OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF

KYEGEGWA DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2018

OFFICE OF THE AUDITOR GENERAL UGANDA TABLE OF CONTENTS

TABLE OF CONTENTS ...... ii LIST OF ACRONYMS ...... iii Opinion ...... 1 Basis for Opinion ...... 1 Key Audit Matters ...... 2 1.0 Implementation of the Uganda Road Fund ...... 2 Other Matter ...... 4 2.0 Performance of Youth Livelihood Programme...... 4 2.1 Underfunding of the Youth Livelihood Programme (2017/2018) ...... 4 2.2 Non-compliance with the Repayment Schedule ...... 5 2.3 Failure to transfer recovered funds to the recovery account in BOU...... 5 2.4 Inspection of Performance of Youth projects ...... 5 2.4.1 Kajuma Poultry Farmers Project ...... 5 2.4.2 Akooma Bull Fattening Farming ...... 6 Other Information ...... 6 3.0 Management of Natural Resources ...... 9 3.1 Unlicensed Activities on Natural Resources ...... 9 4.0 Status of Basic Medical Equipment...... 9 4.1 Inadequate Medical Equipment ...... 10 4.2 Poor Condition of Medical Equipment ...... 10 5.0 Management of Road Equipment ...... 10 5.1 Failure to maintain Road Equipment Records ...... 10 6.0 Lack of Land Titles ...... 11

ii

LIST OF ACRONYMS

BOU Bank Of Uganda FY Financial Year IESBA International Ethics Standards Board for Accountants IFMS Integrated Financial Management System ISSAI International Standards of Supreme Audit Institution LGFAM Local Government Financial and Accounting Manual 2007 LGFAR Local Government Financial and Accounting Regulations 2007 MoFPED Ministry of Finance Planning and Economic Development MoGLSD Ministry of Gender labour and Social Development MoLHUD Ministry of lands Housing and Urban Development PFMA Public Finance Management Act 2015 PPDA Public Procurement and Disposal of Assets TOR Terms of reference UGX Uganda Shillings URA Uganda Revenue Authority VAT Value Added Tax YIG Youth Interest Groups YLP Youth Livelihood program

iii

REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE, 2018

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion

I have audited the accompanying financial statements of Kyegegwa 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 Kyegegwa 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.

1

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 to be key audit matters communicated in my report.

1.0 Implementation of the Uganda Road Fund

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 to ascertain whether;

 the budgeted URF releases for Local Governments for the year under review were actually received ;

 The planned URF outputs were achieved;

Based on the procedures performed, the following observations were made;

2

1.1 Budget Performance A total of UGX154,102,000 was budgeted to cater for routine manual maintenance, routine mechanised maintenance ,periodic maintenance and emergency activities on several District roads using Road gangs and the force Account mechanism. The district received the whole amount as budgeted for, constituting 100%.

1.2 Status of implementation A review of planned outputs against actual performance revealed that planned outputs were achieved as shown in Appendix I

1.2.1 Routine manual maintenance A total of 20 kms at an estimated cost of UGX 44,610,000 was planned to be undertaken as shown in Appendix I. The funds were received 100%. However, audit revealed that 20 kms were actually undertaken at a cost of only UGX 25,908,000 (58%) leading to a saving of UGX 18,702,000 (42%).

On inspection, it was observed that 20 kms on Kisojo-Butera- Hapuyo road were worked on. However some sections of the road were not wide enough and there was overgrown grass as shown in the pictures below:

1.2.2 Routine mechanized maintenance A total of 22 kms at an estimated cost of UGX 83,329,000 was planned to be undertaken as shown in Appendix I. The funds received were 100%. However, audit revealed that the 22 kms were actually undertaken at a cost of UGX 35,089,000 leading to a saving of UGX 48,240,000 which was a saving arising from use of own equipment. The district received new equipment so there was no need of hiring as earlier budgeted hence the savings.

On inspection it was observed that all the 22 kms on Migamba- Rwentuha and Harunyinya- Kyarujumba roads had been worked on.

