Office of the Auditor General

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

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

OFFICE OF THE AUDITOR GENERAL UGANDA

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 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 Inspections of the performance youth projects ...... 3 2.0 Implementation of the Uganda road Funds ...... 4 2.1 Budget Performance ...... 4 2.2 Status of implementation ...... 5 a) Routine manual maintenance ...... 5 b) Routine mechanised maintenance ...... 5 c) Periodic maintenance ...... 5 Emphasis of Matter ...... 5 3.0 Pension and Gratuity Arrears ...... 5 4.0 Receivables ...... 6 Other Matter ...... 6 5.0 Irregular Excess Expenditure on Councillors’ Emoluments ...... 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 6.0 Natural Resources ...... 9 6.1 Inactive District Environment Committee ...... 9 6.2 Un-licenced Activities on Wetlands ...... 9 7.0 Physical Planning ...... 10 7.1 Inactive physical planning committee ...... 10 8.0 Status of the Medical Equipment ...... 11 8.1 Non-functional and non-existent medical equipment...... 11 APPENDICES ...... 12 Appendix 1(a) – Non-compliance with Repayment Schedule ...... 12

Appendix 1(b) – Non Compliance With Repayment Schedule (Groups transferred to Butebo DLG) ... 16 Appendix 2: Natural Resources ...... 17 Appendix 3: Status of Medical Equipment Pallisa General District Hospital ...... 21

iii

LIST OF ACRONYMS F/Y Financial Year

GOU Government of Uganda HSSP Health Sector Strategic Plan IESBA International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants INTOSAI International Organization of Supreme Audit Institutions ISA International Standards on Auditing LGA Local Governments Act LGFAR Local Governments Financial and Accounting Regulations MoGLSD 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 PALLISA 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 Pallisa 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 Pallisa 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 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

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 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.338,705,670 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.338,705,670 for the financial year 2014/2015 and all UGX.338,705,670 (100%) was realized. Consequently, all the projected 48 Youth Interest Groups were fully 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.338,705,670 by close of the financial year 2017/2018, only UGX.45, 544,400 (13.4%) had been collected leaving a balance of UGX.293,161,270 (86.6%). Also noted was that 14 groups with balances of UGX.93,634,700 were transferred to the new district of Butebo leaving 34 groups with balance of UGX.245,073,970 with Pallisa District as shown in Appendix 1a&b.

The Accounting Officer attributed the delayed recoveries to political interference, poor beneficiary selection, and poor enterprise selection by the beneficiaries. He further explained that the district had embarked on intensified recovery campaign including use of police.

I await the outcome of the Accounting officer’s action.

1.3 Transfer of recovered funds to the recovery account in BOU A review of the bank statements of YLP collection accounts revealed that out of the collected amount of UGX.45,544,400, the district had not transferred UGX.22,500,000 (49%) to the National Revolving Fund Collection Account by the end of the financial year 2017/18. This undermined the effective implementation of the program. The Accounting Officer noted the delay and promised to make timely transfers going forward.

I advised the Accounting Officer to ensure timely transfers.

1.4 Inspections of the performance youth projects Physical inspection was carried out on 2 selected projects and the following observations were made;

Najeniti I Youth Piggery Project and Kagoli Nabitende Youth Poultry Project were advanced with UGX.8,187,300 and UGX.7,250,000 respectively. However, physical inspections revealed that the groups had disintegrated. There was no written response availed by the Accounting Officer regarding the finding.

I advised the Accounting Officer to initiate measures to ensure recovery of all the outstanding amounts.

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 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 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.238,214,070 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.244,524,006 resulting into a surplus of UGX.6,309,936. The surplus constituted 2.6% of the budgeted amount.

