Local Government Performance Assessment Kasese District (Vote Code: 521) Assessment Scores Accountability Requirements % Crosscutting Performance Measures 64% Educational Performance Measures 47% Health Performance Measures 41% Water & Environment Performance Measures 89% 521 Accountability Requirements 2019 Kasese District Definition of No. Summary of requirements Compliance justification Compliant? compliance Annual performance contract 1 Yes LG has submitted an annual • From MoFPED’s The LG submitted an Annual Performance performance contract of the inventory/schedule of Contract for the forth coming year (2019/20) on forthcoming year by June 30 on LG submissions of 9th July 2019 under Ref: CR 102/1 and the basis of the PFMAA and LG performance received by MoFPED on 1st August 2019 as Budget guidelines for the contracts, check per Acknowledgement slip No: 1st August coming financial year. dates of submission 2019 and issuance of receipts and: The submission was within the extended deadline of 31st August 2019 o If LG submitted before or by due date, then state ‘compliant’ o If LG had not submitted or submitted later than the due date, state ‘non- compliant’ • From the Uganda budget website: www.budget.go.ug, check and compare recorded date therein with date of LG submission to confirm. Supporting Documents for the Budget required as per the PFMA are submitted and available 2 Yes LG has submitted a Budget that • From MoFPED’s The LG submitted a Budget for the current FY includes a Procurement Plan for inventory of LG (2019/2020) on 9th July 2019. The Budget the forthcoming FY by 30th June budget submissions, contained a LG Procurement and Disposal (LG PPDA Regulations, 2006). check whether: Plan for FY 2019/2020. o The LG budget is The submission was within the extended accompanied by a deadline of 31st August 2019 Procurement Plan or not. If a LG submission includes a Procurement Plan, the LG is compliant; otherwise it is not compliant. Reporting: submission of annual and quarterly budget performance reports 3 Yes LG has submitted the annual From MoFPED’s The LG submitted the Annual Performance performance report for the official Report for the previous FY 2018/2019 on 29th previous FY on or before 31st record/inventory of July 2019 Under Ref: CR/213/7 and was July (as per LG Budget LG submission of acknowledged receipt by MoFPED on 1st Preparation Guidelines for annual performance August 2019 coming FY; PFMA Act, 2015) report submitted to MoFPED, check the Submission was within the extended deadline date MoFPED of 31st August 2019 received the annual performance report: • If LG submitted report to MoFPED in time, then it is compliant • If LG submitted late or did not submit, then it is not compliant 4 Yes LG has submitted the quarterly From MoFPED’s Submission of the quarterly budget budget performance report for all official record/ performance reports during FY 2018/2019 was the four quarters of the previous inventory of LG as follows; FY by end of the FY; PFMA Act, submission of 2015). quarterly reports Quarter 01 was submitted on 30th October submitted to 2018 MoFPED, check the Quarter 02 was submitted on 31st Jan 2019 date MoFPED received the quarterly Quarter 03 was submitted on 31st May 2019 performance reports: Quarter 04 was submitted on 29th July 2019 • If LG submitted all four reports to Q4 submission was within the extended MoFPED of the deadline of 31st August 2019. previous FY by July 31, then it is compliant (timely submission of each quarterly report, is not an accountability requirement, but by end of the FY, all quarterly reports should be available). • If LG submitted late or did not submit at all, then it is not compliant. Audit 5 Yes The LG has provided From MoFPED’s The Kasese District Local Government information to the PS/ST on the Inventory/record of provided information to the PS/ST on the status of implementation of LG submissions of status of implementation of Internal Auditor Internal Auditor General and the statements entitled General or Auditor General’s findings for the Auditor General’s findings for “Actions to Address previous financial year 2017/2018 as detailed the previous financial year by Internal Auditor below: end of February (PFMA s. 11 General’s findings”, 2g). This statement includes Check: The CAO submitted to the PS/ST information actions against all find- ings on the status of implementation of Internal where the Internal Audi- tor and • If LG submitted a Auditor General or Auditor General’s findings the Auditor General ‘Response’ (and through letter dated 14th December, 2018 recommended the Accounting provide details), then under reference CR/250/1 which was received Officer to take action in lines it is compliant by MoFPED on 18th December, 2018. The with applicable laws. Internal Auditor General received a copy of the • If LG did not same letter on18th December, 2018. The submit a’ response’, above mentioned CAO’s letter was copied