LGPA 2017/18 Accountability Requirements Kisoro District (Vote Code: 526) Assessment Compliant % Yes 2 33% No 4 67% 526 Kisoro District Accountability Requirements Definition Compliance Summary of requirements of Compliant? justification compliance Assessment area: Annual performance contract xxx LG has submitted an annual performance contract of Non-Compliant the forthcoming year by June 30 on the basis of the PFMAA and LG Budget guidelines for the coming Justification: Annual financial year. Performance contract had not been submitted by the due date of June No 30th of the forthcoming year. Receipt indicate that it was submitted on 11/08/2016 Assessment area: Supporting Documents for the Budget required as per the PFMA are submitted and available xxxxx LG has submitted a Budget that includes a Compliant Procurement Plan for the forthcoming FY (LG PPDA Regulations, 2006). Justification: Consolidated Yes Procurement Plan 2016/17 was attached to the Budget. Assessment area: Reporting: submission of annual and quarterly budget performance reports xxxxx LG has submitted the annual performance report for Non-Compliant the previous FY on or before 31st July (as per LG Budget Preparation Guidelines for coming FY; PFMA • Submission of the Act, 2015) Annual Performance report was submitted No later than July 31st. Refer to the receipt dated August 11th, 2017; SN-0877. xxxxxx LG has submitted the quarterly budget performance report for all the four quarters of the previous FY; PFMA Act, 2015) •The Quarterly report in question was submitted No later than July 31 and is dated Q4-01/08/2017. Assessment area: Audit xxxxx The LG has provided information to the PS/ST on the From the Ministry of status of implementation of Internal Auditor General Finance’s inventory of or Auditor General findings for the previous financial LG submissions of year by April 30 (PFMA s. 11 2g). This statement responses to audit includes actions against all findings where the Auditor queries, this General recommended the Accounting Officer to take assessment action (PFMA Act 2015; Local Governments Financial established that Kisoro No and Accounting Regulations 2007; The Local DLG submitted to Governments Act, Cap 243). PS/ST responses to all the 12 audit findings raised in FY 2015/2016 on 25/05/2017 i.e. after the deadline. xxxxx The audit opinion of LG Financial Statement (issued From the Auditor in January) is not adverse or disclaimer General’s report for FY 2016/2017, this assessment established that Kisoro Yes District Local Government received an unqualified audit opinion. LGPA 2017/18 Crosscutting Performance Measures Kisoro District (Vote Code: 526) Score 60/100 (60%) 526 Kisoro District Crosscutting Performance Measures Performance No. Scoring Guide Score Justification Measure Assessment area: Planning, budgeting and execution 1 All new Evidence that a • Physical/Structural Plan is non-existent. infrastructure municipality/district has: Physical Plan Registration book was not projects in: (i) a • A functional Physical available as well as the minutes of the municipality; and (ii) Planning Committee in 0 committee. However, Physical Planning all Town Councils in place that considers new Committee was appointed but is not a District are investments on time: functional. There is a general laxity in approved by the score 2. implementing the Physical Planning Act 2010 respective Physical Planning Committees and are consistent with the approved Physical Plans • All new infrastructure • The district has no approved physical plan, investments have therefore any approved plans of investments approved plans which 0 cannot be consistent with it because it is are consistent with the Maximum 4 points nonexistent. for this performance Physical Plans: score 2. measure. 2 The prioritized • From the Budget Conference Report investment activities 2016/17 it highlights priorities such as : in the approved Construction of Placenta Pit at Buhozi Health AWP for the current Centre III in Busanza Sub-county; Phased FY are derived from Renovation of of Social Centre house in • Evidence that priorities the approved five- Nyarusiza Sub-county; Construction of a 5 in AWP for the current year development Stance VIP latrine at Chihe Primary FY are based on the 2 plan, are based on School,Construction of 5 stance VIP latrine at outcomes of budget discussions in Rutaka P/S in Kirundo Sub-county ; conferences: score 2. annual reviews and Construction of 5 stance VIP latrine at Rukoro budget conferences P/S in Chahi Sub County; Construction of a 5 and have project stance VIP latrine at Ruko Primary School in profiles Nyarubuye S/C, which are also linked to the AWP fro the current FY. • Sampled Activities in the AWP that include among others: Construction of Mumateke Gravity Flow Scheme in Murora Subcounty. Status; Gatera Gravity Flow Scheme in Nyarubuye Sub county; Construction of Karenganyambi Gravity Flow Scheme worth