Office of the Auditor General

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF

BUNDIBUGYO DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2018

OFFICE OF THE AUDITOR GENERAL UGANDA TABLE OF CONTENTS

LIST OF ACRONYMS ...... iii

Key Audit Matters ...... 2

1.0 Implementation of the Uganda Road Fund ...... 2

Emphasis of matter ...... 3

2.0 Local Revenue Shortfall ...... 3

Other Matter ...... 4

3.0 Funds not accounted for ...... 4

4.0 Underfunding of Youth Livelihood Programme (YLP) ...... 4

5.0 Garnish Orders from Court Cases ...... 5

6.0 Failure to remit Statutory deductions ...... 6

Other Information ...... 6

Management Responsibilities for the Financial Statements ...... 7

Auditor General’s Responsibilities for the audit of the Financial Statements ...... 7

Other Reporting Responsibilities ...... 9

REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...... 9

7.0 Capitation Grants ...... 9

8.0 Management of Natural Resources ...... 10

9.0 Management of Procurement ...... 12

10.0 Status of Basic Medical Equipment ...... 12

APPENDICES ...... 14

LIST OF ACRONYMS BOU Bank Of Uganda FY Financial Year IESBA International Ethics Standards Board for Accountants IFMS Integrated Financial Management System ISSAI International Standards of Supreme Audit Institutions LGFAM Local Government Financial and Accounting Manual 2007 LGFAR Local Government Financial and Accounting Regulations 2007 LGPPDA Local Government Public Procurement and Disposal of Assets MoFPED Ministry of Finance Planning and Economic Development MoGLSD Ministry of Gender labour and Social Development MoLHUD Ministry of lands Housing and Urban Development NEMA National Environment Management Authority PFMA Public Finance Management Act 2015 PPDA Public Procurement and Disposal of Assets TOR Terms of reference UGX Uganda Shillings URA Uganda Revenue Authority VAT Value Added Tax YIG Youth Interest Groups YLP Youth Livelihood programme

iii

REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF BUNDIBUGYO 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 Bundibugyo 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 Bundibugyo 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 Implementation of the Uganda Road Fund 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.”

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 ascertaining 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:

1.1 Budget performance I observed that a total of UGX.322,120,000 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and emergency activities on several district roads using road gangs and the Force Account mechanism. The District spent all the budgeted amount as detailed in Appendix I.

1.2 Status of Implementation A review of planned outputs against actual performance revealed that planned outputs were not fully achieved as shown in Appendix I

1.2.1 Routine Manual Maintenance A total of 179.4kms at an estimated cost of UGX.49, 080,000 was planned to be undertaken. However, audit revealed that 34kms were actually undertaken at a cost of UGX.6,670,000 leading to a saving of UGX.42,410,000 as shown in Appendix I.

1.2.2 Routine Mechanised Maintenance A total of 42.8 kms at an estimated cost of UGX.171,200,000 was planned to be undertaken. However 46.1 kms were actually undertaken at a cost of UGX. 151,231,500 leading to a saving of UGX.19,968,500 as shown in Appendix I.

1.2.3 Periodic Maintenance A total of 2 drift bridges at an estimated cost of UGX.75,000,000 was planned to be undertaken. Audit confirmed that 2 drift bridges were actually undertaken at a cost of UGX.74,371,412 leading to a saving of UGX 628,588 as shown in Appendix I.

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

2.0 Local Revenue Shortfall However, it was observed that out of the budgeted local revenue of UGX. 477,312,000 only UGX. 185,958,656 was realized resulting into a shortfall of UGX. 291,353,344 (61%) as shown in the statement of appropriation Accounts on page 10 and 11 of the Financial Statement.

The under collection of local revenue adversely affects service delivery.

The Accounting Officer explained that the shortfall was due to the creation of new local governments (town councils).

I advised the Accounting Officer to initiate measures to ensure that all budgeted local revenue is collected.

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

3.0 Funds not accounted for During the year under review UGX. 2,154,048 comprising of administrative advances, remained outstanding contrary to the regulations. Details are in Appendix II. I was therefore not able to ascertain whether funds were put to their intended use and/or paid to the right beneficiaries.

