Local Government Workplan Vote: 605 Kibuku District Structure of Workplan Foreword Executive Summary A: Revenue Performance and Plans B: Summary of Department Performance and Plans by Workplan C: Draft Annual Workplan Outputs for 2015/16 D: Details of Annual Workplan Activities and Expenditures for 2015/16 Page 1 Local Government Workplan Vote: 605 Kibuku District Foreword In regard to the Financial and Accounting Regulation, and the Local Government Act, Governments must cope up with the budgets to enable the collection of various revenues and expenditures. This is done following guiding principles stipulated in the Local Government Budget Paper. The fact that budgeting is an annual exercise, it is a reliable mechanism which provides a yard stick for planning and budgeting in Local Governments and also provides a basis for comparision of the District achievements as compared to national standards. The District Local Government will ensure successful implementation of all Government programmes with the aim of achieving value for money while improving quality of life. Nakebba Muhammed - DISTRICT CHAIRPERSON Page 2 Local Government Workplan Vote: 605 Kibuku District Executive Summary Revenue Performance and Plans 2014/15 2015/16 Approved Budget Receipts by End Proposed Budget Dec UShs 000's 1. Locally Raised Revenues 119,896 54,260 119,896 2a. Discretionary Government Transfers 1,378,247 689,126 1,423,710 2b. Conditional Government Transfers 11,228,730 5,505,868 11,793,773 2c. Other Government Transfers 880,908 985,941 505,865 3. Local Development Grant 476,761 238,224 486,761 Total Revenues 14,084,543 7,473,419 14,330,006 Revenue Performance in 2014/15 By the end of the second quarter locally raised revenues performed at 45.3% of the budgeted 119,896,000 this was because of the anticipeted collections from other fees and charges which did not perform to the expected. The collections from property related levies had zero collections because the tax payers still have a negative attitude towards such payments. Planned Revenues for 2015/16 The District anticipates a total revenue of shillings 14,330,006,000 in the financial year 2015/16 as compared to 14,084,543,000 in the financial year 2014/15.The percentage increament of 4% is due to the inclusion of the pensions componet. The salaries account for 64% of the total budget while the development grant is at 14% and recurrent non wage is 22% of the total budget. Expenditure Performance and Plans 2014/15 2015/16 Approved Budget Actual Proposed Budget Expenditure by UShs 000's end of Dec 1a Administration 702,735 260,588 722,229 2 Finance 604,143 281,955 600,112 3 Statutory Bodies 260,217 149,710 1,294,110 4 Production and Marketing 467,468 146,510 244,727 5 Health 1,254,331 698,665 1,473,421 6 Education 8,735,029 4,142,261 8,226,738 7a Roads and Engineering 366,250 152,579 546,831 7b Water 639,481 105,701 589,223 8 Natural Resources 136,995 53,365 136,995 9 Community Based Services 177,529 47,506 174,029 10 Planning 703,006 599,345 284,231 11 Internal Audit 37,360 16,993 37,360 Grand Total 14,084,543 6,655,178 14,330,006 Wage Rec't: 8,838,030 4,417,791 8,601,083 Non Wage Rec't: 3,111,835 1,792,117 3,873,331 Domestic Dev't 2,134,678 445,270 1,855,591 Donor Dev't 0 0 0 Expenditure Performance in 2014/15 The district has an approved budget estimate of shs 14,984,543,000 out of which 7,473,419,000 was received cumulatively by the second quarter representing 53%. Expenditures as per departments were as follows Administration 36% the department solely depends on locally raised revenues which are merger,Finance 47% the department also statutory57% producation 59% Health 55% Education 47% roads 45% this was because hire of plant equipment had not been done water 69% payment of retention on projects that were rolled over from financial year 2013/14 Natural Page 3 Local Government Workplan Vote: 605 Kibuku District Executive Summary resources 50% CBS 48% planning 57% Planned Expenditures for 2015/16 The District plans to spend Shs.14,330,006,000 compared to shs. 14,084,543,000 in 2014/15 representing a increase of 4 percent. The percentage increase of 4% is due to the inclusion of the pensions componet and the other government transfers from ministry of Health i.e MANIFEST,Uganda AIDS Commission whose IPFs were not indicated. The wage component stands at shs.8,601,083 which is 64% of the current projected budget. Development grant is at 14% and recurrent non wage 22%. Challenges in Implementation Inadquate transport facilities to enable