Local Government Quarterly Performance Report Vote: 552 Sironko District 2014/15 Quarter 2 Structure of Quarterly Performance Report Summary Quarterly Department Workplan Performance Cumulative Department Workplan Performance Location of Transfers to Lower Local Services and Capital Investments Submission checklist I hereby submit _________________________________________________________________________. This is in accordance with Paragraph 8 of the letter appointing me as an Accounting Officer for Vote:552 Sironko District for FY 2014/15. I confirm that the information provided in this report represents the actual performance achieved by the Local Government for the period under review. Name and Signature: Chief Administrative Officer, Sironko District Date: 25/03/2015 cc. The LCV Chairperson (District)/ The Mayor (Municipality) Page 1 Local Government Quarterly Performance Report Vote: 552 Sironko District 2014/15 Quarter 2 Summary: Overview of Revenues and Expenditures Overall Revenue Performance Cumulative Receipts Performance Approved Budget Cumulative % Receipts Budget UShs 000's Received 1. Locally Raised Revenues 873,383 322,772 37% 2a. Discretionary Government Transfers 2,236,932 1,086,552 49% 2b. Conditional Government Transfers 16,696,117 7,967,422 48% 2c. Other Government Transfers 2,317,426 1,992,523 86% 3. Local Development Grant 495,589 247,641 50% 4. Donor Funding 562,912 91,451 16% Total Revenues 23,182,359 11,708,360 51% Overall Expenditure Performance Cumulative Releases and Expenditure Perfromance Approved Budget Cumulative Cumulative % % % Releases Expenditure Budget Budget Releases UShs 000's Released Spent Spent 1a Administration 1,151,434 494,506 487,182 43% 42% 99% 2 Finance 593,420 316,229 316,229 53% 53% 100% 3 Statutory Bodies 850,876 315,925 287,739 37% 34% 91% 4 Production and Marketing 1,340,414 363,742 283,123 27% 21% 78% 5 Health 3,097,781 1,442,810 1,180,372 47% 38% 82% 6 Education 12,306,485 6,007,515 5,415,890 49% 44% 90% 7a Roads and Engineering 1,135,459 550,143 366,540 48% 32% 67% 7b Water 623,471 272,844 110,362 44% 18% 40% 8 Natural Resources 110,693 60,362 50,520 55% 46% 84% 9 Community Based Services 822,751 201,677 198,067 25% 24% 98% 10 Planning 1,052,021 1,303,090 1,283,180 124% 122% 98% 11 Internal Audit 97,555 50,185 50,185 51% 51% 100% Grand Total 23,182,359 11,379,030 10,029,389 49% 43% 88% Wage Rec't: 13,644,417 6,489,032 6,150,541 48% 45% 95% Non Wage Rec't: 5,835,466 3,497,263 3,284,377 60% 56% 94% Domestic Dev't 3,139,564 1,301,284 507,058 41% 16% 39% Donor Dev't 562,912 91,451 87,412 16% 16% 96% Summary of Cumulative Receipts, disbursements and Expenditure for FY 2014/15 Total receipts for half year is shs 11,708,360,000 against a total budget of shs 23,182,359,000, representing 51%. The grants from MOFPED performed at 48 %. The grants received from Other line ministries performed at 86%, this over performance was due to release of additional funds for National Census, Emmergency funds from Road Fund for Bumumulo Road and funds for Polio Immunization. The locally raised revenues performance is at 37% Whereas there was under performance in most revenue sources, some have registered a high performance i.e Local Service Tax performing at 82%, this is attributed to the mode of collection which is directly deducted from the payroll, Park fees performing at 43% almost half budget as planned, however poor collection of Local hotel tax is attributed to non willingness by hotel owners to pay the tax.The Donor funding received shs 91,451,000 performed at 16% is very poor, however the releases stricktly Page 2 Local Government Quarterly Performance Report Vote: 552 Sironko District 2014/15 Quarter 2 Summary: Overview of Revenues and Expenditures depends on the donor guidelines Total disbursements to departments for half year is shs 11,379,030,000 having a balance of shs 331,741,272 on General Fund account. These comprise of Polio Immunization funds shs 206,949,100 that were received without guidelines hence remained on general fund account until the expenditure guide was provided by MOH and a balance of shs 124,792,172 for Unconditional Grant wage which remained with Bank of Uganda on the district salary account. The salary balance was for some staff who had not got supplier numbers & those whose salaries baunced due to wrong bank records and Posts in acting capacities which have been submitted to Ministry of public service pending approval Total expenditure for the half year is shs 10,029,389,000. Administraion sector budget released was at 43% & Spent at 42%, the unspent balance on the account was due to late procurement. Finance