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Report of the Auditor General on the Financial Statements of the Ministry of Defence for the Year Ended 30Th June 2016

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Report of the Auditor General on the Financial Statements of the Ministry of Defence for the Year Ended 30Th June 2016 THE REPUBLIC OF UGANDA REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF DEFENCE FOR THE YEAR ENDED 30TH JUNE 2016 OFFICE OF THE AUDITOR GENERAL UGANDA TABLE OF CONTENTS LIST OF ACROYNMS ...................................................................................................... iii 1.0 INTRODUCTION .................................................................................................. 1 2.0 BACKGROUND INFORMATION .............................................................................. 1 3.0 ENTITY FINANCING ............................................................................................ 1 4.0 OBJECTIVES OF THE MINISTRY ........................................................................... 1 5.0 AUDIT OBJECTIVES ............................................................................................. 2 6.0 AUDIT PROCEDURES PERFORMED ....................................................................... 2 7.0 CATEGORIZATION AND SUMMARY OF FINDINGS .................................................. 3 7.1 Categorization of findings .................................................................................... 3 7.2 Summary of findings ........................................................................................... 4 8.0 DETAILED FINDINGS ........................................................................................... 4 8.1 Outstanding arrears ............................................................................................. 4 8.2 Cash and cash balances ....................................................................................... 4 8.3 Un-supported procurements ................................................................................. 5 8.4 Unaccounted for NTR collections .......................................................................... 9 8.5 Anomalies in the Procurement Procedures ............................................................ 10 8.6 Payment of rent arrears ...................................................................................... 11 8.7 Payment to Nakasero Hospital ............................................................................. 12 8.8 Outstanding UMEME bills .................................................................................... 13 8.9 Land matters ..................................................................................................... 13 8.10 Inspection Report ........................................................................................... 15 ii LIST OF ACROYNMS MOD Ministry of Defence ICT Information Communication Technology MoFPED Ministry of Finance Planning and Economic Development UGX Uganda Shillings BoU Bank of Uganda LC Letter of Credit NSSF National Social Security Fund TAI Treasury Accounting Instruction VAT Value Added Tax ULC Uganda Land Commission CHEC China Harbors and Engineering Corporation TRRP Tororo Roads and Railways Polytechnic PFMA Public Finance Management Act, 2015 PS/ST Permanent Secretary/Secretary to the Treasury SOFAAD School of Field Artillery and Air Defence MODVA Ministry of Defence Veterans Affairs iii REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF DEFENCE FOR THE YEAR ENDED 30TH JUNE, 2016 THE RT. HON. SPEAKER OF PARLIAMENT I have audited the financial statements of Ministry of Defence for the year ended 30th June 2016. These financial statements comprise of the statement of financial position, the statement of financial performance, and cash flow statement together with other accompanying statements, notes and accounting policies. Management Responsibility 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 the Ministry. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide, 2008, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility My responsibility as required by Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Sections 13 and 19 of the National Audit Act, 2008 is to audit and express an opinion on these statements based on my audit. I conducted the audit in accordance with International Standards on Auditing. Those standards require that I comply with the ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing audit 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 financial statements whether due to fraud or error. In making those risk assessments, the Auditor considers internal control relevant to the entity’s preparation and fair presentation of financial statements in order to design audit procedures that are appropriate in the circumstances but not for iv 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 qualified audit opinion. Part “A” of this report sets out my qualified 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 and form part of my Annual Report to Parliament. PART “A” Basis for Qualified Opinion Un-supported procurement-UGX.3,471,873,590 The Ministry paid a sum of UGX.3,471,873,590 (Cash UGX.842,963,581 and suppliers UGX.2,628,910,009) to undertake official activities. It was however observed that the procurements were not supported as deliveries of tyres and furniture, loading schedules for fuel lacked supporting documentation such as delivery notes and Good Received Notes. In the absence of supporting documentation and accountabilities, I could not confirm that the procurements were undertaken Emphasis of matter Without qualifying my opinion further, I draw attention to the following matter; Outstanding domestic arrears The Ministry had total outstanding arrears of UGX.718,433,532,863 that remained unpaid at the close of the year. These comprised of pension and gratuity arrears (UGX.536,461,633,580), land compensation claims (UGX.78,396,271,647), and sundry creditors (UGX.103,575,627,636). I informed management that committing government beyond the available funding is contrary to the commitment control system. Besides outstanding payables adversely affect budget performance in the subsequent year as achievement anticipated in the appropriated budget cannot be achieved. v Qualified Opinion In my opinion, except for the effects of the matter described in the basis for qualified opinion paragraph, the financial statements of Ministry of Defence for the year ended 30th June 2016 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015, and the Financial Reporting Guide, 2008. John F.S. Muwanga AUDITOR GENERAL KAMPALA 20th December, 2016 vi REPORT OF THE AUDITOR GENERAL AND SUPPLEMENTARY INFORMATION 0 PART “B” DETAILED REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF DEFENCE FOR THE YEAR ENDED 30TH JUNE 2016 This section outlines in detail the audit scope, audit findings, my recommendations and management responses in respect thereof. 1.0 INTRODUCTION Article 163 (3) of the Constitution of the Republic of Uganda, 1995 (as amended) requires me to audit and report on the public accounts of Uganda and all public offices including the courts, the central and 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 Ministry to enable me report to Parliament. 2.0 BACKGROUND INFORMATION Ministry of Defence headquarters are located at Mbuya Hill, Nakawa Division, Kampala District. The mandate of the Ministry of Defence is derived from the Constitution of the Republic of Uganda, where Article 208 establishes the Uganda Peoples Defence Forces (UPDF) and Article 209 spells out the functions of the UPDF. 3.0 ENTITY FINANCING Ministry of Defence was financed from Central Government and locally generated revenues. During the year, the Ministry received releases worth UGX.1,262,794,284,261 from Central Government and a total of UGX.608,316,663 was received as Non-Tax Revenue against the total of UGX.1,264,688,438,427. The total expenditure for the Ministry was UGX.1,262,097,535,923. 4.0 OBJECTIVES OF THE MINISTRY The Ministry of Defence has the following objectives:- To ensure the Defence of the
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