LG WorkPlan Vote:514 Kaberamaido District FY 2018/19 Foreword Kaberamaido District Local Government is striving in its development plan to have "A Healthy, Educated, Modern and Prosperous District Population by the Year 2040". Through socio-economic dev¶t programmes implemented since the District's inception in July, 2001, tremendous strides have been made in this direction. This progress, however, has been very challenging arising from various catastrophes including insurgency caused by the Lord¶s Resistance Army (LRA) in 2003, floods in 2007; 2010 & 2015; droughts in the 2008 , 2009, 2016 and the first half of 2017 - leading into food insecurity and famine in households. The combination of these and other factors disrupted the livelihood of the local population. This perpetuated poverty in the District as the population lost the means of livelihood. The District has continued to give attention to these issues among others in its plans and budgets. This is apparently yielding fruits in our households; although poverty still remains a fundamental issue in our community and a priority for the District Council to address. In line with the National Vision to have ³A Transformed Ugandan Society from a Peasant to Modern and Prosperous Country Within 30 Years´the National Dev't Plan Theme of; µ¶Strengthening Uganda¶s Competitiveness for Sustainable Wealth Creation, Employment and Inclusive Growth", our budget strategy on the whole shall compliment the Central Gov¶t Budget aspirations. These shall be achieved by expending resources in local investments earmarked in our District Dev¶t Plan (DDP); and, that promote accelerating implementation of the National Dev¶t Plan (NDPII) & the Vision 2040. Particularly this Budget & Workplan is focused on: Infrastructure dev¶t and strengthening efforts to improve budget efficiency & Accountability of public resources to transform the life of the entire District population. This Budget & Workplan is also geared to improving household food security through rigorous mobilization of the community for gov't programmes geared towards increased production & productivity. The District recognizes the importance of operation & maintenance of both equipment & infrastructure thus, account has been taken in this budget by setting aside resources for this purpose. In our quest to develop the District, we have also put emphasis & earmarked resources in this Budget to improve the delivery of environment and climate change interventions; and, inclusive social & supportive services to the entire District public. As the Decentralization policy demands, the evolvement of this budget has been participatory as witnessed by the budget conference the District LG held on 16th November, 2017. This enabled the District leadership to agree with stakeholders on the dev't priorities for 2018/2019; and, these have been integrated into our Budget notwithstanding the goals & objectives of our five year DDP. On behalf of our District Executive Committee, the District Council; and, the people of Kaberamaido District, I pledge to ensure that the aspirations laid down in this Budget & Workplan are translated into reality. Ogwang Bernard, Chief Administrative Officer, KABERAMADO DISTRICT Generated on 13/08/2018 03:40 1 LG WorkPlan Vote:514 Kaberamaido District FY 2018/19 SECTION A: Overview of Revenues and Expenditures Revenue Performance and Plans by Source Current Budget Performance Uganda Shillings Thousands Approved Budget for Cumulative Receipts by End Approved Budget for FY 2017/18 March for FY 2017/18 FY 2018/19 Locally Raised Revenues 536,387 362,783 604,369 Discretionary Government Transfers 3,935,005 3,406,823 3,887,141 Conditional Government Transfers 13,066,840 9,613,929 15,805,632 Other Government Transfers 1,647,977 1,149,193 3,097,692 Donor Funding 488,224 163,904 787,463 Grand Total 19,674,434 14,696,632 24,182,297 Revenue Performance in the Third Quarter of 2017/18 A total of 14,696,632,000/= was realized in revenue by the DLG. This was as per the 75% nine months target. This money constituted of 363,783,000/ = LR (2%), 163,904,000/ = Donor funds (1%), 13,019,752,000/= Central Gov't Transfers (89%) & 1,149,193,000/ = Other Gov't Transfers (8%). LR underperformed by 33,309,000/= (8%) against the 397,092,000/= (75%) earmarked for the nine months. Other than LST, Animal & Crop Husbandry related levies, Agency fees and Other Charges, all LR items performed below 75% with some registering no returns. Central Gov't Transfers underperformed by 89,101,150 (7%) against the 1,238,294,150/= (75%) nine months target arising from less receipts from OPM for NUSAF3 and non-transfers from URF. Donor Grants fell short of the 372,026,000/= nine months target by 208,122,000/= (56%) - arising