OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF

REPORT AND OPINION OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2014

REPORT AND OPINION OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF LOCAL GOVERNMENT

FOR THE YEAR ENDED 30th JUNE 2014

THE RT. HON. SPEAKER OF PARLIAMENT

Introduction

I have audited the accompanying financial statements of Bukwo District Local Government for the year ended 30th June 2014. These financial Statements comprise of the statement of financial position as at 30th June 2014, statement of financial performance, statement of changes in equity, cash flow statement together with other accompanying statements, notes and accounting policies.

Management Responsibility for the Financial Statements

Under Article 164 of the Constitution of the Republic of Uganda and Section 8 of the Public Finance and Accountability Act, 2003 and section 64 and 86 of the Local Governments’ Act 1997 as amended, the Accounting Officer is accountable to Parliament for the funds and resources of the Local Government. The Accounting Officer is responsible for the preparation of financial statements, in accordance with regulation 68 of the Local Governments Financial and Accounting Regulation, 2007 and for such internal controls as management determines necessary to enable the preparation of financial statements that are free from material misstatements whether due to fraud or error.

Auditor’s Responsibility

My responsibility as required by Article 163 of the Constitution of the Republic of Uganda, Section 87 of the Local Governments Act and Sections 13, 16 and 19 of the National Audit Act, 2008 is to express an opinion on these statements based on my audit. I conducted my audit in accordance with the International Standards on Auditing(ISA)/ International Standards of Supreme Audit Institutions (ISSAIs). Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.

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An audit involves performing procedures to obtain evidence about the amounts and disclosures in the financial statements as well as evidence supporting compliance with relevant laws and regulations. The procedures selected depend on the auditor’s judgment, including the assessment of risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the Auditor considers internal controls relevant to the entity’s preparation of financial statements in order to design audit procedures that are appropriate in the circumstances, but not for purposes of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Part “A” of my report sets out my unqualified opinion on the financial statements. Part “B” which forms an integral part of this report presents in detail, all the significant audit findings made during the audit which have been brought to the attention of management.

PART “A” Unqualified Opinion

In my opinion, the financial statements of Bukwo District as at 30th June 2014 are prepared, in all material respects, in accordance with the Local Governments Financial and Accounting Manual, 2007, Section 31(6) of the Public Finance and Accountability Act 2003, the Local Governments Financial and Accounting Regulations, 2007 and the Local Governments’ Act cap 243 (as amended) of the Laws of Uganda.

John F. S. Muwanga AUDITOR GENERAL

20thFebruary, 2015

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PART "B"

BUKWO DISTRICT DETAILED REPORT OF THE AUDITOR GENERAL FOR THE

FINANCIAL YEAR ENDED 30TH JUNE 2014

1.0 INTRODUCTION

In accordance with Article 163(3) of the Constitution of the Republic of Uganda, I am required to audit and report on the public accounts of Uganda that is to say, all public offices including the courts, the central and the local government administrations, universities and public institutions of the like nature and any public corporation or other bodies or organizations established by an Act of Parliament. Accordingly, I carried out the audit of the Bukwo District to enable me report to Parliament.

2.0 AUDIT OBJECTIVES

The audit was carried out in accordance with International Standards on Auditing and accordingly included a review of the accounting records and agreed procedures as was considered necessary. The audit was carried out with regard to the following objectives:- a. To verify whether the financial statements have been prepared in accordance with the requirements of the Local Governments Financial and Accounting Manual 2007; and the Local Governments Financial and Accounting Regulations 2007; and fairly present the income and expenditures for the year and of the financial position as at the end of the year. b. To verify whether all the funds of the entity were utilized with due attention to economy and efficiency and only for the purposes for which the funds were provided. c. To verify whether goods and services financed have been procured in accordance with the PPDA Act. d. To evaluate and obtain sufficient understanding of the internal control structure of the entity, assess control risk and identify reportable conditions, including material internal control weaknesses

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e. To verify whether the management of the funds of the entity was in compliance with the Government of Uganda financial regulations. f. To verify whether all the necessary supporting documents, records and accounts have been kept in respect of all activities, and are in agreement with the financial statements presented.

