OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF

REPORT OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2017

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

LIST OF ACRONYMS ...... 2 Key Audit Matters ...... 3  Utilization of Medicines and Medical Supplies ...... 4  Understaffing at Kawolo Hospital ...... 4  Non Availability of Records at Kawolo Hospital ...... 5 Other Matter ...... 5  Failure to Implement Budget as approved by Parliament ...... 5  Illegal management of Buikwe land by Mukono District Land Board...... 6  Mismanagement of Public Land at Bugoba LC 1 ...... 7  Outstanding Commitment ...... 7  Low Recovery of Youth Livelihood Program Funds ...... 8  Lack of Ownership of Kawolo Hospital Land ...... 9 Appendices...... 13 Appendix 1 Understaffing at Kawolo Hospital ...... 13 Appendix 2: Budget Performance (Financial) ...... 15 APPENDIX 3 Unrecovered Youth Livelihood Funds UGX.241,959,799 ...... 20

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List of Acronyms

BDFCDP Fishing Community Development Programme CAO Chief Administrative Officer DHO District Health Officer DLG District Local Government GOU Government of Uganda H/C Health Centre ICEIDA Icelandic International Development Agency IGG Inspector General of Government ISSAI International Standards of Supreme Audit Institution LGFAM Local Governments Financial and Accounting Manual 2007 LGFAR Local Governments Financial and Accounting Regulations 2007 LGMSD Local Government Management and Service Delivery LLGs Lower Local Governments MoESTS Ministry of Education Science and Technology and Sports MoFPED Ministry of Finance Planning and Economic Development NMS National Medical Stores NMS National Medical Stores PFMA Public Finance Management Act 2015 PHC Primary Health Care PLE Primary Leaving Examination PPDA Public Procurement and Disposal of Assets UGX Uganda Shillings WASH Water and Sanitation Health YLP Youth Livelihood Program

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REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF BUIKWE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2017

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the financial statements of Buikwe District Local Government which comprise the Statement of Financial Position as at 30th June 2017, 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 Buikwe district local government for the year ended 30th June 2017 are prepared, in all material respects in accordance with section 51 of the Public Finance Management Act, 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), the National Audit Act 2008. 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 Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to my audit of the financial statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. 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 as a whole, and in

3 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.

 Utilization of Medicines and Medical Supplies The Management of Medicines and health Supplies Manual indicates that Medicines and health supplies form the second biggest expenditure in the health sector after human resources. The security of medicines must be ensured at all levels to prevent theft, abuse, misuse and wastage. Consequently in the course of auditing Buikwe District’s Financial Statements, I considered the utilisation of medicines and medical supplies as an area of focus. The audit focused on the procedures, processes, tools and documentation used to manage medicines and medical supplies which included;  Involving external expertise in identifying the sample of tracer medicines and medical supplies, and developing data collection tools.  Selecting medicines and medical supplies to trace their utilization in the hospital.  Analysing the delivery cycles, balances on stock cards and order levels to ascertain stock outs.  Obtaining and checking the records relating to the expired medicines and also inspecting the storage practices.  Establishing the availability of key human resource personnel to ensure that medicines and medical supplies are not wasted as explained in the Management of Medicines and medical Supplies Manual. I obtained the approved structure and compared it with the list of existing staff. The audit involved the assessment of management of Medicines and Health supplies at Kawolo Hospital and made the following observations;

 Understaffing at Kawolo Hospital I obtained the approved structure and compared it with the list of existing staff. It was observed that out of the 190 approved positions; only 160 (84%) posts were filled, leaving 30 (15.7%) positions vacant as shown in appendix 1. Among the vacant positions, is the position of a pharmacist relating to medicines management.

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Understaffing overstretches the available staff beyond their capacity, creates job- related stress to the fewer staff and negatively affects the level of public service delivery to the community.

The Accounting Officer confirmed the challenge and explained that the situation was a result of low wage bill available. However, the district had been cleared to recruit in the financial year 2017/18 where it is hoped the hospital shall benefit and fill some of the gaps.

I await the outcome of the recruitment exercise.

 Non Availability of Records at Kawolo Hospital The records relating to determine HIV Test Kits for the period, July 2016 to November 2016 were not presented for audit verification. Consequently, I was unable to verify utilization of the medicine for that period.

