Office of the Auditor General the Republic of Uganda

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF SEMBABULE 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 ...... 1 1.0 Performance of Youth Livelihood Programme ...... 2 1.1 Excess 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 Performance of Youth projects ...... 3 1.4.1 Kyolola Youth Cattle Fattening ...... 3 1.4.2 Kiwula Youth Piggery Group ...... 4 1.4.3 Lack of training of Youth Interest Groups ...... 4 2.0 Implementation of the Uganda Road Funds ...... 4 2.1 Budget Performance ...... 5 2.2 Status of Implementation ...... 5 2.2.1 Periodic maintenance ...... 6 2.2.2 Poorly installed culverts ...... 6 Emphasis of matter ...... 7 3.0 Under-collection of Local Revenue ...... 7 4.0 Unspent conditional grants ...... 8 Other Matter ...... 8 5.0 Disbursement of YLP Funds for the period 2017/18 ...... 8 Other Information ...... 9 Management Responsibilities for the Financial Statements ...... 9 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 10 Other Reporting Responsibilities ...... 11 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...... 12 6.0 Natural Resources ...... 12 6.1 Unlicensed activities on Natural resources ...... 12

6.2 Absence of a District Environmental Committee ...... 12 7.0 Capitation Grant ...... 13 7.1 Under funding of St Joseph Matete Primary School ...... 13 7.2 Inadequate Infrastructure ...... 13 8.0 Status of Basic Medical Equipment ...... 14 8.1 Poor Condition of Medical Equipment ...... 14 APPENDICES: ...... 16 Appendix 1: Non Compliance with Repayment schedules ...... 16 Appendix 2: Periodic Maintenance ...... 18 Appendix 3: Status of Medical Equipment ...... 19

iii

LIST OF ACRONYMS F/Y Financial Year

GOU Government of Uganda HC Health centre 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 Governments Act LGFAR Local Governments Financial and Accounting Regulations MAAIF Ministry of Agriculture, Animal Industries and Fisheries MGLSD Ministry of Gender, Labour and Social Development NAA National Audit Act NEA National Environment Act PFMA Public Finance Management Act, 2015 TAI Treasury Accounting Instructions UGX Uganda Shillings ULA Uganda Land Act URF Uganda Road Fund UWEP Uganda Women Entrepreneurship Programme YIG Youth Interest Group YLP Youth Livelihood Programme

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

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the Financial Statements of Sembabule District Local Government which comprise the Statement of Financial Position as at 30thJune 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 Sembabule 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, 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 Uganda1995 (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

1 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 matter described below as the key audit matter 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). The programme, which started in the financial year 2013-2014, was to respond to the existing challenge of unemployment among the Youths. The programme, which is implemented through the District provides support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities initiated by youth groups. The audit focused on an amount of UGX.286,856,400 disbursed in the Financial Year; 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed focused on ascertaining the following;  Whether all funds budgeted for YLP during the period under review were actually released and used only for the program.  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 (YLGs) in accordance with the revolving funding model and  Whether on a sample basis the funded projects do exist and are operating. I made the following observations;

1.1 Excess Funding of the Programme A review of the approved budget for the YLP program revealed that whereas the District had budgeted for a total amount of UGX.226,513,400 for the financial year 2014/2015, but instead UGX.286,856,400 was released with an excess of UGX.60,343,000 which is 27% over and above what was budgeted. The Accounting Officer explained that the amount received in excess of the budget was by the MoGLSD in consideration of the cost variations for different enterprises.

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.286,856,400 (Interest exclusive) by close of the financial year 2017/2018, only UGX.126,504,000 was collected leaving a balance of UGX.160,352,400 (56%) 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.

The Accounting Officer explained that, a good number of YLP beneficiary Groups were engaged in livestock related projects. Most of such enterprises were affected by persistent drought and diseases especially foot and Mouth diseases and the associated Animal movement restrictions. He added that, stringent recovery measures in liaison with Police are underway. I advised the Accounting Officer to ensure that all outstanding funds are recovered.