3

1.2.2 Periodic maintenance A total of 9 kms at an estimated cost of UGX 26,163,000 was planned to be undertaken as shown in Appendix I. However, audit revealed that the 19 kms were actually undertaken at a cost of UGX 13,663,000 (52%) leading to a saving of UGX 12,500,000 which arose from use of own equipment. The savings of UGX 79,442,000 (48%) were used to work on various roads including Nyakatoma- Kwatampora of 8kms and Kwatampora-Iringa 10kms

On inspection, it was observed that entire 49 km on Bugogo- Kidindimya and Kwatampora –Iringa were worked on as per shown in pictures below;

The Accounting Officer is commended for the efforts.

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

2.0 Performance of Youth Livelihood Programme. 2.1 Underfunding of the Youth Livelihood Programme (2017/2018) A review of the approved budget for the YLP program revealed that whereas the District had budgeted for a total amount of UGX.914,648,383 for the financial years 2015/2016, 2016/2017 and 2017/2018, only UGX641,310,789 (70%) was released resulting in a shortfall of UGX273,337,594 (30%). This undermined the intended objective of responding to the challenge of unemployment amongst the Youths.

The Accounting Officer attributed this to budget cuts by Ministry of Finance which ultimately affected releases by Ministry of Gender, Labour and Social Development.

I advised the Accounting Officer to obtain written submissions explaining the budget cuts.

4

2.2 Non-compliance with the Repayment Schedule It was observed that whereas the groups funded in 2015/2016, 2016/2017 and 2017/2018 were expected to have repaid a total amount of UGX.234,093,300 by close of the financial year 2017/2018, only 139,079,050 (59%) was collected leaving a balance of UGX.95,014,250 (41%) outstanding as shown in Appendix II. Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund.

The Accounting Officer explained that the district has adopted coordination and review meetings to improve programme performance.

I advised the Accounting Officer to ensure that the outstanding amount is recovered.

2.3 Failure to transfer recovered funds to the recovery account in BOU. A review of the bank statements of YLP collection accounts revealed that out of the collected amount of UGX 139,079,050 the district had not transferred UGX 18,957,450 (14%) to the National Revolving Fund Collection Account by the end of the financial year 2017/18. This undermines the effective implementation of the program. The Accounting Officer explained that they had already remitted UGX. 120,121,600 and the balance of the 18,957,450 (14%) was received late when the system had closed.

I advised the Accounting Officer to ensure that recovered funds are always remitted as soon as possible.

2.4 Inspection of Performance of Youth projects Physical inspection was carried out on two selected projects namely Kajuma Poultry Farmers and Akooma Bull Fattening Farming (2015/2016) to ascertain whether they were in existence and executed in accordance with the operational guidelines.

The following observations were made;

2.4.1 Kajuma Poultry Farmers Project Kajuma Poultry Farmers Project in Kyegegwa Town Council, Kihamba Parish Kajuma LC 1, in Kyegegwa district Received UGX 8,480,000. It was observed during inspection that the project did not exist. Consequently there were no records availed for audit verification.

5

The Accounting Officer explained that the Kajuma Poultry Farmers Project failed to realize the intended objective due to the outbreak of new castle disease. However, they applied for refinancing and UGX 6,000,000 was given to the group and even the earlier UGX 8,480,000 transferred to the group will be recovered.

2.4.2 Akooma Bull Fattening Farming Akooma Bull Fattening Farming Group in Ruyonza Sub County, Kalirye Parish, Akooma LC1, Kyegegwa District received UGX 8,170,000. It was observed that the group had disintegrated at the time of inspection. Consequently there were no records availed for audit verification.

The Accounting Officer explained that the Akooma Bull Fattening Farming Group failed to realize the intended objective despite several interventions and the group

was handed over to the CID, Central Police Station. The Chairperson of the group was arrested and the case is in court.

Other Information

The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial statements and my auditors’ report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon.

