500,000 3,540,000 275,000 2,235,000 Industry Nanyulu YouthGroundnut Agro Industry 07/10/2015 4,500,000 30th JULY,2018 4,500,000 760,000 225,000 3,965,000 Processing/Packaging Kanghalaba Youth Secretarial Buraeu Service 07/10/2015 7,940,000 30th JULY,2018 7,940,000 201,100 397,000 8,135,900 Industry Nabigo Youth Produce Buying & selling Trade& 07/10/2015 5,000,000 30th JULY,2018 5,000,000 176,000 250,000 5,074,000 Industry Nampologoma Triangle Youth Rice Trade& 07/10/2015 5,000,000 30th JULY,2018 5,000,000 0 250,000 5,250,000 Farming Industry Namboole youth Produce marketing Trade& 07/10/2015 5,000,000 30th JULY,2018 5,000,000 1,485,000 250,000 3,765,000 Industry Bukairi Youth Produce Marketing Trade& 07/10/2015 5,300,000 30th JULY,2018 5,300,000 0 265,000 5,565,000 Industry Mazimasa B Youth Grinding Mill Trade& 07/10/2015 5,970,000 30th JULY,2018 5,970,000 2,160,000 298,500 4,108,500 Industry Bulomi Youth Animal Traction Agriculture 07/10/2015 4,520,000 30th JULY,2018 4,520,000 4,300,000 226,000 446,000 Budiba Youth Tents & Chairs Service 07/10/2015 5,500,000 30th JULY,2018 5,500,000 500,000 275,000 5,275,000 Industry Namuseru Youth Saloon Service 07/10/2015 4,730,000 30th JULY,2018 4,730,000 1,301,100 236,500 3,665,400 Industry

Planned Planned maintained Road Name length amount length Amount spent Routine mechanised maintenance 1 Busolwe- Bubalya-Busabi 9 94,028,616 9 94,028,616 2 Napekere-Buyigi-Budembe 9 84,915,704 9 84,915,704 3 Namaji-Bugombe 2 16,789,900 2 16,789,900 4 Budumba-Ochola 2 16,663,500 2 16,663,500 5 Mulagi-Bugabania 2 13,197,000 2 13,197,000 6 Doho-Namulo 2 19,714,000 2 19,714,000 Total 26 245,308,720

Planned Planned maintained Road Name length amount length Amount spent Routine manual maintenance

1 Busibira-Butesa 9 3300000 8.25 1,541,997 2 Bunawale-Bulinda 5 1833333 4.25 770,997 3 Nabbade-Gaunda 2 733333 0 - 4 Buwesa-Muhuyu-Bugangu 5 1833333 4.25 770,997 5 Napekere-Buyigi-Budembe 9 3300000 8.25 1,541,997 6 Kachonga-Mudodo 4 1466667 4 770,997 7 Hasahya-Naweyo-Kaiti 9.8 3593333 8.45 1,541,997 8 Ochola-Lusaka 7.2 2640000 4.8 770,997 9 Bubinge-Nawanjofu 4 1466667 4 770,997 10 Bugombe p/s-Wanghale 3 1100000 0 - 11 Butaleja-Suni-Lwamboga 6 2200000 4.5 770,997 12 Lwamboga-Bingo 5 1833333 4.25 770,997 13 Budumba-Dumbu 5 1833333 0 - 14 Ochola-Budumba 9 3300000 8.25 1,541,997 15 Mulagi-Busaba-Mulanga 11.5 4216667 8.8 1,541,997 16 Bugalo-Budoba 3 1100000 0 - 17 Lwamboga-Bunawale 3.5 1283333 0 - 18 Busaba-Bubuhe 5 1833333 4.25 770,997 19 Mulagi-Bugabania 3 1100000 0 - 20 Lwamboga-Bingo 4 1466667 4 770,997 21 Wandegeya-Kanghalaba 3 1100000 0 - 22 Busolwe-Bubalya-Busabi 9.8 3593333 8.45 1,541,997 23 Ochola-Budumba-Luhola 17.2 6306667 16.3 3,083,973 24 Busibira-Paya 3 1100000 0 - 25 Doho-Namulo 4 1466668 4 770,997

Planned Planned maintained Road Name length amount length Amount spent Total 150 55,000,000 109.05 20,045,925

Routine Manual Maintenance

Item Road Name Surface Type Road length, Annual Work Plan Actual works No. Km Length Budget (UGX) Actual Actual Amount to be (KM) (UGX) treated (Km) 1 Buhobe-Buwembe U 3.0 3.0 1,268,382 1,268,382