1.3 Transfer of recovered funds to the Recovery Account in BOU It was observed that all the UGX.126,504,000 collected was transferred to the revolving Fund Account in Bank of Uganda by the time of the audit.

1.4 Inspection of Performance of Youth projects Physical inspection was carried out on two selected projects namely Kyolola Youth Cattle Fattening (2014/2015) and Kiwula Youth Piggery Group (2014/15) to ascertain whether they were in existence in accordance with the operational guidelines. The following observations were noted;

1.4.1 Kyolola Youth Cattle Fattening Inspection of Kyolola Youth Cattle Fattening revealed that the business was located in Sembabule Town Council. However, there was no signpost to confirm that the project visited was indeed Kyolola Youth Cattle Fattening. For example, the chairperson took us to his uncle’s place that they were chased from the initial location. No records were prenseted for verification. According to a member interviewed during inspection, the group bought 9 bulls when they got a sum of UGX.7,800,000. He explained that, three of the bulls died and six remained; and due to some challenges the group disintegrated and the bulls were shared. The project is no longer in existence.

1.4.2 Kiwula Youth Piggery Group On Inspection of Kiwula Youth Piggery Group revealed, 8 members were mobilised and present at a location in Sembabule Town Council. There was no sign post to confirm its occupation in that place. No records were availed for verification. The Accounting Officer should ensure that the responsible officers always carry out close monitoring in addition to ensuring that signposts are erected.

1.4.3 Lack of training of Youth Interest Groups Section 4.1(ix) of the of the project guidelines requires all the beneficiaries to receive training in entrepreneurship/business management skills, life skills, personal finances, group dynamics and leadership skills.

A review of documents and interviews with both group members revealed that, there was no training of the members duly conducted before project implementation. Failure to equip group members of the required skills led to their disintegration and failure to comply with repayment schedules. The Accounting Officer stated that, training was initially conducted to a specified number of the members.

I advised the Accounting Officer to always conduct training to all members of the project.

2.0 Implementation of the 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 the district.

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;

2.1 Budget Performance A total of UGX.804,667,617 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. However, the District received UGX.802,695,884 of (99.7%) resulting into a deficit of UGX.1,971,733. The deficit constituted 0.2% of the budgeted amount.

2.2 Status of Implementation A review of planned outputs against actual performance revealed that planned outputs were not fully achieved. It was observed that; although management budgeted for UGX.804,667,617 and realised UGX.802,695,884 with a budget performance of 99.8%, it did not implement the maintenance of three (3) roads under various intervention amounting to UGX.62,200,000 as shown in the table below;

Nature of Road Planned Actual Budgeted Management intervention Name output output Amount 's in Km in Km explanation

Periodic Mitima- 16 0 25,000,000 Rolled forward Maintenance Lugusuulu to FY 18-19 2017/18 Mechanized Routine Lwebitakuli- 10 0 12,000,000 Rolled forward Maintenance Lyabuguma- to FY 18-19 2017/18 Kibubbu Mechanized Routine Kyambogo- 21 0 25,200,000 Rolled forward Maintenance Kirama- to FY 18-19 2017/18 Bugoobe Total 62,200,000

Relatedly management also budgeted for emergency funds for maintenance of Mitima-Kitahira-Kabingo road measuring 14.5km with total projected budget of UGX.154,548,600 but only realised UGX.20,000,000.

2.2.1 Periodic maintenance A total of 94.9kms at an estimated cost of UGX.154,000,000 was planned to be undertaken as shown in Appendix 2. However, audit revealed that 78.9kms were actually undertaken at a cost of UGX.154,000,000 which is only 83% yet all the funds were received.

On inspection, it was observed that the district carried out Periodic Maintenance of Lwemiyaga-Nkonge road of 23kms at a cost of UGX.44,000,000 and the following shortcoming observed. The Accounting Officer explained that the land committee sat and agreed to reduce on the kilometres and use the money to raise the swamps on the remaining roads because of over flooding.