4.0 Underfunding of Youth Livelihood Programme (YLP) A review of the approved budget for the YLP program revealed that whereas the District had budgeted for a total amount of UGX.492,151,652 for the financial year 2015/2016, only UGX.171,981,000 (35%) was released resulting in a shortfall of UGX. 320,170,652 (65%). Consequently, out of the projected projects/youth interest groups, only 33 were actually funded. This undermined the intended objective of re- sponding to the challenge of unemployment amongst the Youths.

The Accounting Officer explained that the groups that missed in that particular year were rolled to other subsequent years.

I advised the Accounting Officer to engage the relevant Ministry for additional funding.

4.1 Inspection of Performance of Youth Projects Physical inspection was carried out on two selected projects namely Kakindo Bakery and Ntandi Unisex Saloon (2015/2016) to ascertain whether they were in existence and executed in accordance with the operational guidelines.

The following observations were made;

4.1.1 Kakindo Bakery Kakindo Bakery located in Bundibugyo Town Council in Bundibugyo district received UGX.5,600,000. It was observed during inspection that the project did not exist and the group had disintegrated. Consequently, I could not access records for audit verification.

The Accounting Officer explained that they had reported the matter to police under file NO 14/2016. He further stated that all groups with issues of diversion, fraud and recovery challenges are referred to police for investigation.

4.1.2 Ntandi Unisex Saloon Ntandi Unisex Saloon located in Ntandi Town Council in Bundibugyo district received UGX.6,100,000. It was observed that the group was non-existent at the time of inspection. It is alleged that the group chairperson disappeared with the funds. The matter is with Police. Consequently there were no records availed for audit verification.

The Accounting Officer explained that management has reported the matter to police file NO 14/2016 while follow up and monitoring continues to be done.

I advised the Accounting Officer to follow up the matters and ensure that the funds are finally recovered.

5.0 Garnish Orders from Court Cases Regulation 37 (2) of the Local Government Finance and Accounting Regulations of 2007 (LGFAR of 2007) requires that Conditional grants from the Government shall be part of Local Government revenue but planned for, recorded and accounted for according to the grant conditions, while Section 3.4.1 (3) of the Local Government Finance and Accounting Manual 2007 (LGFAM 2007) requires that entities have Planned outputs, activities, and expenditure allocations in the annual work-plan and budget estimates must be realistic, and achievable.

However, Contrary to the above regulation there was no realistic budgeting in Bundibugyo District and this led to funds worth UGX 55,368,000 meant for Youth Livelihood (YLP) and Uganda Women Enterprise projects being garnished off the district accounts to clear court cases as shown in Appendix III.

Garnish court orders were as a result of poor management controls which led to over accumulation of court cases.

The Accounting Officer explained that this was an order from court arising from long standing cases. However efforts were made to budget for these funds in the F/Y 2018/2019 budget and therefore the garnished funds will be reimbursed to the appropriate project accounts and this caters for related future legal costs.

I advised the Accounting Officer to always have proper budgeting and also to ensure that garnished funds are refunded back to their respective project accounts since they are conditional.

6.0 Failure to remit Statutory deductions Section 116 (1) and 123(1) of the Income Tax Act provide that a withholding agent shall withhold tax and make payment of the withheld tax to the Commissioner within 15 days of the month following.

However audit of the payroll revealed that a total of UGX.71,911,893 deductions were never remitted to URA yet funds had been disbursed to the entity as shown in Appendix IV

Failure to pay taxes may attract to fines and penalties and other litigation costs.

The Accounting Officer explained that taxes were paid to URA.

I advised the Accounting Officer to ensure that all taxes are remitted to the tax authority as required by law.

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 Bundibugyo 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 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 District’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 District’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 District 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

8 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;

7.0 Capitation Grants An audit carried out on schools in the distrcit revealed the following matters;

7.1 Lack of Financial Statements and Books of Accounts - Busu Primary School Section 64(6) of the LGFAR, 2007 requires the Head Teacher to submit the school’s financial statements to the sub county council for each academic term and where the Head Teacher is unable to prepare the financial statements, assistance should be sought from the Sub – Accountant of the sub county. However, the school did not prepare financial statements neither was there evidence that assistance was sought from the Sub Accountant of the sub county. This could be due to laxity by the Head Teacher and the School Management Committee.

