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 2018

OFFICE OF THE AUDITOR GENERAL UGANDA

Contents LIST OF ACRONYMS ...... iii Opinion ...... 1 Basis for Opinion ...... 1 Key Audit Matters ...... 2 1.0 Performance of Youth Livelihood Programme ...... 2 1.1 Funding of the Programme ...... 2 1.2 Non-compliance with the repayment schedule...... 3 1.3 Failure to transfer recovered funds to the recovery account in BOU ...... 3 1.4 Inspection of Performance of Youth projects ...... 3  Kisenyi Youth Unisex Saloon ...... 3  Nampindi Sisimuka Dairy Group ...... 4 2.0 Implementation of the Uganda road Funds ...... 4 2.1 Budget performance ...... 5 2.2 Status of Implementation ...... 5 a) Routine manual maintenance ...... 5 b) Routine mechanized maintenance on selected paved road ...... 5 Emphasis of matter ...... 6 3.0 Pension Arrears ...... 6 4.0 Under-collection of Local Revenue ...... 6 Other Matter ...... 7 5.0 Failure to assess and collect property taxes ...... 7 Other Information ...... 7 Management Responsibilities for the Financial Statements ...... 8 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 8 Other Reporting Responsibilities ...... 10 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...... 10 6.0 Natural Resources ...... 10 6.1 Unlicensed activities on Natural resources ...... 10 7.0 Physical Planning Committee ...... 11 7.1 Performance of Physical Planning Committee...... 11 Appendix 1: Schedule of the beneficially groups for 2014/2015 ...... 15 Appendix 2; Status of Road fund Implementation ...... 16

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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 PPDA Public Procurement and Disposal of Public Assets Authority SWP Safe Work Procedures 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 LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE, 2018

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the accompanying Financial Statements of Sironko 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 Sironko District Local Government for the year ended 30th June 2018 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management, 2015 and the Local Government Financial and Accounting Manual, 2007.

Basis for Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

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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 forming my opinion thereon, and I do not provide a separate opinion on these matters.

I have determined the matters described below as the key audit matters to be communicated in my report.

1.0 Performance of Youth Livelihood Programme The Youth Livelihood Programme (YLP) is a Government Programme being imple- mented 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.227,229,959 disbursed to the District in the Financial Year 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed included ascertaining the following;  Whether all funds budgeted for YLP during the period under review were actually released and used only for the 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 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 program revealed that whereas the District had budgeted for a total amount of UGX.226,208,000 for the financial year and 2014/2015, all of which was released as budgeted. Consequently, all the projected 21 projects/youth interest groups were actually funded.

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1.2 Non-compliance with the repayment schedule The Documentation review revealed the repayment was not in line with the agreed repayment schedules. It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.226,208,000 by close of the financial year 2017/2018, only UGX.61,734,850 (37.7%) was collected leaving a balance of UGX.164,473,150 (62.3%) outstanding as shown in Appendix 1. This was attributed to various factors including disintegration of group members. 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 Council had engaged the law enforcement authority to enhance recovery.

1.3 Failure to transfer recovered funds to the recovery account in BOU A review of the bank statements of YLP collection account revealed that the collected amount of UGX.61,734,850 was transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18.

1.4 Inspection of Performance of Youth projects Physical inspection was carried out on two selected projects namely Kisenyi Youth Unisex Saloon and Nampindi Sisimuka Dairy Group in 2014/15 to ascertain whether they were in existence and executed in accordance with the operational guidelines. The following observations were made;

 Kisenyi Youth Unisex Saloon Kisenyi Youth Unisex Saloon that received UGX.6,000,000 in 2014/15. However, it was observed that the group is no longer in existence. According to the Community Development Officer, Town Council, the chairperson of the group went missing two months after receipt of funds and opening a saloon. The saloon has since closed business and all the equipment were taken. This was attributed to the teams’ failure do due diligence of projects and mentoring as required leading to funding non feasible projects. This undermines the objective of empowering youth through a revolving fund. The recovered funds help fund new groups to ensure all unemployed youth benefit. The Accounting Officer explained that Kisenyi Youth Unisex Salon was dully appraised up to Ministry level though its management had been found challenging. Members are being followed up for prosecution.

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 Nampindi Sisimuka Dairy Group The project was in existence and functional but with the following short comings; The youth group does exist and received UGX.11,363,000 in 2014/15. However, only UGX.340,000 has been recovered by 30th June, 2018. We interviewed the beneficiaries and noted that the group procured seven (7) cows, that were distributed amongst them but only three cows were found with three members. The project file did not have details of implementation and supervision of the group by officials in charge of implementing the YLP project.