The Accounting Officer explained that the stock cards for HIV test Kits for the period July to November 2016 were taken by the Health Monitoring team and were yet to be returned to the Hospital.

The Accounting Officer should follow up the matter with the relevant authority and ensure that the records are availed for verification.

Other Matter

I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements.  Failure to Implement Budget as approved by Parliament 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.

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I observed that out of the budgeted revenue of UGX.33,572,801,470; the district received UGX.24,024,215,637 (72%) resulting into a shortfall of UGX.9,548,585,833 (28%). In addition out of UGX.7,763,659,613 received under ICEIDA Project only UGX.6,916,543,860(89%) was utilized leaving a balance of UGX.847,115,753(11%) unutilized by the end of the financial year under review. Consequently, a number of planned outputs for an amount of UGX.3,795,393,000 were not implemented. The most greatly affected outputs included rehabilitation of classrooms and construction of staff houses and bore holes as shown in Appendix 1.

Failure to implement activities denies service to the beneficiary communities and defeats the purpose for which budgeting and budgetary controls are instituted. Failure to implement all the planned activities may have been a result of inadequate releases or may be an indication of inefficiency.

According to the Accounting Officer the construction of staff houses was in the final stages of procurement while renovation was halted until new classroom construction was completed to accommodate the pupils. The Accounting Officer further explained that a number of projects where still undergoing under WASH and Education and these projects will be expected to be complete by November 2017 before the end of the accounting period for the ICEIDA Project of 31st December of each year.

The Accounting Officer should engage the relevant authorities and ensure that budget deficiencies are addressed and that all the allocated funds are released and all activities are implemented according to the budget as approved by parliament.

 Illegal management of Buikwe land by Mukono District Land Board

Section 56(1) of the land Act Cap 227 requires, establishment of district land board, for each district which should be responsible for holding and allocating land in the district which is not owned by any person or authority; facilitating the registration and transfer of interests in land; taking over the role and exercise the powers of the lessor in the case of a lease granted by a former controlling authority; among other functions. However, a review of the land board minutes revealed that Mukono

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district continued to issue freehold land titles and leases on land under Buikwe district jurisdiction contrary to the land Act. Consequently, Buikwe District lost control over management of its land and revenue inform of premiums.

The Accounting Officer explained that when contacted Mukono District officials explained that they were clearing only those files which had been handled and minutes as approved by Mukono District Land Board before the inception of Buikwe District over 7 years ago. It was then resolved that Mukono District submits to Buikwe District a list of such files which they had not received at the time of audit.

The matter requires urgent attention.  Mismanagement of Public Land at Bugoba LC 1 A review of minute 105/06/15 of the 14th Buikwe District Land Board meeting held on 12th June 2015, revealed that the board approved a freehold application for Nyombi Henry for land at Bugoba A, Kabizzi Parish in Nyenga Sub County measuring 10.16 hectares but instead 30.435 hectares were issued to the applicant.

The land had been allocated to a Public Health Centre, a school and a church. There is a risk that the district could lose this land fraudulently.

The Accounting Officer explained that action had been taken immediately complaints were received from the sitting tenants and the land Officer had been instructed to halt any further transactions on this land. A caveat was placed on the land title which had already changed ownership and had requested the commissioner Land Registration to cancel the Land Title. In addition, the matter was brought to the attention of the IGG who advised to forward it to the District Service commission and the process was initiated.

The matter requires urgent attention.

 Outstanding Commitment Regulation 11(d) of the Local Governments Financial and Accounting Regulations, 2007 requires the Head of Finance to ensure that commitments are not approved

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unless there are sufficient and committed funds available. However, it was noted that management accumulated outstanding commitments totaling to UGX.146,911,840. Committing the District without sufficient funds available contravene the commitment control policy which requires Accounting Officers to commit government entities to the extent of funds available.

Outstanding commitments could lead to litigation or confiscation of the District assets if not settled in time. The Accounting Officer explained that committed creditors were accelerated by UMEME Electricity Bill for Kawolo Hospital.

The Accounting Officer should always follow the commitment control system.