3.0 Audit Methodology

The following audit procedures were undertaken:-

a. Revenue Obtained all schedules of all revenues collected and reconciled the amounts to the cashbooks and bank statements of the entity.

b. Expenditure The payment vouchers of the entity were examined for proper authorization, eligibility and budgetary provision, accountability and support documentation.

c. Internal Control System Reviewed the internal control system and its operations to establish whether sound controls were applied throughout the period

d. Procurement Reviewed the procurement of goods and services under the various departments during the period under review and reconciled with the approved procurement plan.

e. Fixed Assets Management Reviewed the use and management of the assets of the entity during the period under review.

f. Financial Statements Examined, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessed the accounting principles used and significant estimates made by management; as well as evaluated the overall financial statement presentation.

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4.0 ENTITY FINANCING

Bukwo District is financed by grants (Conditional and Unconditional) from the Central Government, donations and locally generated revenues from taxes, fees, licenses and charges. During the year, the district received grants totaling to UGX 9,778,844,145 from the Central Government; UGX.61,897,903 from locally generated revenues and UGX.1,482,659,123 from development partners. The total revenue of UGX.11,494,741,176 constituting 98% of its approved budget estimates of UGX.11,731,310,946.

5.0 DETAILED AUDIT FINDINGS

This Section outlines the detailed audit findings, management responses and my recommendations in respect thereof.

5.1.1 Unaccounted for advances

Regulation 42 and 43 (2) of the Local Governments Financial and Accounting Regulations 2007, require funds advanced for council activities to be properly vouched and accounted for within a month. However, it was observed that a sum of UGX.3,161,000 remained unaccounted for at the time of audit contrary to the regulations as shown in Appendix 1. Consequently, I could not confirm that the funds were utilized for the intended purposes. The Accounting Officer admitted the anomaly and attributed it to the delay/laxity of staff to properly account for the funds.

I advised the Accounting Officer to obtain the accountability or recoveries be made from the responsible officers.

5.1.2 Incompletely Vouched Expenditure

Section 5.4.6 (1) of the Local Governments Financial and Accounting Manual, 2007 requires the head of finance to ensure that payment vouchers and any supporting documents are correct before being passed for payment. A sum of UGX.19,717,702

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lacked the necessary supporting documents as shown in Appendix 2. Consequently, I could not confirm that the funds were utilised for the intended purposes.

I advised the Accounting Officer to obtain the accountabilities and present them for audit verification.

5.1.3 Lack of acknowledgement receipts from URA

a) Doubtful Tax Remittances

Regulation 123 of the Income Tax Act, 1997, requires that a withholding agent to pay URA any tax that has or should have been withheld within fifteen days after the end of the month in which the payment subject to withholding tax was made .

However, UGX.1,996,412 purportedly remitted to URA in respect of 6% withholding tax lacked acknowledgement receipts from URA as shown in Appendix 3. There is a risk that the funds did not reach URA. Non compliance with tax obligations attracts fines and penalties from URA. I advised the Accounting Officer to obtain the receipts from URA and present them for audit verification.

b) Non-Deduction of PAYE

Sections 116 (1) of the Income Tax Act require the employers to withhold tax from any income and allowances made to the employee within the limits and tax brackets provided by the Act. However, PAYE totaling UGX 5,700,000 was not recovered from councilor’s allowances. Further, UGX.3,000,000 deducted from top up allowance of hospital staff was not remitted to Uganda Revenue Authority (URA) as shown in appendix 4. This creates a risk of penalties and fines from URA.

I advised the Accounting Officer to ensure that the taxes deducted are remitted promptly to URA as required by the tax law.

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5.2 Suscipious transaction

Regulation 9(b) of the Local Governments Financial and Accounting Regulations, 2007 requires the Chief Executive to ensure that the public monies, property and resources for which they are responsible as Accounting Officers are properly managed and safe guarded.

A review of the bank reconciliation of the general fund account statement for the month of June 2014 revealed a figure of UGX.103,450,376 reported as bank error at 30/06/2013. However, the same amount was reported as a cancelled cheque in the reconciliation statement for August 2013 and again paid out from the account on 2/9/2013 vide chq. No.6924 alledgedly to bank of Uganda. The Accounting Officer explained that the Ministry of Public Service transferred the said money to Bukwo district general fund account erroneously. He further explained that during the course of the financial year, the Permanent Secretary Ministry of Public Service asked the district to refund the money to Bukwo district salary Account and the district transferred the money as requested. No entries were made in the books of accounts regarding this transaction and the fate of the transfered funds could not be established. There is a risk that this transaction could have been fraudulent.