2.0 Implementation of the Uganda road Funds Section 45 (3) of the Public Finance Management Act, 2015 states that “an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year, submitted under section 13 (15) of the said Act.”

Regulation 18(3) of the Local Government Financial and Accounting regulations 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council.

It has been observed over years that planned and budgeted for activities of a number of Local Governments are not implemented thereby affecting service delivery.

During the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement the planned activities under Uganda road fund. The focus was put on the planned major outputs under Uganda Road Fund which greatly impact on service delivery in the Local Governments.

Consequently, I developed specific audit procedures which included ascertaining whether;  The budgeted URF releases for Local Governments for the year under review were actually received ;  The planned URF outputs were achieved;

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 The monitoring and supervision was carried out by reviewing reports to assess performance.

2.1 Budget performance Based on the procedures performed, the following observations were made; A total of UGX.419,704,000 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and emergency activities on several district/Municipal roads using road gangs and the Force Account mechanism. However, the district received UGX.480,492,000 resulting into an excess of UGX.60,788,000. The excess constituted 14% of the budgeted amount.

2.2 Status of Implementation A review of planned outputs against actual performance is shown in Appendix 2.

a) Routine manual maintenance A total of 226.3 kms at an estimated cost of UGX.120,000,000 was planned to be undertaken. Audit revealed that all the 226.3kms (100%) as budgeted were actually undertaken at a cost of UGX.120,344,000 (100.3%), thus an over funding of UGX.344,000 (0.3%). On inspection, Buhugu-Bukyabo road had overgrown grass on the shoulders and into the centre of the road as shown in the photo below;

The Accounting Officer attributed this to limited funding for recruiting more road gangs thereby leading to overgrowth on the roads.

The Accounting Officer is advised to engage relevant funding authorities for more funding to have more and efficient gangs.

b) Routine mechanized maintenance on selected paved road A total of 36.0kms at an estimated cost of UGX.76,721,000 was planned to be undertaken as shown in appendix I. However, audit revealed that only 29kms (80.5)

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was actually undertaken at a cost of UGX.70,869,000 leading to a balance of UGX.5,852,000 On inspection, Pato-Kaduwa road was observed that some parts had overgrown grass on their shoulders and community was undertaking brick making activities into the road shoulders narrowing the road as shown in the photo below;

Accounting Officer acknowledged the observation and pledged to continue to pushing for additional funding and sensitization of communities so that the current status can improve. I wait the outcome of the Accounting Officers action.

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

3.0 Pension Arrears I noted that the district had not paid UGX.680,300,614 in respect of pension and gratuity arrears as disclosed in note 23 on Page 26 of the financial statements. Failure to make timely payments is contrary to the Pensions Act and negatively affects the welfare of the pensioners.

4.0 Under-collection of Local Revenue I noted that the district had budgeted to collect local revenue of UGX.382,010,000 but only realized UGX.263,779,107 (69%) resulting into a shortfall of UGX.118,230,893 (31%) as shown in statement of appropraiation on page 13 of the financial statements. Under-collection of local revenue implies that all planned activities remained unimplemented thereby adversely affecting service delivery.

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The Accounting Officer attributed the shortfall mainly to the Ministry of Trade’s change in management of collection of park fees by using registered associations, pronouncement by the government for taxis not to pay taxes anymore and lack of an own tax park constructed by council.

Other Matter In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements.

5.0 Failure to assess and collect property taxes The Local Governments (Rating) Act, 2005 Section 3 (1) requires every Local Government to levy such rates as it may determine on the basis of the rateable value of any property within its area of jurisdiction. Furthermore, Sec.4 of the Act requires Local Governments to cause to be made, for its area of jurisdiction a first valuation list and thereafter a valuation list, once at least in every five years, or such longer period as a local government may determine on the basis of which to levy and collect the taxes. However, during review of the revenue management in the district, it was discovered that the district did not conduct any valuation or assessments. As a result, there was no collection of property taxes for the current and prior financial periods. This was attributed to hostility and resistance for the property owners who are not willing to pay the taxes when levied. Such undermines revenue mobilisation and collection in a district with two economically active Town Councils that would have been used to supplement Central Government Grants to boost service delivery activities. The Accounting Officer explained that the failure was due lack of adequate funding to carry out periodic Valuation of the properties, and pledged to seek further logistical support from the local government finance commission through the local revenue enhancement intervention.

I advised the Accounting Officer to ensure that regular valuation and assessment of properties is undertaken.

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

7 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 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 Sironko District Local Government.

The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the unless the Accounting Officer has a realistic alternative to the contrary.

