OFFICE OF THE AUDITOR GENERAL
THE REPUBLIC OF UGANDA
REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KABALE 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 ...... 1 1.0 Performance of Youth Livelihood Programme ...... 2 Emphasis of Matter ...... 4 2.0 Pension Liabilities ...... 4 Other Matter ...... 4 6.0 Management of rental revenue ...... 4 Other Information ...... 5 Management Responsibilities for the Financial Statements ...... 6 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 6 Other Reporting Responsibilities ...... 8 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...... 8 4.0 Natural Resources ...... 8 5.0 Capitation Grant ...... 8 6.0 Status of basic medical equipment ...... 9 7.0 Grounded road equipment ...... 10 Appendices ...... 11
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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
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REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF KABALE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE, 2018
THE RT. HON. SPEAKER OF PARLIAMENT
Opinion I have audited the Financial Statements of Kabale 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 Kabale District 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 Governments 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 taken as a whole, and
1 in forming my opinion thereon, and I do not provide a separate opinion on these matters; I have determined the matter described below as 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) through the Local Government Administrations. The programme, which started in the financial year 2013-2014, 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.317,435,840 disbursed to the District in the Financial Years 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 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 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.317,435,840 for the financial year 2014/2015 and all UGX.317,435,840 (100%) was realised. Consequently, all the projected 60 Youth Interest Groups were funded.
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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.317,435,840 by close of the financial year 2017/2018, only UGX.111,887,232 (35%) was refunded leaving a balance of UGX.205,548,608 (65%) 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 the district was split after receiving YLP funds and two districts (Rubanda & Rukiga) created and recovery of funds from the new districts has become hard. He further explained that a letter was written to PS. MoLGSD to allow the district off-set the YLP liability for the two districts to enable them recover YLP funds themselves.
I advised the Accounting Officer to follow up the matter to ensure that all outstanding funds are recovered.
1.3 Projects inspection – Youth Livelihood Programme Physical inspection was carried out on two selected projects namely M/s. Mwendo Grain Milling Youth Project and M/s. Kyobugombe Poultry Keeping Youth Project to ascertain whether they were in existence and being implemented in accordance with the operational guidelines.
The following observations were made;
a. Mwendo grain milling youth project The inspection revealed the following; Basic project records were kept. The Project was functional but the youth were complaining that they were not making profit and considering selling off the grain mill. Interaction with group members revealed that the group was not receiving sufficient technical support and advisory services from the District.
Failure to offer technical support to the youth group threatens project continuity. b. Kyobugombe Poultry Keeping Youth Project Physical inspection revealed the following; The group was in existence, Basic project records were kept,
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The group is in the process of applying for an extension to repay.
The group had changed business from the initial approved business of breeding poutry to dealing in Irish potato growing.
Interaction with the group members revealed that they were not receiving sufficient technical support and advisory services from the District. Failure to offer technical support to the youth group threatens project continuity.
The Accounting Officer explained that before YLP funds are disbursed to Youth groups, the district technical team goes to the sub county to train and prepare the groups to receive and utilize the funds.
I advised the Accounting Officer to ensure that the groups are given support to ensure recovery of the funds.
Emphasis of Matter Without qualifying my opinion, I draw attention to the following matter presented and disclosed in the financial statements
2.0 Pension Liabilities Pension worth UGX.2,282,723,155 disclosed in Note 23 of the financial statements were outstanding as at 30th June 2018 as shown in appendix 2.
Failure to make timely payments is contrary to the pensions Act and negatively affects the welfare of the pensioners.
The Accounting Officer attributed pension arrears to delay by Ministry of Public Service to verify pension files and inadequate budget allocation.
I advised the Accounting Officer to always follow up pension files with Ministry of Public Service.
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.
6.0 Management of rental revenue The district rented out a number of its houses/units which form part of its local revenue. However, the following shortcomings were identified;
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a) Rent worth UGX.51,678,254 remained in arrears as shown in table below;
Srl Tenants Amount in arrears
Kabale District Staff 39,172,975 Rubanda District Staff 11,605,283 Rukiga District Staff 899,996 Total 51,678,254
Money owed to the district represents an asset that is idle and it denies the district the opportunity of using the money to provide services promptly.
The Accounting Officer explained that several letters were sent to the tenants demanding to clear the debts and some have responded. He also stated that some employees have been coded on the payroll so as to have rent deductions effected at the time of salary payment.
b) Lack of tenancy agreements It was observed that the district did not have tenancy agreements with some of its tenants making the terms of the tenancy not known as shown in appendix 3. This limits the management of the tenancy and the district risks losing revenue due to unclear terms. The Accounting Officer acknowledged the absence of tenancy agreements though the houses were allocated officially.
I advised the Accounting Officer to ensure that all rent arrears are recovered and tenancy agreements signed with tenants.
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
5 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 Kabale District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the District’s financial reporting process.
Auditor General’s Responsibilities for the audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.
As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting
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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.