2.2 Status of implementation A review of planned outputs against actual is shown below; a) Routine manual maintenance A total of 230kms at an estimated cost of UGX.49,500,000 was planned to be undertaken. However, it was observed that 145.9kms i.e. 63% of works were actually undertaken at a cost of UGX.43,196,076 i.e. 87% of the budget leading to unutilised UGX.6,303,924. Consequently, some roads were not worked on like Ometai-Omatakojo 4.5km road. The Accounting Officer attributed this to the training of operators and drivers.

b) Routine mechanised maintenance A total of 42kms at an estimated cost of UGX.172,114,070 was planned to be undertaken. However, I observed that 51.4kms (122%) of works were actually undertaken at a cost of UGX.180,927,930 (105%) of the budget leading to an excess spending of UGX.8,813,860.

c) Periodic maintenance A total of 4kms at an estimated cost of UGX.16,600,000 was planned to be undertaken. However, audit revealed that 5kms (125%) of works were actually undertaken at a cost of UGX.20,400,000(123%) of the budget leading to an excess funding of UGX.3,800,000.

I advised the Accounting Officer to liaise with Uganda road fund for increased funding.

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

3.0 Pension and Gratuity Arrears I observed that the district had not paid UGX.305,937,504 in respect of pension and gratuity arrears as disclosed in note 24 on Page 38 of the financial statements. Failure to make timely payments is contrary to the Pensions Act and negatively affects the welfare of the pensioners.

4.0 Receivables I observed that the district transferred 37 youth livelihood project groups to the new district of Butebo. Included in the receivables amount of UGX.500,970,158 (note 17 on page 35) is UGX.93,634,700 relating to the transferred groups. This amount should be de-recognised in the books of Pallisa DLG and recognised in the books of Butebo DLG.

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 Irregular Excess Expenditure on Councillors’ Emoluments Section 4 of the first schedule of the Local Governments Act CAP.243 states that the expenditure of the Local Government Council in a financial year on emoluments and allowances of chairpersons and Councillors’ shall not exceed 20% of the total local revenue collected by that Local Government Council in the previous financial year. It was noted that Council spent a total of UGX.146,358,341 instead of UGX.63,779,012 (20%) of the total local revenue collected previous Year of UGX.318,895,059 resulting into irregular excess expenditure of UGX.82,579,329 as shown below.

Ref. Item Amount 1 Allowances and emoluments paid 146,358,341 20% of prior year Local Revenue (20% * UGX. 2 63,779,012 318,895,059) Excess Expenditure 82,579,329

Excess expenditure amounts to diversion of funds which adversely affects service delivery to the community.

The Accounting Officer attributed the shortcoming to the political turmoil in the district at the time there was an impasse over the location of Kibale County between Butebo and Pallisa district that necessitated numerous political movements outside the district on consultations.

I advised the Accounting Officer to ensure that expenditure is within the statutory limits or seek authority from the Minister of Local Government prior to the over expenditure on such allowances.

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 Pallisa 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 entity’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 entity’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 entity 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, forests reserves and wetlands revealed the following:

6.1 Inactive District Environment Committee Section 37(2) of the National Environment Act, Management of wetlands provides that the authority shall, with the assistance of the local environment committees, district environment committees and the lead agency, identify wetlands of local, national and international importance as ecosystems and habitats of species of fauna and flora and compile a national register of wetlands.

It was observed that while the District Environment Committee exits, there was no evidence of performance in form of supervision reports and minutes of meeting held. The status of the natural resources in the district is as shown in Appendix 3. As a result environment and natural resources challenges were not been discussed and addressed as required. The Accounting Officer explained that although the District Environment Committee existed, it is true it has not been made effective. He however stated that plans were under way to sensitize them on their roles.

The Accounting Officer was advised to activate the Committee to ensure proper management of natural resources.

6.2 Un-licenced Activities on Wetlands According to Section 38(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 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 activities illegal carried out on various wetlands and forests in form of sand mining and farming being major activities in areas of sub counties of Opwateta, Kameke, Chelekura, Gogonyo , Agule and Kibale.

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 the District was aware of these environmental degradation situations and had started remedial actions by undertaking inventory of all mining activities in the district with the purpose of overseeing and licensing them.