The Accounting Officer is responsible for overseeing the District’s financial reporting process.

Auditor General’s Responsibilities for the audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.

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As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’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 Company’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 Company 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.

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From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.

REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION The material findings in respect of the compliance criteria for the applicable subject matters are as follows; 6.0 Natural Resources A review of management of natural resources in form of land, forest reserves and wetlands in the district during the audit of the financial year 2017/2018 revealed the following shortcomings:

6.1 Unlicensed activities on Natural resources According to Sec. 37(3) of the National Environment Management Act, the authority may, in consultation with the lead agency and the district environment committee, declare any wetland to be a protected wetland, thereby excluding or limiting human activities in that wetland while Sec.36 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency. It was observed that the District does not have a register of the licenses issued for activities carried out on gazetted wetlands. Audit inspection observed encroachment on Nakiwondwe forest and Nalugugu wetland with constructed homes, shops, perimeter walls around the forest as shown in the pictures below:

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Illegal activities being undertaken on river Management remarks banks and swamp growing crops to even cover the river Not sanctioned by the District Local Government we are to enforce evictions.

Structures and illegal occupancy of the gazetted forest Management reserve Remarks Follow up will be made.

Houses being constructed Crops being grown in Erected Fences in the reserve the reserve by encroachers

The continued undertaking of these practices on the natural resources will continue to have adverse effects on the environment like climate change and unbalanced eco system.

The Accounting Officer attributed this to population pressure and promised to seek the services of environmental police to enforce evictions and restore order.

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

7.0 Physical Planning Committee 7.1 Performance of Physical Planning Committee Part III Section 9 of the Physical Planning Act, 2010 outlines the functions of a district physical planning committee as follows—

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a) To cause to be prepared local physical development plans, through its officers, agents or any qualified physical planners; b) To recommend to the Board development applications for change of land use; c) To recommend to the district council subdivision of land which may have a significant impact on contiguous land or be in breach of any condition registered against a title deed in respect of such land; d) to approve development applications relating to housing estates, industrial location, schools, petrol stations, dumping sites or sewerage treatment, which may have injurious impact on the environment as well as applications in respect of land adjoining or within a reasonable vicinity of safeguarding areas; e) To hear appeals lodged by persons aggrieved by decisions made by the district physical planner and lower local physical planning committees under this Act; f) To ensure the integration of physical planning into the three year integrated development plan of the district; g) To exercise supervisory powers over all lower planning committees; h) To ensure integration of social, economic and environmental plans into the physical development plans.

However, it was observed that there were no minutes of the committee, no supervision reports and no approved plans in place. It was further observed that there was no demarcation of plots which were bided over 15 years ago. Failure by the committees to carry out its functions implies that the District physical infrastructural developments are un-regulated hence unplanned developments. The Accounting Officer did not provide a written response regarding this finding.

I advised the Accounting Officer to ensure that the Physical Planning function is operationalized.

8.0 CAPITATION GRANT (UPE) 8.1 Audit of Mpongo Primary School An audit carried out on Mpogo Primary School in the district revealed the following matters;  The school had enrollment of 1,805 pupils during the year, budgeted to receive UGX.14,335,711 and received UGX.14,330,522 (99%).The funding corresponded to the school enrollment.

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 The school had only six permanent classrooms and had 2 semi-permanent classrooms. Lack of enough class rooms impacts on service delivery as the pupils study under unconducive environments leading to poor grades, photos below shows state of classrooms;

Temporally classes being used by school

i. The school had only 5 stances for boys and 5 stances for girls implying the pupil toilet ratio is 1:180. This poses health risks to the pupils.

ii. The school only had 262 desks servicing a population of over 1,805 students implying the pupil desk ratio is 1:7 as opposed to the recommended 1:3. It was noted that two classes of primary five, four and two have no desk at all thereby study while sited on the floor. These conditions impacts on the learning abilities of the pupils. The Accounting Officer explained that management was equally concerned about the plight of schools in the district and attributed it to a number of factors including shortfall in financial support from the center.

