Local Government Quarterly Performance Report Vote: 533 Masaka District 2013/14 Quarter 1 Structure of Quarterly Performance Report Summary Quarterly Department Workplan Performance Cumulative Department Workplan Performance Location of Transfers to Lower Local Services and Capital Investments Submission checklist I hereby submit _________________________________________________________________________. This is in accordance with Paragraph 8 of the letter appointing me as an Accounting Officer for Vote:533 Masaka District for FY 2013/14. I confirm that the information provided in this report represents the actual performance achieved by the Local Government for the period under review. Name and Signature: Chief Administrative Officer, Masaka District Date: 20/10/2014 cc. The LCV Chairperson (District)/ The Mayor (Municipality) Page 1 Local Government Quarterly Performance Report Vote: 533 Masaka District 2013/14 Quarter 1 Summary: Overview of Revenues and Expenditures Overall Revenue Performance Cumulative Receipts Performance Approved Budget Cumulative % Receipts Budget UShs 000's Received 1. Locally Raised Revenues 303,904 50,742 17% 2a. Discretionary Government Transfers 1,322,663 329,441 25% 2b. Conditional Government Transfers 11,551,041 3,196,719 28% 2c. Other Government Transfers 482,588 151,692 31% 3. Local Development Grant 240,966 60,242 25% 4. Donor Funding 593,538 23,270 4% Total Revenues 14,494,700 3,812,105 26% Overall Expenditure Performance Cumulative Releases and Expenditure Perfromance Approved Budget Cumulative Cumulative % % % Releases Expenditure Budget Budget Releases UShs 000's Released Spent Spent 1a Administration 618,275 146,784 135,095 24% 22% 92% 2 Finance 339,660 79,950 76,039 24% 22% 95% 3 Statutory Bodies 403,978 78,500 78,499 19% 19% 100% 4 Production and Marketing 1,237,873 392,688 293,771 32% 24% 75% 5 Health 2,391,010 527,442 484,212 22% 20% 92% 6 Education 8,039,128 2,245,152 2,182,862 28% 27% 97% 7a Roads and Engineering 542,688 84,790 17,845 16% 3% 21% 7b Water 387,085 96,771 5,944 25% 2% 6% 8 Natural Resources 86,661 18,380 17,154 21% 20% 93% 9 Community Based Services 185,032 67,346 36,447 36% 20% 54% 10 Planning 209,244 62,430 51,154 30% 24% 82% 11 Internal Audit 54,067 11,873 11,873 22% 22% 100% Grand Total 14,494,700 3,812,105 3,390,895 26% 23% 89% Wage Rec't: 7,838,161 2,072,088 2,064,480 26% 26% 100% Non Wage Rec't: 3,761,080 1,046,770 920,728 28% 24% 88% Domestic Dev't 2,301,921 669,978 396,131 29% 17% 59% Donor Dev't 593,538 23,270 9,556 4% 2% 41% Summary of Cumulative Receipts, disbursements and Expenditure for FY 2013/14 Cumulatively, the District received revenue of UG.X. 3,810,687 which is about 26% as per annual plan. Where by, Locally Raised Revenues performed at about 17% (LST and Rents from other Gov't units performed poorly at about 17% and 2% respectively) as per annual plan, Discretionary Government Transfers performed at 25%, Conditional Government Transfers performed at about 28%, Other Government Transfers performed at about 31% due to non response from AVIATION HUMAN AND INFLUENZA PROJECT (AHIP), Local Development Grant performed at about 25% and Donor Funding cummulatively, performed poorly at about 4% as per annual plan. DISBURSEMENTS: All receipts received, were Disbursed to departments and to LLGs Page 2 Local Government Quarterly Performance Report Vote: 533 Masaka District 2013/14 Quarter 1 Summary: Overview of Revenues and Expenditures Cummulatively, the District spent about 23% (UG.X.3,282,058,000). Whereby, Wage for staff consumed about UG.X.2,035,058,000, Non Wage Recurrent took about UG.X 872,648,000, Domestic Development took about UG.X 364,001,000 and Donor Development performed at about UG.X 9,556,000 of the cummulative revenue spent. By the end of the first quarter, the District had unspent balance of about 1.6% which is same as UGX 528,629,000 of the received revenue. Page 3 Local Government Quarterly Performance Report Vote: 533 Masaka District 2013/14 Quarter 1 Summary: Cummulative Revenue Performance Cumulative Receipts Performance Approved Budget Cumulative % Receipts Budget UShs 000's Received 1. Locally Raised Revenues 303,904 50,742 17% Market/Gate Charges 29,414 3,733 13% Unspent balances – Locally Raised Revenues 5,000 5,000 100% Educational/Instruction related levies 2,083 58 3% Inspection Fees 5,000 0 0% Land Fees 70,091 15,345 22% Local Service Tax 67,694 17,100 25% Miscellaneous 10,000 3,486 35% Other Fees and Charges 3,000 0 0% Other licences 5,000 303 6% Registration (e.g. Births, Deaths, Marriages, etc.) Fees 500 538 108% Sale of (Produced) Government Properties/assets 21,675 0 0% Rent & Rates from other Gov't Units 10,000 40 0% Application