Local Government Workplan Vote: 511 Jinja 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 2013/14 D: Details of Annual Workplan Activities and Expenditures for 2013/14 Page 1 Local Government Workplan Vote: 511 Jinja District Foreword Jinja District Local Council in its sitting of 27th August 2013 held at Jinja District Council Hall under MIN/DC/58/2013 approved Shs.28, 125,894,000= to be collected as revenue of the District from various sources during the course of the Financial Year 2013/2014, compared to Shs. 25,123,346,000= approved last Financial Year 2012/2013, showing an increment of Shs. 3,002,548,000= (12%). Shs. 28, 125,894,000 = will be spent in the eleven Cost Centers for both Recurrent and Capital Development. REVENUE OUTLOOK 2013/2014: During the course of the year the District will raise Shs. 28, 125,894,000= out of which Shs. 1,733,031,000= representing 6.2% of the total revenue will be raised locally from the following; disposal of Plot 2 at Busoga Square, U.shs 1,200,000,000, Local service tax U.shs 72,530,000=, land fees U.shs 150, 000, 000, VAT on goods and services Shs: 4,200,000=, permission to perform activities Shs: 6,876,000=, Royalties, interest, Rent and Rates Shs: 232,500,000=, other local revenue Shs: 66,925,000=. Shs: 2,655,555,000= representing 9.3 % will be direct transfer from the Centre as Unconditional Grant wage, and non-wage for both District and Urban Councils. Shs: 19,276,020,000= representing 68.5% will be direct transfer from the centre in form of Conditional Grant for Recurrent Expenditure to cater for salaries of Primary, Secondary and Tertiary Teachers, Health Workers, Agriculture Extension Staff, and other Recurrent Expenditures i.e. UPE, Secondary Capitation Grant, Training Schools, PMA, NGO Hospital, Agriculture Extension, Functional Adult Literacy, Boards and Commissions, Women, Youth and Disability Councils, IFMS and other Recurrent Expenditure for other government institutions in Jinja district. Shs:3,102,529,000= representing 11% will be direct transfer from the Centre for Capital Development Projects i.e. classroom Construction, LGMSD Programmes, Primary Health Care, rural Water and Sanitation, and NAADS Programmes. Shs: 759,534,000= representing 2.7% will be received from Donors to cater for activities in the Health Service Sector, Community development and water department. Shs: 599, 225,000 = representing 2.1% is reserves carried forward from FY 2012/2013. CO-FUNDING LGDP, PMA Shs: 17,000,000= will be used to cater for Co-funding as required by LGMSD guidelines and Shs: 3,000,000= to cater for NAADS activities respectively from Local funds. EXPENDITURE OUTLOOK 2013/2014 The District intends to spend Shs. 15,900,843,939 = (56.5%) on Salaries and wages, Shs 7,447,077,524 (26.5%) on non-wage expenses, Shs. 4,777,972,537 = (17%) on Capital Development in the Cost Centers where projects are located. EXPENDITURE OUTLOOK 2013/2014 SectorTotalWageNon wageDevelopment Amount%Amount%Amount% Health4,728,360,7173,200,744,72668%1,365,225,34529% 162,390,6463% Education14,742,131,94611,054,931,08675%3,391,015,3 1823%296,185,5422% Community Based Services280,334,84244,842,52016%113 ,969,61841%121,522,70443% Sub Total19,750,827,50514,300,518,33272.4%4,870,210 ,28124.7%580,098,8922.9% Administration1,532,148,187443,249,24029%1,013,662, 49166%75,236,4565% Finance881,036,73879,990,0419%725,820,24182%75,226, 4569% Council and Statutory Bodies624,957,980276,048,2764 4%273,683,24844%75,226,45612% Planning Unit372,928,31835,120,1129%49,529,35813%28 8,278,84877% Internal Audit75,684,78145,240,28560%30,444,49640%- 0% Sub Total3,486,756,004879,647,95425.2%2,093,139,834 60.0%513,968,21614.7% Production1,579,876,828493,526,00031%156,211,82810% 930,139,00059% Page 2 Local Government Workplan Vote: 511 Jinja District Natural Resource160,475,846113,600,38971%43,488,457 27%3,387,0002% Sub Total1,740,352,674607,126,38934.9%199,700,28511 .5%933,526,00053.6% Works/ Water3,147,957,817113,551,2644%284,027,1249% 2,750,379,42987% Sub Total3,147,957,817113,551,2643.6%284,027,1249.0 %2,750,379,42987.4% Total Expenditure28,125,894,00015,900,843,93956.5%7 ,447,077,52426.5%4,777,972,53717.0% CAPITAL DEVELOPMENT EXPENDITURE. Shs: 4,777,972,537 = will be spent on Capital Development i.e. construction of the new District headquarters, Classroom Construction provision of Schools Desks, Latrines, rural Water and Sanitation, Feeder Roads Rehabilitation, Primary Health facilities, purchase of new vehicles and NAADs activities. 