2 Nahayaka - Masaba - Lumuli - Omenya U 23 23.0 9,724,265 -

3 Hukemo-Mundidi-Omenya U 12.0 12.0 5,073,529 - 4

4 Tiira - Salaama U 4.4 4.4 1,860,294 1,860,294

5 Busia - Buyengo - Masafu U 16.2 10.2 4,319,816 9,150,000 3

6 Butangasi - Nahayaka U 2.5 0.0 0 2,187,000 13

7 Bugunduhira - Sikuda - Habuleke U 17 12.0 5,073,529 5,073,529 8

8 Dabani - Buwembe U 8 8.0 3,382,353 3,382,353 5 9 Masafu - Bumayi - Nasinjehe U 9 9.0 3,805,147 3,805,147 10

10 Dabani - Sibona - Nahayaka U 18.5 9.5 4,016,544 4,016,544

11 Amungura - Ndaiga U 11.2 0.0 0 -

12 Lumino - Masaba - Masafu U 18 17.7 7,483,456 7,483,456 18

13 Lumino - Buhehe - Masafu U 12 12.0 5,073,529 5,073,529 11

14 Busia - Tiira -Busitema U 13.6 13.6 5,750,000 5,750,000 14

15 Busikho - Butangasi (2.0 km) U 2 0.0 0 - -

16 Namungodi - Lumboka U 14 14.0 5,919,118 5,919,118 13

17 Masafu - Butote - Busikho U 4 0.0 0 -

18 Mumutumba -Lumboka U 9.4 9.0 3,805,147 3,805,147 9

19 Buhasaba - Bunyadeti - Lumino U 11.2 11.2 4,735,294 4,735,294 8

20 Namutere-Sauriyako-Buwembe U 10.3 10.3 4,354,779 4,354,779 10

21 Masafu - Buduli - Makunda U 7.8 0.0 0 - -

22 Dabani - Busumba U 3 3.0 1,268,382 1,268,382 3 23 Makunda - Mbehenyi U 9 9.0 3,805,147 3,805,147 7 24 Butangasi-Sifuyo - Magale U 13.6 13.6 5,750,000 5,750,000 14