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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;
4.0 Natural Resources A review of management of natural resources in form of land, forests reserves and wetlands in the districts during the audit of the financial year 2017/2018 revealed the following:
4.1 Unlicensed Activities on District Wetlands Section 37(3) of National Environment Management Act, 1995 states that 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. Furthermore, Section 36 of the same Act provides restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency.
However, a review of the environmental reports and physical inspection revealed that unlicensed activities were being carried out in some wetlands. These included mining, cultivations, fish farming, tree planting and dairy farming as shown in appendix 4. The activities are depleting the wetlands. The Accounting Officer explained that funds have been allocated in the financial year budget 2019/2020 to deal with the matter.
The matter requires urgent attention.
5.0 Capitation Grant An audit carried out on Katenga Primary Schools in the distrcit revealed the following matters;
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5.1 Under-funding Section 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. The fixed grant amounts to UGX.1,350,000 and the variable grant is UGX.10,000 per pupil.
According to the average enrolment of 1,244 pupils, Katenga Primary School was expected to receive UGX.13,790,000 for the calendar year 2017 but ended up receiving UGX.9,773,469 thus creating a variance of UGX.2,666,531.
This could be attributed to releases made regardless of actual enrolment. Under-funding affects the implementation of effective learning, planned activities and service delivery. The Accounting Officer acknowledged the finding and explained that this affected even other schools due to National Budget cuts. He also promised to always make follow ups to recover such grants.
I advised the Accounting Officer to engage the relevant authorities to ensure that releases are based on actual enrolment.
6.0 Status of basic medical equipment A review of the status of the basic medical equipment at Rubaya HC IV and Maziba HCIV revealed the following issues;
6.1 Lack of Basic Medical Equipment Section 5.17.1 of The Health Sector Service standards & Service delivery standards, 2016 requires that appropriate medical equipment is available for services delivery at the health facility. However, review of the status of medical equipment in Rubaya HC IV and Maziba HC IV revealed that there is lack of a number of basic medical equipment as shown in appendix 5. The lack of the basic medical equipment undermines service delivery. The Accounting Officer explained that medical equipments are centrally procured by Ministry of Health. However, the District secured implementing partners who provided some basic equipment for helping baby breath, delivery sets and those for insertion of IUD family planning method.
I advised the Accounting Officer to engage the Ministry of Health and ensure that basic medical equipment are availed.
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6.2 Medical Equipment in Poor Working Condition Section 5.17.6 of the Health Sector Service standards & Service delivery standards, 2016 requires that medical equipment is available and properly maintained. However, assessment of the status of basic medical equipment in Maziba HCIV and Rubaya HC IV revealed that a number of medical equipment are in poor working condition while others were non-functional as shown in appendix 5. Consequently, patients are referred to distant facilities to receive the same services putting their lives at risk.
The Accounting Officer explained that some of the medical equipment are in poor working condition or non-functional because they are very old.
I advised the Accounting Officer to liaise with the relevant authorities and ensure that the matter is addressed.