I advised the Accounting Officer to properly account for the money and also ensure that the transaction is reported in the financial statements.

5.3 Irregular Procurement

Part VI regulation 43(2-3) of the Local Governments Public Procurement & Disposal of Assets Regulations [LG-PPDA] requires that all procurement and disposals be conducted in a manner that promotes transparency, accountability and fairness and that all procurements and disposals be conducted in a manner that maximizes competition and achieves value for money. A review of procurement files revealed lack of documents as shown in Appendix 5.

I advised the Accounting Officer to comply with the Public Procurement and Disposal of Public Assets (PPDA) law.

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5.4 Delayed Payroll Deletions

According to Public Service Standing Orders 2010, mandatory retirement age for public servants is 60 years. However, review of payrolls for April, May and June 2014 revealed that staffs beyond the service bracket were still in service and on payroll as indicated in the table below; Scale Name Date of Comp. No. Salary Sex Qualificatio Dept. Birth n U7U Kusuro 4/1/1954 L567090514 320,153 M Cert. in PAM Administration John 26 U7U Nambili 1/6/1954 0000000003 374,148 M GR III Cert. Primary Nelson 43466 Education U7U Achemos 8/1/1953 0000000003 374,148 F GR III Cert. Primary woSusy 43392 Education U7U Chelimo 10/2/1954 0000000003 374,148 M GR III Cert. Primary Sam Fred 43218 Education U5U Laigiya 28/12/195 0000000003 529,931 M Dip in Primary Idewa 3 43183 Primary Educ. Education Betty & GR III Cert. U7U Sabito 2/8/1952 0000000003 374,148 M GR III Cert. Primary Christe 43604 Education 2,346,676

There appears to have been lack of coordination between the district and Ministry of Public Service. The Accounting Officer explained that management has since taken action and has asked the Personnel Officer to ensure that members of staff that are due for retirement are deleted from the payroll immediately. I advised the Accounting Officer to ensure that all officers who have attained the age of retirement are retired and their names deleted from the payroll in accordance with the law.

5.5 Service Delivery Management

5.5.1 Inadequate services

Para 2.1.2 of the Minimum National Standards of Service Delivery (LGMSD), Operational Manual Program sets out health services delivery packages or minimum standards for

9 proper functioning of health centres. An audit inspection of the District General Hospital revealed the following:- S/N Standard Inspection Findings/Observations 1 Transport facilities Only one ambulance which is used for both emergency referral service and sometimes for support supervision activities including mass immunization.

2 Electricity (grid or solar) Lack of constant power supply, yet the solar systems were spoilt.

3 Running Water -The hospital lack constant running water. They rely on rain harvested water and hence face shortage during dry spell.

4 Staff quarters The hospital lacks staff quarters. This demotivates medical staff and encourages absenteeism.

5 Mortuary The hospital does not have a mortuary.

6 Equipment - Basic medical equipment like Blood Pressure machines, sterilizers, kidney dishes, forceps were lacking.

- Some medical equipment was found idle. The Hospital had received medical equipment namely; 12 operational Lamps, 1 incubator, 1 anesthesia equipment and 1 photocopying machine from Ministry of Health under UHSSHP to assist in the hospital theater. However, the equipment was still lying idle since it was delivered in November 2013. 8 Storage facilities There was poor storage of drugs as some were kept in the Corridors. Poor storage could lead to loss of drugs through theft and shortening of their shelf life.

The Accounting Officer acknowledged the inadequacies, and explained that the issues had been brought to the attention of Ministry of Health and was still waiting for the response.

I advised the Accounting Officer to make a follow up of the matter with the Ministry of Health.

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5.5.2 Expired Drugs

The National Medical Stores is responsible for collection of expired drugs for disposal. During the inspection of the district, it was discovered that Bukwo General Hospital and District Health Offices had expired drugs as detailed in Appendix 6. No efforts had been made by the Directorate of Health and National Medical Stores (NMS) to have the drugs destroyed. There is a risk that expired drugs may end up on the market and be misused. I advised the Accounting Officer to ensure that National Medical Stores is engaged to ensure that the expired drugs are disposed off.

