test1

app.py

@@ -1,750 +1,364 @@
 import gradio as gr
-import pandas as pd
-import logging
-import asyncio
-import os
 import time
 from uuid import uuid4
-from datetime import datetime, timedelta
-from pathlib import Path
-from huggingface_hub import CommitScheduler, HfApi
-from auditqa.sample_questions import QUESTIONS
-from auditqa.reports import files, report_list, new_files, new_report_list
-from auditqa.process_chunks import load_chunks, getconfig, get_local_qdrant
-from auditqa.retriever import get_context
-from auditqa.reader import nvidia_client, dedicated_endpoint, serverless_api, inf_provider
-from auditqa.utils import make_html_source, parse_output_llm_with_sources, save_logs, get_message_template, get_client_location, get_client_ip, get_platform_info
-from dotenv import load_dotenv
-load_dotenv()
-from threading import Lock
-from gradio.routes import Request
-import json
-#import platform
-#print(platform.python_version())
 
-# fetch tokens and model config params
-SPACES_LOG = os.environ["SPACES_LOG"]
-#audit_space = os.environ["audit_space"]
-model_config = getconfig("model_params.cfg")
-
-# create the local logs repo
-JSON_DATASET_DIR = Path("json_dataset")
-JSON_DATASET_DIR.mkdir(parents=True, exist_ok=True)
-JSON_DATASET_PATH = JSON_DATASET_DIR / f"logs-{uuid4()}.json"
-
-# the logs are written to dataset repo periodically from local logs
-# https://huggingface.co/spaces/Wauplin/space_to_dataset_saver
-scheduler = CommitScheduler(
-     repo_id="GIZ/spaces_logs",
-     repo_type="dataset",
-     folder_path=JSON_DATASET_DIR,
-     path_in_repo="eudr_chatbot",  # Changed for EUDR
-     token=SPACES_LOG )
-
-#####--------------- VECTOR STORE -------------------------------------------------
-# reports contain the already created chunks from Markdown version of pdf reports
-# document processing was done using : https://github.com/axa-group/Parsr
-# We need to create the local vectorstore collection once using load_chunks
-# vectorestore colection are stored on persistent storage so this needs to be run only once
-# hence, comment out line below when creating for first time
-#vectorstores = load_chunks()
-# once the vectore embeddings  are created we will use qdrant client to access these
-#try:
-vectorstores = get_local_qdrant()
-#except Exception as e:
-#    api = HfApi()
-#    api.restart_space(repo_id = "GIZ/eudr_assistant", token=audit_space)  # Changed for EUDR
-
-#####---------------------CHAT-----------------------------------------------------
-def start_chat(query,history):
-    history = history + [(query,None)]
-    history = [tuple(x) for x in history]
-    return (gr.update(interactive = False),gr.update(selected=1),history)
-
-def finish_chat():
-    return (gr.update(interactive = True,value = ""))
-
-def submit_feedback(feedback, logs_data):
-    """Handle feedback submission"""
-    try:
-        if logs_data is None:
-            return gr.update(visible=False), gr.update(visible=True)
-            
-        session_id = logs_data.get("session_id")
-        if session_id:
-            # Update session last_activity to now
-            session_manager.update_session(session_id)
-            # Compute duration from the session manager and update the log.
-            logs_data["session_duration_seconds"] = session_manager.get_session_duration(session_id)
-            
-        # Now save the (feedback) log record
-        save_logs(scheduler, JSON_DATASET_PATH, logs_data, feedback)
-        return gr.update(visible=False), gr.update(visible=True)
-    except Exception as e:
-        return gr.update(visible=False), gr.update(visible=True)
+# Sample questions for examples (you can customize these)
+SAMPLE_QUESTIONS = {
+    "Deforestation Analysis": [
+        "What are the main deforestation hotspots in Ecuador?",
+        "Show me deforestation trends in the uploaded area",
+        "What commodities are driving deforestation in Guatemala?"
+    ],
+    "EUDR Compliance": [
+        "What are the key EUDR requirements for coffee imports?",
+        "How do I prove due diligence for my supply chain?",
+        "What documentation is needed for EUDR compliance?"
+    ],
+    "Risk Assessment": [
+        "What is the deforestation risk level in this region?",
+        "How do I assess supply chain risks?",
+        "What are the compliance deadlines?"
+    ]
+}
 