 Low Recovery of Youth Livelihood Program Funds Section 6(1) of the Youth Livelihood Programme (YLP) document 2013 requires all Project Funds disbursed to each Youth Interest Group to be treated as a Revolving Fund to be repaid in accordance with the Project Financing Agreement between the District Local Government and the beneficiary Youth Interest Group witnessed by the Area resident State Attorney. However, an analysis of recovery of the programme funds revealed low recovery of UGX.36,839,139(22%) out of UGX.170,343,000 due for recovery, UGX.133,503,139(78%) outstanding as shown in the status of Youth Livelihood Programme recovery schedule on page 40(b) of the accounts.

Low Recovery adversely impact on Government objectives of setting up the programme as Revolving Fund to empower the Youth in Uganda to harness their socio- economic potential and increase self employment opportunities and income levels.

The Accounting Officer explained that in some cases the groups were reported to police for non-compliance to the agreed repayment schedule.

The Accounting Officer should ensure that all the outstanding amounts are recovered.

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 Lack of Ownership of Kawolo Hospital Land The Hospital sits on a 23.4 acre piece of land purported to have been donated to the Hospital by Sugar Corporation Uganda Limited (SCOUL) and claim to have freehold interest in the land.

A review of correspondences on file revealed that the land in question is part of the Mailo Land estate of the late Kyagulanyi Isaac Mucwa approximately 5.5 square miles situated at in Kyagwe- now being administered by Senono Yawe Muhammad and Kyagulanyi Ibrahim as per the High Court Letters of Administration dated 30th July 2014.

Conversion of the Mailo land into freehold by SCOUL was reportedly being contested by the administrators of the estate who requested the hospital to purchase the interest it has in the said land. This puts the hospital at a risk of eviction if the demands of the administrator of the estate are not met.

The Accounting Officer explained that the district authorities had contacted the Ministry of Health who forwarded the matter to the Solicitor General’s office for advice.

I await the legal advice of the Solicitor General.

Management’s Responsibility 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 Buikwe 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 delivering its mandate, disclosing, as applicable, matters

9 related to affecting the delivery of the mandate of the district, and using the Local Governments Financial and Accounting Manual, 2007 and Public Finance Management Act 2015 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’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 the 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 judgment 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 our 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 district’s internal control.

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 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by 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 district’s ability to deliver its mandate. 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 district to fail to deliver its mandate.

 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 him/her 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

11 my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

John F.S. Muwanga AUDITOR GENERAL 6h December, 2017

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Appendices

Appendix 1 Understaffing at Kawolo Hospital

HUMAN RESOURCE COMPOSITION AT KAWOLO HOSPITAL Category Number Position Number on Number Number on Number Number on Away for approved s filled duty today present annual on study sick leave workshop/Of today leave leave ficial off duty Medical Officers Principal Medical Officer 1 01 01 01 - - - - Medical Officers Special Grade (Community) 1 00 00 00 00 00 00 00 Medical Officers Special Grade (Obstetrics and Gynecology) 1 00 00 00 00 00 00 00 Medical Officers Special Grade (Internal Medicine) 1 00 00 00 00 00 00 00 Medical Officers Special Grade (Surgery) 1 00 00 00 00 00 00 00 Medical Officers Special Grade (Pediatrics) 1 00 00 00 00 00 00 00 Senior Medical Officers 1 00 00 00 00 00 00 00 Medical Officer 4 04 00 00 00 00 00 00 Dental Dental Surgeon 1 00 00 00 00 00 00 0 0 Public Health Dental Officer 2 04 00 00 00 00 00 00 Dental Attendant 1 00 00 00 00 00 00 00 Pharmacy Pharmacist 1 00 00 00 00 00 00 00 Dispenser 2 02 01 01 00 00 01 00 Nursing Principal Nursing Officer 1 01 01 01 00 00 00 00 Senior Nursing Officer 5 02 02 02 02 00 00 00 Nursing Officer (Nursing) 17 14 08 08 02 02 00 02 Nursing Officer (Midwifery) 3 08 08 08 00 00 00 00 Nursing Officer (Psychiatry) 1 01 01 01 00 00 00 00 Public Health Nurse 1 01 01 01 00 00 00 00 Enrolled Psychiatric Nurse 2 02 02 02 00 00 00 00 Enrolled Nurse 46 38 20 11 04 06 01 07 Enrolled Midwife 25 19 12 09 03 00 01 03 Nursing Assistant 15 18 17 15 01 00 00 03 Allied Health Professionals Senior Clinical Officer 1 02 02 02 00 00 00 00