5.6 Lack of Land Title

Regulation 58 (4) of Local Governments Financial and Accounting Regulations, 2007 requires the properties and assets of a Local Government including land to be properly registered and titles issued. It was however observed that the district did not have land titles for its land. Lack of land titles creates a risk of encroachment and disputes. The Accounting Officer explained that an advert had been placed for procurement of the services of a surveyor and would continue with the process until the land titles are secured.

I advised the Accounting Officer to ensure that the process is expedited and the land titles are secured.

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APPENDICES

Appendix 1: Unaccounted for funds

Docs Payee Amount Details Remarks Verificatio Outstandin reference n note g Amounts No Statutory Bodies 20/2/2014 Limo Moses payment for Shs 150,000 No fuel 150,000 2,180,000 fuel for unaccounted receipts facilitation of for were availed the Chairman for LCV for Jan & verification Feb 2014 7/1/2014 SikorMella payment to Shs No report 1,536,000 1,536,000 facilitate 1,536,000 was availed carrying out was for inventory for unaccounted verification Local for, No Government report properties attached Education 0 0 010/9 Chemonges Facilitation to No No invitation 340,000 W.John 340,000 to invitation. availed for attend verification Inspectors meeting Main 0 0 Hospital 001/6 Chilia 775,000 Fac. Referral of No referral Referral 775,000 Dennis a patient to letter/ form /medical Hospital forms to be availed Productio 0 0 n 007/12 Chelangat 2,000,000 Direct Doubtful Receipt of 360,000 Henry procurement of purchases 18 piece Rabies vaccines not worth UGX recognized 360,000 is in stores. to be availed Receipts say for 82 pieces verification were received instead of 100 Grand 6,831,000 3,161,000 Total

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Appendix 2: Incompletely vouched

Documents Payee Amount Details Audit Remarks reference Verification No remarks Administrat ion 11/11/2013 Mudima Richard 340,000 payment to No payment sheets No payment refund officer and transport sheets during receipts availed for submission of verification pay charge report to MOPS Kampala 4/10/2013 Cherukut Alex 700,000 purchase fuel Not certified by No activity for facilitating vote controller and programme & CAO's No activity report availed Movements for programme for the month of attached verification August and September 2/8/2013 Cherukut Alex 700,000 purchase of fuel No activity No activity for the Programme programme & movement of report availed CAO's vehicle for within the verification District July and July Works & 0 Technical Services 7/1/2014 FAW African 5,672,900 payment for No post Group Ltd repair and repair maintenance of assessment motor grader LG report, 0001-18 acceptance letter, letter of award and contract agreement Water 0 12/6/2014 Muhwana David 2,238,000 payment for fuel receipts UGX. No fuel post 798,000 was receipt construction unaccounted for, availed for support to water verification users community 15/10/2013 Mikwen Farm 705,000 supply of food- No Coordination No Enterprises break tea during meeting minutes coordination coordination meeting meeting minutes 7/10/2013 Cherukut Alex 935,000 payment to no follow up No follow up

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facilitate the report, payment report availed officer to follow sheets for up on water verification issues to Ministry of water Entebbe 4/10/2013 SalimPeter Bera 710,000 payments to No meeting No meeting facilitate the minutes minutes District water availed for supply and verification sanitation coordination committee meeting 2/8/2013 Mikwen Farm 564,000 payment for No meeting No meeting Enterprises supply of meals minutes, minutes, during attendance lists attendance coordination lists availed committee for meeting verification 16/1/2014 Salim peter Bera 675,000 payment for no meeting minutes No meeting facilitation of minutes the officer availed for conduct verification sanitation committee meeting 6/1/2014 SikorMella 980,000 payment to No status report No status Stephen ascertain the report availed status of for catchment areas verification of all water sources in the District Statutory 0 Bodies 32/5/2014 Limo Moses 960,000 payment to No meeting No meeting facilitate District minutes minutes Council availed for transport during verification the Council meeting 22/5/2014 Limo Moses 997,500 payment to No monitoring No facilitate programme and monitoring members of report programme DEC monitor and report LLG Gov't availed for projects verification 14/2/2014 Limo Moses 855,000 payment to No invitation letter, No invitation enable officer Management letter letter & copy travel OAG & copy of of Kampala answer responses management queries letter availed