Capitation grant worth UGX 9,455,433 was transferred to Busu Primary School during the year under Audit. However, there were no financial statements and books of accounts prepared.

Lack of financial statement is an indication of failure by the district to supervise and monitor UPE program implementation which may lead to mismanagement of capitation grants.

I advised the Accounting Officer to ensure that capitation grants books of accounts are well maintained and also ensure proper accountability of the grants.

8.0 Management of 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:

8.1 Failure to Demarcate and Monitor Natural resources Sec 45 (1) of the Uganda Land Act,1998 as amended 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.

Contrary to the regulations, all the forest reserves were not demarcated and as a result, these forest reserves have been encroached on by the surrounding community. Details are in Appendix V.

The Accounting Officer explained that the district has carried out an inventory of all identifiable wetlands and sensitization meetings of stakeholders have kicked off. Thereafter wetland action plans will be drawn and demarcations made.

I advised the Accounting Officer to ensure that District Wetlands are demarcated.

8.2 Unlicensed Activities on the Forest Reserves According to Sec. 38(3) of the National Environment Management Act, the authority may, in consultation with the lead agency and the District Environmental 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.

The District has got several forest reserves. However, unlicensed activities like, settlement and agriculture were being carried out on these forest reserves while others had been and they have been encroached upon by the community. Furthermore I observed that they were not being monitored by the Environmental Committee as shown below;

Type of natural resource Location of the Type of activities Are the Are the (land ,forest, wetland) natural carried out on the activities activities resource resource legal or monitored illegal regularly Bundikeki Forest Reserve Kirumya Sub- Settlement and agriculture Illegal NO county North Rwenzori Central Forest Burondo, Kasitu Settlement and agriculture Illegal NO Reserve Karugutu S/Cs and grazing Nyabirongo Central Forest Busaru S/C agriculture and settlement Illegal NO Reserve Nyakakindo Forest Reserve Busaru S/C agriculture and settlement Illegal NO

The Accounting Officer explained that the district has prioritized protection of wetlands and forest reserves and a check on the illegal activities in the wetlands in 2018/2019

I advised the Accounting Officer to ensure protection of wetlands so as to restrict illegal activities on the wetlands.

8.3 Failure to Constitute the District Environment Committee According to Section 14 of the National Environment Act,1995 the Authority shall, in consultation with the district council, provide guidelines for the establishment of a committee on the environment for each district, in this Act referred to as a District Environment Committee. The function of the committee among others is to coordinate the activities of the district council relating to the management of the environment, ensure that there are appropriate mechanisms in place to address the poor practices on the natural resources and prepare a district state of the environment report every year.

This is an indicator that Environmental issues are not addressed by the District.

The Accounting Officer stated that a district environment committee will be constituted and ensure its functionality.

I advised the Accounting Officer to ensure the institution of the Environment committee at the District.

9.0 Management of Procurement 9.1 Payments made to companies over and above the awarded contract price. Regulation 103 (1) of LGPPDA of 2006. Every head of Department shall ensure that officers involved with the Administration of payments to contractors closely follow the provisions of the regulations and exercise due vigilance at all times and that no irregular payments are made to contractors. Contrary to the regulation, the District paid UGX 36,316,585 to STK brothers company limited in excess of the awarded Contract prices for various tenders awarded. See table below.

CONTRACTOR DETAILS AWARDED AMT PAID VARIATION % AMT variation STK Brothers Construction of VIP 14,110,000 23,674,713 9,564,713 68% Latrine at Bundingoma STK Brothers Construction of a VIP 30,036,545 56,788,417 26,751,872 89% latrine at Bubandi p/s TOTAL 44,146,545 80,463,130 36,316,585 157%

This was irregular and the funds paid in excess of the contract price ought to be refunded by the contractor.

The Accounting Officer explained that the over and above occurred at payment stage and the contractor has been instructed to refund the over payment by 15th Dec.2018.

I advised the Accounting Officer to comply with the LPPDA Regulations and also ensure recovery of the funds.