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

7.0 Physical Planning 7.1 Inactive physical planning committee Part III of the Physical Planning Act 2010, requires each District to establish a physical planning committee which should be composed of the Chief Administrative Officer of the district, who shall be the Chairperson; the District Physical Planner who shall be the Secretary, the District Surveyor, the District Roads Engineer, the District Education Officer; the District Agricultural Officer; the District Water Engineer; the District Community Development Officer; the District Medical Officer; the clerks of all urban and Town Councils within the district; the district environment officer; the natural resources officer; and a physical planner in private practice appointed by the council on the advice of the secretary to the Board.

It was observed that the district had a constituted 11 man physical planning committee which had no budget provision hence did not carry out its functions during the year. Failure to streamline the functions of the physical planning

committee may lead to uncoordinated utilization of land and other resources which in turn may create physical, sanitation, and other challenges to the community.

The Accounting Officer explained that the District physical planning committee had been inactive due to absence of a physical planner however we recruited one in June 2018 and the committee was now functional.

The Accounting Officer was advised to liaise with the council to ensure that the committee is empowered to undertake its roles as required.

8.0 Status of the Medical Equipment A review of the status of the basic medical equipment at Pallisa District General Hospital revealed the following issues.

8.1 Non-functional and non-existent 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, a review of departments’ reports and audit inspection revealed that a number of medical equipment is obsolete, faulty and not in fair condition or lacking as shown in appendix 3 respectively. Consequently, patients are referred to distant Facilities to receive the same services putting their lives at risk. The Accounting Officer explained that some medical equipment had been supplied under the HSSP Program but were found to be sub-standard and retrieved.

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

John F.S. Muwanga AUDITOR GENERAL KAMPALA

20th December, 2018

APPENDICES Appendix 1(a) – Non-compliance with Repayment Schedule s/n Sub Project name Sector Date of Amount Repayme Recoverable 5% services Amount Amount due coun disbursem disbursed nt date amount fee where recovered ty ent applicable

1 Akisi Akum Youth Trade 14/5/2015 7,380,000 30/6/2016 7,380,000 - 2,780,000 4,600,000 m Produce Buying & Selling Project

2 Apop Angolol Youth Trade 14/5/2015 7,100,000 30/6/2016 7,100,000 - - 7,100,000 ong With Special Needs Produce Buying & Selling Project

3 Apop Rwatama Youth Trade 14/5/2015 5,890,000 30/6/2016 5,890,000 - 1,240,000 4,650,000 ong Produce Buying & Selling Project

4 Chele Ogiroi Youth Trade 14/5/2015 4,350,000 30/6/2016 4,350,000 - 400,000 3,950,000 kura Produce Buying & Selling Project

5 Chele Moru-Okobo Youth Trade 14/5/2015 5,580,000 31/7/2016 5,604,000 24,000 - 5,604,000 kura Produce Buying & Selling Project

6 Gogo Ajepet A Youth Trade 14/5/2015 5,972,000 30/6/2016 5,972,000 - 1,000,000 4,972,000 nyo Cattle Trade Project

7 Gogo Agurur Youth Industry 14/5/2015 6,919,805 6,919,805 2,000,000 4,919,805 nyo Agro- Processing Agro Project

12 s/n Sub Project name Sector Date of Amount Repayme Recoverable 5% services Amount Amount due coun disbursem disbursed nt date amount fee where recovered ty ent applicable

8 Gogo Akisim Youth Trade 14/5/2015 4,759,000 30/6/2016 4,759,000 - 3,782,000 977,000 nyo Produce Buying & Selling Project

9 Gogo Aikuraun 'B' Youth Trade 14/5/2015 7,000,000 30/6/2016 7,000,000 - - 7,000,000 nyo Produce Buying & Selling Project

10 Gogo Onyara Youth Trade 14/5/2015 7,858,000 7,858,000 1,000,000 6,858,000 nyo Produce Buying & Selling Project

11 Gogo Komolo Central Service 14/5/2015 5,800,000 31/5/2016 5,800,000 - - 5,800,000 nyo Chairs & Tents Project

12 Gogo Kyele Youth Agricultur 14/5/2015 8,485,000 31/5/2016 8,485,000 - 590,000 7,895,000 nyo Improved Piggery e Project

13 Kam Muvule Mukaga Trade 14/5/2015 8,220,000 30/6/2016 8,220,000 - 830,000 7,390,000 eke Youth Produce Buying & Selling Project