25 Busia - Mayombe - Buwumba U 9 9.0 3,805,147 3,805,147 9

26 Kenya – Road U 8.5 8.5 3,593,750 3,593,750 4 27 Busikho - Buyimini - Busubo U 5 5.0 2,113,971 2,113,971 5

28 Buhobe - Sidimbire - Busitema U 10.0 10.0 4,227,941 4,227,941 10

29 Namungodi-Sikuda (4.0 km) U 4.0 4.0 1,691,176 1,691,176 4

30 Mawero-Sofia-Alupe (4.0 km) U 3.1 3.1 1,310,662 1,310,662 3

31 Tiira - Ajuket – Amonikakinei U 4.6 4.6 1,944,853 1,944,853 5

32 Lumino-Budimo (7.0 km) U 7.0 0.0 0 - -

33 Buteba Baptist -Katek -Kayoro ss U 4.8 4.8 2,029,412 2,029,412 5

34 Lumino - Syamalede - Nagabita U 9.5 0.0 0 -

35 Bubango-Nkona- Lumboka U 8.1 0.0 0 -

36 Makunda - Busonga - Mbaale U 9.6 4.0 1,691,176 1,691,176 4

37 Masaba - Budongo - Nekuku U 11 6.2 2,621,324 2,621,324 11

38 Tiira -Makina - Budda U 4 4.0 1,691,176 1,691,176 4

39 Nambweke - Lunyo SS- Mundindi U 6.3 3 1,268,382 1,268,382 3

40 Busiwondo - Buguduhira U 3 2.5 1,056,985 1,056,985 3

41 Bulobi-Sirakano-Lumino (7.0 km) U 7.0 0.0 0 - -

42 Butacho-Bulobi (4.0 km) U 4.0 4.0 1,691,176 1,691,176 4

43 Nambweke-Busyabala-Buhunya U 7.7 7.0 2,959,559 2,959,559 8

44 Mundindi-Nalyoba U 2.6 0.0 0 -

45 Singoma-Namaingo (2.6 km) U 2.6 0.0 0 - -

46 Bukobe-Buhonge-Sauriyako U 7 7.0 2,959,559 2,959,559 7

47 Sauriyako-Bulumbi U 4 4.0 1,691,176 1,691,176 4 48 Budecho-Mululumbi-Buwumba U 4 4.0 1,691,176 1,691,176 4

49 Go down- Busibembe Ps-Sauriyako U 4.4 1 422,794 422,794 1

50 Buwembe T/C –Kubo –Congress U 3.6 3.1 1,310,662 1,310,662 3

51 BuhobeBuhauli-Buwembe U 5.1 5.1 2,156,250 2,156,250 5

52 Namungodi-Buhoya-Mayombe U 7.4 7.4 3,128,676 3,128,676 7

53 mayombe-Nabuwambo-Yaala- Bumakwa U 4 4 1,691,176 1,691,176 TC. 4

54 Dabani Sub-county Headquarters- U 4.4 4.4 1,860,294 1,860,294 Mayombe 4

55 Hamasanja-Nagwe P/s-Buwuma- U 4.5 4.5 1,902,574 1,902,574 Namahoho 5

56 Chawo-Ndaiga T/C U 6 6 2,536,765 2,536,765 6

57 Akobwait –Abochet T Jn -Okame Ps- U 5.5 5 2,113,971 2,113,971 Salaama T Jn 5

58 Mawero p/s -Okitwi-Alupe p/s U 3.1 3.1 1,310,662 1,310,662 3

59 Kateki ‘C’-Rarak-Angorom-Tiira P/s U 7 7 2,959,559 2,959,559 7

60 Amungura -TC-Achilet-Ndaiga U 11 11 4,650,735 4,650,735 11

61 Lumuli-Manjanji-Maduwa U 7.8 7 2,959,559 2,959,559 7

62 Mundindi-Bulondani-Lunyo Sub-county U 4.1 4.1 1,733,456 1,733,456 Hqtrs 4

63 Nalwire-Bwaliro-Buhamosi U 4.4 4 1,691,176 1,691,176 4

64 Buyinde-Kateruhana-Ndoli-Buhehe U 4.2 4.2 1,775,735 1,775,735 4

65 Mugasya-Bukwala-Sibona HCII U 6.2 6.2 2,621,324 2,621,324 6

66 Busonga-Mbehenyi-Bukobe U 4.7 4.7 1,987,132 1,987,132 5

67 Bulobi-Buduli-Butangasi-Busitenge- U 7.1 7.1 3,001,838 3,001,838 Buhasaba 7

68 Mbehenyi H/C-Busulubi-Bukobe U 3.9 3.9 1,648,897 1,648,897 4

69 Buchicha p/s-Nakoola p/s-Sikuda-Odero U 7 7 2,959,559 1,245,588 3

70 Tiira T/C-Syonga-Hadadira-Ngochi U 8 8 3,382,353 -

71 Nebolola-Bukobe U 7 0 0 - SUBTOTAL 529.5 417.0 176,312,464 351 163,435,529

Routine Mechanized Maintenance

Item Road Name Surface Road Annual Work Plan Actual works No. type length, Km Length to Budget (UGX) Actual Actual Amount be (KM) (UGX) treated (Km) 1 Masafu-Buyengo U 4 4.0 5,360,000 4.0 5,360,000 2 Masafu-Butote-Busikho U 4 4.0 5,360,000 4.0 5,360,000 3 Mundindi-Nalyoba U 2.6 2.6 3,484,000 2.6 3,484,000

Item Road Name Surface Road Annual Work Plan Actual works No. type length, Km Length to Budget (UGX) Actual Actual Amount be (KM) (UGX) treated (Km) 4 Makunda-Busonga Mbaale From Busonga to U 5 5.0 6,700,000 5.0 6,700,000 Mbaale 5 Nahayaka-Masaba Lumuli-Omenya U 5.5 5.5 7,370,000 5.5 7,370,000 From Busime Headquarters to Omenya landing site 6 Bubango-Nkona- Lumboka U 8.1 8.0 10,720,000 8.0 10,720,000 7 Masaba-Budongo-Nekuku From Masaba to U 5 4.5 6,030,000 4.5 6,030,000 Bundongo 8 Amungura-Ndaiga U 11.2 8.8 11,784,855 8.8 11,784,855 9 Namutere-Sauriyako-Buwembe U 5 5.0 6,700,000 5.0 6,700,000 10 Godown-Busibembe-Sauriyako U 4.4 4.4 5,896,000 4.4 5,896,000 11 Lumino - Syamalede - Nagabita U 9.5 8.0 10,720,000 8.0 10,720,000 SUBTOTAL 64.3 59.8 80,124,855 59.8 80,124,855

Appendix 3; Illegal Activities on Natural Resources

NAME SUB COUNTY STATUS Namabale Kachonga Turned into rice scheme with trees cut down Kaiti Kachonga Vegetation cleared for rice growing Namawa Kachonga Wetland forest cleared, as substantial papyrus coverage remains over a big area. However, the remaining part is under threats. Manghanga Kachonga Papyrus in the interior is still intact, and cultivation being done at the peripheral Natoli Budumba Complete cultivation taking place in the wetland Dumbu Budusu Budumba Papyrus still intact and river Mpologoma water still floods in the wetland plains. Wetland animals, fish,