John F.S. Muwanga AUDITOR GENERAL

17th December, 2018

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APPENDICIES Appendix 1: Schedule of the beneficially groups for 2014/2015 SUBCOUNT AMOUNT OUTSTANDING S.NO Y CODE DISBURSED RECOVERED AMOUNT T.C/DIVISI ON PROJECT NAME AMOUNT (USH.) SIRONKO Budadiri T/C Bunyodde A Youth Brick Laying E371090404001 11,000,000 1,860,000 9,140,000 SIRONKO Bugitimwa Kisawe B Youth Produce Marketing E371060609001 11,300,000 3,052,000 8,248,000 SIRONKO Buhugu Bukitemu Youth Transport E371010204001 11,400,000 3,715,000 7,685,000 SIRONKO Bukhulo Bumasike Youth Produce Marketing E371160511001 9,900,000 1,725,000 8,175,000 SIRONKO Bukiise Mabale Youth Piggery E111010411001 10,500,000 650,000 9,850,000 SIRONKO Bukiiyi Napindi Sisimuka Youth Dairy E371180513001 11,363,000 340,000 11,023,000 SIRONKO Bukyabo Suguta Youth Dairy E371070714001 11,200,000 440,000 10,760,000 SIRONKO Bukyambi Buzibidichu-Chu Youth Dairy E371110303001 11,268,000 350,000 10,918,000 SIRONKO Bumalimba Youth Kazana Transport E371120404001 11,210,000 6,334,200 4,875,800 SIRONKO Bumasifwa Ndagala Youth Transport E371020901001 11,600,000 3,270,000 8,330,000 SIRONKO Bunyafa Bukanyaga Youth Motor Mechanics E371190208001 9,960,000 2,875,000 7,085,000 SIRONKO Busulani Bunamusafu Youth Produce Marketing E371030207001 8,000,000 4,520,000 3,480,000 SIRONKO Butandiga Gayoni Youth Horticulture E371040337001 10,980,000 500,000 10,480,000 SIRONKO Buteza Bubalinganga B Youth Produce Marketing E371150202001 10,500,000 9,571,650 928,350 SIRONKO Buwalasi Buwakooli Upper Boda Transport E371130108001 10,710,000 3,510,000 7,200,000 Bugusege Youth Metal Fabrication & SIRONKO Buwasa Welding E371130501001 10,692,000 2,490,000 8,202,000 SIRONKO Buyobo Bulumolo Youth Dairy E371140103001 10,620,000 2,250,000 8,370,000 SIRONKO Masaba Daala Youth Association Dairy E371080107001 11,500,000 210,000 11,290,000 SIRONKO Nalusala Bukumbale Young Transporters E371210402001 11,210,000 8,980,000 2,230,000 SIRONKO Sironko T/C Lufula Metal Fabrication E371170202001 10,220,000 4,892,000 5,328,000 SIRONKO Zesui Namazalala Youth Dairy Project E371050415001 11,075,000 200,000 10,875,000

226,208,000 61,734,850 164,473,150

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Appendix 2; Status of Road fund Implementation Item Length to be Actual length Road Name Planned Exp UGX '000 Actual Exp UGX '000 Variance No. treated worked on Routine Manual Maintenance DISTRICT ROADS

1 Wakine-Bukumbale 3 1,327 3 1,331 (4)

2 Buwalasi S/C-Buwalasi TTC 4 2,336 4 2,343 (7)

3 Nampanga -Bukedea boarder 2 850 2 852 (2)

4 Nakiwondwe-Bukyambi 4 2,310 4 2,316 (7)

5 Buweri-Bumumulo 13 6,690 13 6,636 54

6 Busulani-Bunaseke 10 5,310 10 5,325 (15)

7 Buhugu-Nabalenzi 3 1,593 3 1,597 (5)

8 Magga-Dallo 6 3,026 6 3,035 (9)

9 Buhugu-Bukyabo 5 2,655 5 2,662 (8)

10 Nakirungu-Kipande 5 2,708 5 2,716 (8)

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Item Length to be Actual length Road Name Planned Exp UGX '000 Actual Exp UGX '000 Variance No. treated worked on

11 Nambalenzi-Kisekye 2 1,115 2 1,118 (3)

12 Buhugu S/C -Nandere 6 2,817 6 2,982 (165)

13 Madesu-Namukuyu 3 1,593 3 1,597 (5)

14 Buteza-Namatala 2 796 2 799 (2)

15 Namanji-Bumukone 6 3,186 6 3,195 (9)

16 Bunazami-Bugalabi 2 796 2 799 (2)

17 Bugizaza-Busirima 3 1,593 3 1,597 (5)

18 Busirima-Bumateba 2 1,062 2 1,065 (3)

19 Kigulya-Bunambasi 4 2,230 4 2,236 (6)

20 Bubulegesi-Bunegesa 6 3,080 6 3,088 (9)

21 Koota-Kiguli 3 1,646 3 1,651 (5)

22 Kidega-Bugiboni 5 2,655 5 2,662 (8)

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Item Length to be Actual length Road Name Planned Exp UGX '000 Actual Exp UGX '000 Variance No. treated worked on