10.0 Status of Basic Medical Equipment A review of the status of the basic medical equipment at Bundibugyo Hospital, Nyahuka Health Centre IV and Kikyo Health Centre IV revealed the following issues;

10.1 Inadequate Medical Equipment Section 5.17.4 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 and there is an inventory of all medical equipment updated according to the policy / guidelines.

Audit inspection carried out in Bundibugyo District Hospital revealed that, the available medical equipment are insufficient in number, need replacement as they have become old and others are not in existence as shown in Appendix VI.

Consequently, patients are referred to distant facilities to receive the same services putting their lives at risk. In Nyahuka Health Centre IV and Kikyo Health Centre IV it was noted that the ophthalmic departments does not function due to lack of medical equipment and their laboratories were not fully functional due to inadequate medical equipment. In the absence of basic medical equipment’s and non-functional departments in the health centres, health service delivery cannot be fully administered to the community.

The Accounting Officer explained that, the District is being assisted by Fort Portal Regional Workshop based at Fort Portal Referral Hospital to maintain the medical equipment; the district is also lobbying the Ministry of Health to improve services in the laboratories in health centers and we had engaged one of the partners, World Harvest Mission, to secure for the District Hospital an assortment of medical equipment.

I advised the Accounting Officer to follow up the matter with Ministry of Health to ensure adequate medical equipment at the hospital and at the health centers.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

24th December, 2018

APPENDICES

Appendix I: Status of implementation URF

Budgeted Actual Budgted Amount Actual Particulars Kms kms Variance Amount Received Spent Variance Routine (Manual) Mtenance 179.4 km 34 km 145 49,080,000 49,080,000 6,670,000 42,410,000 Routine (Mechanised) 46.1 Mtenance 42.8km km (3) 171,200,000 171,200,000 151,231,500 19,968,500

Periodic Mtenance 2 drifts 2 - 75,000,000 75,000,000 74,371,412 628,588

Culverts Installation 11 lines 17 (6) 26,840,000 26,840,000 43,338,000 (16,498,000)

TOTAL 322,120,000 322,120,000 275,610,912 46,509,088

Appendix II: Un accounted for funds

Paymen Payee's Amount PV payment Dept Error Audit t Date Name Number Details Amount remarks 12/21/20 Abamu 2,978,390 PV-AD01338 No details Management 2,978,390 NO approved 17 Eng requisition, Works U LPO, Invoice, Lt GRN, Delivery Note and valid receipt. 11/22/20 BUSINGE 2,159,000 PV- Facilitation Management 2,159,000 NO reports 17 SIRWAN S04714148 Assesment of and vehicle fuel O J LLGs accountability 6/20/201 HASS 3,807,000 PV-PR00315 Supply of Council 3,807,000 No LPO, 8 PETROLE tyres for Invoice, UM UG3147 procurement requisition 3/20/201 HASS 2,999,878 PV-FN00155 Fuel for Planning 2,999,878 No 8 PETROLE planning unit consumption UM schedules and fuel orders 6/1/2018 HASS 1,514,550 PV-AD01489 Fuel for CAOs Management 1,514,500 No approved PETROLE office requisition and UM accountability 9/13/201 KAMU 2,500,000 PV- Grading Management 2,500,000 No 7 GIM SO6074070 Bubukwanga accountability GILBSON 8984104 Play ground for fuel and 12/1/201 Semuliki 4,699,832 PV-FN00224 fuel for the Finance 4,699,832 Attach fuel 7 Service generator orders and Stationar consumption y schedules 5/15/201 ZAJ 3,398,852 PV-AD01551 Facilitation for Management 3,398,852 No Approved 8 TECHNO requisition, LOGIES GRN, Invoice and Delivery note 6/19/201 ZAJ 2,976,980 PV-FN00269 Supply of Finance 2,976,980 NO LPO, GRN 8 TECHNO printing and Delivery LOGIES stationery note and quotation 5/15/201 ZAJ 2,350,000 PV-FN00159 Supply of a Management 2,350,000 No 8 TECHNO laptop LPO,Invoice, LOGIES GRN and approved requisition 12/11/20 ZAJ 1,552,316 PV-FN00125 Photocopying Finance 1,552,316 No 17 TECHNO services procurement LOGIES requisition , quotation and LPO 6/7/2018 ZAJ 1,217,300 PV-FN00261 Supply of Finance 1,217,300 NO LPO, TECHNO stationery Quotation ,and LOGIES requisition from user Department TOTAL 32,154,048