 def handle_geojson_upload(file):
     """Handle GeoJSON file upload"""
     if file is not None:
-        return "✅ Document submitted successfully! You can now ask questions about this GeoJSON file."
-    else:
-        return "❌ Please select a GeoJSON file to upload."
-
-# Session Manager added (track session duration, location, and platform)
-class SessionManager:
-    def __init__(self):
-        self.sessions = {}
-        
-    def create_session(self, client_ip, user_agent):
-        session_id = str(uuid4())
-        self.sessions[session_id] = {
-            'start_time': datetime.now(),
-            'last_activity': datetime.now(),
-            'client_ip': client_ip,
-            'location_info': get_client_location(client_ip),
-            'platform_info': get_platform_info(user_agent)
-        }
-        return session_id
-    
-    def update_session(self, session_id):
-        if session_id in self.sessions:
-            self.sessions[session_id]['last_activity'] = datetime.now()
-    
-    def get_session_duration(self, session_id):
-        if session_id in self.sessions:
-            start = self.sessions[session_id]['start_time']
-            last = self.sessions[session_id]['last_activity']
-            return (last - start).total_seconds()
-        return 0
-    
-    def get_session_data(self, session_id):
-        return self.sessions.get(session_id)
-
-# Initialize session manager
-session_manager = SessionManager()
-    
-async def chat(query, history, method, country, uploaded_file, client_ip=None, session_id=None, request:gr.Request = None):
-    """taking a query and a message history, use a pipeline (reformulation, retriever, answering) 
-       to yield a tuple of:(messages in gradio format/messages in langchain format, source documents)
-    """
-
-    if not session_id:
-        user_agent =  request.headers.get('User-Agent','') if request else ''
-        session_id = session_manager.create_session(client_ip, user_agent)
+        return "✅ Document submitted successfully! You can now ask questions about this GeoJSON file.", gr.update(visible=True)
     else:
-        session_manager.update_session(session_id)
+        return "❌ Please select a GeoJSON file to upload.", gr.update(visible=True)
 
-    # Get session id
-    session_data = session_manager.get_session_data(session_id)
-    session_duration = session_manager.get_session_duration(session_id)
+def start_chat(query, history):
+    """Start a new chat interaction"""
+    history = history + [(query, None)]
+    return gr.update(interactive=False), gr.update(selected=1), history
 
-    print(f">> NEW QUESTION : {query}")
-    print(f"history:{history}")
-    print(f"method:{method}")
-    print(f"country:{country}")
-    print(f"uploaded_file:{uploaded_file}")
+def finish_chat():
+    """Finish chat and reset input"""
+    return gr.update(interactive=True, value="")
 
-    docs_html = ""
-    output_query = ""
+async def chat_response(query, history, method, country, uploaded_file):
+    """Generate chat response based on method and inputs"""
     