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Health Educator 1 01 01 01 00 00 00 00 Senior Laboratory Technologist 1 01 01 01 00 00 00 00 Psychiatric Clinical Officer 1 01 01 01 00 00 00 00 Ophthalmic Clinical Officer 1 01 01 01 00 00 00 00 Clinical Officer 5 06 05 04 00 01 00 00 Health Inspector 1 00 00 00 00 00 00 00 Assistant Entomological Officer (Medical) 1 01 01 01 00 00 00 00 Radiographer 2 01 01 01 00 00 00 00 Physiogtherapist 1 01 01 01 00 00 00 00 Occupation Therapist 1 01 01 01 00 00 00 00 Orthopaedic Officer 2 02 02 02 00 00 00 00 Assistant Health Educator 1 00 00 00 00 00 00 00 Anaesthetic Officer 3 03 03 00 00 00 00 00 Laboratory Technologist 1 00 00 00 00 00 00 00 Laboratory Technician 2 02 02 02 00 00 00 00 Laboratory Assistant 1 00 00 00 00 00 00 00 Anaesthetic Attendant 2 01 01 01 00 00 00 00 Administrative and Other Staff Senior Hospital Administrator 1 00 00 00 00 00 00 00 Hospital Administrator 1 01 01 01 00 00 00 00 Personnel Officer 1 01 01 01 00 00 00 00 Medical Social Worker 1 00 00 00 00 00 00 00 Nutritionist 1 00 00 00 00 00 00 00 Supplies Officer 1 00 00 00 00 00 00 00 Senior Accounts Assistant 1 01 01 01 00 00 00 00 Stenographer Secretary 1 01 01 01 00 00 00 00 Officer Typist 1 00 00 00 00 00 00 00 Stores Assistant 2 02 02 02 00 00 00 00 Records Assistant 2 02 02 02 00 00 00 00 Accounts Assistant 2 01 01 01 00 00 00 00 Support Staff Dark room Attendant 1 01 01 01 00 00 00 00 Mortuary Attendant 2 02 02 02 00 00 00 00 Driver 2 02 02 02 00 00 00 00 Cook 3 03 03 03 00 00 00 00 Askari 2 03 03 03 00 00 00 00 Artisans' Mate 3 01 01 01 00 00 00 00 Total 190 160 Un filled is 30 posts

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Appendix 2: Budget Performance (Financial)

Source of Revised/Approve Performance Budget Short fall %age Audit Remarks funding d Budget (Actual) (Variance) variance Central 16,071,052,650 13,941,512,180 (2,129,540,470) (13)% Under funded by Government 13% Grants Transfers from 1,269,939,160 1,368,574,498 98,635,338 8% All funds received Gov’t Units Donor funds 15,774,577,660 8,179,047,026 (7,595,530,634) (48) 48% of funds not released Local Revenue 457,232,000 535,081,933 77,849,933 17 Exceeded the budget. 33,572,801,470 24,024,215,637 9,548,585,833 (28) 28% of funds not released

Budget Performance (Physical)

Sector/ Planned Actual Out Output Planned Actual Variance Management Audit Source Output: puts Variance budget Release Ushs.000 Explanation Remarks of UGX.000 UGX.00 funding 0 Educati on and Sports ICEIDA School 57 classrooms No 5,040,000 3,888,5 1,151,437 Implementation Program infrastructure constructed, classrooms 63 of ICEIDA work underfunded development 1,026 desks were plan was by 23% (Classrooms and 30,910 rehabilitated, affected by Construction text books and no Staff spillover of and renovation, procured for houses were projects from furniture, staff P.1-P.7 and constructed the previous houses), 15,597 English work plan instructional readers books materials and for schools capacity and Procured building of 7motorcycles teaching Procure 7 motorcycles 9750 Pupils 9282 468 No explanation Fewer Pupils sitting PLE given Sat PLE- 4.8% of the pupils did not sit for PLE Total 12,816,546 10,432, 2,383,824 18.6% Short Educati 824 fall on Cost DWSCG Water and /ICEID Sanitation A/NW/ 12 Boreholes 8 4 No explanation Under LR for given performance rehabilitation of 33.3%