Fees 12,654 510 4% Animal & Crop Husbandry related levies 1,500 873 58% Business licences 15,293 805 5% Agency Fees 25,000 2,951 12% Rent & Rates from private entities 20,000 0 0% 2a. Discretionary Government Transfers 1,322,663 329,441 25% Transfer of District Unconditional Grant - Wage 873,602 217,176 25% District Unconditional Grant - Non Wage 449,061 112,265 25% 2b. Conditional Government Transfers 11,551,041 3,196,719 28% Conditional Grant to Secondary Salaries 1,353,701 399,827 30% Conditional Grant to Secondary Education 799,005 266,335 33% Conditional Grant to SFG 590,652 147,663 25% Conditional Grant to Primary Education 219,878 73,293 33% Conditional Grant to PHC Salaries 1,416,244 340,146 24% Conditional Grant to Tertiary Salaries 280,911 66,847 24% Conditional Grant to Women Youth and Disability Grant 7,189 1,797 25% Conditional Grant to PHC- Non wage 140,232 35,058 25% Conditional Grant to Primary Salaries 3,558,390 970,846 27% Conditional Grant to PHC - development 140,378 35,095 25% Conditional Grant to Health Training Schools 188,605 62,868 33% Conditional Grant to NGO Hospitals 397,663 99,416 25% Conditional Grant to IFMS Running Costs 47,143 11,786 25% Conditional transfer for Rural Water 364,685 91,171 25% Conditional transfers to Production and Marketing 77,535 19,384 25% Conditional Grant to Functional Adult Lit 7,882 1,970 25% Conditional Grant to DSC Chairs’ Salaries 23,400 4,500 19% Conditional Grant for NAADS 666,027 222,009 33% Conditional Grant to District Natural Res. - Wetlands (Non Wage) 11,947 2,987 25% Conditional Grant to Community Devt Assistants Non Wage 7,760 1,940 25% Conditional Grant to Agric. Ext Salaries 35,888 6,246 17% Conditional Grant to PAF monitoring 36,116 9,029 25% Conditional transfers to Special Grant for PWDs 15,010 3,752 25% Conditional transfers to Councillors allowances and Ex- Gratia for LLGs 59,160 6,384 11% Page 4 Local Government Quarterly Performance Report Vote: 533 Masaka District 2013/14 Quarter 1 Summary: Cummulative Revenue Performance Cumulative Receipts Performance Approved Budget Cumulative % Receipts Budget UShs 000's Received Sanitation and Hygiene 22,000 5,500 25% Conditional Transfers for Non Wage Technical & Farm Schools 86,780 28,927 33% Construction of Secondary Schools 150,000 37,500 25% NAADS (Districts) - Wage 188,385 47,096 25% Conditional transfers to School Inspection Grant 19,693 4,923 25% Conditional transfers to Salary and Gratuity for LG elected Political 107,640 20,700 19% Leaders Conditional transfers to DSC Operational Costs 35,770 8,943 25% Conditional transfers to Contracts Committee/DSC/PAC/Land Boards, 28,120 7,030 25% etc. Conditional Transfers for Primary Teachers Colleges 301,098 100,366 33% Conditional Transfers for Non Wage Technical Institutes 166,152 55,384 33% 2c. Other Government Transfers 482,588 151,692 31% Additional Transfers from NAADS Secretariat 51,352 51,352 100% Road Maintenance-Uganda Road Fund 331,212 65,036 20% UNEB contribution to PLE 8,000 0 0% Gender Mainstreaming Funds 20,000 20,000 100% AVIATION HUMAN AND INFLUENZA PROJECT (AHIP) 14,880 0 0% Community Access Road Fund 41,840 0 0% Unspent balances – Conditional Grants 15,304 15,304 100% 3. Local Development Grant 240,966 60,242 25% LGMSD (Former LGDP) 240,966 60,242 25% 4. Donor Funding 593,538 23,270 4% PRIVATE CONTRIBUTION TOWARDS MOCK 1,800 0 0% PRIVATE REGISTRATION 16,800 0 0% PREFA,GLOBAL FUND,NTD,MILDMAY 261,000 10,974 4% NARO SUPPORT RESEARCH 2,000 0 0% CLEAN DEVELOPMENT MANAGEMENT 1 0 0% CAIIP 78,664 0 0% LAKE ALBERT SAFARIES 1 0 0% Support from UNICEF for Toilet Construction 202,775 12,295 6% FORM X 3,825 0 0% District Commercial Service Support 26,572 0 0% LVEMP 100 0 0% Total Revenues 14,494,700 3,812,105 26% (i) Cummulative Performance for Locally Raised Revenues About 53% Local revenue was realized against the annual Budgeted revenue. Whereby LST and Land Fees performed quite good compared to the rest of Local revenue sources. While Miscellaneous fees performed to a tune of about 39.4% increase against the Approved budget for FY 2013/14 (ii) Cummulative Performance for Central Government Transfers The District received about 92% revenue against the planned revenue for Other Transfers from Central Government. Whereby no receipt received from Aviation Human and Influenza Project and Community Access Road Fund that performed at tune of about 0%. (iii) Cummulative Performance for Donor Funding The District received about 21% revenue agaist the planned figure: This big deviation came as result of not receiving LVEMP funds, CAIIP and less response from MILDMAY in which it supportedat tune of about 85.3% decrease against the Approved budget in this quarter.