7.0 Grounded road equipment Section 4h of the guidelines for Care and Management of Road Equipment in Government Ministries, Departments and Agencies, by Ministry of Works and Transport, 2017 provides a step-by-step repairs management process to be followed by users of road equipment.
Inspection of road equipment revealed that a number of equipment had been grounded requiring repair and others for boarding off as shown in appendix 6. The equipment is exposed to the risk of further deterioration.
The Accounting Officer explained that the District had completed compiling a board of survey report and for the ones recommended for maintaining will be repaired whilst those for boarding off shall be boarded off.
The matter requires urgent attention by the Accounting Officer.
John F.S. Muwanga AUDITOR GENERAL 20th December, 2018
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Appendices Appendix 1: Unrecovered YLP Funds SUBCOUNTY PARISH VILLAGE PROJECT NAME DISBURSED AMOUNT Recovery Funds
BUKINDA KARORWA KARIBA KARIBA IRISH POTATO YOUTH PROJECT 4,445,000 4,550,100 KAMWEZI KASHEKYE NYAMABARE NYAMABALE PRODUCE BUYING AND 4,830,000 1,550,000 SELLING YOUTH PROJECT KAMWEZI KYABUHANGWA KABIRA KABIRA PIGGERY YOUTH PROJECT 4,003,000 450,000 KASHAMBYA NYAKASHEBEYA KAMUSIZA KAMUSIZA BRICK MAKING YOUTH PROJECT 4,773,000 1,270,000 LWAMUCUCU IBUMBA NYAKAFURA NYAKAFURA PIGGERY YOUTH PROJECT 7,220,000 380,000 KITUMBA MWENDO BUFUKA BUFUKA BEE KEEPING YOUTH PROJECT 8,095,000 1,480,000 MAZIBA NYANJA MWENDO MWENDO GRAIN MILLING YOUTH PROJECT 4,050,000 MAZIBA KAVU NYAKIIGA NYAKIIGA PIGGERY YOUTH PROJECT 2,950,000 500,000 BUHARA KAFUNJO KIGERA KIGERA KNITTING AND TAILORING YOUTH 5,100,000 1,178,000 PROJECT BUHARA MUYEBE NYAKATARE NYAKATARE POULTRY FARMING YOUTH 5,600,000 5,600,000 PROJECT KYANAMIRA KYANAMIRA KISHEKYERA KISHEKYERA PIGGERY YOUTH PROJECT 6,900,000 4,370,000 BUTANDA NYAMIRYANGO KINYAMARI KINYAMARI IRISH POTATO GROWING 2,890,000 1,600,000 YOUTH PROJECT BUTANDA BIGAAGA MURANDAMO MURANDAMO BRICK LAYING YOUTH 2,270,000 600,000 PROJECT RUBAYA KARUJANGA KIBINGWE KIBINGWE PIGGERY YOUTH PROJECT 6,600,000 1,480,000 KAMUGANGUZI KISAASA AHANSINGYE AHANSIGYE IRISH POTATO GROWING 9,594,000 3,720,000 YOUTH PROJECT KAMUGANGUZI KASHEREGYENYI NYAKATUGUNDA NYAKATUGUNDA PIGGERY YOUTH PROJECT 8,930,000 2,120,000 KAHARO BUGARAMA NKUMBURA NKUMBURA BRICK YOUTH PROJECT 3,133,000 1,958,632 KAHARO KITOHWA NYABUBARE NYABUBARE PIGGERY YOUTH PROJECT 3,600,000 1,350,000 HAMURWA MPUNGU KABURARA KABURARA POULTRY KEEPING YOUTH 8,107,000 900,000 PROJECT HAMURWA SHEBEYA RUSYANGA RUSYANGA IRISH POTATO GROWING 4,400,000 1,000,000 YOUTH PROJECT IKUMBA NYAKABUNGO HAMUMBA HAMUMBA IRISH POTATO GROWING 5,600,000 5,200,000 YOUTH PROJECT IKUMBA KASHASHA NDEEGO NDEEGO IRISH POTATO GROWING YOUTH 5,600,000 4,200,000 PROJECT
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MUKO NYARURAMBI KANYAMATEMBE KANYAMATEMBE DECORATORS AND 9,500,000 1,900,000 OUTSIDE CATERING YOUTH PROJECT MUKO KARENGYERE RUSHEKYE B RUSHEKYE B IRISH POTATO GROWING 12,198,000 4,000,000 SEED MULTIPLICATION YOUTH PROJECT BUBARE MUYANJE KIRWA KIRWA PIGGERY YOUTH PROJECT 6,600,000 2,546,000 NYAMWERU BWAYU RUJANJARA RUJANJARA PIGGERY YOUTH PROJECT 8,100,000 800,000 MUKO IKAMIRO MATAKARA MATAKARA MOTORCYCLE YOUTH PROJECT 7,335,000 3,130,000 MUKO KABERE KANYAMATEMBE KANYAMATEMBE IRISH POTATO SEED 7,783,000 200,000 MULTIPLICATION YOUTH PROJECT RWAMUCUCU KITOJO RUSHEBEYA RUSHEBEYA IRISH POTATO YOUTH 5,765,800 2,690,000 PROJECT BUHARA RWENE SHORORO SHORORO POULTRY KEEPING YPUTH 7,920,000 661,300 PROJECT NYAMWERU BWAYU BWAYU BWAYU BRICK LAYING YOUTH PROJECT 3,000,000 BUTANDA BUTANDA KEKUBO KEKUBO DRY PRODUCE VALUEYOUTH 4,262,000 500,000 PROJECT IKUMBA NYARUHANGA MUKATOMI NYARUHANGA BRICK MAKING YOUTH 3,400,000 PROJECT RUHIIJA BUHUMURIRO BUZANIRO BUZANIRO PIGGERY YOUTH PROJECT 3,950,000 RUHIIJA KIYEBE KIYEBE KIYEBE PIGGERY YOUTH PROJECT 4,950,000 1,210,000 KITUMBA KITUMBA RWABIRUNDO