2.2.2 Poorly installed culverts According to the Culvert installation and construction section of Element No. 2 of the scope of works, management budgeted to spend UGX.9,376,000 on the installation and repair of culverts. Audit inspection carried out in September 2018 revealed that culvert lines at point 3+00km, 9+00km and 12+00km were broken and not aligned as shown in the Pictures 1, 2 and 3 below.

Pic. 1 at 3+00km Pic. 2 at 3+00km (Poorly installed and cracked culvert)

Pic 3. At 12+00km; Poorly installed culverts and broken Headwall.

The Accounting Officer explained that, the culverts had been properly installed but one head wall got damaged by a moving vehicle and the damage has since been rectified.

I advised management to rectify the poorly installed culverts.

Emphasis of matter Without qualifying my opinion, I draw attention to the following matter(s) [presented or disclosed] in the financial statements

3.0 Under-collection of Local Revenue It was observed that, out of the budgeted local revenue of UGX.615,344,887, only UGX.377,660,279 was realized resulting into a shortfall of UGX.237,684,608. The shortfall constituted 38.6% of the budgeted revenue as shown in the Statement of Appropriation Account on page 19 and 20 of the financial statements. Under-collection of local revenue adversely affects service delivery.

The Accounting Officer explained that, the shortfall was largely as a result of the closure of Livestock markets in the District due to Quarantine Restrictions imposed by MAAIF in a bid to control the spread of Foot and Mouth Disease. Livestock markets and businesses related to livestock farming were the biggest source of Local revenue to the District.

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

4.0 Unspent conditional grants It was observed that the district did not spend UGX.204,652,012 which was meant for salaries for primary school teachers as shown in note 15 of the financial statements. The Accounting Officer explained that the funds were meant for teachers’ salaries but the District failed to carry out the recruitments in time.

I advised the Accounting Officer to ensure that the teachers are recruited on time.

Other Matter In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the Financial Statements.

5.0 Disbursement of YLP Funds for the period 2017/18 Guideline 9(a) of the Youth Livelihood Program December 2013 states that the MGLSD will also develop action plans and budget for submission to the relevant Government authorities for approval.

It was observed that Sembabule District Local Government had budgeted to receive UGX.503,000,000 for YLP for the FY 2017/2018 to fund forty (40) Youth Interest Groups, but instead received UGX.195,177,000; resulting in a shortfall of UGX.307,823,000 (61%) as shown in the table below; Financial Year Budgeted Amount Actual Amount Variance Released 2017/18 503,000,000 195,177,000 307,823,000

Inadquate funding of the program undermined the intended objective of responding to the challenge of unemployment among the Youths whereby eleven (11) groups missed out on the funding during the period under review.

The Accounting Officer explained that the shortfall was as a result of budget cuts by Ministry of Gender Labour and Social Development; for which the District has no control over.

I advised the Accounting Officer to liase with Ministry of Gender Labour and Social Development to ensure allocation of adquate resources to the program in order to achieve the objective of the Youth employment.

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 Lwengo 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 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;

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

6.1 Unlicensed activities on Natural resources Section 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 does not have a register of the licenses issued for activities carried out on gazetted wetlands. Audit inspection revealed that there were a number of irregular activities carried out on various wetlands and forests in form of settlement, cultivation and tree cutting in Kazooba Central Forest Reserve, Buyaga Central Forest Reserve and Ntuusi Local Forest Reserve. 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, management has embarked on Community Sensitization on wise use of environment and Natural Resources, eviction of encroachers, compliance monitoring and restoration of degraded wetlands.

I advised the Accounting Officer to open a register of licenses for all activities carried out on gazetted natural resources.

6.2 Absence of a District Environmental 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. Contrary to the requirement, the district does not have a District Environment Committee in place.