Appendix III: Garnish orders

Date Project Account PAYEE Amount 29/05/2018 UWEP disbursement Kisembo and company 8,868,000 Account advocates 17/05/2018 UWEP recovery Account Mugarura Edward-legal 4,400,000 fees 16/11/2017 YLP Disbursement Mugarura Edward-legal 13,837,985 Account fees 11/16/17 Grant collection Account court order - MUGARURA 28,262,015 EDWARD TOTAL 55,368,000

Appendix IV: Unremitted PAYE

Months PAYE Payroll Bank statement Un-remitted PAYE Amount Amount July 119,418,704 116,418,704 3,000,000 August 193,871,588 193,871,588 0 September 190,289,278 135,994,171 54,295,107 October 200,678,902 197,459,263 3,219,639 November 199,454,293 200,055,766 -601,473 December 192,935,321 192,010,388 924,933 January 190,141,363 189,235,091 906,272 February 181,785,166 179,146,535 2,638,631 March 186,344,233 186,344,233 0 April 194,774,359 192,718,694 2,055,665 May 182,980,422 182,980,422 0 June 225,688,847 220,215,728 5,473,119 TOTAL 2,258,362,476 2,186,450,583 71,911,893

Appendix V: Failure to Demarcate and Monitor Natural resources

Size of Type of natural the resource (land Location of the natural natural S/N ,forest, wetland) resource resource Remark Not demarcated and 1 Kiyanja wetlands Burondo sub-county 10KM SQ monitored Not demarcated and 0.5 Km monitored 2 Bundikeki CFR Kirumya Sub-county sq Not demarcated and 3.6 Km monitored 3 Kabango-Muntandi Mabere s/c and parts of Ntandi TC sq Not demarcated and 1.06 Km monitored 4 Maata Busaru S/C sq Not demarcated and monitored 5 North Rwenzori CFR Burondo, Kasitu Karugutu S/Cs 35 Km sq Not demarcated and 1.72 Km monitored 6 Nyabirongo CFR Busaru S/C sq 0.4 Km Not demarcated and 7 Nyakakindo LFR Busaru S/C sq monitored

Appendix VI: Medical Equipment

OFFICE OF THE AUDITOR GENERAL DIRECTORATE OF LOCAL GOVERNMENT

2. GENERAL DISTRICT HOSPITAL- BUNDIBUGYO GENERAL HOSPITAL

A. THEATRE AUDIT SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE VARIANCE CONDITION REMARKS Anaesthetic Unit, EMO 1 with Vaporizer 3 For anaesthetizing 1 2 Good Not available 2 Electro surgical unit 2 Cutting 0 2 at the facility Present one in 3 Operating light ceiling 2 Viewing 1 1 good condition Oxygen cylinder plus 4 regulator 2 Provision of oxygen 1 1 good 1 not present Resuscitation manual Help someone 5 adult 2 breath 1 1 Good Resuscitation manual 6 infant 2 For breathing 0 2 none Remove mucus or 7 Suction apparatus 2 secretion 1 1 good 8 X-Ray film viewer 2 Seeing film 1 1 good Diagnostic equipment set 9 for MD 2 Diagnose diseases 0 2 None Help in giving Instrument set-General general Not available 10 Anaesthesia 1 anaesthesia 0 1 Not available at the facility Instrument set- 11 anaesthetic local drug 2 For giving drugs 0 2 Not available

Instrument set-lumber 12 puncture paediatric 1 Obtaining specimen 0 1 None Instrument set-pleural Not available 13 biopsy 1 Getting samples 0 1 at the facility Instrument set-skin Not available 14 biopsy 1 Obtaining samples 0 1 at the facility Not available 15 Instrument set-skin graft 1 For cutting parts 0 1 at the facility Instrument set- For trachea Not available 16 tracheotomy 1 operation 0 1 at the facility Instrument set-tubal Not available 17 ligation 1 Cutting tubes 0 1 at the facility Repair of urinary Not available 18 Instrument set-urology 1 system 0 1 at the facility Instrument set- For cutting vase Not available 19 vasectomy 1 deferens 0 1 at the facility