to then it is non- the Permanent Secretary, Ministry of Local compliant Government, the Internal Auditor General, the • If there is a Chair Person of the District as well as the response for all –LG Resident District Commissioner. is compliant The Internal Auditor General raised four • If there are partial queries which were followed up and cleared. or not all issues The queries raised covered the following: responded to – LG is (a) Unaccounted for funds in the district not compliant. totalling shs 215,297,822; (b) Diversion of funds amounting to shs 3,718,000; (c) Delayed reconciliation of the district TSA account with Bank of Uganda; (d) Delays in implementation of the Budget and Commitment Control System (BCCS). Total number of queries raised Total number of queries cleared Total number of queries pending 04 04 00 The OAG raised twelve queries for FY 2017/2018 for which the CAO communicated response to queries through letter dated 18th March, 2019 under reference CR/251/1. The letter was received by PS/ST MoFPED on 21st March, 2019 and copied to the Chair Person of the District, Auditor General, Regional Office in Fort Portal, Internal Auditor General, PS MoLG, RDC, District Internal Auditor as well as the LGPAC. All the queries were cleared and the DLG got Unqualified OAG Opinion in respect of the audited financial statements for FY 2017/2018. Examples of the queries raised included among others the under listed: (a) Low recovery of the Youth Livelihood Programme funds; (b) Lack of land titles for property owned by the district covering reserves, forests and wetlands; (c) Most of the primary schools administered by the district reflected poor record keeping for the books of accounts and other functional areas; Total number of queries raised Total number of queries cleared Total number of queries pending 12 12 00 Response to the PS/ST was done within the prescribed time frame of February, 2019 as provided in the Public Finance Act, 2015. 6 Yes The audit opinion of LG According to the Auditor General’s report of Financial Statement (issued in December 2019, the audit opinion for the January) is not adverse or financial statements of Kasese LG for the disclaimer. Financial Year ended 30th June 2019 was Unqualified. 521 Crosscutting Kasese Performance District Measures 2019 Summary of Definition of No. Compliance justification Score requirements compliance Planning, budgeting and execution 1 1 All new Evidence that a district/ The Physical planning committee was fully functional as per Part infrastructure municipality has: III (9) of the Physical Planning Act, 2010. It had 17 members projects in: (i) a appointed individually on letter dated 16th October 2018 on ref: municipality / • A functional Physical CR / 1207 as follows: (ii) in a district Planning Committee in are approved place that considers new Name Designation Appointment date Ref by the investments on time: Asaba Wilson, the CAO was the Chairperson of the Committee , respective score 1. Physical Katikiro Alex, the District Physical Planner as the Secretary Planning Committees Baluku Julius, District Production Coordinator was a Member and are consistent with Ben Birungi, District Community Development Officer was a the approved Member Physical Plans Katswera Joseph, District Natural Resources Officer was a Maximum 4 Member points for this Kooli Augustine, Environmental Officer was a Member performance measure. Kalende George, District Water Officer was a Member Dr. Baseke Yusuf, District Health Officer was a Member Rujumba David, Assistant Engineering Officer was a Member Mayinja George, the District Education Officer was a member Mugisa Francis, the District Staff Surveyor was a member Biira Eva, Town Clerk - Hima Town Council was a Member Mugisa Moses, Town Clerk Mpondwe was a Member Bihanikire Godwin, -Town Clerk Katwe - Kabatoro was a Member Bwambale Alice,Town Clerk Kisinga Town Council was a Member Mbambu Catherine, Clerk Town Rugendabara - Kikongo Town Council was a member Kyasangu David, Kasese Municipal Council was a member The Committee was functional during the FY 2018/2019 evidenced by the following: On 22nd August 2018 and under min. KDPPC 04/08/2018, there was consideration of development applications. Specifically under Schedule A: There were 22 applications for grant of free hold considered. Under schedule B: There were 12 applications for grant of customary ownership considered. Under schedule C: There was 01 application for building plans approval considered and under schedule D: There was 01 application for grant of lease hold considered. On 31st October 2018 and under Min. KDPPC 05/10/2018 the following development applications were considered. Under Schedule B: 46 applications of grant of free hold were considered. Under schedule C: 22 applications for grant of certificate of customary ownership were considered. Under Schedule D: 03 applications of conversion from lease to freehold were considered.