Lack of the committee negatively impacts on the management of environment and natural resources in the district as there is no adequate monitoring and supervision of the usage of Natural Resources under the District. The Accounting Officer explained that the District Council designated the Standing committee of Works and Technical Services to handle the Environment and Natural Resources function.

I advised the Accounting Officer to appoint a substantive District Environment Committee as required by the law instead of committee of works.

7.0 Capitation Grant An audit carried out on Primary Schools in the distrcit revealed the following matters;

7.1 Under funding of St Joseph Matete Primary School Sec 1.3 of the UPE Capitation Grant Guidelines, May 2007 requires Government to pay annual tuition fees for all pupils only in Government Aided Schools amounting to fixed grant and variable grant computed accordingly. According to the approved enrolment of 950 pupils, the school would receive capitation grant amounting to UGX.9, 500,000. However, UGX.8,099,396 of (85%) was received leading to a shortfall of UGX.1,400,604 (14.7%). Underfunding of UPE schools adversely affect service delivery leading to poor academic performance of schools.

The Accounting Officer explained that the budgeting process is done once based on the available data on which indicative planning figures are generated hence the difficulty in changing the figures based on an increase in enrolment in the school during the course of the year.

I advised the Accounting Officer to engage the Ministry of Education to reconcile the figures and harmonise the underfunding.

7.2 Inadequate Infrastructure Section 1.2 of the School Facilities Grant (SFG) for primary Schools planning and implementation Guidelines for District and Urban Councils implementing the Decentralised Medium Term Budget Framework, May 2007 stipulates that The School Facility Grant (SFG) is to assist the most needy school communities provide the basic

primary school physical infrastructures with an ideal target that every primary school should achieve a classroom: pupil ratio of 1:55; latrine: pupil ratio of 1:40.

Latrines Analysis of the status of latrines at the school revealed that a total of 734 pupils are using 3 toilets making it a ratio of 1:245 making it 6 times above the required ratio.

Class rooms Analysis of data availed on class rooms both complete and incomplete indicated that the schools had class room pupil ratio of 82 pupils per class instead of the required 55 per class room. Inadequate facilities affect the pupils’ ability to effectively learn. The Accounting Officer acknowledged the inadequacy of infrastructure in schools and attributed it to inadequate funding.

I advised the Accounting Officer to liaise with the line Ministries for more funding to address the challenges.

8.0 Status of Basic Medical Equipment 8.1 Poor Condition of Medical Equipment Section 5.17.4 of the Health Sector Service Standards & Service Delivery Standards, 2016 requires a health facility to ensure that there is an inventory of all medical equipment updated according to the policy/guidelines.

Audit inspection revealed that the available medical equipment in Sembabule Health Centre IV and Ntuusi Health Centre IV are insufficient in number, need replacement as they have become old and others are not in existence as shown in Appendix 3. Consequently, patients are referred to distant Facilities to receive the same services putting their lives at risk.

The Accounting Officer explained that The District has not had allocations of Primary Health Care (PHC) Development Grant funding for the last three years. He indicated that the management allocated UGX.16,000,000 to procure basic medical equipment for health facilities in FY 2018/2019.

I advised the Accounting Officer to continue liaising with the Ministry of Health to request for more equipment.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

20th December 2018

APPENDICES: Appendix 1: Non Compliance with Repayment schedules SN Project Name Amount Received Amount Outstanding 2014/15 Recovered to Balance date 1 Kazooba A Youth Goat Keepers Ass. 4,545,000 3,200,000 1,345,000 2 Bwamuseeta Youth Bull Fattening Group 5,450,000 5,450,000 - 3 Lwembweera 11 Tukwatanise Youth Bull 4,545,000 3,190,000 1,355,000 Fattening Group 4 Lwemiyaga Youth Carpentry and Joinery 10,560,000 6,310,000 4,250,000 Group 5 Makoomi Youth Bull Fattening Group 7,770,000 3,000,000 4,770,000 6 Lwemiyaga Lwemibu Youth Tree Nursery 5,000,000 4,450,000 550,000 Bed Association 7 Kiribedda Youth Bull Fattening Group. 5,070,000 5,070,000 - 8 Lwemiyaga Trading Centre Youth Tailoring 8,000,000 1,000,000 7,000,000 Group. 9 Nkoge Youth Bull Fattening Group. 5,000,000 3,000,000 2,000,000 10 Tangiriza Youth Piggery Group. 5,000,000 550,000 4,450,000