RWABIRUNDO PIGGERY YOUTH PROJECT 2,689,000 KAHARO KATENGA KYOBUGOMBE KYOBUGOMBE POULTRY KEEPING YOUTH 5,772,800 1,200,000 PROJECT MUHANGA TC HIGHLAND KASHONGATI KASHONGATI BRICK MAKING YOUTH 3,549,000 780,000 PROJECT MUHANGA TC NYAKABUNGO KAKATUNDA KAKATUNDA BRICK MAKING YOUTH 2,500,000 1,750,000 PROJECT BUFUNDI MUGYERA KITABUGIKA KITABUGIKA LOCAL PRODUCE BUYING AND 7,800,000 2,900,000 SELLING YOUTH PROJECT BUFUNDI KAGUNGA KAGUNGA KAGUNGA GOAT REARING YOUTH PROJECT 5,294,700 1,750,000 KAMWEZI KIGARA NYARUHANGA NYARUHANGA IRISH POTATO GROWING 4,600,000 1,736,000 YOUTH PROJECT KAMWEZI RWENYANGYE NYAMABARE NYAMABARE PIGGERY YOUTH PROJECT 4,793,352 400,000 BUBARE KIGBUZIGYE MUYANJE MUYANJE IRISH POTATO GROWING YOUTH 4,362,643 610,000 PROJECT BUBARE BUBARE BUBARE TC BUBARE TRADING CENTRE PIGGERY YOUTH 6,590,000 450,000 PROJECT BUBARE KAGARAMA HABUTIKI HABUTIKI GOAT REARING YOUTH PROJECT 5,500,000 BUKINDA KANDAGO RWENCAKARA RWENCAKARA AGRICULTURE PRODUCE 4,000,000 3,450,000
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YOUTH PROJECT RUBAYA KIBUGA KITABU KITABU IRISH POTATO GROWING YOUTH 6,100,000 2,000,000 PROJECT RUBAYA RWANYENA KATABURA KATABURA IRISH POTATO GROWING 5,358,000 5,358,000 TOUTH PROJECT KATUNA TC KYONYO BWAHI BWAHI IRISH POTATO GROWING YOUTH 2,061,395 550,000 PROJECT KATUNA TC MUKARANGYE RWARUHINDA RWARUHINDA IRISH POTATO GROWING 3,100,000 900,000 YOUTH PROJECT KATUNA TC KACERERE KAMUGANGUZI KAMUGANGUZI PIGGERY YOUTH PROJECT 3,100,000 3,020,000 KYANAMIRA KYANAMIRA KARUBANDA KARUBANDA BRICK LAYING YOUTH 3,499,200 3,499,200 PROJECT KYANAMIRA KIGATA RWAMURIRO RWAMURIRO SALOON AND HAIR DRESSING 4,300,000 4,300,000 YOUTH PROJECT KASHAMBYA RUTENGYE NYARUZIBA NYARUZIBA CATERING YOUTH PROJECT 5,443,000 1,680,000 KASHAMBYA BUCUNDURA NYAKASA NYAKASA PRODUCE BUYING AND SELLING 8,529,000 3,000,000 YOUTH PROJECT MAZIBA KAHONDO KAHONDO TC KAHONDO TRADING CENTRE PIGGERY 3,442,000 570,000 YOUTH PROJECT MAZIBA KARWERU RUREMA RUREMA PIGGERY YOUTH PROJECT 3,711,500 690,000 HAMURWA T NANGARO AHABUSINDE AHABUSINDE PIGGERY YOUTH PROJECT 3,986,450 4,145,000 COUNCIL HAMURWA T NANGARO NANGARO NANGARO PIGGERY YOUTH PROJECT 3,900,000 4,055,000 COUNCIL 317,435,840 111,887,232
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Appendix 2: Pension liability UN PAID PENSION AND GRATUITY AS AT 30/6/2018
SUPPLIER NAME LIABILITY AMOUNT(UGX) AS AT AMOUNT PAID NEW COMMITMENT CUMULATIVE OUTSTANDING 1/7/2018 FROM AS AT DURING THE YEAR BALANCE AS AT 30/6/2018 30/6/18 2017/2018
Pascal Bagumisiriza 15,545,240 15,545,240
Jaffer Baryamujura 15,003,445 15,003,445 -
Vincent Mwesigwa 14,700,182 14,700,182 -
Medard Tumubone 19,040,160 19,040,160
Dinah BM Bineguro 20,239,205 20,239,205
Levi Rwesirabo 37,677,907 37,677,907 -
Shad Kwarikunda 38,543,160 38,543,160 -
Kasimbazi Vitary 4,482,155 4,482,155
Tumwineyo Denis 11,231,032 11,231,032
Barata Micheal 2,593,512 2,593,512
Tegyereza Gregory 7,746,796 7,746,796
Basobokwe Jolly 1,167,437 1,167,437
Tusingwire Jack 2,055,268 2,055,268
Besigye Owarwo Francis 9,009,590 9,009,590
Biretwa Joseph 11,181,280 11,181,280
Bitarabeho Charles 8,494,326 8,494,326
Biretwa Joseph 5,288,447 5,288,447
Alex Runyasi Mbabazi 21,189,006 21,189,006 -
Ketty Tindimwebwa 11,181,288 6,799,148 4,382,140
Henry Karamagi 23,054,216 23,054,216 -
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Warren Kagumisiriza 23,103,795 23,103,795
Munyaruganda Blasio 2,486,853 2,486,853
Sebukozo Simon 4,584,831 4,584,831
Ndemeya John Wiliam 4,832,222 4,832,222
Tukahirwa Angella 16,000,000 16,000,000
Ngabirano Lillian 23,054,216 23,054,216
Geoffrey R Byarugaba 14,467,302 14,467,302
Margret Akankwasa 27,387,634 27,387,634
Sam Osiime 23,571,324 23,571,324
Francis Beinenama 26,545,801 26,545,801 -
Maud Katto 26,714,167 26,714,167
John Kayabuki Mukombe 32,092,440 32,092,440
Florence Tumwebaze 29,228,356 29,228,356
Jack Turyahabwa 22,897,858 22,897,858 -
Jane Rwomushana 26,096,823 26,096,823
Johnie Byarugaba 47,762,697 47,762,697 -