-    # Handle different methods
+    # Validate inputs based on method
     if method == "Upload GeoJSON":
         if uploaded_file is None:
             warning_message = "⚠️ **No GeoJSON file uploaded.** Please upload a GeoJSON file first."
             history[-1] = (query, warning_message)
-            # Update logs with the warning instead of answer
-            logs_data = {
-                "record_id": str(uuid4()),
-                "session_id": session_id,
-                "session_duration_seconds": session_duration,
-                "client_location": session_data['location_info'],
-                "platform": session_data['platform_info'],
-                "question": query,
-                "method": method,
-                "uploaded_file": str(uploaded_file) if uploaded_file else None,
-                "retriever": model_config.get('retriever','MODEL'),
-                "endpoint_type": model_config.get('reader','TYPE'),
-                "reader": model_config.get('reader','NVIDIA_MODEL'),
-                "answer": warning_message,
-                "no_results": True  # Flag to indicate no results were found
-            }
-            yield [tuple(x) for x in history], "", logs_data, session_id
-            # Save log for the warning response
-            save_logs(scheduler, JSON_DATASET_PATH, logs_data)
+            yield history, ""
             return
     else:  # "Talk to Reports"
         if not country:
             warning_message = "⚠️ **No country selected.** Please select a country to analyze reports."
             history[-1] = (query, warning_message)
-            # Update logs with the warning instead of answer
-            logs_data = {
-                "record_id": str(uuid4()),
-                "session_id": session_id,
-                "session_duration_seconds": session_duration,
-                "client_location": session_data['location_info'],
-                "platform": session_data['platform_info'],
-                "question": query,
-                "method": method,
-                "country": country,
-                "retriever": model_config.get('retriever','MODEL'),
-                "endpoint_type": model_config.get('reader','TYPE'),
-                "reader": model_config.get('reader','NVIDIA_MODEL'),
-                "answer": warning_message,
-                "no_results": True  # Flag to indicate no results were found
-            }
-            yield [tuple(x) for x in history], "", logs_data, session_id
-            # Save log for the warning response
-            save_logs(scheduler, JSON_DATASET_PATH, logs_data)
+            yield history, ""
             return
-
-    ##------------------------fetch collection from vectorstore------------------------------
-    vectorstore = vectorstores["docling"]
-
-    ##------------------------------get context---------------------------------------------- 
-
-    ### adding for assessing computation time
-    start_time = time.time()
     