23 Bukhulo-Nalukhuba 7 3,717 7 3,727 (11)

24 Nampanga -Buwalasi 3 1,593 3 1,597 (5)

25 Patto-Kaduwa 5 2,655 5 2,662 (8)

26 Nkonge-Bufumbo 4 1,858 4 1,864 (5)

27 Bukimali-Bumausi 4 2,124 4 2,130 (6)

28 Sironko-Bugusege 10 5,310 10 5,325 (15)

29 Bugusege-Bunazami 10 5,442 10 5,376 67

30 Bunabuka-Bukiyi 4 1,858 4 1,864 (5)

31 Busamaga-Bukiyiti 7 3,717 7 3,727 (11)

32 Bumudu-Namanyonyi 3 1,699 3 1,704 (5)

33 Nakiwondwe-Bugitimwa 7 3,717 7 3,727 (11)

34 Lango-Kirumbi 3 1,646 3 1,651 (5)

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Item Length to be Actual length Road Name Planned Exp UGX '000 Actual Exp UGX '000 Variance No. treated worked on

35 Nakiwondwe-Makutana 4 2,230 4 2,236 (6)

36 Koota-Nabudisiru 6 3,080 6 3,088 (9)

37 Kisanja-Kisumu-Nasusi 5 2,549 5 2,556 (7)

38 Nagudi-Bugusege 4 2,124 4 2,130 (6)

39 Bulujewa-Bugobiro 1 531 1 532 (2)

40 Bugusege-Lusya 1 531 1 532 (2)

41 Buboolo-Wopulusi 2 1,115 2 1,118 (3)

42 Nangooli-Butandiga 5 2,761 5 2,770 (9)

43 Gombe-Bugiboni 4 1,911 4 1,917 (5)

44 Namawa-Bunamoli-Kyesha 6 2,973 6 2,982 (8)

45 kidowa-Lyambaga 2 1,274 2 1,278 (4)

46 Nadome-Nadiso-Namanyonyi 2 1,274 2 1,278 (4)

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Item Length to be Actual length Road Name Planned Exp UGX '000 Actual Exp UGX '000 Variance No. treated worked on

47 Buwalasi-GCS-Bumuwongoti 2 1,274 2 1,278 (4)

48 Bukiyi SDA_Bumahaga 2 796 2 799 (2)

49 Bukiyi -Kibembe 6 3,186 6 3,195 (9)

50 Nkonge-Nabubolo 1 690 1 692 (2)

51 Kibembe-Bunatanyo 3 1,593 3 1,597 (5)

52 Bumalunda-Bunandalo 3 1,593 3 1,597 (5)

Total District roads 226 120,000 226 120,344 (344)

Item Length to be Actual length Road Name Planned Exp UGX '000 Actual cost '000' Variance No. treated worked on Routine Mechanisedl Maintenance

1 Wakine-Bukumbale 1 2,131 2 2,131 -

2 Nakiwondwe-Bukyambi 2 4,262 3 4,262 -

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Item Length to be Actual length Road Name Planned Exp UGX '000 Actual Exp UGX '000 Variance No. treated worked on

3 Busulani-Bunaseke 2 4,262 4 4,262 -

4 Nakirungu-Kipande 2 4,262 5 4,262 -

5 Busirima-Bumateba 2 4,262 3,125 1,137

6 Kigulya-Bunambasi 3 6,393 3 6,393 -

7 Kidega-Bugiboni 2 4,262 3 3,175 1,087

8 Bukhulo-Nalukhuba 2 4,262 3 4,262 -

9 Patto-Kaduwa 3 6,393 2 6,393 -

10 Bukimali-Bumausi 2 4,262 4,000 262

11 Busamaga-Bukiyiti 2 4,262 4,262 -

12 Nagudi-Bugusege 3 6,393 4,000 2,393

13 Nangooli-Butandiga 2 4,262 4,262 -

14 kidowa-Lyambaga 2 4,262 4,262 -

15 Bukirya-Kibembe 3 6,393 5,556 837

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Item Length to be Actual length Road Name Planned Exp UGX '000 Actual Exp UGX '000 Variance No. treated worked on

16 Nampanga-Buwalasi 1 2,131 2,000 131

Total District roads 36 76,721 29 70,869 5,852

Item Length to be Actual length Actual Exp incured UGX Road Name Planned Exp UGX '000' Variance No. treated worked on '000' Periodic Maintenance 1 Buhugu -Bukyabo 4 72,000 4 71,344 656 2 Bugusege-Bunazami 3 54,000 3 54,161 (161) 3 Bumudu-Namanyonyi 1 18,000 1 22,844 (4,844) SUBTOTAL - DISTRICT 8 144,000 8 148,349 (4,349)

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