Godfrey Adolf Mugisha 30,339,738 30,339,738
Francis Mwesigye 24,581,524 24,581,524
Silver Agaba 11,818,510 11,818,510
Patrick Kamaniina 28,420,536 28,420,536
Christopher Besigomwe 32,386,193 32,386,193
Mary Biribweneza Tushabe 27,163,145 27,163,145
Bernard Kyokwijuka 27,263,859 27,263,859
Anthlem Ahurwendeire 21,794,409 21,794,409
Gad Medihson Nkarugahakye 14,191,233 14,191,233
Geofrey Rutabuuza 20,625,681 13,729,973 6,895,708
George B Tibesigwa 21,831,536 21,831,536
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Asiimwe Florence 24,244,790 24,244,790
Theodoro Twinoburuhe 26,938,656 26,938,656
Kellen Twinobusingye Bazira 26,818,534 26,818,534 -
Joseline Jolly Byaruhanga 37,673,735 37,673,735
George Mwesigire 22,398,614 22,398,614
Jolly Ankwasa 48,947,967 48,947,967 -
Enock Godman Byamugisha 11,448,929 11,448,929
James Muhonge 29,668,984 29,668,984 -
Goreth Korugyendo 32,239,317 32,239,317
Everse Besigye 44,346,446 44,346,446 -
Fred Komunda Byeija 26,934,381 11,630,346 15,304,035
Kemirembe Bernadette 13,570,585 13,570,585 -
Niwagaba Julius 18,947,835 18,947,835 -
Turyamubona Isiah 13,801,390 13,801,390 -
Birungi Africano 8,431,750 8,431,750
Namara Harriet 22,129,920 22,129,920 -
Twikirize Julias 2,957,277 2,957,277 -
Rwambuka Silvanus 1,946,550 1,946,550 -
Izongoza Francis 8,810,745 8,810,745 -
Kabaleebe Christopher 333,815 333,815
Agaba Wilson 25,296,364 25,296,364
Akatwijuka Justus 11,121,293 11,121,293
Tukamuhabwa Dustan M 11,712,467 11,712,467
Taremwa Charles 7,957,899 7,957,899
Nkeitwako Tomas 5,095,802 5,095,802
Baryajunaki Amos 3,575,838 3,575,838
Twinomujuni Mary 12,128,256 12,128,256
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Twinomujuni Gervase 2,707,315 2,707,315
Turyamureeba Nedi 3,024,000 3,024,000
Niwagaba Jackson 5,400,776 5,400,776
Ruzindana Lornah 21,343,392 21,343,392
Rwekane William 2,724,192 2,724,192
Arinaitwe Charles 8,070,477 8,070,477
Byomugabi James 1,764,895 1,764,895
Kabasharira John 15,624,420 15,624,420
Biramahire Francis 239,107 239,107
Twinomugisha Gidion 10,699,880 10,699,880
Aturiheihi Alice 1,935,679 1,935,679
Byarugaba John 11,660,601 11,660,601
Rukanyangira Appolo 10,494,541 10,494,541
Turyahikayo Vicent 5,171,886 5,171,886
Twesigomwe Medius 1,646,850 1,646,850
Sebukozo Simon 4,584,831 4,584,831
Twinomujuni Micheal 2,702,484 2,702,484
Zebikire Ted 13,743,169 13,743,169
Biryomumeisho Godwin 3,036,615 3,036,615
Katebarirwe Warren 4,483,447 4,483,447
Kyerere E Mary 12,553,652 12,553,652
Mukoona Poniano 3,215,954 3,215,954
Mpirirwe Jameson 2,509,531 2,509,531
Muguma Bazaba Dorcas 2,791,800 2,791,800
Turyamusiima Stephen 3,095,496 3,095,496 -
Tibyaabakwe Dominic 2,156,777 2,156,777
Tindihunga Jane 3,705,529 3,705,529
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Kamuzinzi David 3,801,600 3,801,600
Mutangirizi Dismas 1,198,209 1,198,209
Byarugaba William 2,766,240 2,766,240
Tumushabe Anne 7,852,017 7,852,017 -
Agaba Silver 25,400,978 25,400,978
Tumusingize Calleb 20,473,378 20,473,378
Mugisha Godfrey Adilf 12,729,960 12,729,960
Karibwije Posiano 8,081,596 8,081,596
Kasheija William 16,169,236 16,169,236
Turyahabwe Willy 2,241,900 2,241,900
Bagarukayo Francis 15,790,078 15,790,078
Nkurunungi Arthur 7,412,005 7,412,005
Karambuzi Christopher 3,734,651 3,734,651
Babuze Teophil 9,950,400 9,950,400
Ndyamuhaki Marius 32,092,440 32,092,440
Night Florence 32,239,317 32,239,317
Late Mugabi Festus 16,973,836 16,973,836 -
Late Sunday Sammuel 16,836,648 16,836,648 -
Late Masiko Jotham 16,952,634 16,952,634 -
Akatwijuka Pross 25,088,536 25,088,536 -
Asiimwe Florence 29,764,723 24,469,262 5,295,461
Twebaze Mary 6,278,204 6,278,204 -
Bitenihirwe Frank 43,681,406 43,681,406 -
Kyomukama Arthur 47,678,549 47,678,549 -
Bamuhayira Elly 10,261,178 10,261,178 -
Mushabe Bisigwaho James 27,208,247 27,208,247 -
Mwebesa Frank 31,505,214 31,505,214 -
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Rugirehe Joy 14,858,153 14,858,153 -
Rwababambari George 32,635,173 32,635,173 -