In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise 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 Kyegegwa 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 6

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

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

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

As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting 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, 7

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.

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;

8

3.0 Management of Natural Resources A review of management of natural resources in form of land, forests reserves and wetlands in the districts during the audit of the financial year 2017/2018 revealed the following:

3.1 Unlicensed Activities on Natural Resources

Section 38(3) of the National Environment Management Act, 1995 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. During review of documentation and inspection of wetlands, it was observed that there were a number of unlicensed activities being carried out on wetlands and forests in form of Agriculture and commerce as shown in the table below;

Type of forest Location Types of activities carried out Kitechura central forest Marijuana growing, crop Cultivation, reserve Kigambo /c charcoal burning Buhungiro central forest reserve Kakabara S/C Cattle grazing, charcoal burning Rwensambya central forest Cultivation, timber cutting, charcoal reserve Kyegegwa s/c Burning Ibambaro central forest reserve Kakabara s/c Timber cutting, charcoal burning Katente local forest reserve Kyegegwa TC There is a market Mpara local forest reserve Mpara TC There is a market

The continued degradation of forest reserves has adverse effects on the environment. The Accounting Officer agreed with the finding and explained that central forest reserves are under the management of National Forestry Authority (NFA). She further explained that they have sensitized the community surrounding the forest reserves to ensure that unlicensed activities are stopped.

I advised the Accounting Officer to continue sensitizing the community and engage NFA on the matter.

4.0 Status of Basic Medical Equipment.

A review of the status of the basic medical equipment at Kyegegwa Health Centre IV revealed the following issues;

9

4.1 Inadequate Medical Equipment

Section 5.17.4 of the Service standards & Service delivery standards for the Health Sector, 2016 requires that medical equipment is available and properly maintained to meet the needs of the patient population and there is an inventory of all medical equipment updated according to the policy / guidelines. During audit inspection it was observed that Kyegegwa Health Centre IV had inadequate equipment compared to the requirements stipulated in the Health Sector Service Standards and Service delivery Standards, 2016 as shown in Appendix III.

The Accounting Officer explained that the district has budgeted for the procurement of dental equipment and ophthalmic medical equipment and other accessories.

I advised the Accounting Officer to follow up the matter and ensure adequate medical equipment.

4.2 Poor Condition of Medical Equipment Section 5.17 of the Service Standards & Service Delivery Standards for the Health Sector, 2016 requires that medical equipment is available and properly maintained to meet the needs of the patient population. However, review of the departments reports and inspection of Kyegegwa Health Center IV revealed that some medical equipment is obsolete faulty and not in fair condition or lacking as shown in Appendix IV. Consequently, patients are referred to distant facilities to receive the same services putting their lives at risk. The Accounting Officer responded that they had budgeted for UGX. 70m to procure dental equipment.

I advised the Accounting Officer to liaise with the Ministry of Health and other stakeholders to ensure that the matter is addressed.

5.0 Management of Road Equipment 5.1 Failure to maintain Road Equipment Records Paragraph 2.2 (b), (d) & (e) of the guidelines of care and management of road equipment in government ministries, departments and agencies, by ministry of Works and Transport 2017, prescribes specific documents to be kept by LGs in the management of road equipment and vehicles. The records include plant and equipment register, maintenance and repair history records, Safe Work Procedures (SWP), motor vehicle log books for each type of road equipment among others.

10

However, review of departments’ reports revealed that all the above documents were available except motor vehicle log books for vehicles shown in Appendix V. The Accounting Officer explained that most of the vehicles in the district were inherited from and the log books are available for verification, however for some vehicles the log books are with line ministries and efforts to secure them have been futile.

I advised the Accounting Officer to engage the relevant stakeholders and that Vehicle log books for all road equipment are obtained.

6.0 Lack of Land Titles Regulation 58(4) of the Local Governments Financial and Accounting Regulations 2007, requires that, the properties, and assets of a local government shall be properly registered and titles issued. It was however observed that the District does not have land titles 19 pieces of land it owns as shown in Appendix VI. The District assets are exposed to risk of encroachment and misuse.