performance is at 53% the over performance was due to procurement of printed stationary (i.e cash books, vote books etc) which is done in 1st quarter. Statutory bodies performed at 34% due to non release of ex gratia funds as it is paid in 4th quarter, Production received 27% of budget & spent 21% the under performance was due to non release of the NAADs Operational funds due to policy changes, Health received 47% of the budget & spent 38% the under performance is on non release of donor funds in 2nd quarter; Education received 49% of the budget and spent 44% the decrease in the quarter was due to non payment of some teachers who were off the payroll. Roads received 48% budget release & spent 32% this was as a result of heavy rains which hindered road works in the 1st quarter. Water receive 44% and spent 18% of the budget the underperformance is due to delayed procurement of service providers as the contracts committee was approved late in October 2014 . Natural resources received 55% & spent 46% of the budget; Community received 25% & spent 24 % the under performance in the budget release was due to non release of Youth livelihood funds for projects. Planning unit received 124% of the budget the over performance was due to release of extra Census funds. Internal Audit received & spent 51% of its budget. The District had a total unspent balances amounting to shs 1,819,943,272 as detailed below: General Fund A/c shs 331,741,272: Unconditional grant wage shs 124,792,172 remained on Salary account with BOU & shs 206,949,100 for Polio Immunization pending spending guidelines. Works A/c shs 346,086,000 - Roads shs 183,603,000 remained unspent due to heavy rains hence road works could not be carried out & shs 162,483,000 for water due to late procurement of contractors as the contracts committee period had expired . The unspent balances on Education A/c of shs 591,626,000 o/w shs 280,830,752 was for salaries which remained on Salary Account with BOU & the balance was for Development works which was not spent due late procurement of contractors as the contracts committee period had expired , Health Account shs 262,438,000 o/w shs 2,776,269 remained on Salary account with BOU, shs 57,187,404 for transfers to Health units lacked schedules and the balance was for development activities which were not carried out due to late procurement of contractors as the contracts committee period had expired Statutory bodies shs 28,186,000 for political leaders & DSC gratuity this has been retained by BOU, Administration shs 7,324,000 for construction works not paid due to late procurement of service providers as the Page 3 Local Government Quarterly Performance Report Vote: 552 Sironko District 2014/15 Quarter 2 Summary: Overview of Revenues and Expenditures contracts committee's term of office had expired, and Production shs 80,619,000 was unspent due to late procurement of service providers as the contracts committee's term of office had expired . Planning Unit shs 19,909,000 remained due to late procurement of service providers as the contracts committee's term of office had expired The district had a total of unspent balances on Salary Account with Bank of Uganda of shs 437,471,283 detailed as: Primary teachers shs 231,281,308, Secondary teachers shs 39,204,592, Tertiary shs 10,344,852, PHC shs 2,776,269, District wage shs 124,792,172, Political leaders shs 18,467,714, District service commission shs 2,854,897 and Agriculture wage shs 7,749,479 Page 4 Local Government Quarterly Performance Report Vote: 552 Sironko District 2014/15 Quarter 2 Summary: Cummulative Revenue Performance Cumulative Receipts Performance Approved Budget Cumulative % Receipts Budget UShs 000's Received 1. Locally Raised Revenues 873,383 322,772 37% Inspection Fees 2,765 47 2% Other licences 66,450 Park Fees 68,170 29,126 43% Miscellaneous 54,964 11,407 21% Market/Gate Charges 146,727 54,444 37% Property related Duties/Fees 113,143 26,417 23% Registration (e.g. Births, Deaths, Marriages, etc.) Fees 8,877 760 9% Registration of Businesses 68,844 1,263 2% Rent & rates-produced assets-from private entities 71,601 7,083 10% Local Service Tax 79,101 65,255 82% Other Fees and Charges 28,948 23,575 81% Land Fees 71,074 2,268 3% Ground rent 37,565 6,490 17% Group registration 1,480 120 8% Tax Tribunal - Court Charges and Fees 100 0 0% Advance Recoveries 7,335 71 1% Business licences 35,098 6,543 19% Application Fees 15,525 100 1% Unspent balances – Locally Raised Revenues 3,343 3,343 100% Animal & Crop Husbandry related levies 2,500 0 0% Agency Fees 1,280 Advertisements/Billboards 55,714 16,631 30% Local Hotel Tax 510 100 20% 2a.