Local Government Performance Contract Vote: 608 Butambala District Structure of Performance Contract Terms and Conditions Executive Summary A: Revenue Performance and Plans B: Summary of Department Performance and Plans by Workplan C: Approved Annual Workplan Outputs for 2014/15 D: Details of Annual Workplan Activities and Expenditures for 2014/15 E: Quarterly Workplan for 2014/15 Terms and Conditions I, as the Accounting Officer for Vote 608 Butambala District, hereby submit the documents listed above which were generated based on the budget laid before Council on _______________. In addition to the legal requirements on submission of reports to the Council, I undertake to prepare and submit quarterly performance reports to the Ministry of Finance, Planning and Economic Development (MoFPED) with copies to the relevant Central Government Ministries and Agencies to assess the performance of the outputs stated in this Performance Contract based on the monitorable output indicators as set out in the workplans . Performance reports will be submitted on the last working day of the first month after the close of each quarter. I understand that MoFPED will not disburse conditional grant funds until it has received approval of the aforementioned reports from the relevant Sector Ministries and Agencies. Name and Signature: Chief Administrative Officer, Butambala District Date: cc. The LCV Chairperson (District)/ The Mayor (Municipality) Page 1 Local Government Performance Contract Vote: 608 Butambala District Executive Summary Revenue Performance and Plans 2013/14 2014/15 Approved Budget Receipts by End Approved Budget June UShs 000's 1. Locally Raised Revenues 109,320 56,003 153,320 2a. Discretionary Government Transfers 1,134,914 927,383 1,140,168 2b. Conditional Government Transfers 10,142,194 9,823,346 12,042,533 2c. Other Government Transfers 586,505 627,864 971,835 3. Local Development Grant 137,352 137,352 139,778 4. Donor Funding 87,000 31,220 22,000 Total Revenues 12,197,285 11,603,169 14,469,634 Revenue Performance in 2013/14 At the end of the FY 2013/14 the district had received shs 11,603,169,000 from central government trasfers and locally raised revenue representing a 95% performance of the planned revenue. This was attributed to the discretionary funds and central Government funds above 97%of budget released. However locally raised revenue performed at 51% due to some constraints such as low tax base in the district defaulting contractors such as park fees. Land fees still performs poorly because of lack of a strong land office to keep land documents. Under the discretionary funds shs 927,383,000 was received out of the planned shs 1,134,914,000 representing a 82% performance. The unconditional grants of district and urban non wage performed at 100% whereas urban wage performed at 32%. This is because employees of Gombe town council were paid under the district unconditional grant wage. Conditional Government tranfers performed at 97% receiving almost funds budgeted for. Under Other government transfers the district received shs 627,867,000 out of the planned shs 586,507,000 representing a 107%. This was because the government disbursed funds which were not budgeted. The Ministry of Education and Sports disbursed funds to the district to hold a stakeholders workshop in Education and also verify pupils in schools. Further to that Ministry of Agriculture, Animal Industry and Fisheries disbursed funds to the district worth 20,000,000 for the BBW control strategies. Donor funds performed at 36% with MildMay and PACE disbursing funds. Other expected donors did not funds. Of the funds received shs 11,597,997,000 was disbursed to all departments to carry out activities representing a 94% budget spent. Shs 5,178,000 remained on the general fund account. The funds were local revenue received towards the end of the financial year from subcounties and interest gained on the account. The budget desk was yet to sit to allocate these funds. Of the funds released to departments shs 11,417,011,000 was utilised by the department representing a 98% releases spent.The departments had unspent balances of shs 180,986,000/-. This was due to pending activities thatoverlaped the next FY 2014/15. The admnistration department had unspent balances of shs 21,000,000 for retention fund on construction of admnistration block and beautification of compound. Water department has unspent balances of shs 5,000,000 meant for URA taxes on the construction of boreholes and office block. Under health there are unspent balances of shs 2,000,000 from MildMay. The funds were meant for ART clinic and training of child care takers in the district. The community Based services has unspent balances