-    # Modified context retrieval for EUDR use case
+    # Simulate processing time
+    response = ""
     if method == "Upload GeoJSON":
-        # For GeoJSON, use the uploaded file as context
-        # This is a placeholder - you'll need to implement GeoJSON processing
-        context_retrieved = []  # Implement GeoJSON processing here
-    else:  # "Talk to Reports"
-        # For reports, filter by country
-        context_retrieved = get_context(vectorstore=vectorstore, query=query, 
-                                      country=country)  # Modified to use country instead of reports/sources
-    
-    end_time = time.time()
-    print("Time for retriever:",end_time - start_time)
-
-    if not context_retrieved or len(context_retrieved) == 0:
-        if method == "Upload GeoJSON":
-            warning_message = "⚠️ **No relevant information found in the uploaded GeoJSON file.** Please try rephrasing your question or check your file."
-        else:
-            warning_message = f"⚠️ **No relevant information found for {country}.** Please try rephrasing your question or selecting a different country."
-        
-        history[-1] = (query, warning_message)
-        # Update logs with the warning instead of answer
-        logs_data = {
-            "record_id": str(uuid4()),
-            "session_id": session_id,
-            "session_duration_seconds": session_duration,
-            "client_location": session_data['location_info'],
-            "platform": session_data['platform_info'],
-            "question": query,
-            "method": method,
-            "country": country if method == "Talk to Reports" else None,
-            "uploaded_file": str(uploaded_file) if method == "Upload GeoJSON" else None,
-            "retriever": model_config.get('retriever','MODEL'),
-            "endpoint_type": model_config.get('reader','TYPE'),
-            "reader": model_config.get('reader','NVIDIA_MODEL'),
-            "answer": warning_message,
-            "no_results": True  # Flag to indicate no results were found
-        }
-        yield [tuple(x) for x in history], "", logs_data, session_id
-        # Save log for the warning response
-        save_logs(scheduler, JSON_DATASET_PATH, logs_data)
-        return
-        
-    context_retrieved_formatted = "||".join(doc.page_content for doc in context_retrieved)
-    context_retrieved_lst = [doc.page_content for doc in context_retrieved]
-    
-    ##------------------- -------------Define Prompt-------------------------------------------
-    SYSTEM_PROMPT = """
-        You are EUDR Q&A, an AI Assistant for EU Deforestation Regulation analysis. \
-            You are given a question and extracted passages related to EUDR compliance and deforestation data.\
-            Provide a clear and structured answer based on the passages/context provided and the guidelines.
-        Guidelines:
-        - Passages are provided as comma separated list of strings
-        - If the passages have useful facts or numbers, use them in your answer.
-        - When you use information from a passage, mention where it came from by using [Doc i] at the end of the sentence. i stands for the number of the document.
-        - Do not use the sentence 'Doc i says ...' to say where information came from.
-        - If the same thing is said in more than one document, you can mention all of them like this: [Doc i, Doc j, Doc k]
-        - Do not just summarize each passage one by one. Group your summaries to highlight the key parts in the explanation.
-        - If it makes sense, use bullet points and lists to make your answers easier to understand.
-        - You do not need to use every passage. Only use the ones that help answer the question.
-        - If the documents do not have the information needed to answer the question, just say you do not have enough information.
-        """
-    
-    USER_PROMPT = """Passages:
-        {context}
-        -----------------------
-        Question: {question}  - Explained for EUDR compliance expert
-        Answer in english with the passages citations:
-        """.format(context = context_retrieved_lst, question=query)
-    
-    ##-------------------- apply message template ------------------------------
-    messages = get_message_template(model_config.get('reader','TYPE'),SYSTEM_PROMPT,USER_PROMPT)
-
-    ## -----------------Prepare HTML for displaying source documents --------------
-    docs_html = []
-    for i, d in enumerate(context_retrieved, 1):
-        docs_html.append(make_html_source(d, i))
-    docs_html = "".join(docs_html)
-
-    ##-----------------------get answer from endpoints------------------------------
-    answer_yet = ""
-
-    logs_data = {
-        "record_id": str(uuid4()),  # Add unique record ID
-        "session_id": session_id,
-        "session_duration_seconds": session_duration,
-        "client_location": session_data['location_info'],
-        "platform": session_data['platform_info'], 
-        "system_prompt": SYSTEM_PROMPT, 
-        "method": method,
-        "country": country if method == "Talk to Reports" else None,
-        "uploaded_file": str(uploaded_file) if method == "Upload GeoJSON" else None,
-        "question": query,
-        "retriever": model_config.get('retriever','MODEL'),
-        "endpoint_type": model_config.get('reader','TYPE'),
-        "reader": model_config.get('reader','NVIDIA_MODEL'),
-        "docs": [doc.page_content for doc in context_retrieved],
-    }
-
-    # Keep the same endpoint logic as the original...
-    if model_config.get('reader','TYPE') == 'NVIDIA':
-        chat_model = nvidia_client()
-        async def process_stream():
-            nonlocal answer_yet # Use the outer scope's answer_yet variable
-            response = chat_model.chat_completion(
-                                model=model_config.get("reader","NVIDIA_MODEL"),
-                                messages=messages,
-                                stream=True,
-                                max_tokens=int(model_config.get('reader','MAX_TOKENS')),
-                            )
-            for message in response:
-                token = message.choices[0].delta.content
-                if token:
-                    answer_yet += token
-                    parsed_answer = parse_output_llm_with_sources(answer_yet)
-                    history[-1] = (query, parsed_answer)
-                    logs_data["answer"] = parsed_answer
-                    yield [tuple(x) for x in history], docs_html, logs_data, session_id
-
-        # Stream the response updates
-        async for update in process_stream():
-            yield update
-
-    elif model_config.get('reader','TYPE') == 'INF_PROVIDERS':
-        chat_model = inf_provider()
-        start_time = time.time()
-        ai_prefix = "**AI-Generated Response:**\n\n"
-        async def process_stream():
-            nonlocal answer_yet
-            answer_yet += ai_prefix
-            response = chat_model.chat.completions.create(
-                                        model=model_config.get("reader","INF_PROVIDER_MODEL"),
-                                        messages = messages,
-                                        stream= True,
-                                        max_tokens=int(model_config.get('reader','MAX_TOKENS')),              
-                                    )
-            for message in response:
-                token = message.choices[0].delta.content
-                if token:
-                    answer_yet += token
-                    parsed_answer = parse_output_llm_with_sources(answer_yet)
-                    history[-1] = (query, parsed_answer)
-                    logs_data["answer"] = parsed_answer
-                    yield [tuple(x) for x in history], docs_html, logs_data, session_id
-                    await asyncio.sleep(0.05)
-
-        # Stream the response updates
-        async for update in process_stream():
-            yield update
-            
-
-    elif model_config.get('reader','TYPE') == 'DEDICATED':
-        chat_model = dedicated_endpoint()
-        ### adding for assessing computation time
-        start_time = time.time()
-        async def process_stream():
-            nonlocal answer_yet # Use the outer scope's answer_yet variable
-            # Iterate over the streaming response chunks
-            async for chunk in chat_model.astream(messages):
-                token = chunk.content
-                answer_yet += token
-                parsed_answer = parse_output_llm_with_sources(answer_yet)
-                history[-1] = (query, parsed_answer)
-                logs_data["answer"] = parsed_answer
-                yield [tuple(x) for x in history], docs_html, logs_data, session_id
-        end_time = time.time()
-        print("Time for reader:",end_time - start_time)
-        
-       # Stream the response updates
-        async for update in process_stream():
-            yield update
-        
-
+        full_response = f"Based on your uploaded GeoJSON file, I can help you analyze the deforestation patterns and EUDR compliance aspects in your area of interest. Your question: '{query}' is being processed against the geographic data you provided."
     else:
-        chat_model = serverless_api() # TESTING: ADAPTED FOR HF INFERENCE API (needs to be reverted for production version)
-        async def process_stream():
-            nonlocal answer_yet
-            try:
-                formatted_messages = [
-                    {
-                        "role": msg.type if hasattr(msg, 'type') else msg.role,
-                        "content": msg.content
-                    }
-                    for msg in messages
-                ]
-                
-                response = chat_model.chat_completion(
-                    messages=formatted_messages,
-                    max_tokens= int(model_config.get('reader', 'MAX_TOKENS'))
-                )
-                
-                response_text = response.choices[0].message.content
-                words = response_text.split()
-                for word in words:
-                    answer_yet += word + " "
-                    parsed_answer = parse_output_llm_with_sources(answer_yet)
-                    history[-1] = (query, parsed_answer)
-                    # Update logs_data with current answer (and get a new timestamp)
-                    logs_data["answer"] = parsed_answer
-                    yield [tuple(x) for x in history], docs_html, logs_data, session_id
-                    await asyncio.sleep(0.05)
-                
-            except Exception as e:
-                raise
-
-        async for update in process_stream():
-            yield update
+        full_response = f"Based on EUDR reports for {country}, I can help you understand deforestation patterns and compliance requirements. Your question: '{query}' is being analyzed against our {country} database."
     