NB. Not on the standard equipment list but considered to be necessary;

NAME OF USE/ SN EQUIPMENT QUANTITY PURPOSE EXISTANCE VARIANCE CONDITION AUDIT REMARKS 1 Air Conditioner 2 Fresh air 0 2 Not available at the facility For monitoring Good There is need for 4 more to meet the 2 Sphygmomanometer 5 BP 1 4 condition required standards Good 3 Theatre stools 10 For sitting on 4 6 condition There is need for more theatre stools Patients to Good 4 Recovery beds 4 recover 2 2 condition Hold and Good 5 Drip stands 10 elevatedrips 3 7 condition For monitoring 6 Pulsoximeter 10 pulse 1 9 There is need for more at the facility

B. X-RAY DEPARTMENT NAME OF SN EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE VARIANCE CONDITION AUDIT REMARKS X-Ray film Critical viewing of Good 1 viewer 2 the films 1 1 condition X-Ray protective For protection Good There is need for more 2 wear 5 from rays 2 3 condition protective wears Examination There is need for an 3 light 1 For viewing 0 1 examining light Marking left and Good 4 X-ray marker 2 right 1 1 condition

NB. Not on the standard equipment list but considered to be necessary

NAME OF SN EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE VARIANCE CONDITION Not 1 CT scan 1 Assessing the brain and other parts 0 1 available Doppler Not 2 machine 1 Monitoring heart beat 0 1 available Not 3 x-ray sixer 20 Taking images 0 20 available Not 4 Gonadal shields 6 Protection the gonad 0 6 available

C. MARTENITY AUDIT SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE VARIANCE CONDITION REMARKS Not fully 1 B.P Machine–maternity ward 2 Taking BP 1 1 Good equipped Diagnostic equipment set for Diagnose 2 the ward 1 conditions 0 1 Good Not available 3 Diagnostic equipment set for 2 Diagnose MCH 0 2 Not available

MCH cases Good Not fully 4 Instrument set delivery 6 Safe delivery 2 4 condition available Containers 5 Oxygen cylinder 1 oxygen 0 1 Not available Removes 6 Suction apparatus-electric 2 mucus 0 2 Not available Removes 7 Suction apparatus, foot 2 mucus 0 2 Not available Remove the 8 Vacuum extractor 2 baby 0 2 Not available

NB. Not on the standard equipment list but considered to be necessary

NAME OF AUDIT SN EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE VARIANCE CONDITION REMARKS 1 Electric Warmers 2 Warmth provision 0 2 Not available 2 Examination light 2 Viewing 0 2 Not available Not in good Not in good 3 Drip stands 10 Hold drips 4 6 condition condition Infant Where resuscitation 4 resuscitation table 2 done. 0 2 Not available 5 Pulsoximeter 10 Determine the pulse 0 10 Not available Helps in incomplete 6 MVA set 10 abortion 0 10 Not available Support patients 7 Wheel chair 2 movement 0 2 Not available

D. LABORATORY AUDIT SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE VARIANCE CONDITION REMARKS Balance laboratory precision Outstanding weighing Not 1 300g/0.01 1 performance 0 1 None available Centrifuge haematocrit Not 2 electric with reader 1 Blood separation to get serum 0 1 available 3 Centrifuge manual 2 Separate serum and whole 0 2 Not

blood available Colorimeter with Not 4 concentration reading 1 Blood estimation 0 1 available Not 5 Counter differential WBC 2 For counting WBC 0 2 available Counter chamber Fuchs Not 6 Rosenthal 2 Counting 0 2 available Not 7 ESR Apparatus westergren 2 Monitoring cell segmentation 0 2 available Not 8 Haemoglobin meter 2 For HB 1 1 Faulty available Not 9 Sterilization hot oven 1 Disinfection 0 1 available Not 10 Urinometer 1 Urine gravity 0 1 available Water distillation apparatus 4 Not 11 ltr per hour 1 For purification 0 1 available Instrument set laboratory Assortment of general Not 12 basic 1 laboratory instruments 0 1 available