14 Kam Supa Central Trade 14/5/2015 8,945,000 30/4/2016 8,945,000 - 900,000 8,045,000 eke Youth Produce Buying & Selling Project

15 Kam Akisim Youth Trade 14/5/2015 7,789,000 30/6/2016 7,789,000 - 2,100,000 5,689,000 eke Produce Buying and Selling Project

13 s/n Sub Project name Sector Date of Amount Repayme Recoverable 5% services Amount Amount due coun disbursem disbursed nt date amount fee where recovered ty ent applicable

16 Kam Kareu Youth Trade 14/5/2015 7,000,000 31/5/2016 7,000,000 - 200,000 6,800,000 uge Produce Buying and Selling Project

17 Kam Akimeng youth Trade 14/5/2015 6,982,000 30/6/2016 6,982,000 - - 6,982,000 uge Produce Buying & Selling Project

18 Kam Kachango Central Agricultur 14/5/2015 7,447,317 30/6/2016 7,447,317 - 90,000 7,357,317 uge Youth Poultry e Project

19 Kaso Omuroka 'B' Youth Agricultur 14/5/2015 5,087,000 31/10/201 5,101,349 14,349 4,100,000 1,001,349 do Piggery Project e 6

20 Kaso Kinomu Youth Trade 14/5/2015 4,810,000 4,810,000 - 3,200,000 1,610,000 do Agriculture Produce Dealing Project

21 Kaso Kateki Youth Trade 14/5/2015 4,551,000 30/9/2016 4,581,000 30,000 - 4,581,000 do Produce Dealing Project

22 Olok Kagoli Nabitende Agricultur 14/5/2015 8,086,000 30/9/2016 8,187,300 101,300 - 8,187,300 Youth Poultry e Project

23 Pallis Okolodongo Youth Trade 14/5/2015 7,985,000 30/6/2016 7,985,000 - 2,440,000 5,545,000 a Cattle Trade Project

14 s/n Sub Project name Sector Date of Amount Repayme Recoverable 5% services Amount Amount due coun disbursem disbursed nt date amount fee where recovered ty ent applicable

24 Pallis Nakabale Youth Trade 14/5/2015 6,739,000 31/7/2016 6,739,000 - - 6,739,000 a Ever Ready Sound Project

25 Pallis Najeniti I Youth Agricultur 14/5/2015 7,250,000 31/7/2016 7,250,000 - - 7,250,000 a Piggery Project e

26 Pallis Kasanvu 'A' Agricultur 14/5/2015 8,420,000 31/5/2016 8,420,000 - - 8,420,000 a T/C Muslim Youth e Poultry Rearing Project

27 Pallis Kadoki Youth Trade 14/5/2015 11,225,500 31/5/2016 11,225,500 - 835,000 10,390,500 a T/C Stationery and Secretarial services Project

28 Pallis Industrial area Service 14/5/2015 11,615,000 30/6/2016 11,750,000 135,000 1,080,000 10,670,000 a T/C Tents and Chair Project

29 Pallis Kinomu 'B' Trade 14/5/2015 10,690,000 30/4/2016 10,690,000 - 1,500,000 9,190,000 a T/C Produce Buying and Selling Project

30 Pallis Pallisa Central 'A' Service 14/5/2015 8,160,000 30/6/2016 8,160,000 - 1,980,000 6,180,000 a T/C Youth Hair Dressing and Cosmetology project

15 s/n Sub Project name Sector Date of Amount Repayme Recoverable 5% services Amount Amount due coun disbursem disbursed nt date amount fee where recovered ty ent applicable

31 Pallis Kinomu Youth Vocationa 14/5/2015 5,355,000 30/4/2016 5,355,000 - 200,000 5,155,000 a T/C Tailoring, Fashion l Skills and Design Project

32 Pallis Komolo 'B' United Trade 14/5/2015 6,600,000 31/5/2016 6,600,000 - 200,000 6,400,000 a T/C Youth Produce Buying and Selling