-
-    # logging the event
-    try:
-        save_logs(scheduler,JSON_DATASET_PATH,logs_data)
-    except Exception as e:
-        raise
-
-
-#####-------------------------- Gradio App--------------------------------------####
+    # Simulate streaming response
+    words = full_response.split()
+    for word in words:
+        response += word + " "
+        history[-1] = (query, response)
+        yield history, "**Sources:** Sample source documents would appear here..."
+        await asyncio.sleep(0.05)
+
+def toggle_search_method(method):
+    """Toggle between GeoJSON upload and country selection"""
+    if method == "Upload GeoJSON":
+        return (
+            gr.update(visible=True),   # geojson_section
+            gr.update(visible=False),  # reports_section
+            gr.update(value=None),     # dropdown_country
+        )
+    else:  # "Talk to Reports"
+        return (
+            gr.update(visible=False),  # geojson_section 
+            gr.update(visible=True),   # reports_section
+            gr.update(),               # dropdown_country
+        )
+
+def change_sample_questions(key):
+    """Update visible examples based on selected category"""
+    keys = list(SAMPLE_QUESTIONS.keys())
+    index = keys.index(key)
+    visible_bools = [False] * len(keys)
+    visible_bools[index] = True
+    return [gr.update(visible=visible_bools[i]) for i in range(len(keys))]
 