11 Lukoma United Youth Poultry Ass. 6,250,000 6,250,000 -

12 Buteraniro A Youth Passion Fruit Ass. 5,000,000 5,000,000 -

13 Kawungera Youth Poultry Keepers Group 6,351,000 6,351,000 -

14 Kiwoko Balitwegomba Youth Bull Fattening 6,000,000 5,000,000 1,000,000 Group

15 Kitahira Kyirumu Youth Bull Fattening 8,000,000 8,000,000 - Group 16 Kashongi Youth Goat rearing Group 5,932,000 1,500,000 4,432,000 17 Kisonko Rural Youth Poultry Association 11,000,000 2,600,000 8,400,000 18 Kyolola Youth Cattle Fattening Group 7,800,000 1,100,000 6,700,000 19 Mijwal Youth Goat Keeping Group 3,950,000 2,500,000 1,450,000 20 Kiwuula Youth Piggery Group 5,000,000 3,150,000 1,850,000 21 Kaseza Rwabatabaazi Youth Bee keepers 10,000,000 10,000,000 - 22 Bweyare Youth Piggery Group 7,000,000 2,500,000 4,500,000

23 Gentebe Youth Bull Fattening Group 4,484,000 3,724,000 760,000 24 Misenyi Tuliwamu Youth Bull Fattening 4,484,000 4,484,000 - Group 25 Mateete Kiwumulo Youth Settle and 10,000,000 1,500,000 8,500,000 Manage Glassmart 26 Mateete West B Young Women Piggery 7,600,000 1,500,000 6,100,000 Group 27 Mitete Youth Computer Skills Centre 9,500,000 2,200,000 7,300,000 28 Nakateete Youth Tomato Growers Group 6,950,000 4,350,000 2,600,000 29 Kiterdde Suubi Youth Agro Inputs Traders 6,000,000 4,200,000 1,800,000 Ass. 30 Kijju Youth Passsion Fruit 6,000,000 - 6,000,000 31 Mitete Youth Computer Skills Centre 9,500,000 2,200,000 7,300,000 32 Nakateete Youth Tomato Growers Group 6,950,000 4,350,000 2,600,000 33 Kiterdde Suubi Youth Agro Inputs Traders 6,000,000 4,200,000 1,800,000 Ass. 34 Kijju Youth Passsion Fruit 6,000,000 - 6,000,000 35 Kisaana Twimukye Tukwatanise youth 7,900,000 170,000 7,730,000 Diary group 36 Kiggundu Zone youth Diary farming group 5,000,000 400,000 4,600,000 37 Ndaige youth diary group 5,000,000 750,000 4,250,000 38 Ntete central Buggaga Kwegatte piggery 6,000,000 500,000 5,500,000 group 39 Vvuza piggery youth group 5,000,000 600,000 4,400,000 40 Kyaluwanyi Youth catering services 5,000,000 800,000 4,200,000 41 Suzaddembe Youth Piggery Group 6,215,000 2,200,000 4,015,000 42 Katoma Bavubuka Piggery Group 6,567,000 1,500,000 5,067,000 43 Lyabuguma Youth Poultry Keepers Group 6,000,000 200,000 5,800,000 44 Ntete North Youth Poultry Keepers Royal 7,483,400 1,500,000 5,983,400 Group Status as at 30/06/2018 286,856,400 126,504,000 160,352,400 5% interest 9,621,144 Grand Totals Including 5% 286,856,400 169,973,544