of shs 5,000,000 for groups of PWDs and CDD groups. The groups did not had dormat accounts and had to be deactivated hence the delay. The works department had unspent balances for unpresented cheques for the purchase of culverts and hire of machines for grading the road. Planned Revenues for 2014/15 In financial year 2014/15 the total inflow of resources are projected to amount to shs 14,469,634,000. This is an equivalent to 14% increase from the previous budget for FY 2013/14. Local revenues will contribute Shs 153,320,000 representing 0.08% of the total budget resource for the year . This represents a slight increase of the revenues expected than in the previous financial year. Central government transfers will finance the district budget by shs 14,294314,000 which is equivalent to 98% of the total budget . There is an increase from the previous budget by 14%. This is due to rise in pay of teachers and health workers' wages, school facilitaion grant and PHC development.Budget support from Mild May, PREFA and GAVI will amount to 22,000,000 equivalent to 0.02% of the total budget. There is need to examine more revenue resources because of the declining revenue resources. The local service tax which is received Page 2 Local Government Performance Contract Vote: 608 Butambala District Executive Summary through the central government is the biggest contributor to the local revenue. Expenditure Performance and Plans 2013/14 2014/15 Approved Budget Actual Approved Budget Expenditure by UShs 000's end of June 1a Administration 1,291,726 1,076,350 693,214 2 Finance 71,749 47,187 125,534 3 Statutory Bodies 317,199 292,400 332,851 4 Production and Marketing 620,685 625,867 241,845 5 Health 1,690,142 1,487,359 1,793,594 6 Education 7,371,913 7,225,198 9,534,678 7a Roads and Engineering 324,505 358,103 528,928 7b Water 370,000 364,061 378,689 8 Natural Resources 28,398 7,574 70,976 9 Community Based Services 60,414 28,137 310,786 10 Planning 36,403 48,606 421,622 11 Internal Audit 14,154 4,340 36,915 Grand Total 12,197,285 11,565,184 14,469,633 Wage Rec't: 8,262,804 7,759,793 9,413,944 Non Wage Rec't: 2,127,130 2,075,368 2,937,475 Domestic Dev't 1,720,352 1,701,762 2,096,215 Donor Dev't 87,000 28,261 22,000 Expenditure Performance in 2013/14 At the end of the FY 2013/14 the district had received shs 11,603,169,000 from central government trasfers and locally raised revenue representing a 95% performance of the planned revenue. This was attributed to the discretionary funds and central Government funds above 97%of budget released. However locally raised revenue performed at 51% due to some constraints such as low tax base in the district defaulting contractors such as park fees. Land fees still performs poorly because of lack of a strong land office to keep land documents. Under the discretionary funds shs 927,383,000 was received out of the planned shs 1,134,914,000 representing a 82% performance. The unconditional grants of district and urban non wage performed at 100% whereas urban wage performed at 32%. This is because employees of Gombe town council were paid under the district unconditional grant wage. Conditional Government tranfers performed at 97% receiving almost funds budgeted for. Under Other government transfers the district received shs 627,867,000 out of the planned shs 586,507,000 representing a 107%. This was because the government disbursed funds which were not budgeted. The Ministry of Education and Sports disbursed funds to the district to hold a stakeholders workshop in Education and also verify pupils in schools. Further to that Ministry of Agriculture, Animal Industry and Fisheries disbursed funds to the district worth 20,000,000 for the BBW control strategies. Donor funds performed at 36% with MildMay and PACE disbursing funds. Other expected donors did not funds. Of the funds received shs 11,597,997,000 was disbursed to all departments to carry out activities representing a 94% budget spent. Shs 5,178,000 remained on the general fund account. The funds were local revenue received towards the end of the financial year from subcounties and interest gained on the account. The budget desk was yet to sit to allocate these funds. Of the funds released to departments shs 11,417,011,000 was utilised by the department representing a 98% releases spent.The departments had unspent balances of shs 180,986,000/-. This was due to pending activities thatoverlaped the next FY 2014/15. The admnistration department had unspent balances of shs 21,000,000 for retention fund on construction of admnistration block and beautification of compound. Water department has unspent balances of shs 5,000,000 meant for URA taxes on the construction of boreholes and office block.