in • Evidence that the Kirondo Sub county; Renovation of Askari capital investments in Staff House at Nyondo Subcounty;Phased the approved Annual renovation of social centre house in Nyarusiza work plan for the current Subcounty; Construction of Placenta Pit at FY are derived from the Buhozi Health Centre III in Busanza Sub- approved five-year 2 county; Phased Renovation of of Social development plan. If Centre house in Nyarusiza Sub-county; different, justification has Construction of a 5 Stance VIP latrine at to be provided and Chihe Primary School,Construction of 5 evidence that it was stance VIP latrine at Rutaka P/S in Kirundo approved by Council. Sub-county ; Construction of 5 stance VIP Score 2. latrine at Rukoro P/S in Chahi Sub County; Construction of a 5 stance VIP latrine at Ruko Primary School in Nyarubuye S/C, were verified to have been extracted from the Development plan 2015/2016-2019/2020 under section 7 of the project profiles. • Project profiles have • From the Five Year Development Plan been developed and 2015/2016-2019/2020 Section 7 pages 158ff discussed by TPC for all & TPC Minutes when reviewed provide proof 1 investments in the AWP that all project profiles were developed and as per LG Planning have been discussed and adhere to the guideline: score 1. formats in the LG planning guidelines. 3 Annual statistical • Annual statistical abstract developed abstract, with gender and applied disaggregated data has been compiled and • No Annual Statistical Abstract with Gender presented to the TPC to 0 disaggregated data has been compiled to Maximum 1 point on support budget support budget allocation was compiled. this performance allocation and decision- measure making- maximum 1 point. 4 Investment activities • A sample of projects implemented & traced in the previous FY from the Engineer’s files namely: were implemented Construction of Mumateke Gravity Flow as per AWP. Scheme in Murora Subcounty. Status; Gatera Gravity Flow Scheme in Nyarubuye Sub county; Construction of Karenganyambi Gravity Flow Scheme worth in Kirondo Sub Maximum 6 points county; Renovation of Askari Staff House at on this performance • Evidence that all Nyondo Subcounty;Phased renovation of measure. infrastructure projects social centre house in Nyarusiza Subcounty; implemented by the LG Construction of Placenta Pit at Buhozi Health in the previous FY were 2 Centre III in Busanza Sub-county; Phased derived from the annual Renovation of of Social Centre house in work plan and budget Nyarusiza Sub-county; Construction of a 5 approved by the LG Stance VIP latrine at Chihe Primary Council: score 2 School,Construction of 5 stance VIP latrine at Rutaka P/S in Kirundo Sub-county ; Construction of 5 stance VIP latrine at Rukoro P/S in Chahi Sub County; Construction of a 5 stance VIP latrine at Ruko Primary School in Nyarubuye S/C when compared with the Annual budget performance reports, AWP & Budget were found to be consistent. Based on the following samples of completed investment projects: KISO 526/WRKS/2016- 17/00028 : Construction of Placenta Pit at Buhozi Health Centre III in Busanza Sub- county. Contract Value UGX: 3,825,560 ; KISO 526/WRKS/2016-17/00030: Phased Renovation of of Social Centre house in Nyarusiza Sub-county. Contract Value: UGX: 9,838,840; KISO 526/WRKS/2016-17/00031: • Evidence that the Construction of a 5 Stance VIP latrine at investment projects implemented in the Chihe Primary School. Contract Value: UGX 19,800,000. Construction of Mumateke previous FY were Gravity Flow Scheme (UGX. 79,546,927) in completed as per work 2 plan by end for FY. o Murora Subcounty; Completion of Gatera Gravity Flow Scheme worth UGX. 84,262,089; 100%: score 4 o 80- 99%: score 2 o Below in Nyarubuye Sub county; Construction of 80%: 0 Karenganyambi Gravity Flow Scheme worth 162,843,903 in Kirondo Sub county; Renovation of Askari Staff House at Nyondo Subcounty worth UGX 9,825,860; Phased renovation of social centre house in Nyarusiza Subcounty valued at UGX. 9.838, 840 were all completed at a rate of 87%. 5 The LG has From five sampled projects: Construction of executed the budget Placenta Pit at Buhozi Health Centre III in for construction of Busanza Sub-county. Contract Value UGX: investment projects 3,825,560 ; Phased Renovation of of Social and O&M for all Centre house in Nyarusiza Sub-county. major infrastructure Contract Value: UGX: 9,838,840;Construction projects and assets of a 5 Stance VIP latrine at Chihe Primary during the previous School. Contract Value: UGX 19,800,000. FY • Evidence that all Construction of Mumateke Gravity Flow investment projects in Scheme (UGX. 79,546,927) in Murora the previous FY were Subcounty; Completion of Gatera Gravity completed within 2 Flow Scheme worth UGX. 84,262,089; in Maximum 4 points approved budget – Max. Nyarubuye Sub county; Construction of on this Performance 15% plus or minus of Karenganyambi Gravity Flow Scheme worth Measure.