Tibeijuka Bernard 22,872,708 22,872,708 -
Mujyarugamba Stanley Bernard Bireta 5,220,000 - 5,220,000
Late Bakashazya Beatrice 22,245,717 22,245,717 -
Byamugisha George 15,344,576 15,344,576 -
Tumuheirwe Bibiana 22,273,762 22,273,762 -
Turyahabwa Eliakim 21,154,539 21,154,539 -
Turyashemererwa Lucy 24,135,751 24,135,751 -
Twine Stanley Wilson 21,337,348 21,337,348 -
Turyahikayo Gershom 20,427,718 20,427,718 -
Late Kakomo Goreti 28,588,580 28,588,580 -
Late Turyahirwa Mary 10,383,498 10,383,498 -
Katunde Samuel Tibategyeza 36,883,868 36,883,868 -
Late Kabanyete Jotherm 5,591,895 5,591,895
Late Biriho Aggrey 21,585,587 21,585,587 -
Bamuhigire Johnson 3,017,904 - 3,017,904
Ntezilyayo Elias 3,804,420 - 3,804,420
Rwambuka Silvanus 2,058,012 2,058,012 -
Rwakifumu Amos - - 49,413,714 49,413,714
Byaruhanga Joseline - - 51,875,489 51,875,489
Rwomushana Jane - - 33,693,312 33,693,312
Late Niwagaba Johnson - - 11,991,746 11,991,746
Korugyendo Goreth - 41,194,671 41,194,671
Rwamafa Charles - - 42,580,029 42,580,029
Tumwineyo Denis - - 20,862,616 20,862,616
Late Runyunya John - - 9,804,620 9,804,620
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Karangwa Richard(pension) - - 202,491 202,491
Tibaijuka Fred - - 15,817,151 15,817,151
Kibanda James (pension) - - 1,899,730 1,899,730
Kakwenza Lillian - - 43,714,309 43,714,309
Beinenama Francis - - 8,794,140 8,794,140
Kabasharira John - - 45,789,850 45,789,850
Katabaazi Charles Godfrey - - 31,783,653 31,783,653
Byamukama Robert(pension) - - 19,406,723 19,406,723
Karugahe Archangel(pension) - - 2,849,322 2,849,322
Mugisha Bernard - - 25364393 25,364,393
Byekwaso Charles(pension) - - 5,074,938 5,074,938
Mbabazi Alex RunyansiPension) - - 5,179,526 5,179,526
Byomuhangi Jimmy - - 7,542,824 7,542,824
Karugahe Pascal(pension) - - 3,080,808 3,080,808
Barintumaho Naris - - 8,663,040 8,663,040
Arineitwe Bernard - - 2,439,332 2,439,332
Late Turyagumanawe Justus(Pension) - - 604,870 604,870
Twinamasiko Thomas - - 9,172,007 9,172,007
AGABA JOHN - - 4,315,460 4,315,460
BAKEEBWA CHARLES - - 1,269,792 1,269,792
BAKESIGA PAUL - - 15,489,727 15,489,727
BALISENI JUSTUS - - 25,306,017 25,306,017
BAMBURABUZA GABRIEL - - 6,296,198 6,296,198
BANKUNDA BERNARD - - 13,772,217 13,772,217
BARYAGARUKA JOHN - - 21,587,007 21,587,007
BARYERA JOHNSON - - 11,372,590 11,372,590
BASIIME REMIGIO - - 9,474,204 9,474,204
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BESIGAMAZIMA ELINATHAN - - 9,464,418 9,464,418
BIRIIJA NICHOLAS - - 18,978,536 18,978,536
BUREGYEYA CHARLES - - 16,106,680 16,106,680
IYAMUREMYE JOHN WILLIAM - - 1,613,988 1,613,988
KABAHIGIRE NARAS - - 10,760,460 10,760,460
KABARIGA DAVID - - 4,065,700 4,065,700
KABATEREINE LAZARO - - 18,286,784 18,286,784
KABAZAMU CHARLES - - 8,468,715 8,468,715
KAMUGISHA FRED - - 8,040,415 8,040,415
KARAMAGI STEPHEN JACK - - 5,797,239 5,797,239
KATARIKAWE AFRICANUS - - 3,588,429 3,588,429
KERAAZI DOROTHY - - 1,373,123 1,373,123
LATE MUGISHA EMMANUEL - - 1,101,723 1,101,723
LATE NIWAGABA EMMANUEL - - 1,835,814 1,835,814
LATE RUMANYIKA PIUS - - 10,943,825 10,943,825
LATE KAJURA MICHEAL - - 3,231,616 3,231,616
LOSIRA NAMATOVU - - 2,298,264 2,298,264
NDUHIRA CHARLES - - 10,076,770 10,076,770
NGABIRANO VICENT - - 2,869,632 2,869,632
NJUYARWO NATHAN - - 16,775,480 16,775,480
NYONGORE CHARLES B - - 7,099,624 7,099,624
ORIGUMISIRIZA ENID ATUHEIRE - - 17,551,823 17,551,823
PHENIHAS TIWANGYE - - 5,501,408 5,501,408
RUTANKUNDIRA JOHNSON - - 15,080,651 15,080,651
TUHIRIRWE VANITH JOY - - 4,557,871 4,557,871
TUMUSIIME BONIVETURE - - 4,026,316 4,026,316
TUMWESIGYE FLORENCE - - 25,067,910 25,067,910
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TURYAGYENDA GEORGE - - 2,911,100 2,911,100
TURYAHEBWA LEMIGIO - - 1,848,480 1,848,480
ZIPORA RUTARYAMA - - 1,777,035 1,777,035
ZOREKA AFRICANO - - 3,143,953 3,143,953
SANYU SADAYO - - 34,156,580 34,156,580
Rwomushana Jane 33,693,312 33,693,312
Korugyendo Goreth 41,194,671 41,194,671
Biretwa Joseph 9,369,919 9,369,919