33 Puti- Boliso T/C Metal Industry 14/5/2015 7,023,348 31/5/2016 7,023,348 - 4,031,500 2,991,848 Puti Fabrication Youth Project

34 Puti- Limoto Youth Trade 14/5/2015 8,000,000 31/5/2016 8,000,000 - 1,100,000 6,900,000 Puti Produce Buying and Selling Youth Project

245,073,970 245,378,619 280,649 37,578,500 207,800,119

Appendix 1(b) – Non Compliance With Repayment Schedule (Groups transferred to Butebo DLG) S/ District Project Sector Amount Amount Amount Remarks N requested approved disbursed

1 Butebo Kasyebai Youth Produce Buying & Selling Project Trade 8,000,000 8,000,000 8,000,000 No variance

2 Butebo Katakwi Youth Produce Buying and Selling Project Trade 7,326,000 7,326,000 7,326,000 No variance

3 Butebo Bulalaka Single Parents Tents and Chairs Hiring Project Trade 5,150,000 5,150,000 5,150,000 No variance

S/ District Project Sector Amount Amount Amount Remarks N requested approved disbursed

4 Butebo Bunamwera Village Youth School Drop out Produce Buying and Trade 6,750,000 6,750,000 6,750,000 No variance Selling Project

5 Butebo Kasekenyi School Drop-Out Local Cattle Trading Project Trade 7,575,000 7,575,000 7,575,000 No variance

6 Butebo Ogwere Youth School Drop-Out Poultry Project Agriculture 6,500,000 6,500,000 6,500,000 No variance

7 Butebo Maizimasa Youth Tailoring Project Industry 7,341,700 7,341,700 7,341,700 No variance

8 Butebo Tingoli Youth Produce Buying & Selling Project Trade 6,032,000 6,032,000 6,032,000 No variance

9 Butebo Apuna Youth Produce Buying and Selling Project Trade 5,252,000 5,252,000 5,252,000 No variance

10 Butebo Otelepai Youth Produce Buying and Selling Project Trade 5,690,000 5,690,000 5,690,000 No variance

11 Butebo Opwateta Agro-Business Youth Enterprise Trade 5,689,000 5,689,000 5,689,000 No variance

12 Butebo Rarak I Agro-Processing Joint Youth Project Agriculture 7,605,000 7,605,000 7,605,000 No variance

13 Butebo Namuswata Youth Produce Buying & Selling Project Trade 6,724,000 6,724,000 6,724,000 No variance

14 Butebo Sidanyi 'C' Youth Produce Buying & Selling Project Trade 8,000,000 8,000,000 8,000,000 No variance

93,634,700 93,634,70 93,634,70 0 0

Appendix 2: Natural Resources S/N Type of natural resource (land ,forest, wetland) Location of Size Is the Is the Type of Are Are the Audit the natural of the N/resour area activiti the activities remarks resource natur ce properl es activit monitore al included y carried ies d resou in the demarc out on legal regularly rce register ated the or for resourc illegal wetlands e

(for wetlands only) 1 Atmospheric resources (gases such as nitrogen (N2), no Not oxygen (02) carbon dioxide (co2), water vapour and dusts. monitored

2 Acquatic / water resources: These include lakes, Lake Opeta Aquati yes Wetland Paddy illegal The The wetlands, rivers, fish and other acquatic plants and (Gogongo sub c s –not rice acquatic wetlands animals county ) , Lake resour registere cultivati resources are Lemwa ( ces = d on are degraded Kasodo sub 331km around monitored Sand county), 2 wetland apart from mining L.Kawi s and the and (Apopong sub lakes biochemica farming county) , l being L.Geme component major (Gogonyo sub s of water activities. county), L. for Nyasala ( example Chelekur sub water pH county ), L. (acidity Komunuo and L. Nyaguo (Agule sub county). Pallisa District is also endowed with wetlands that cross each other. The main wetlands in the district include: Limoto wetland (Puti-puti sub county), Nakibuya wetland

(Kasodo sub county), Kagoli (papaya) wetland ( Pallisa sub county), Apapa wetland( Olok sub-county), Kagwese wetlands ( Pallisa town council), Kayepei Wetlands (Opwateta sub county), Kaliebi wetland (Pallisa town council and puti-puti sub counties ).