NB. Not on the standard equipment list but considered to be necessary

AUDIT SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE VARIANCE CONDITION REMARKS Good 1 Timers 2 For timing 1 1 condition Good 2 Wall clock 6 For timing 1 5 condition Counting the Not 3 Hep B viral machine 1 load 0 1 available Weighing balance Not 4 electric 2 For weighing 0 2 available

3. HEALTH CENTER IV- KIKYO HEALTH CENTRE IV

A. THEATRE NAME OF SN EQUIPMENT QUANTITY USE/PURPOSE EXISTANCE VARIANCE CONDITION REMARKS C/s sets (caesarean Functional and sets) 5 For C-Section operations 4 1 good Oxygen cylinders Needed by the (large size) 3 For administration of Oxygen 0 3 facility Surgical incision into the abdomen Available one Laparotomy for evacuation or preparation for good and set 2 surgery 1 1 functional Pulse Non-invasive method for Needed by the oximeter 2 monitoring oxygen levels 0 2 facility Suction machine Extraction of mucus and other Needed by the 1. Manual 1 fluids 0 1 facility Boyle’s machine bp calf 5 For administering anaesthesia 0 5 The machine lacks Anaesthetic oxygen cylinder with trolley 1 For administering anaesthesia 1 0 Not functional oxygen Oxygen Good and There is still need for concentrator 10 For administering oxygen 2 8 functional more Blood pressure machines[bp] 2 Measuring pressure 1 1 Functional Autoclave 1. Electric 1 Used for sterilization 0 1 Needed at the facility 2. Non electric 1 Used for sterilization 0 1 Needed at the facility

B. OPHTHALMIC DEPARTMENT NAME OF SN EQUIPMENT QUANTITY USE/PURPOSE EXISTANCE VARIANCE CONDITION REMARKS Used for examining the interior Needed at the Slit lamp 1 of the eye 0 1 health centre Used to determine the Needed at the Tonometer 2 intraocular pressure 0 2 health centre Used in reflection and refraction Needed at the Refraction set 2 demonstrations 0 2 health centre For examining and surgery of Needed at the Lid rotation set 2 the eye 0 2 health centre Loop (with lights and battery) 3 Used in eye surgery 0 3

C. MATERNITY DEPARTMENT NAME OF SN EQUIPMENT QUANTITY USE/PURPOSE EXISTANCE VARIANCE CONDITION REMARKS Blood pressure Good and machines[bp] 5 Measuring blood pressure 1 4 functional Doppler (hand Used in determining the held) 1 blood flow 0 1 Allow access to the Good and Fetoscopes 10 foetus 2 8 functional They are using the delivery sets for Episiotomy set 2 To aid child delivery 0 2 episiotomy Ambubag Used to provide positive Good and 1. Adult 2 pressure ventilation 1 1 functional Used to provide positive Good and 2. Neonatal 3 pressure ventilation 2 1 functional Autoclave These are needed at the 1. Electric 1 Used for sterilization 0 1 health facility 2. Non 1 Used for sterilization 0 1

electric For incision of birth IUD set 2 control devises 0 2 Implant removal set 2 For removing in-plants 0 2

D. LABORATORY DEPARTMENT- THERE is no laboratory as recommended by MOH NAME OF SN EQUIPMENT QUANTITY USE/PURPOSE EXISTANCE VARIANCE CONDITION REMARKS Refrigerator for Keep reagents below room reagents 1 temperature 0 1 For microscopic examination of Good and Binocular Microscopes 2 samples 1 1 functional type Electric centrifuges (bench top) 5 Separation of fluids from densities 0 5 needed Autoclave (in wash up) 1 For sterilization 0 1 needed Bunsen burner 1 For drying slides 0 1 needed Colorimeter 1 Measuring the intensity of colour 0 1 needed Haematology analyser (CBC) 1 Complete blood count machine 0 1 needed For determination of the Chemistry analyser 1 concentration of analyses 0 1 Needed

3. HEALTH CENTER IV-NYAHUKA HEALTH CENTRE IV

E. THEATRE NAME OF SN EQUIPMENT QUANTITY USE/PURPOSE EXISTANCE VARIANCE CONDITION REMARKS C/s sets Good (caesarean working sets) 5 For C-Section operations 3 2 condition Oxygen cylinders Small size they would (large size) 3 For administration of Oxygen 2 1 Working require the large size.