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for verification 9/2/2014 Koddi John 525,000 payment for No post inspection No post Rungeso repair of UG report, invoice inspection 2449R report, invoice availed for verification Education 0 004/6 Kortek 1,598,000 Variations on No change of No Investment Ltd Construction of contract involving documents 5 stance pit prices availed. availed for latrine at St. verification Paul Kapseeneton P/S CBS 0 007/8 Bukwo (BM) 562,302 Stationery Doubtful purchases No Enterprises Ltd not recognized in documents stores. availed for verification 19,717,702

Appendix 3: Doubtful tax remittances Documents Details Amount Description Audit remarks reference No 3/3/2014-Admin URA 19,140 6% WHT from No acknowledgement receipt Accacia Resort for supply of office tea 6/1/2014-Works URA WHT from FAW Africa No URA acknowledgement 362,100 group Ltd receipt 2/1/2014 URA Payment as 6% WHT No URA acknowledgement 971,006 from Macro Services receipt Ltd 10/11/2013 URA WHT from Macro No URA acknowledgement 143,550 Services for repair of receipt m/cycle 022/6-LGMSD URA 149,040 WHT -Mikwen Farm No receipt Ent Ltd 024/6 URA 270,000 WHT- Mikwen Farm No receipt Ent Ltd 023/6 URA 41,580 WHT- Mikwen Farm No receipt Ent Ltd 027/6-Health URA 39,996 WHT No receipt. Total 1,996,412

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Appendix 4-PAYE not deducted/not remitted Docs ref. Details Amount PAYE Details Remarks No Stat. 1/4/2014 Centenary payment of PAYE shs Bodies Rural Dev't 5,700,000 1,710,000 monthly 1,710,000 was Bank allowances of not deducted Councillors for and remitted to Feb, March and URA, No Bank April transfer payment slips attached 4/10/2013 Centenary payment for PAYE shs Rural Dev't 1,900,000 570,000 monthly 570,000 was Bank allowance for not deducted district and remitted. councillors for No Bank sept 2013 transfer payment slips 11/8/2013 Centenary payment as PAYE shs Rural Dev't 3,800,000 1,140,000 Councillor 1,140,000 was Bank monthly not deducted allowance for and remitted, July and August No Bank Transfer payment slips 4/2/2014 Centenary payment for PAYE Ssh Rural Dev't 1,900,000 570,000 councillors 570,000 was Bank allowance for not deducted the month of and remitted to January URA 7/12/2013 Cheptoyok payment to PAYE shs Gordon 5,700,000 1,710,000 meet 1,710,000 was councillors not deducted monthly and remitted to allowance for URA, No Bank the Oct, Nov transfer and Dec payment slips attached Sub Total 19,000,000 5,700,000 Main 005/3 Dr. Rosalba 300,000 300,000 PAYE deducted PAYE deducted Hospital Lokel from the a bove not remitted top-up allowances. 006/3 Dr. Rosalba 300,000 300,000 PAYE deducted PAYE deducted Lokel from the a bove not remitted top-up allowances. 005/4 Dr. Rosalba 300,000 300,000 PAYE deducted PAYE deducted Lokel from the a bove not remitted top-up allowances. 007/3 Dr. Chebrot 300,000 300,000 PAYE deducted PAYE deducted Isaiah from the a bove not remitted

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top-up allowances. 010/5 Dr. Rosalba 300,000 300,000 PAYE deducted PAYE deducted Lokel from the a bove not remitted top-up allowances. 008/6 Dr. Rosalba 300,000 300,000 PAYE deducted PAYE deducted Lokel from the a bove not remitted top-up allowances. 009/6 Dr. Rosalba 300,000 300,000 PAYE deducted PAYE deducted Lokel from the a bove not remitted top-up allowances. 011/5 Dr. Chebrot 300,000 300,000 PAYE deducted PAYE deducted Isaiah from the a bove not remitted top-up allowances. 022/6 Dr. Chebrot 300,000 300,000 PAYE deducted PAYE deducted Isaiah from the a bove not remitted top-up allowances. 006/6 Dr. Chebrot 300,000 300,000 PAYE deducted PAYE deducted Isaiah from the a bove not remitted top-up allowances. Sub Total 3,000,000 3,000,000

Appendix 5-Irregular Procurement Procurement Ref Contract Contractor Contract Sum Details of audit Number Details findings/control failures BUKW567/WRKS/13- Fencing of Sebei Overall 4,447,300 There was no Bid 14/00070 Doctor's House- General Agencies document on file, HCIV Ltd letter of award, contract agreement, original copy of the general receipt acknowledging payment for the bid document, No contract manager appointed BUKW567/WRKS/13- Completion of Sebei Overall 92,557,500 No contract manager 14/00002 chepkwasta HCII General Agencies appointed Ltd BUKW567/WRKS/13- Construction of Mosop Investments Submission of bids 14/00013 one slaughter Ltd 3,580,000 deadline was