The Accounting Officer responded that Council has completed the process of planting mark stones and the file is being processed for submission to Ministry of Lands for titling.

I advised the Accounting Officer to expedite the process of securing land titles for its land.

John F.S. Muwanga AUDITOR GENERAL

09th December, 2018

11

APPENDICES Appendix I – Status of implementation of URF activities

Vote Item Description Planned Actual Variance Amount Amount Amount Varianc Management Function Output/Qu Output/Qu Output/ Budgeted Released spent e explanation output antity antity quantity (UGX)) (UGX) (UGX) (UGX) Routine saving on un KISOJO-BUTEERA manual 20 20 18,702 hired HAPPUYO 44,610 44,610 25,908 equipment Routine saving on un MIGAMBA- mechani 8 8 12,233 hired RWENTUHA zed 25,476 25,476 13,243 equipment Periodic saving on un BUGOGO- 9 9 12,500 hired KIDIMDIMYA 9KM 26,163 26,163 13,663 equipment Routine saving on un HARUNYINYA mechani 14 14 36,007 hired KYARUJUMBA cal 57,853 57,853 21,846 equipment Routine used funds mechani meant for hire KYEGEGWA cal 12 - 12 18953 - 18,953 of equipment KIJUMA on the planned roads Periodic used funds maintan meant for hire MUKYEYA-ISUNGA ance - 8 12492 - 12,492 of equipment RD 8 on the planned roads Periodic used funds maintan meant for hire NYAKATOMA- ance - 8 16796 - 16,796 of equipment KWATAMPORA 8 on the planned roads Periodic used funds maintan meant for hire KWATAMPORA- ance 10 - 10 40140 - 40,140 of equipment IRINGA on the planned roads TOTAL 154,102 154,102 163,041 -8,939

1

Appendix II – Noncompliance with the repayment schedule.

Date of Amount Amount % Project name disbursed disbursed Recovered Amount due recovery

Kyanyambali Poultry Keepers 23-Aug-15 8,490,000 6,806,500 1,683,500 80%

Mijunwa Youth Nursery Bed 23-Aug-15 5,000,000 4,132,200 867,800 83% Kyankunyule Youth Improved Goat Project 23-Aug-15 9,100,000 4,725,000 4,375,000 52% Kakabara Boda Boda Riders Youth Group 23-Aug-15 10,510,000 2,900,000 7,610,000 28%

Katamba Traders Youth Group 23-Aug-15 6,549,600 3,890,000 2,659,600 59%

Zitegere Piggery Youth Project 23-Aug-15 8,080,000 7,630,000 450,000 94%

Kabagara Youth Poultry Project 23-Aug-15 9,757,500 9,284,000 473,500 95%

Kajuma Poultry Farmers Project 23-Aug-15 8,480,000 0 8,480,000 0%

Muziranduru Brick Making Project 23-Aug-15 6,398,000 4,000,000 2,398,000 63%

Mpuna Tweimukye Piggery Project 23-Aug-15 7,150,000 2,120,000 5,030,000 30% Kyegegwa Youth Development Poultry Project 23-Aug-15 10,786,200 7,950,000 2,836,200 74%

Ijugangoma Maize Miller 23-Aug-15 12,000,000 4,800,000 7,200,000 40%

Kyamutyetye Maize Millers 23-Aug-15 10,020,000 3,970,000 6,050,000 40% Nyakatoma Maize Millers Youth Group 23-Aug-15 12,100,000 10,290,000 1,810,000 85%

Kajumbura Dairy Production 23-Aug-15 12,000,000 11,500,000 500,000 96% Kisagazi Tukwatanise Goat Rearing Group 23-Aug-15 9,600,000 9,383,100 216,900 98%

Masorro Piggery Development Group 23-Aug-15 7,200,000 6,914,000 286,000 96% Rutaraka Youth Living with HIV Piggery Project 23-Aug-15 9,570,000 605,000 8,965,000 6%