3 Land Resources sub counties of Land District Land: Stone illegal private There is Opwateta , resour headquart District quarryin land exists illegal Kameke, ces er land headqua g throughout mining Chelekura, 764km has been rter land t the and Gogonyo , 2 titled has Sand district Querying Agule and been mining. Kibale, titled Tree cutting.

4 Forest resources. Kamuge sub Forest not titled For Tree legal No natural The trees county reserv est planting forests but are headquarters, es rese plantation preserved Busitema (gazze rves woodlots University along ted) not and trees Pallisa –Kumi 127.6h title planted on

Road, Apopong a d private sub county land exists headquarters, throughout Gogonyo and Private t the Kasodo sub forest district county estate headquarters 247ha and the rest are on private land. The district has two local forest reserves namely odwarata (Pallisa Town Council T/C) along Pallisa- Gogonyo road and is approx 88ha and Goli- Goli Forest reserve in puti- puti/ Kamuge sub counties

Template B

Procedures Required evidence Audit Remarks a. Confirm existence of the district environment committees  List of committee members The committee are in place and they are appointed, though including their qualifications in line with the law  Appointment letters it is inactive b. Review composition of the committees membership  List of committee members The membership includes the CAO being the chairperson &  Appointment letters Environment Officer is the secretary and all heads of  * recommended department. membership by the Act. c. Trace for evidence of performance of the committee during  Minutes of committee The minutes of the committee were not available at the time the year under review as specified by the law sittings of the audit.  Supervision reports The committee is inactive hence no reports were availed at

the time of the audit d. Confirm whether the committee has a budget provision and  Annual budget The natural resource department has its budget and is receives funding periodically from government/district.  Financial statements/ reflected in the natural resource department as a line item. records

Appendix 3: Status of Medical Equipment Pallisa General District Hospital

EXIS SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE CONDITION AUDIT REMARKS TANC E

THEATRE

Functional but not in 1. Anaesthetic Unit, EMO with Vaporizer 3 For anaesthetizing 1 use because of lack Less by 2 of a vaporiser.

All functional and in 2. Electro surgical unit 2 Cutting 2 use Not in place but using 3. Operating table hydraulic 2 For operation 0 another operating table

4. Operating light ceiling 2 Viewing 4 All functional In excess by 2.

The excess of 2 ceiling lights 5. Operating light, mobile 2 Viewing 1 Functional and in use compensate for the 1 lacking mobile light

Both functional and 6. Oxygen concentrator 1 Regulating oxygen 2 Excess of 1 in use All functional and in 7. Oxygen cylinder plus regulator 2 Provision of oxygen 4 Excess of 2 use

EXIS SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE CONDITION AUDIT REMARKS TANC E

THEATRE

8. Resuscitation manual adult 2 Help someone breath 1 Functional and in use Less by 1

9. Resuscitation manual infant 2 For breathing 1 Functional and in use Less by 1

Remove mucus or 10. Suction apparatus 2 2 Functional and in use secretion 11. X-Ray film viewer 2 Seeing film 1 Functional and in use Less by 1 12. Diagnostic equipment set for MD 2 Diagnose diseases 0 Need to be put in place Help in giving general 13. Instrument set-General Anaesthesia 1 3 Only 2 are functional anaesthesia 14. Instrument set-anaesthetic intubation 2 For giving anaesthesia 1 Functional and in use Less by 1

15. Instrument set-anaesthetic local drug 2 For giving drugs 1 Functional and in use Less by 1

Item 15 is multipurpose and 16. Instrument set-anaesthetic paediatrics 2 For giving anaesthesia 0 can be altered to fit the functions of item 16.