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Rehabilitation 1 0 Rehabilitation of Inspection of Nangulwe Nangulwe GFS revealed GFS 1 in Najja works were S/county was still on going accomplished Water quality 200 0 Met the testing – 200 target sources Hands on 0 0 No training on Performance water quality reported yet analysis-1 Department has a testing kit 18 Water User 18 0 Met the committees target formed 108 Water User 108 0 Met the Committee target Members trained 3 Advocacy 3 0 Met the activities( target Drama shows, on promoting water sanitation and good hygiene practices Construction of 70% of (30%) 2,056,038 No explanation Works still in 16 piped water planned works for progress - supply systems completed underperforman 30% done and 1 Gravity ce completed Flow Scheme in Nyenga, Najja, Ngogwe and Ssi sub counties; Rehabilitation of Nangulwe GFS, Designs for mechanized systems 12 deep 6 6 50% boreholes Achieved rehabilitated Functio 3,282,469 2,721,1 561,363 17.1% n Cost 06 shortfall 5 Trade 5 0 Achieved Product sensitization target ion and meetings Marketi organized at ng: the district 4 Awareness 4 0 Achieved on radio shows target participated in 4 Business 4 0 Achieved assisted target registration 16

process

4 Market 4 0 Achieved information target reports disseminated 694,334 619,52 74,811 Underfunded 3 by 11% Health PHC Phased 0 0 Activity was not Activity not DEV’T construction of funded implemented maternity ward at Buikwe H/C III, Buikwe T/C *PHC Construction of 0 0 30,000 Activity was not No releases Dev't a 4 in 1 Staff funded Grant house at Kasubi H/C III, Buikwe S/c 55000 43004 11,996 No explanation Health outpatients to given seeking visit the NGO behavior in Basic health communities facilities below target. 2700 deliveries 817 (1883) The NFPNs Accounted conducted in referred most of for 30.2% the NGO Basic the deliveries to only. Below health facilities the Higher level target. health facilities Budget since they are allocations not permitted to need to be attend to births shifted since thus the under the facilities performance are under- utilized on the output. Train 200 268 68 Achieved health workers target in health centers 15 health 16 1 Achieved related training target sessions held. 9500 4064 -5436 Lack of enough Most of inpatients to space and beds health visit the Govt. at the facilities. facilities are health facilities. Most patients operational prefer to attend during day & OPD. close at night. 5,100 deliveries 3339 (1,761) More In conducted in sensitization is Government the Govt. required. facilities health only 65% facilities deliveries were attended to in basic H/Fs’

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More effort needed to improve on safe motherhood. 16,000 children 7492 (8,508) Immunization 46.8% below immunized levels still low target. More with awareness Pentavalent needed vaccine 1 health centre 0 1 Not funded Not funded rehabilitated Functio 3,558,745 3,044,3 514,369 nal 76 Costs Environ Environmental No 0 Crucial ment monitoring for performance activity not and compliance by reported reported on Natural developers Resour observed ces 150 Number of 158 2 Achieved people (Men target and Women) participating in tree planting days 4 Area (Ha) of 4 0 Achieved trees target established (planted and surviving) 120 No. of 158 38 Men and women Achieved community trained shall act target members as change trained (Men agents in and Women) in communities in forestry regard to management attaching value and planting trees. 1 agro forestry 2 1 Achieved demonstration target conducted in one of 4LLGs of (Buikwe, Najja, Ngogwe and Ssi 6 monitoring 8 2 Achieved and compliance target inspections, and forest patrols undertaken 2 No. of Water 0 (2) Activity not Activity not Shed funded implemented Management Committees formulated 18