Agaba Silver 34,356,526 34,356,526
Late Runyunya John (Twesigye Patrick) 9,804,620 9,804,620
Late Byarugaba Cosmas 2,565,513 2,565,513
Estate of Niwagaba JohnBosco 11,991,746 11,991,746 (Tumuheirwe Night)
TOTAL Pension Arrears F/Y 2018/19 2,359,814,159 1,106,146,189 1,029,055,185 2,282,723,155
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Appendix 3: Tenants without tenancy agreements
Katarikawe Andrew Kikungiri Houses Occupants Winfred Busingye Kikungiri Houses Occupants Kagahe Wilson Kikungiri Houses Occupants Twesigye Wickliff Kikungiri Houses Occupants Atuheire Mercy Kikungiri Houses Occupants Nkwasibwe Justine Kikungiri Houses Occupants Kyomukama Andrew Kikungiri Houses Occupants Murangira Joseph Kikungiri Houses Occupants Twinomugisha Loy Kikungiri Houses Occupants Tumwesigye Johnson Kikungiri Houses Occupants Tumubweine Lydia Kikungiri Houses Occupants Tusiime Jude Kikungiri Houses Occupants Monday Aloysius Kikungiri Houses Occupants Rugogamu Nelson B Kikungiri Houses Occupants Makuba Dinavence Kikungiri Houses Occupants Tugumisirize John Kikungiri Houses Occupants Askali House(Barekye) Kikungiri Houses Occupants
Byamukama Emily Kabale Municipal Houses Occupants Kanyesigye Bernard Kabale Municipal Houses Occupants Itumeineho Cyril Kabale Municipal Houses Occupants Sabiiti Baabo Kabale Municipal Houses Occupants Betubiza Mary Kabale Municipal Houses Occupants Kasangaki Bernard Kabale Municipal Houses Occupants
Kabyemera Edmond Ears House Kigirime Namanya oliver Ears House Kigirime Kebirungi olivia Ears House Kigirime Patrick Besigye Keihwa Ears House Kigirime
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Appendix 4: Unlicensed activities on District Wetlands Name of the wetland Location of the Natural Size (ha) of the Natural Type of activities carried out on the resource Status of activities (illegal or Resource Resource legal)
LUSUMA Maziba Sub County 132 ha Banana plantation and other forms of arable farming illegal KAHUNGYE-BURAMBA Rubaya Sub County 378 Cattle rearing Illegal ha Arable farming Settlements KYONDU Kamuganguzi Sub County 16 Encroachment starting with developers Encroachment illegal while those ha Harvesting of materials for building and crafts harvesting materials for building Harvesting of trees for firewood and crafts MUGANDU Rubaya Sub County 367 Encroachment starting with developers Encroachment illegal ha Harvesting of materials for building and crafts MURUNGU Rubaya Sub County 3 ha Encroachment starting with developers Encroachment illegal while those Harvesting of materials for building and crafts, harvesting materials for building and crafts are legal MUSAMBA Rubaya Sub County 119 Subsistence cultivation, cattle grazing Illegal ha SANJA – BIGAGA- MUGYERA Rubaya Subcounty 94 Subsistence cultivation, grazing and settlement Illegal ha MUVOGERO-KIZINGA Kaharo Sub County 100 Grazing, subsistence farming of bananas and settlement Illegal ha IKONA Maziba Sub County 183 Arable farming Illegal ha Harvesting of materials for farming 210 Illegal KABIZI Kaharo Sub County ha Arable farming
KAFUNJO-KATERAMO Buhara Sub County 236 Extensive cattle farms and arable farming Illegal ha No management plan KIGATA-KABANYONYI (KIBAARE) Kyanamira, Buhara and 116 Heavy subsistence cultivation, grazing and eucalyptus Illegal Maziba Sub Counties woodlots
LUSAKI (RUSHAKI-NYINAMURONZI) Rubaya and Kamuganguzi 261 Subsistence cultivation, grazing and settlement Sub Counties ha NTALABANA Buhara Sub County 125 Arable farming, grazing and settlements Illegal ha RUSHAKI-NYAKIJUMBA-KYANAMIRA Kabale Municipality and 670 Unplanned housing developments, subsistence farming, Illegal Kyanamira Sub County ha grazing and settlements
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Forestry activities Kaharo Sub County 100 Intensive crop farming, grazing and settlements Illegal RWABAREERA ha