from less receipts from UNICEF & UNFPA; and, non-remittances from GAVI, WHO & Other donor sources (USF). Planned Revenues for FY 2018/19 A total of 24,182,297,000/= is expected to be received composing of: Local Revenue - 604,369,000/= (3%); Discretionary Gov't Transfers - 3,887,141,000/= (16%), Conditional Gov¶t Transfers - 15,805,632,000/= (65%), Other Gov't Transfers - 3,097,692,000/= (13%) & Donor Grants - 787,463,000/= (3%). Total planned revenue has improved by 23% from that of FY 2017/2018 - arising from improvement in all revenue sources except Discretionary Gov¶t Transfers that declined by 1% due to a decline in DDEG and Urban Unconditional Grant NW. LR has appreciated by 13%; Conditional Government Transfers appreciated by 21%; Other Gov't Transfers appreciated by 88%; and, Donor grants appreciated by 61%. Expenditure Performance in Third Quarter of 2017/18 and Plans for 2018/19 by Department Uganda Shillings Thousands Approved Budget for FY Cumulative Receipts by Approved Budget for FY 2017/18 End March for FY 2017/18 2018/19 Administration 3,126,064 2,656,676 3,337,252 Finance 326,251 230,035 382,619 Statutory Bodies 581,680 408,156 738,882 Production and Marketing 635,386 502,951 1,266,825 Health 2,784,239 1,913,455 3,683,868 Education 8,220,065 6,164,463 9,751,108 Generated on 13/08/2018 03:40 2 LG WorkPlan Vote:514 Kaberamaido District FY 2018/19 Roads and Engineering 1,269,510 1,135,656 1,869,552 Water 445,755 425,481 437,912 Natural Resources 101,588 68,423 97,408 Community Based Services 2,003,342 956,412 2,498,430 Planning 127,782 94,528 64,510 Internal Audit 52,772 35,805 53,932 Grand Total 19,674,434 14,592,043 24,182,297 o/w: Wage: 9,952,192 7,464,144 11,787,003 Non-Wage Reccurent: 6,193,381 3,938,110 8,062,631 Domestic Devt: 3,040,636 3,025,886 3,545,200 Donor Devt: 488,224 163,904 787,463 Expenditure Performance by end of March FY 2017/18 A total of 13,386,984,000/= was used, representing 68% of the annual budget & 91% of the releases. Expenditure fell short of the total transfers by 1,205,059,000/=; meaning that absorption capacity gap of the DHLG & LLGs' dep'ts stood at 19% for the nine months. The balances in the TSA, DHLG & LLGs' General Funds A/Cs, and, LLGs' Operations A/Cs arose largely because some funds could not be warranted due to lack of supplementary approval, bounced salary payments due to conflicting NINs and supplier numbers, Non-recruitment into planned posts due to non-clearance from mainly MoPS which needed to first ascertain wage availability & also some capital works had stalled due to abandonment of some sites by contractors or refusal to sign contracts due to rising costs of fuel and inputs; and, in the case of a few others delayed procurements which were still at bidding level. In view of the above reasons, no single dep't utilized 100% of its release. The closest was Education with 97% & the least being Planning - mainly because of slow procurement processes for the WAN internet installation & DDP Mid-term Review, reneging by the contractor to sign agreement for solar system procurement and installation. Planned Expenditures for The FY 2018/19 A total of 24,182,297,000/= is planned; an increase of 4,507,864,000/= (23%) from the FY 2017/2018 budget. Expenditure estimate for 2018/2019 is constituted of: 4,332,663,000/= (18%) for dev't, 11,787,003,000/= (49%) for wages & 8,062,631,000/= (33%) for recurrent NW. Dev't expenditure estimates have increased by 30%, wage estimates increased by 18%; and, recurrent NW expenditure estimates increased by 33%. Allocations have increased in all sectors except Planning (-50%), Natural Resources (-4%) and Water (-2%). The Planning Dep¶t budget has declined by half which is bound to affect its functionality in 2018/2019. The highest increase is in Production (97%) due to increase in sector conditional grant NW recurrent, followed by Roads and Engineering (47%); and, Health (32%). Medium Term Expenditure Plans A total of 73,892,119,000/= is planned for the next three financial years; 2018/2019 - 2020/2021 of which 13,144,300,000/= is for dev't, 39,888,322,000/= for wages, pensions & pensions/salaries arrears; and, 20,859,497,000/= for recurrent non-wage. These are expected to be expenditures on projects & activities in the five year DDP. Expenditures financed through all the revenue sources (Local revenue, Central Government Grants & Donor Grants) are all expected to appreciate. Challenges in Implementation Generated on 13/08/2018 03:40 3 LG WorkPlan Vote:514 Kaberamaido District FY 2018/19 Late release/inconsistencies in cash limits which slows down warranting & consequently delays implementation & payments. Negative attitude towards tax payment which breeds resistance and low local revenue collections.