Kidongo Youth Craft Shoe Making 18-Sep-15 6,200,000 5,415,000 785,000 87%

Mainwa Tweyimukye Youth Piggery 18-Sep-15 8,000,000 1,510,000 6,490,000 19%

Kidindimya Youth Piggery 18-Sep-15 6,000,000 5,490,000 510,000 92%

Mugega Youth Cattle 18-Sep-15 6,518,000 5,420,000 1,098,000 83%

Bukere You Beef Production 18-Sep-15 6,785,000 6,714,250 70,750 99%

Kibambali Youth Goat 18-Sep-15 6,084,000 500,000 5,584,000 8%

Kakoni B Youth Piggery 18-Sep-15 9,020,000 6,000,000 3,020,000 67% Musanju Kyemengo Agateraine Youth Poultry 18-Sep-15 7,525,000 500,000 7,025,000 7%

Akooma Bull Fattening Farming 18-Sep-15 8,170,000 0 8,170,000 0%

Kazinga KYIDA Youth Bull Fattening 18-Sep-15 7,000,000 6,630,000 370,000 95%

TOTAL 234,093,300 139,079,050 95,014,250

2

APPENDIX III- Inadequate Medical Equipment in Kyegegwa HCIV NAME OF REQUIRED AVAILABLE EQUIPMENT USE/PURPOSE QUANTITY QUANTITY VARIANCE REMARKS THEATRE DEPARTMENT Oxygen cylinders (large size) For administration of Oxygen 3 0 3 Not available There are no complete hernia sets, however the health centre improvise and there are no hernia rings For operation and that are used in Hernia sets management of Hernia 4 0 4 hernia operations. Surgical incision into the abdomen for evacuation or Laparotomy set preparation for surgery 2 0 2 Not available Non-invasive method for Pulse oximeter monitoring oxygen levels 2 0 2 Not available Suction machine Boyle’s machine bp calf For administering anaesthesia 5 0 5 Not available Anaesthetic trolley For administering anaesthesia 1 0 1 Not available Blood pressure machines[bp] Measuring pressure 2 1 1 Inadequate Autoclave Sterilising medical equipment to get rid of bacteria and Steam steriliser other pathogens 1 0 1 Not available OPHTHALMIC DEPARTMENT Used for examining the Slit lamp interior of the eye 1 0 1 Not available Used to determine the Tonometer intraocular pressure 2 0 2 Not available Majorly for the inspection of Ophthalmoscope the retina 2 0 2 Not available Used in reflection and Refraction set refraction demonstrations 2 0 2 Not available Lid rotation set For examining and surgery of 2 0 2 Not available 3

the eye Loop (with lights and battery) Used in eye surgery 3 0 3 Not available MATERNITY DEPARTMENT Delivery sets For the delivery of new born 5 0 5 Not available Blood pressure machines[bp] Measuring blood pressure 5 1 4 Inadequate Doppler (hand Used in determining the held) blood flow 1 0 1 Not available Fetoscopes Allow access to the foetus 10 3 7 Inadequate Episiotomy set To aid child delivery 2 0 2 Not available Ultra sound scan machine (basic) for obstetrics Used for scanning 1 0 1 Not available Autoclave 1. Electric Used for sterilization 1 0 1 Not available 2. Non electric Used for sterilization 1 0 1 Not available For incision of birth control IUD set devises 2 0 2 Not available Implant removal set For removing in-plants 2 0 2 Not available LABORATORY DEPARTMENT Electric centrifuges Separation of fluids from (bench top) densities 5 1 4 Inadequate Bunsen burner For drying slides 1 0 1 Not available Measuring the intensity of Colorimeter colour 1 0 1 Not available

