Local Government Performance Assessment Moyo District (Vote Code: 539) Assessment Scores Accountability Requirements % Crosscutting Performance Measures 63% Educational Performance Measures 72% Health Performance Measures 59% Water & Environment Performance Measures 64% 539 Accountability Requirements 2019 Moyo District No. Summary of requirements Definition of compliance Compliance justification Compliant? Annual performance contract 1 Yes LG has submitted an annual performance • From MoFPED’s The LG made an online contract of the forthcoming year by June inventory/schedule of LG submission of the annual 30 on the basis of the PFMAA and LG submissions of performance contract to Budget guidelines for the coming performance contracts, MoFPED in time according to financial year. check dates of submission the revised submission deadline and issuance of receipts of 31st August, 2019 i.e on 25th and: July 2019. o If LG submitted before or by due date, then state ‘compliant’ o If LG had not submitted or submitted later than the due date, state ‘non- compliant’ • From the Uganda budget website: www.budget.go.ug, check and compare recorded date therein with date of LG submission to confirm. Supporting Documents for the Budget required as per the PFMA are submitted and available 2 Yes LG has submitted a Budget that includes • From MoFPED’s The LG is compliant since it a Procurement Plan for the forthcoming inventory of LG budget submitted a budget which FY by 30th June (LG PPDA Regulations, submissions, check included a procurement plan for 2006). whether: the forthcoming FY at date within the revised deadline of 31st o The LG budget is August, 2019 i.e 25th July, accompanied by a 2019. Procurement Plan or not. If a LG submission includes a Procurement Plan, the LG is compliant; otherwise it is not compliant. Reporting: submission of annual and quarterly budget performance reports 3 Yes LG has submitted the annual From MoFPED’s official The LG made an online performance report for the previous FY record/inventory of LG submission of the annual on or before 31st July (as per LG Budget submission of annual performance report for the Preparation Guidelines for coming FY; performance report previous FY2018/2019 to PFMA Act, 2015) submitted to MoFPED, MoFPED in time according to check the date MoFPED the revised submission deadline received the annual of 31st August, 2019. i.e on 23rd performance report: August 2019. • If LG submitted report to MoFPED in time, then it is compliant • If LG submitted late or did not submit, then it is not compliant 4 Yes LG has submitted the quarterly budget From MoFPED’s official The quarterly performance performance report for all the four record/ inventory of LG reports during FY 2018/2019 quarters of the previous FY by end of the submission of quarterly were submitted as follows: FY; PFMA Act, 2015). reports submitted to MoFPED, check the date 1st Quarter submitted on 31st MoFPED received the October 2018 quarterly performance 2nd Quarter submitted on 25th reports: January 2019 • If LG submitted all four 3rd Quarter submission on 23rd reports to MoFPED of the May 2019 previous FY by July 31, then it is compliant (timely 4th Quarter submission on 23rd submission of each August 2019 quarterly report, is not an accountability requirement, LG is compliant according to the but by end of the FY, all revised submission deadline of quarterly reports should be 31st August, 2019. available). • If LG submitted late or did not submit at all, then it is not compliant. Audit 5 No The LG has provided information to the From MoFPED’s A submission Ref. No. PS/ST on the status of implementation of Inventory/record of LG CR/MOY/D/212/4, dated Internal Auditor General and the Auditor submissions of statements 29/03/2019 was made by the LG General’s findings for the previous entitled “Actions to Head of Internal Audit to the financial year by end of February (PFMA Address Internal Auditor Internal Auditor General by email s. 11 2g). This statement includes actions General’s findings”, on 27/03/2019 and physically on against all find- ings where the Internal 05/04/2019. The email was seen Audi- tor and the Auditor General Check: and verified. The IAG responded recommended the Accounting Officer to to this submission in a • If LG submitted a take action in lines with applicable laws. correspondence Ref. ‘Response’ (and provide IIA50/260/01. details), then it is compliant The submission contained actions taken on 80 internal • If LG did not submit a’ audit recommendations made in response’, then it is non- the 4 quarters of FY 2018/19, compliant detailed as follows: • If there is a response for Quarter No of Findings all –LG is compliant No. Responded Not • If there are partial or not Responded all issues responded to – Quarter 1 21 LG is not compliant. 08 13 Quarter 2 22 10 12 Quarter 3 15 04 11 Quarter 4 22 07 15 TOTAL 80 29 51 The submission was made past the February end deadline. 