NAME SUB COUNTY STATUS crocodiles, birds still exist. Mpologoma Budumba Papyrus still intact and river Mpologoma water still floods in the wetland plains. Wetland animals, fish, crocodiles, birds still exist. Bunawale Budumaba Papyrus in the interior is still intact, and cultivation being done at the peripheral Dumbu Buwesa Budumba Papyrus in the interior is still intact, and cultivation being done at the peripheral Sango-Buwesa Budumba Papyrus in the interior is still intact, and cultivation being done at the peripheral Magongolo Busaba Papyrus in the interior is still intact, while trees cut at the banks. Namugwera Busaba Papyrus in the interior is still intact, while trees cut at the banks. Hanjehe – mulanga Busaba Papyrus in the interior is still intact, while trees cut at the banks. Bubuhe-budoba Busaba Papyrus in the interior is still intact, while trees cut at the banks. Some animals and birds do exist in this wetland Napola-bugalo Nawanjofu Drained for rice cultivation Buhadyo-hisiro Nawanjofu Wetland still intact with no major threats Hisiro- Tirinyi system Nawanjofu Still intact with all fauna and flora present Doho koli Kachonga Wetland turned into upland for maize, sweet potatoes, millet cultivation Masulula Mazimasa Rice cultivation taking place with up to river banks Wangale- kidoko Mazimasa Wetland still intact however being threatened by over grazing Kangalaba Mazimasa Wetland Vegetation cleared for rice cultivation Doho Muhuyu Mazimasa Vegetation cleared for crop cultivation up to river banks. Namulo- Nakwasi Butaleja Wetland Vegetation cleared for rice cultivation and water hyacinth evident Butaleja Papyrus cut down for sugar cane plantation, yams and vegetables to the river bank Bunghaji Hisega Butaleja Papyrus cut down for sugar cane plantation, yams and vegetables to the river bank, the wetland is now seasonal Butaleja- Hisoho Butaleja Papyrus still intact and well utilized by the people for mats and fishing Nahingande-lunghule Butaleja Nahingande side subjected to cultivation as lunghulu part still intact Nakwiga Busolwe Converted for into rice growing Nahagulu – Nagondo Busaba Wetland still intact Namahoho Nawanjofu Wetland still intact Bingo Nawanjofu Converted into crop cultivation. With the river system changing. Bubinge Nawanjofu Rice cultivation at edges while the interior still intact

APPENDIX 4: Non-disposal of obsolete assets

Item Condition Location Recommendation Lower incisor forceps Faulty Dental Board off Pair of tweezers Faulty Dental Board off Autoclave (Hot air oven) Faulty Dental Board off Dental X-ray machine Faulty Dental Board off Stabilizer Faulty Dental Board off Hand pieces Faulty Dental Board off Steam sterilizer Faulty Antenatal clinic Board off Sharpening stones Faulty Antenatal clinic Board off Enema can Faulty Antenatal clinic Board off Dressing jar Faulty Antenatal clinic Board off Test tubes Faulty Antenatal clinic Board off Baby weighing pants Faulty Antenatal clinic Board off Bed sheets Torn Antenatal clinic Board off Adult weighing scale Faulty Antenatal clinic Board off Suction machine Faulty Maternity Board off Stabilizer Faulty Maternity Board off BP machine Faulty Maternity Board off Enamel basin Faulty Maternity Board off Adult weighing scale Faulty Maternity Board off Blankets Faulty Female ward Board off BP machines Faulty Female ward Board off Mattress covers Faulty Female ward Board off Anaesthesia unit Faulty Theatre Board off Vertical autoclave Faulty Theatre Board off Diathermy Faulty Theatre Board off Boyles machine Faulty Theatre Board off Operating light Faulty Theatre Board off Chargeable lamp Faulty Kapere ward Board off Plastic mat covers Faulty Kapere ward Board off Waste bin metallic Faulty Kapere ward Board off Stethoscope Faulty OPD Board off Autoscope Faulty OPD Board off Ophthalmic scope Faulty OPD Board off Measuring glass Faulty OPD Board off Wall clock Faulty OPD Board off BP machine Faulty OPD Board off Weighing scale Faulty OPD Board off Hand towel Faulty Grade ‘A’ Board off Stethoscope Faulty Grade ‘A’ Board off Vaginal speculum Faulty Grade ‘A’ Board off

Item Condition Location Recommendation Electric fan Faulty Med. Superintendent Board off File cabinet Faulty Med. Superintendent Board off Ferogram viewing mash Faulty Med. Superintendent Board off Electric fan Faulty Administrator Board off UPS Faulty Typing Pool Board off Wheel chair Faulty Male ward Board off Hangers 17 x 14 14 x 14 Faulty & expired X-ray Board off 15 x 12 10 x 8 10 x 12 6 ½ x 8 ½