2 LOCAL REVENUE ENHANCEMENT A total of U.shs: 16,000,000= has been provided to support the implementation of the Local Revenue Enhancement Plan for the F/Y 2013/2014. The activities involved have been amalgamated in the work plan for Finance Department for the F/Y 2013/2014. Operation and Maintenance of Investments. A total of U.shs 128,810,000 has allocated in the various sectors in order to ensure that the investments made by the local government are running efficiently and have funds for their maintenance available. EXPENDITURE ALLOCATIONS 2013/2014 SectorsEstimate% 2013/2014 Administration 1,532,148,187 5.4% Finance 881,036,738 3.1% Council & Statutory Bodies 624,957,980 2.2% Production 1,579,876,828 5.6% Health 4,728,360,717 16.8% Education 14,742,131,946 52.4% Works 3,147,957,817 11.2% Natural Resources 160,475,846 0.6% Community Based Services 280,334,842 1.0% Planning Unit 372,928,318 1.3% Internal Audit 75,684,781 0.3% 28,125,894,000 100% GUME NGOBI FREDRICK DISTRICT CHAIRMAN. JINJA DISTRICT LOCAL COUNCIL Page 3 Local Government Workplan Vote: 511 Jinja District Executive Summary Revenue Performance and Plans 2012/13 2013/14 Approved Budget Receipts by End Approved Budget June UShs 000's 1. Locally Raised Revenues 1,380,133 1,214,256 2,626,931 2a. Discretionary Government Transfers 2,658,616 2,597,158 2,655,554 2b. Conditional Government Transfers 19,569,296 18,421,429 21,386,653 2c. Other Government Transfers 1,458,666 1,486,001 768,280 3. Local Development Grant 695,581 494,732 632,494 4. Donor Funding 759,534 605,868 759,534 Total Revenues 26,521,827 24,819,444 28,829,446 Revenue Performance in 2012/13 By the end of June of the FY 2012-2013, the District received a total of u.shs 24,819,444,000 out the approved budget of u.shs 26,521,827,000 representing 94%. The summary of the performance per revenue category is as follows The total local revenues collected by the District were U.shs 1,212,256,000 out the Budgeted u.shs 1,380,133,000 representing 88% performance. The guideline from the Electricity Regulatory Agency on the Payment of U.shs 215 per megawatt hour produced by the ESKOM and BEL has led to the delayed receipt of the revenues from royalties as the District council is still challenging the guideline which if accepted will lead to collection of less revenue than budgeted for. The district council has hired legal counsel to follow up the matter and have too petitioned parliament. The District received a cumulative total of U.shs 22,999,320,000 representing a 94.3% of the approved budget of U.shs 24,382,159,0000from transfers from central Government. U.shs 2,597,158,000 was discretionary Gov’t transfers, 18,421,429,000 was conditional transfers, 494,732,000. The 4thquarter development grants not received. All other grants received as planned. By the end of the 4th quarter U.shs 605,868,000 had been collected from the donor partners representing 80% of the total approved budget of u.shs 759,534,000. The cash inflows from TASO were delayed due to the delay by TASO to complete the takeover of the activities for BAYLOR in the District hence a failure to realize the 20% of the budget Planned Revenues for 2013/14 A total approved revenue budget of U.shs 28,829,446,000/= was Of this a total of U.shs 2,626,931,000( 9% of the total budget) will be raised by the District including the town concils and subcounties. Of this Ushs 1,200,000,000 will raised from disposal of land, Ushs 321,000,000 from royalties, LST 198,500,000, Land fees 253,073,000. Taxi parks 155,690,000 and markets 45,120,000. A total of U.shs 24,962,482,000 ie 88% of the total budget will be from government transfers. This broken down into Discretionary transfers 2,655,554,0000. Conditional transfers 20,906,154,000, other govtb transfers 768,280,000 and LGMSD 632,494,000. U.shs 759.534,000 ie 3% of the total budget will be from donors like WHO, TASO, UNICEF and Sight savers international. The increament in the budget as compared to the previous FY is explained by Ushs.1,200,000,000/= for the sell of plot 2 at Busoga square, and the increase in staff salaries for Tertiary institutions, Primary teachers, and PHC salaries. Expenditure Performance and Plans 2012/13 2013/14 Approved Budget Actual Approved Budget Expenditure by UShs 000's end of June 1a Administration 1,376,979 1,338,993 1,324,576 2 Finance 910,040 940,108 961,030 3 Statutory Bodies 787,034 698,923 725,811 4 Production and Marketing 2,159,804 2,041,094 1,582,088 5 Health 4,081,447 3,636,997 4,721,662 6 Education 14,212,304 13,187,344 15,277,302 7a Roads and Engineering 1,152,443 954,374 2,485,629 7b Water 975,332 675,054 965,270 Page 4 Local Government Workplan Vote: 511 Jinja District Executive Summary 2012/13 2013/14 Approved Budget Actual Approved Budget Expenditure by UShs 000's end of June 8 Natural Resources 208,090 169,010 176,089 9 Community Based Services 399,285 309,818 370,521 10 Planning 167,254 121,465 152,116 11 Internal Audit 140,148 103,613 135,684 Grand Total 26,570,160 24,176,793 28,877,779 Wage Rec't: 14,788,291 13,848,302 16,595,070 Non Wage Rec't: 7,211,191 6,999,056 7,214,685 Domestic Dev't 3,811,144 2,915,887 4,308,490 Donor Dev't 759,534 413,547 759,534 Expenditure Performance in 2012/13 U.shs 24,178,295, 000 was spent leading to absorption rate of 97.4%.