6 Yes The audit opinion of LG Financial Moyo DLG had an unqualified Statement (issued in January) is not audit opinion as per the Auditor adverse or disclaimer. General's report for its FY 2018/19 financial report. The DLG was compliant. 539 Crosscutting Moyo Performance District Measures 2019 Summary of No. Definition of compliance Compliance justification Score requirements Planning, budgeting and execution 1 0 All new Evidence that a district/ The Physical Planning Committee is constituted, 13 infrastructure municipality has: members were appointed as per the list of appointees on projects in: (i) a the appointment letters dated 27th August 2018 with municipality / (ii) • A functional Physical reference CR/MOY/1204. in a district are Planning Committee in place approved by the that considers new Inclusive of the members were; respective investments on time: score 1. • Deputy Chief administrative officer as Chairperson Physical Planning Committees and • Physical planner as Secretary are consistent with the approved • District Engineer, Physical Plans • District education officer , Maximum 4 points for this • District agricultural officer, performance • District water engineer, measure. • District community development officer, • District Health officer, • District Environment officer, • Ag. District natural resources officer, • Physical planner in private practice • District surveyor • Assistant Town clerk. In the absence of building plan register, it was hard to establish whether the PPC considers investments or new developments’ applications in time. 1 0 All new • Evidence that district/ MLG The LG had not submitted minutes of the DPPC to the infrastructure has submitted at least 4 sets MoLHUD. projects in: (i) a of minutes of Physical municipality / (ii) Planning Committee to the in a district are MoLHUD score 1. approved by the respective Physical Planning Committees and are consistent with the approved Physical Plans Maximum 4 points for this performance measure. 1 0 All new • All infrastructure investments There is no Moyo District physical development plan in infrastructure are consistent with the place to guide infrastructure investments in urban and rural projects in: (i) a approved Physical areas. municipality / (ii) Development Plan: score 1 or in a district are else 0 approved by the respective Physical Planning Committees and are consistent with the approved Physical Plans Maximum 4 points for this performance measure. 1 0 All new • Action area plan prepared There was no action area plan to guide infrastructure infrastructure for the previous FY: score 1 or investments for all growth centres. projects in: (i) a else 0 municipality / (ii) in a district are approved by the respective Physical Planning Committees and are consistent with the approved Physical Plans Maximum 4 points for this performance measure. 2 2 The prioritized • Evidence that priorities in Priorities in the AWP for the FY 2019/2020 were derived investment AWP for the current FY are from the budget conference that was held on 30th October activities in the based on the outcomes of 2018, for example;, approved AWP budget conferences: score 2. for the current FY • Completion of Eria staff house. Page 72 AWP, Page 27 are derived from budget conference report. the approved five- • Completion of 2 classroom block at Gwere P/School. year Page 61 AWP, Page 27 budget conference report. development • Construction of 2 blocks of 5 Stance each VIP at Lokwa plan, are based P/S. Page 62 AWP, Page 27 budget conference report. on discussions in annual reviews • Construction of 2 blocks of 5 stances each VlP Latrine at and Kongolo. Page 62 AWP, Page 27 budget conference report. budget conferences and • Completion of staff house at Legu P/s. Page 62 AWP, Page 27 budget conference report. have project profiles Maximum 5 points on this performance measure. 2 1 The prioritized • Evidence that the capital The capital investments in the approved AWP for the investment investments in the approved current FY 2019/2020 were derived from the five-year activities in the Annual work plan for the development plan, For example; approved AWP current for the current FY • Staff house construction and rehabilitation. Page 53 are derived from FY are derived from the AWP, page149 DDP. the approved five- approved five-year • Maternity ward construction and rehabilitation. Page54 of year development plan. If differences appear, a AWP and page 145 of DDP. development justification has to be provided • 2 classroom construction and rehabilitation at Gwere Ps. plan, are based and evidence provided that it Page 61 AWP, page 152 DDP. on discussions in was annual reviews • Latrine construction and rehabilitation 5 stance at Moyo, approved by the Council. and lokwa,dilokota S/C page Score 1. budget 62 AWP, page 152 DDP. conferences and • Teachers house construction and rehabilitation at Legu have project and Dufile P/s.