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Appendix 5: Medical Equipment Maziba HCIV A. THEATRE SN NAME OF EQUIPMENT QTY USE/PURPOSE EXISTANCE Variance CONDITION C/s sets (caesarean sets) 5 For C-Section operations 2 3 new Oxygen cylinders (large size) 3 For administration of Oxygen 0 3 Hernia sets 4 For operation and management of Hernia 0 4 D&C sets 3 Used for dilatation and curettage 1 2 Functional MVA 3 For manual volume aspiration 15 new Ambu bag
1. Neonatal 2 Used to provide positive pressure ventilation 2 0 Functional
2. Adult 2 Used to provide positive pressure ventilation 2 0 Functional
Penguin sucker 2 Helps in clearing the babies airway 0 2 Nasal oxygen prongs 10 Used to deliver supplementary oxygen 27 Functional
Laparotomy set 2 Surgical incision into the abdomen for evacuation or 2 0 Functional preparation for surgery Pulse oximeter 2 Non-invasive method for monitoring oxygen levels 0 2 Suction machine 1. Manual 1 Extraction of mucus and other fluids 1 0 2. Electric 1 Extraction of mucus and other fluids 1 0 Boyle’s machine bp calf 5 For administering anaesthesia 0 4 Anaesthetic trolley 1 For administering anaesthesia 0 1 Oxygen concentrator 10 For administering oxygen 1 9 Functional Portable operating light 2 Provide light during operations 1 1 Functional
Laryngoscope 1 Used for examining the larynx 1 0 Functional
Blood pressure machines[bp] 2 Measuring pressure 2 0 Functional
Autoclave 1 Functional
1. Electric 1 Used for sterilization 2 Functional
2. Non electric 1 Used for sterilization 1 Functional
Steam steriliser 1 Sterilising medical equipment to get rid of bacteria and 1 Functional other pathogens B OPHTHALMIC DEPARTMENT
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Used for examining the interior of the eye 0 Never been Slit lamp 1 supplied Used to determine the intraocular pressure 0 “ Tonometer 2 Majorly for the inspection of the retina 0 “ Ophthalmoscope 2 Used in reflection and refraction demonstrations 0 “ Refraction set 2 For examining and surgery of the eye 0 “ Lid rotation set 2 Used in eye surgery 0 “ Loop (with lights and battery) 3 C MATERNITY DEPARTMENT For the delivery of new born 1 Delivery sets 5 Measuring blood pressure 1 Blood pressure machines[bp] 5 Used in determining the blood flow 7 Functional Doppler (hand held) 1 Allow access to the foetus 4 Only 2 functional Fetoscopes 10 To aid child delivery 1 Functional Episiotomy set 2 For manual volume aspiration 2 Functional MVA sets (manual vacuum aspiration sets) 2 Ultra sound scan machine (basic) for Used for scanning 0 1 obstetrics Used for aspiration or cleaning of mucus 8 Penguine sucker 5 2 Functional Ambubag Used to provide positive pressure ventilation 2 Functional 1. Adult 2 Used to provide positive pressure ventilation 0 2. Neonatal 3 2 I functional Autoclave Used for sterilization 0 1. Electric 1 Used for sterilization 2 Functional 2. Non electric 1 For incision of birth control devises 2 Functional IUD set 2
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For removing in-plants 2 Functional Implant removal set 2 D LABORATORY DEPARTMENT Keep reagents below room temperature 0 1 Refrigerator for reagents 1 Keeping blood at recommended temperature 2 1 faulty Blood bank refrigerator 1 1 functional For microscopic examination of samples 1 1 functional Microscopes 2 Separation of fluids from densities 0 5 Never been Electric centrifuges (bench top) 5 supplied For sterilization 0 1 Never been Autoclave (in wash up) 1 supplied For drying slides 0 1 Never been Bunsen burner 1 supplied
Measuring the intensity of colour 0 1 Never been Colorimeter 1 supplied
Complete blood count machine 0 1 Never been Haematology analyser (CBC) 1 supplied
For determination of the concentration of analyses 0 1 Never been Chemistry analyser 1 supplied
Appendix 6: Grounded road works LG 0002-037 51982668 BAC 63064 Works Not Running FAW TIPPER TRUCK LG 0016-13 Works To be maintained Double Cabin LG 0019-13 Works To be maintained Massey Furguson Tractor Lg. UAJ 213X Double Cabin Not running
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