the district team monitor government projects, inadquate funding,inadquate staff in departments like planning,works Page 4 Local Government Workplan Vote: 605 Kibuku District A. Revenue Performance and Plans 2014/15 2015/16 Approved Budget Receipts by End Proposed Budget of Dec UShs 000's 1. Locally Raised Revenues 119,896 54,260 119,896 Property related Duties/Fees 1,050 0 1,050 Local Service Tax 44,625 44,147 44,625 Inspection Fees 2,352 1,013 2,352 Park Fees 2,600 488 2,600 Market/Gate Charges 1,281 503 1,281 Agency Fees 25,000 6,775 25,000 Other Fees and Charges 29,313 182 29,313 Registration (e.g. Births, Deaths, Marriages, etc.) Fees 1,575 200 1,575 Business licences 9,000 0 9,000 Application Fees 3,100 952 3,100 2a. Discretionary Government Transfers 1,378,247 689,126 1,423,710 Transfer of District Unconditional Grant - Wage 848,349 424,175 867,843 Urban Unconditional Grant - Non Wage 43,962 21,982 45,226 District Unconditional Grant - Non Wage 360,742 180,372 370,729 Transfer of Urban Unconditional Grant - Wage 125,194 62,597 139,912 2b. Conditional Government Transfers 11,228,730 5,505,868 11,793,773 Conditional Grant to Secondary Education 1,057,455 529,062 1,001,985 Conditional Grant to Secondary Salaries 684,187 342,093 684,074 Conditional Grant to SFG 593,722 296,862 589,807 Conditional Grant to Primary Education 393,406 174,674 408,627 Conditional Grant to PHC Salaries 1,014,360 507,180 1,145,270 Conditional Grant to Primary Salaries 5,856,233 2,928,116 5,461,866 Conditional Grant to PHC- Non wage 78,419 39,274 122,971 Conditional Grant to Women Youth and Disability Grant 9,075 4,538 9,075 Conditional Grant to PAF monitoring 40,693 20,346 40,297 Conditional transfers to School Inspection Grant 24,240 12,102 28,081 Conditional Grant to NGO Hospitals 28,720 14,360 28,720 Conditional Grant to Functional Adult Lit 9,949 4,974 9,949 Conditional Grant to DSC Chairs’ Salaries 24,523 12,262 24,336 Conditional Grant to District Natural Res. - Wetlands (Non Wage) 68,398 34,200 68,398 Conditional Grant to Community Devt Assistants Non Wage 14,048 7,024 14,048 Conditional Grant to Agric. Ext Salaries 28,002 14,001 122,032 Conditional Grant for NAADS 166,310 0 0 Conditional Grant to PHC - development 130,432 65,216 70,849 Conditional transfers to Contracts Committee/DSC/PAC/Land Boards, 28,120 14,060 28,120 etc. Conditional transfers to Councillors allowances and Ex- Gratia for LLGs 31,106 8,400 62,172 Conditional transfers to DSC Operational Costs 21,875 10,938 21,875 Conditional transfers to Salary and Gratuity for LG elected Political 92,477 46,238 155,750 Leaders Conditional transfers to Special Grant for PWDs 18,947 9,474 18,947 NAADS (Districts) - Wage 155,345 81,130 Conditional transfer for Rural Water 574,223 287,112 574,223 Sanitation and Hygiene 0 0 103,211 Conditional transfers to Production and Marketing 68,724 34,362 73,609 Pension and Gratuity for Local Governments 0 862,313 Pension for Teachers 0 47,428 Page 5 Local Government Workplan Vote: 605 Kibuku District A. Revenue Performance and Plans 2014/15 2015/16 Approved Budget Receipts by End Proposed Budget of Dec UShs 000's Roads Rehabilitation Grant 15,739 7,870 15,739 2c. Other Government Transfers 880,908 985,941 505,865 Other Transfers from Central Government 0 Unspent balances – Conditional Grants 162,491 162,491 Support to women councils 3,500 0 Road Maintenance-Uganda Road Fund 310,284 266,503 490,865 Other Transfers from Central Government(MANIFEST) 167,314 Other Gov't Transfers (UBOS) 389,634 389,634 Other Transfers Water Aid (WASH) 15,000 0 15,000 3. Local Development Grant 476,761 238,224 486,761 LGMSD (Former LGDP) 476,761 238,224 486,761 Total Revenues 14,084,543 7,473,419 14,330,006 Revenue Performance up to the end of December 2014/15 (i) Locally Raised Revenues During the second quarter locally raised revenues performed as follows agency fees 27%,local service tax 74% because of the newly recruited staff who accessed payroll,inspection fees performed at 43% application fees performed at 30.7% (ii) Central Government Transfers All central government transfers performed at 50% as expected apart from suport to women councils that performed at 0% because of the district did not receive any funding. (iii) Donor Funding There were no Donor funds budgeted during the Fly. Planned Revenues for 2015/16 (i) Locally Raised Revenues The Local revenues are forecasted at 119,896,000 in the financial year 2015/16 the same as in the financial year 2014/15 because the IPFs that have been used are the same .