Urgently needed due For operation and management of high numbers of Hernia sets 4 Hernia 0 4 hernia cases 1 not Need to provide D&C sets 3 Used for dilatation and curettage 2 1 complete set complete sets In good MVA 3 For manual volume aspiration 2 1 condition Ambu bag Used to provide positive pressure In good Need one more to 1. Neonatal 2 ventilation 1 1 condition ease operations Penguin They are needed for sucker 2 Helps in clearing the babies airway 0 2 resuscitate Concentrator Nasal oxygen Used to deliver supplementary not Concentrators are prongs 10 oxygen 2 8 functional needed Surgical incision into the abdomen Laparotomy for evacuation or preparation for set 2 surgery 0 2 needed Only one in Pulse Non-invasive method for good Need more for the oximeter 2 monitoring oxygen levels 1 1 condition theatre Suction machine Extraction of mucus and other 1. Manual 1 fluids 0 1 needed Boyle’s Available one machine bp in good Cannot be used due to calf 5 For administering anaesthesia 1 4 condition lack of training. Anaesthetic trolley 1 For administering anaesthesia 0 1 needed Oxygen Urgently needed by concentrator 10 For administering oxygen 1 9 Faulty the health facility Blood pressure In good machines[bp] 2 Measuring pressure 1 1 condition Need one more Autoclave 2. Non electric 1 Used for sterilization 0 1 Needed by the facility Steam 1 Sterilising medical equipment to 0 1 needed

steriliser get rid of bacteria and other pathogens

F. OPHTHALMIC DEPARTMENT- NO OPTHALMIC DEPARTMENT NAME OF SN EQUIPMENT QUANTITY USE/PURPOSE EXISTANCE VARIANCE CONDITION REMARKS Used for examining the interior of Slit lamp 1 the eye 0 1 Used to determine the intraocular Tonometer 2 pressure 0 2 Majorly for the inspection of the Ophthalmoscope 2 retina 0 2 Used in reflection and refraction Refraction set 2 demonstrations 0 2 For examining and surgery of the Lid rotation set 2 eye 0 2 Loop (with lights and battery) 3 Used in eye surgery 0 3

G. MATERNITY DEPARTMENT

SN NAME OF EQUIPMENT QUANTITY USE/PURPOSE EXISTANCE VARIANCE CONDITION REMARKS For the delivery of Delivery sets 5 new born 3 2 Functional Blood pressure Measuring blood machines[bp] 5 pressure 2 3 1 functional Used in determining Doppler (hand held) 1 the blood flow 0 1 The unit need one Allow access to the In good Fetoscopes 10 foetus 1 9 condition Episiotomy set 2 To aid child delivery 0 2 needed MVA sets (manual vacuum aspiration For manual volume sets) 2 aspiration 0 2 needed Ultra sound scan machine (basic) for obstetrics 1 Used for scanning 0 1 Urgently needed Penguine sucker 5 Used for aspiration or 1 4 In good More are needed to cater for

cleaning of mucus condition the high number of patients.

Ambubag Used to provide positive pressure In good 1. Adult 2 ventilation 1 1 condition More needed Used to provide positive pressure In good 2. Neonatal 3 ventilation 2 1 condition Autoclave 1. Electric 1 Used for sterilization 0 1 Needed by the facility 2. Non electric 1 Used for sterilization 0 1 Needed by the facility For incision of birth IUD set 2 control devises 0 2 Needed by the facility For removing in- Implant removal set 2 plants 0 2 Needed by the facility

H. LABORATORY DEPARTMENT

SN NAME OF EQUIPMENT QUANTITY USE/PURPOSE EXISTANCE VARIANCE CONDITION REMARKS Refrigerator for Keep reagents below room reagents 1 temperature 0 1 needed Electric centrifuges Separation of fluids from (bench top) 5 densities 0 5 needed Autoclave (in wash up) 1 For sterilization 0 1 needed Bunsen burner 1 For drying slides 0 1 needed Measuring the intensity of Colorimeter 1 colour 0 1 needed Haematology analyser (CBC) 1 Complete blood count machine 0 1 needed