Appendix 2: Periodic Maintenance No Road Name Road Planned Planned Total funds Status Length in length in Amount released KM km Nsambya-Lugusulu 1 road 23 23 36,000,000 36,000,000 completed 2 Lwemiyaga-Nkonge 23 23 44,000,000 44,000,000 completed Lumegere- Makukuuru- 3 Kayonza 12.6 12.6 24,000,000 24,000,000 completed Rolled to FY 4 Mitima-Lugusuulu 16 0 0 0 18-19 5 Nakayaga-Nambirizi 6.8 6.8 21,000,000 21,000,000 completed 6 Lwebitakuli-Kitooro 9.5 9.5 20,000,000 20,000,000 completed Merumeru- 7 Lwentuha 4 4 9,000,000 9,000,000 completed 94.9 78.9 154,000,000 154,000,000

Appendix 3: Status of Medical Equipment Sembabule Health Centre IV A. Theatre Name of Q’ty Use/Purpose Existence Working Deficit Equipment Condition

A. THEATRE Oxygen 3 For administration of 0 0 3 cylinders (large Oxygen size) A. THEATRE Hernia sets 4 For operation and 0 0 4 management of Hernia A. THEATRE Nasal oxygen 10 Used to deliver 0 0 10 prongs supplementary oxygen A. THEATRE Pulse oximeter 2 Non-invasive method 0 0 2 for monitoring oxygen levels A. THEATRE 1. Manual 1 Extraction of mucus 0 0 1 and other fluids A. THEATRE Boyle’s machine 5 For administering 1 1 4 BP calf anaesthesia A. THEATRE Oxygen 10 For administering 1 1 9 concentrator oxygen A. THEATRE Portable 2 Provide light during 1 1 1 operating light operations A. THEATRE Blood pressure 2 Measuring pressure 1 1 1 machines [BP] B. OPHTHALMIC Slit lamp 1 Used for examining 0 0 1 DEPARTMENT the interior of the eye B. OPHTHALMIC Tonometer 2 Used to determine the 0 0 2 DEPARTMENT intraocular pressure B. OPHTHALMIC Ophthalmoscope 2 Majorly for the 0 0 2 DEPARTMENT inspection of the retina B. OPHTHALMIC Refraction set 2 Used in reflection and 0 0 2 DEPARTMENT refraction demonstrations B. OPHTHALMIC Lid rotation set 2 For examining and 0 0 2 DEPARTMENT surgery of the eye B. OPHTHALMIC Loop (with lights 3 Used in eye surgery 0 0 3 DEPARTMENT and battery)

C. MATERNITY Delivery sets 5 For the delivery of new 3 1 2 DEPARTMENT born C. MATERNITY Blood pressure 5 Measuring blood 0 0 5 DEPARTMENT machines[bp] pressure C. MATERNITY Feto scopes 10 Allow access to the 3 3 7 DEPARTMENT foetus C. MATERNITY Episiotomy set 2 To aid child delivery 1 1 1 DEPARTMENT C. MATERNITY Penguine sucker 5 Used for aspiration or 2 2 3 DEPARTMENT cleaning of mucus C. MATERNITY 1. Adult 2 Used to provide 0 0 2 DEPARTMENT positive pressure ventilation C. MATERNITY 2. Neonatal 3 Used to provide 1 1 2 DEPARTMENT positive pressure ventilation C. MATERNITY 1. Electric 1 Used for sterilization 0 0 1 DEPARTMENT D. LABORATORY Blood bank 1 Keeping blood at 0 0 1 DEPARTMENT refrigerator recommended temperature D. LABORATORY Electric 5 Separation of fluids 1 1 4 DEPARTMENT centrifuges from densities (bench top) D. LABORATORY Autoclave (in 1 For sterilization 0 0 1 DEPARTMENT wash up) D. LABORATORY Bunsen burner 1 For drying slides 0 0 1 DEPARTMENT D. LABORATORY Colorimeter 1 Measuring the 0 0 1 DEPARTMENT intensity of colour D. LABORATORY Haematology 1 Complete blood count 0 0 1 DEPARTMENT analyser (CBC) machine D. LABORATORY Chemistry 1 For determination of 0 0 1 DEPARTMENT analyser the concentration of analyses