Helps in inhalation of 17. Instrument set-anaesthetic valves, masks 2 20 Functional and in use In excess by 18 anaesthesia

18. Instrument set-General surgery, large 2 For operations 0 Need to be put in place Helps in the removal of 19. Instrument set-hernia, hydrocoelectomy 1 0 Need to be put in place hernia 20. Instrument set-hysterectomy 1 For removal uterus 0 Need to be put in place 21. Instrument set-laparotomy 1 General operations 0 Need to be put in place 22. Instrument set-lumber puncture adult 1 Obtaining specimen 0 Need to be put in place

EXIS SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE CONDITION AUDIT REMARKS TANC E

THEATRE

23. Instrument set-lumber puncture paediatric 1 Obtaining specimen 0 Need to be put in place 24. Instrument set-caesarean 2 For caesarean section 0 Need to be put in place 25. Instrument set-gynaecology 1 For gyn procedures 0 Need to be put in place 26. Instrument set-orthopaedics 1 For bone operations 0 Need to be put in place 27. Instrument set-pleural biopsy 1 Getting samples 0 Need to be put in place 28. Instrument set-skin biopsy 1 Obtaining samples 0 Need to be put in place 29. Instrument set-skin graft 1 For cutting parts 0 Need to be put in place 30. Instrument set-tracheotomy 1 For trachea operation 0 Need to be put in place 31. Instrument set-tubal ligation 1 Cutting tubes 0 Need to be put in place 32. Instrument set-urology 1 Repair of urinary system 0 Need to be put in place 33. Instrument set-vasectomy 1 For cutting vase deferens 0 Need to be put in place

NB. Not on the standard equipment list but considered to be necessary; 1. Air Conditioner 2 Fresh air 2 All functional and in use 2. Sphygmomanometer 5 For monitoring BP 0 3. Theatre stools 10 For sitting on 2 Functional and in use 4. Recovery beds 4 Patients to recover 0 5. Drip stands 10 Hold and elevate drips 0 6. Pulsoximeter 10 For monitoring pulse 1 Functional and in use

EXIS SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE CONDITION AUDIT REMARKS TANC E

THEATRE

B. X-RAY DEPARTMENT EXIS SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE TANC CONDITION AUDIT REMARKS E Critical viewing of the 1. X-Ray film viewer 2 1 Functional and in use Less by 1 films 2. X-Ray protective wear 5 For protection from rays 2 Functional and in use Less by 3

Either due to low power supply to the machine or 3. Examination light 1 For viewing 1 Non Functional faults in the power supply machine

One in place but got 4. X-ray marker 2 Marking left and right 1 spoilt Stopped working in 2017 and 5. Diagnostic equipment set for MD 1 For diagnosing 1 Non-functional MoH promised but not yet worked on Keeping developer 6. X-ray developer tank 1 1 Functional and in use chemical The USC which was in place got obsolete and spoit in Seeing what is not visible 2012, MoH promised in 2012 7. Ultra sound scanner 1 0 with the eyes to provide a new one but since then no action has been taken

EXIS SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE CONDITION AUDIT REMARKS TANC E

THEATRE

NB. Not on the standard equipment list but considered to be necessary Assessing the brain and 1. CT scan 1 0 Need to be put in place other parts

2. Doppler machine 1 Monitoring heart beat 0

3. x-ray fixer 20 Taking images 0 Functional and in use Need to be put in place

4. Led hand gloves 4 pairs Protection 0 Need to be put in place 5. Gonadal shields 6 Protection of the gonad 0 Need to be put in place

C. MARTENITY EXIS SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE TANC CONDITION AUDIT REMARKS E 6. B.P Machine–maternity ward 2 Taking BP 2 Functional and in use 7. Diagnostic equipment set for the ward 1 Diagnose conditions 0 Need to be put in place 8. Delivery bed 2 For delivery 4 Functional and in use Excess by 2 9. Diagnostic equipment set for MCH 2 Diagnose MCH cases 0 Need to be put in place 10. Foetal heart detector, Doppler 1 Detecting faetal heart 1 Functional and in use 11. Hospital bed-baby cot 2 where babies rest 2 Functional and in use

EXIS SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE CONDITION AUDIT REMARKS TANC E