2 No. of 2 0 Achieved Wetland Action target Plans and regulations developed Area (Ha) of 0 0 Not Wetlands implemented demarcated . and restored Surveys for 0 0 Not reported physical plans on. I could and building not confirm Plans approval status in all LLGs done Monitoring Performance No response Performance functionality of not reported not reported the fuel saving stoves 80 No. of 88 8 Achieved community target women and men trained in ENR monitoring 15 No. of new 16 1 Achieved land disputes target settled within FY Functio 146,39 -8,620 5.6% Budget n Cost 155,011 1 shortfall Commu nity Based Service s LR Promoting No 0 Activity not Culture values performance implemented and organizing reported Buikwe District Cultural Gala NWC/M Women Council 0 0 Activity not GLSD/LR Activities, implemented Women's Day celebrations MGLSD/ 350 FAL 357 2 357 FAL learners Achieved FALP Learners appeared for the target Trained proficiency tests in 4LLGs 20 No. of 22 2 20 children Achieved children settled/re-united target settled/re- with their united with parents their parents Functio 319,890 482,29 +162,406 The budget was There was a nal 6 over and above 151% Cost the Annual budget Budget and this outturn was attributed to transfer of 19

YLP and UWEP funds for approved projects in 4th Quarter which was above our budget for those two grants

APPENDIX 3 Unrecovered Youth Livelihood Funds UGX.241,959,799

Project Disbursed amount Amount Outstanding amount in UGX Recovered UGX. as at 30/6/2017 KkobaYouth development group 5,000,000 400,000 4,600,000 Kitazi Youth interest group 7,000,000 4,898,000 2,102,000 Magudu Youth group 7,900,000 2,385,000 5,515,000 Kyisa Kya Maria group 6,100,000 510,000 5,590,000 Nkuyege Zisa Kimu Youth group 7,000,000 900,000 6,100,000 Twezimbe Luwayo Youth group 7,000,000 385,000 6,615,000 Bawanguzi Youth groug 5,000,000 200,000 4,800,000 Abeewo youth group 5,000,000 - 5,000,000 Tukulakulane Youth group 4,000,000 - 4,000,000 Zzinga BK Shoe makers 6,410,000 420,000 5,990,000 Bulere Youth group 6,243,000 1,970,000 4,273,000 Ssanga Youth Babers and Saloon 7,080,000 7,080,000 - Bugoye Piggery Youth group 5,500,000 2,250,000 3,250,000 Busansula Youth group 7,000,000 950,000 6,050,000 Namaseke Youth group 6,800,000 1,030,000 5,770,000 Namwezi youth development group 5,800,000 4,540,000 1,260,000 youth development Association 5,260,000 120,000 5,140,000 Mirembe Youth development Group 5,000,000 400,000 4,600,000 Uganda Silver fish association 5,000,000 100,000 4,900,000 Naziwanga Youth group 5,500,000 - 5,500,000 Kisa Kya Musadde Youth development 3,000,000 440,000 2,560,000 Enterpreneurs group 5,500,000 650,000 4,850,000 Butembe Fish Farming youth project 6,200,000 710,000 5,490,000 Ssunga Piggery Youth Project 5,000,000 200,000 4,800,000 Bujuuta B Piggery 4,900,000 2,841,201 2,058,799 Kimbugu Youth Group 7,400,000 2,118,000 5,282,000 Ssenyi Youth Zibula Atude group 6,600,000 3,379,000 3,221,000

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Wakisi Youth Professional 6,835,000 4,507,000 2,328,000 Tupakase youth liveli group 8,000,000 - 8,000,000 Lukaaga crop growing group 5,315,000 - 5,315,000 Musomoke Youth famers group 8,500,000 - 8,500,000 Lweru youth development group 9,000,000 - 9,000,000 Proper Business group Makonge 7,500,000 - 7,500,000 Kyosiga Youth development Group 8,000,000 - 8,000,000 Bwasa Youth group 8,300,000 - 8,300,000 Twekembe Fishing Youth group 8,200,000 - 8,200,000 Tokolere Wamu Youth Group 8,000,000 - 8,000,000

Kasigula Youth Group 8,500,000 - 8,500,000 Kyabogo Youth Group 8,000,000 - 8,000,000 Buikwe Youth Traders Group 7,500,000 - 7,500,000 Vuluga One Youth Group 8,500,000 - 8,500,000 Ssanganzira Youth development group 8,500,000 - 8,500,000 Kigugo Youth development Group 8,500,000 - 8,500,000 TOTAL 285,343,000 43,383,201 241,959,799

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