Ntuusi Health Centre IV Section Name of Q'ty Use/Purpose Existence Working Deficit Equipment Condition A. THEATRE C/s sets 5 For C-Section 3 3 2 (caesarean sets) operations A. THEATRE Oxygen cylinders 3 For administration of 0 0 3 (large size) Oxygen A. THEATRE Hernia sets 4 For operation and 1 1 3 management of Hernia A. THEATRE MVA 3 For manual volume 0 0 3 aspiration A. THEATRE 1. Neonatal 2 Used to provide 0 0 2 positive pressure ventilation A. THEATRE 2. Adult 2 Used to provide 0 0 2 positive pressure ventilation A. THEATRE Nasal oxygen 10 Used to deliver 0 0 10 prongs supplementary oxygen A. THEATRE Laparotomy set 2 Surgical incision into 1 1 1 the abdomen for evacuation or preparation for surgery A. THEATRE Pulse oximeter 2 Non-invasive method 0 0 2 for monitoring oxygen levels A. THEATRE 1. Manual 1 Extraction of mucus 0 0 1 and other fluids A. THEATRE Boyle’s machine 5 For administering 1 1 4 BP calf anaesthesia A. THEATRE Oxygen 10 For administering 1 1 9 concentrator oxygen A. THEATRE Portable operating 2 Provide light during 1 1 1 light operations B. OPHTHALMIC Slit lamp 1 Used for examining 0 0 1

DEPARTMENT the interior of the eye B. OPHTHALMIC Tonometer 2 Used to determine 0 0 2 DEPARTMENT the intraocular pressure B. OPHTHALMIC Ophthalmoscope 2 Majorly for the 0 0 2 DEPARTMENT inspection of the retina B. OPHTHALMIC Refraction set 2 Used in reflection 0 0 2 DEPARTMENT and refraction demonstrations B. OPHTHALMIC Lid rotation set 2 For examining and 0 0 2 DEPARTMENT surgery of the eye B. OPHTHALMIC Loop (with lights 3 Used in eye surgery 0 0 3 DEPARTMENT and battery) C. MATERNITY Delivery sets 5 For the delivery of 1 1 4 DEPARTMENT new born C. MATERNITY Blood pressure 5 Measuring blood 1 1 4 DEPARTMENT machines [BP] pressure C. MATERNITY Doppler (hand 1 Used in determining 0 0 1 DEPARTMENT held) the blood flow C. MATERNITY Feto scopes 10 Allow access to the 2 2 8 DEPARTMENT foetus C. MATERNITY Episiotomy set 2 To aid child delivery 0 0 2 DEPARTMENT C. MATERNITY MVA sets (manual 2 For manual volume 0 0 2 DEPARTMENT vacuum aspiration aspiration sets) C. MATERNITY Penguine sucker 5 Used for aspiration or 1 1 4 DEPARTMENT cleaning of mucus C. MATERNITY 1. Adult 2 Used to provide 0 0 2 DEPARTMENT positive pressure ventilation C. MATERNITY 2. Neonatal 3 Used to provide 1 1 2 DEPARTMENT positive pressure ventilation C. MATERNITY 1. Electric 1 Used for sterilization 0 0 1 DEPARTMENT

C. MATERNITY 2. Non 1 Used for sterilization 0 0 1 DEPARTMENT electric C. MATERNITY IUD set 2 For incision of birth 0 0 2 DEPARTMENT control devises C. MATERNITY Implant removal 2 For removing in- 0 0 2 DEPARTMENT set plants D. LABORATORY Electric 5 Separation of fluids 1 1 4 DEPARTMENT centrifuges from densities (bench top) D. LABORATORY Autoclave (in 1 For sterilization 0 0 1 DEPARTMENT wash up)