THE REPUBLIC OF UGANDA OFFICE OF THE AUDITOR GENERAL ANNUAL REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2016 LOCAL AUTHORITIES ii Table of Contents Table of Contents .................................................................................................... iii List of Acronyms ..................................................................................................... xii Definitions ............................................................................................................. xiv PART I ...................................................................................................................... 1 1.0 INTRODUCTION ........................................................................................ 1 2.0 STATUS OF COMPLETION OF AUDITS ........................................................ 1 3.0 KEY AUDIT FINDINGS ............................................................................... 3 4.0 CROSS CUTTING ISSUES IN LOCAL GOVERNMENTS ................................. 6 PART II ................................................................................................................... 19 5.0 REPORT AND OPINION OF THE AUDITOR GENERAL ON THE ANNUAL CONSOLIDATED FINANCIAL STATEMENTS OF LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2016 .......................................................................... 19 PART III ................................................................................................................. 33 6.0 OTHER SIGNIFICANT FINDINGS ............................................................. 33 6.1 ARUA BRANCH ............................................................................................. 33 6.1.1 ADJUMANI DLG ........................................................................................ 33 6.1.2 ARUA DLG ................................................................................................. 35 6.1.3 KOBOKO DLG ............................................................................................ 35 6.1.4 MOYO DLG ................................................................................................ 38 6.1.5 NEBBI TC .................................................................................................. 39 6.1.6 YUMBE DLG .............................................................................................. 40 6.1.7 ZOMBO DLG .............................................................................................. 40 6.1.8 ZOMBO TC ................................................................................................ 42 6.2 FORT-PORTAL BRANCH ............................................................................... 43 6.2.1 BULIISA TC ............................................................................................... 43 6.2.2 BUNDIBUGYO DLG ................................................................................... 44 6.2.3 BUNDIBUGYO TC...................................................................................... 44 6.2.4 NYAHUKA TC ............................................................................................ 45 6.2.5 KABAROLE DLG ........................................................................................ 45 6.2.6 FORT-PORTAL MC .................................................................................... 46 iii 6.2.7 RWIMI TC ................................................................................................. 46 6.2.8 RUBONA TC .............................................................................................. 47 6.2.9 HOIMA DLG .............................................................................................. 48 6.2.10 HOIMA MC ................................................................................................ 48 6.2.11 KAMWENGE DLG ...................................................................................... 49 6.2.12 KAMWENGE TC ......................................................................................... 51 6.2.13 KASESE DLG ............................................................................................. 52 6.2.14 HIMA TC ................................................................................................... 53 6.2.15 KATWE KABATORO TC ............................................................................. 53 6.2.16 KIBAALE DLG............................................................................................ 54 6.2.17 KIBAALE TC .............................................................................................. 55 6.2.18 KAGADI TC ............................................................................................... 56 6.2.19 MUHOORO TC ........................................................................................... 56 6.2.20 MASINDI DLG ........................................................................................... 57 6.2.21 MASINDI MC ............................................................................................ 57 6.2.22 KYEGEGWA DLG ....................................................................................... 59 6.2.23 KIRYANDONGO DLG ................................................................................ 60 6.2.24 KIRYANDONGO TC ................................................................................... 62 6.2.25 KYENJOJO DLG ......................................................................................... 62 6.2.26 KYENJONJO TC ......................................................................................... 63 6.2.27 KYARUSOZI TC ......................................................................................... 64 6.2.28 KARAGO TC .............................................................................................. 64 6.2.29 NTOROKO DLG ......................................................................................... 65 6.2.30 KARUGUTIU TC ........................................................................................ 65 6.2.31 RWEBISENGO TC ..................................................................................... 66 6.2.32 KIBUKU TC ............................................................................................... 67 6.3 GULU BRANCH ............................................................................................. 68 6.3.1 AMOLATAR DLG ........................................................................................ 68 6.3.2 AMURU DLG .............................................................................................. 70 iv 6.3.3 APAC DLG ................................................................................................. 72 6.3.4 APAC TC .................................................................................................... 73 6.3.5 ADUKU TC ................................................................................................. 73 6.3.6 AGAGO DLG .............................................................................................. 74 6.3.7 ALEBTONG DLG ........................................................................................ 75 6.3.8 PADIBE TC ................................................................................................ 76 6.3.9 DOKOLO DLG ............................................................................................ 77 6.3.10 GULU DLG ................................................................................................. 78 6.3.11 GULU MC................................................................................................... 80 6.3.12 KOLE DLG ................................................................................................. 80 6.3.13 KITGUM DLG ............................................................................................ 80 6.3.14 KITGUM TC ............................................................................................... 81 6.3.15 LAMWO DLG ............................................................................................. 82 6.3.16 LAMWO TC ................................................................................................ 86 6.3.17 LIRA DLG .................................................................................................. 87 6.3.18 LIRA MC .................................................................................................... 87 6.3.19 NWOYA DLG ............................................................................................. 90 6.3.20 OTUKE DLG ............................................................................................... 90 6.3.21 OTUKE TC ................................................................................................. 92 6.3.22 OYAM DLG ................................................................................................ 92 6.3.23 OYAM TC ................................................................................................... 94 6.3.24 PADER DLG ............................................................................................... 94 6.3.25 KALONGO TC ............................................................................................ 96 6.4 JINJA BRANCH ............................................................................................ 96 6.4.1 BUGIRI DLG ............................................................................................