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slab at Suam 06/11/2013 but the Town Board company submitted on the 7/11/2013, No valid PPDA Register of providers certificate of registration, No contract manager appointed 100,584,800

Appendix 6-Examples of expired drugs Location Drug Expiry Date DHO’s Office Diazepam Injection 11/2012 Artemether (20mg) & Lumefantrine (120mg) 6/2013 Atropime (Injectable solutions) 1/2014 Benzylpencillin Injection BP 1 Mega 3/2012 Lumartem 4/2013 Coartem 12/2012 Kamsidar tablets 12/2013 Folic Acid 2/2014

Vitamin A 8/11

Malaria Antigen P.F. 1/2013

CentamicinSuphate 4/2013

General Hospital Dilofenac Sodium (injectable) 4/2014

Chlorpromazine (Injectable solution) 3/2013

Insulin 8/2014 Ketoconazole tablets 3/2014 Phenytoin tablets 5/2014 Capsules Vaginales (Nicozole0 5/2013 Metaclopramide tablets 6/2014 Metochilopramide injectable solutions 1/2014 Clotrimazolepessaries 1/2014 Atropine sulphate injections 2/2014 Oral contraceptives 3/2014 Delisprin 75 3/2014 Zidovudine tablets 1/2014 Multi vitamins tablets 3/2013 Loperamide 11/2013 Nevirapine oral suspension 12/2013 Metformin tablets 3/2014 Frusemide tablets 2/2014 Glucose intravenous infusion B.P 5/2013 Chlopromazine tablets 2/2014

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Appendix 7-Budget performance

Details of Expenditure Department Details Expenditure VARIANCE(B-A) Ledgers(B) (Actuals)(A)

Administration CAO's office Purchase of M/cycles 0 26,321,900 26,321,900 Records Mgt. Travel inland 0 640,000 640,000 Finance Administration Travel inland 8,801,000 6,295,000 -2,506,000 Fuel, Lubricants & Oils 8,455,000 6,320,000 -2,135,000 Revenue Travel inland 2,555,500 2,339,500 -216,000 Printing, stationary & 2,600,000 4,500,000 photocopying 1,900,000 Fuel, Lubricants & Oils 1,846,500 1,642,500 -204,000 Expenditure Travel inland 2,060,000 1,950,000 -110,000 Fuel, Lubricants & Oils 350,000 0 -350,000 Statutory

Bodies Clerk to council Salary/Ex-gratia-LLGs 76,920,000 77,264,000 344,000 District Service Travel inland 16,435,000 16,305,000 Commission -130,000 District Health Uganda revenue 0 20,203,041 Officer 20,203,041 Printing, stationary & 4,820,804 4,662,540 photocopying -158,264 Health Purchase of Machinery & 20,800,498 19,552,468 Medical equipment -1,248,030 Fuel, Lubricants & Oils 7,867,600 7,667,600 -200,000 Construction of Health 0 8,084,350 Unit II 8,084,350 Production Agricultural Construction of slaughter 11,687,853 3,702,000 production office slab -7,985,853 Monitoring and 0 468,000 supervision 468,000 Fuel, Lubricants & Oils 0 3,178,000 3,178,000 Maintenance vehicle 0 1,524,600 1,524,600 NAADS NSSF Contribution 0 3,690,000 3,690,000 Travel inland 9,650,000 11,650,000 2,000,000 Research Travel inland 1,750,000 0 Extension -1,750,000

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Fuel, Lubricants & Oils 105,000 0 -105,000 MSIP Fuel, Lubricants & Oils 251,726 565,000 313,274 Welfare & Entertainment 810,000 0 -810,000 Radio talk show and 2,781,802 1,055,000 airtime -1,726,802 Planning & review General supply of goods 2,530,000 0 meetings and services -2,530,000 Works Repair of grader 0 11,452,300 11,452,300 Travel inland 10,198,908 8,725,000 -1,473,908 Meals and refreshments 2,149,756 1,864,000 -285,756 Total 195,426,947 251,621,799 56,194,852

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