4

Appendix IV- Poor Condition of Medical Equipment in Kyegewa HCIV NAME OF REQUIRED AVAILABLE EQUIPMENT USE/PURPOSE QUANTITY QUANTITY REMARKS THEATRE DEPARTMENT C/s sets Although C/sets were available, Armitage (caesarean clamps in the sets are very old and are not sets) For C-Section operations 5 6 holding tissues properly. Oxygen concentrator For administering oxygen 10 1 Very old and faulty. It is on and off Used for dilatation and D&C sets curettage 3 0 Outdated Extraction of mucus and 1. Manual other fluids 1 0 Outdated Extraction of mucus and 2. Electric other fluids 1 1 Very old and not effective, faulty machine Portable operating Provide light during Outdated- it needs halogen bulbs which light operations 2 1 are not being manufactured any more. 1. Electric Used for sterilization 1 3 Big one and small one faulty 2. Non electric Used for sterilization 1 0 Out dated LABORATORY DEPARTMENT Not in use - because power consumption is Autoclave (in high. There by sterilization services are not wash up) For sterilization 1 2 done at the Health Centre Not in use- because service contracts Haematology expired. It was originally serviced by analyser Complete blood count Human Diagnostics who were hired by (CBC) machine 1 1 Baylor Not in use- because service contracts expired. It was originally serviced by Chemistry For determination of the Human Diagnostics who were hired by analyser concentration of analyses 1 1 Baylor Not in use - because power consumption is Deionizer purifying water 1 1 high. Not in use- because service contracts to test for immunity of expired. It was originally serviced by CD4-Partech HIV patients 1 1 Partech who were hired by Baylor

Refrigerator Keep reagents below for reagents room temperature 1 1 Not working

5

Appendix V – Failure to maintain Road Equipment Records

User No Name/Model Description Registration department From

1 FAW Tipper Truck II Tipper LG0002-063 Works Works Ministry

2 Grader 713 Grader LG0001-063 Works Works Ministry

3 JMC JMC Pickup LG0001-063 Works Works Ministry

4 Toyota Hilux Hilux UG 4204 M Health GAVI

5 Ambulance Land cruiser UG 4204M Health GAVI

6 Nissan Hard body Pickup UAJ 860X Production NAADS

7 Komatsu grader Grader UG 1726 W Works Works Ministry

8 Komatsu wheel loader wheel loader UG 1887 W Works Works Ministry

9 kyokuto/Mitsubishi Fuso lorry UG 2186 W Works Works Ministry

10 Sakai Vibro roller HP/VR UG 2410 W Works Works Ministry

11 Mitsubishi Fuso dumper Fuso dumper UG 2217 W Works Works Ministry

12 Mitsubishi Fuso dumper Fuso dumper UG 2554 W Works Works Ministry

13 Toyota Land cruiser UBB 458 V Administration UNHCR

6

Appendix IV – Lack of land titles

Land Location Size Status

District headquarters land kyegegwa district headquarters 10 acres it is surveyed

kyanyambali market land kyanyambali 1 acre mark stones planted

Kigambo HC II land kyanyambali 2.5 acres mark stones planted

kataturwa P/S land kikanja 3.5 acres mark stones planted

Magoma P/S magoma 3 acres mark stones planted

Kigambo parish HQTRS kigambo 1 acre mark stones planted

kinywagi LCI land kigambo 12.5ft*100ft mark stones planted

NtuntuP/S land ntuntu 2.5 acres mark stones planted

Magoma parish HQTRS magoma 0.5 acres mark stones planted

mabale LCI land magoma 12ft*12ft mark stones planted

mabale LCI land magoma 12.5ft*100ft land marks not planted

buhumuriro magoma 0.5 acres land acquired by LC after 2012

hapuuyo s/c HQTRS hapuuyo s/c 10 acres not surveyed

kijuma parish land kijuma parish hqtrs 7 acres not surveyed

iringa parish land iringa parish hqtrs 4 acres not surveyed

nkakwa parish land nkakwa parish hqtrs 10 acres not surveyed

nyamugura former S/C land nyamugura LCI 8 acres not surveyed

muziizi S/C land kyaiguma LCI not known not surveyed

Mbaeea S/S land mbaara LCI not known not surveyed

7