THEATRE

The staff are unable to 12. Incubator infant 2 For warmth 1 Functional and in use operate the incubator Set in good condition 13. Instrument set delivery 6 Safe delivery 1 Less by 5 sets but non-functional 14. Oxygen concentrator 1 Regulates flow of oxygen 1 Functional and in use 15. Oxygen cylinder 1 Containers oxygen 1 Functional and in use 16. Phototherapy unit 1 Manage jaundice 1 non- functional 17. Resuscitation manual 1 Help in breathing 1 Functional and in use 18. Resuscitation infant 1 Help in breathing 1 Functional and in use Staff are unable to operate 19. Suction apparatus-electric 2 Removes mucus 2 non- functional the equipment Staff are unable to operate 20. Suction apparatus, foot 2 Removes mucus 1 non- functional the equipment Staff are unable to operate 21. Vacuum extractor 2 Remove the baby 1 non- functional the equipment

NB. Not on the standard equipment list but considered to be necessary 22. Electric Warmers 2 Warmth provision 0 Functional and in use 23. Examination light 2 Viewing 1 non- functional 24. Drip stands 10 Hold drips 7 Functional and in use 25. Infant resuscitation table 2 Where resuscitation done. 2 Functional and in use 26. Pulsoximeter 10 Determine the pulse 1 Functional and in use Helps in incomplete 27. MVA set 10 0 abortion 28. Wheel chair 2 Support patients 2 Functional and in use

EXIS SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE CONDITION AUDIT REMARKS TANC E

THEATRE

movement

D. LABORATORY

EXIS SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE CONDITION AUDIT REMARKS TANC E

For measurements of Reagents come in 1. Glassware, plastic set, laboratory 1 0 reagents appropriate measurements

2. Balance laboratory single pan 1 For weighing 0 Need to be put in place

Outstanding weighing Functional and in 3. Balance laboratory precision 300g/0.01 1 1 performance use

Blood separation to get 4. Centrifuge 8 piece electric1 1 1 non-functional Kept in the store resum

EXIS SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE CONDITION AUDIT REMARKS TANC E

THEATRE

Blood separation to get 5. Centrifuge haematocrit electric with reader 1 0 Need to be put in place serum

Separate serum and whole 6. Centrifuge manual 2 0 Need to be put in place blood Automatic chemistry analyzer is used as the best option. Staff suggest that 7. Colorimeter with concentration reading 1 Blood estimation 0 Colorimeter is not necessary when the chemistry analyzer is inplace Automatic chemistry analyzer 8. Counter differential WBC 2 For counting WBC 0 is used

Automatic chemistry analyzer 9. Counter chamber Fuchs Rosenthal 2 Counting 0 is used

Monitoring cell 10. ESR Apparatus westergren 2 1 Functional Less by one segmentation Automatic chemistry analyzer 11. Haemoglobin meter 2 For HB 1 non-functional is used

12. Incubator culture 1 Determine sensitivity 1 non-functional No air conditioner

EXIS SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE CONDITION AUDIT REMARKS TANC E

THEATRE

Functional and in 13. Microscope binocular 1 Seeing micro organisms 4 In excess by 3 use Functional and in 14. Shaker VDRL 1 For mixing 1 use Functional and in 15. Sterilization hot oven 1 Disinfection 1 use 16. Urinometer 1 Urine gravity 0 Need to be put in place 17. Water distillation apparatus 4 ltr per hour 1 For purification 0 Need to be put in place Assortment of general 18. Instrument set laboratory basic 1 0 Need to be put in place laboratory instruments Functional and in 19. Refrigerator 2 Keeping reagents 3 Excess by one use Functional and in 20. Blood bank refrigerator 1 Keeping blood 1 use

NB. Not on the standard equipment list but considered to be necessary 21. Bio-safety cabin 1 For storage 0 22. Automatic pipettes 1000microlitres 4 For pipetting 1 23. UPS 2 Regulating electricity 2 Functional and in use 24. Timers 2 For timing 1 Non functional 25. Wall clock 6 For timing 3 Functional and in use 26. Hep B viral machine 1 Counting the load 1 Non functional, kept

EXIS SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE CONDITION AUDIT REMARKS TANC E

THEATRE

in store Balance laboratory precision 27. Weighing balance electric 2 For weighing 0 is used