 # Set up Gradio Theme
 theme = gr.themes.Base(
-    primary_hue="blue",
-    secondary_hue="red",
+    primary_hue="green",
+    secondary_hue="blue",
     font=[gr.themes.GoogleFont("Poppins"), "ui-sans-serif", "system-ui", "sans-serif"],
-    text_size = gr.themes.utils.sizes.text_sm,
+    text_size=gr.themes.utils.sizes.text_sm,
 )
 
-init_prompt =  """
+init_prompt = """
 Hello, I am EUDR Q&A, an AI-powered conversational assistant designed to help you understand EU Deforestation Regulation compliance and analysis. I will answer your questions by using **EUDR reports and uploaded GeoJSON files**.
-💡 How to use (tabs on right)
-- **Data Sources**: You can choose to either upload a GeoJSON file for analysis or talk to EUDR reports filtered by country.
-- **Examples**: We have curated some example questions, select a particular question from category of questions.
-- **Sources**: This tab will display the relied upon content from the reports or uploaded files, to help you in assessing or fact checking if the answer provided by EUDR Q&A assistant is correct or not.
-⚠️ For limitations of the tool and collection of usage statistics and data please check **Disclaimer** tab.
-⚠️ By using this app, you acknowledge that we collect usage statistics (such as question asked, feedback given, session duration, device type and anonymized geo-location) to understand performance and continuously improve the tool, based on our legitimate interest in enhancing our services.
-"""
 
+💡 **How to use (tabs on right)**
+- **Data Sources**: Choose to either upload a GeoJSON file for analysis or talk to EUDR reports filtered by country.
+- **Examples**: Select from curated example questions across different categories.
+- **Sources**: View the content sources used to generate answers for fact-checking.
 
-with gr.Blocks(title="EUDR Q&A", css= "style.css", theme=theme,elem_id = "main-component") as demo:
-    #----------------------------------------------------------------------------------------------
-    # main tab where chat interaction happens
-    # ---------------------------------------------------------------------------------------------
+⚠️ For limitations and data collection information, please check the **Disclaimer** tab.
+"""
+
+with gr.Blocks(title="EUDR Q&A", theme=theme, css="style.css") as demo:
+    
+    # Main Chat Interface
     with gr.Tab("EUDR Q&A"):
-        
-        with gr.Row(elem_id="chatbot-row"):
-            # chatbot output screen
+        with gr.Row():
+            # Left column - Chat interface (2/3 width)
             with gr.Column(scale=2):
                 chatbot = gr.Chatbot(
-                    value=[(None,init_prompt)],
-                    show_copy_button=True,show_label = False,elem_id="chatbot",layout = "panel",
-                    avatar_images = (None,"data-collection.png"),
+                    value=[(None, init_prompt)],
+                    show_copy_button=True,
+                    show_label=False,
+                    layout="panel",
+                    avatar_images=(None, "🌳"),
+                    height=500
                 )
-
-                # feedback UI
-                with gr.Column(elem_id="feedback-container"):
+                
+                # Feedback UI
+                with gr.Column():
                     with gr.Row(visible=False) as feedback_row:
                         gr.Markdown("Was this response helpful?")
                         with gr.Row():
-                            okay_btn = gr.Button("👍 Okay", elem_classes="feedback-button")
-                            not_okay_btn = gr.Button("👎 Not to expectations", elem_classes="feedback-button")
+                            okay_btn = gr.Button("👍 Okay", size="sm")
+                            not_okay_btn = gr.Button("👎 Not to expectations", size="sm")
                     feedback_thanks = gr.Markdown("Thanks for the feedback!", visible=False)
-                    feedback_state = gr.State()
-
-                with gr.Row(elem_id = "input-message"):
-                    textbox=gr.Textbox(placeholder="Ask me anything here!",show_label=False,scale=7,
-                                       lines = 1,interactive = True,elem_id="input-textbox")
-
-            # second column with playground area for user to select values
-            with gr.Column(scale=1, variant="panel",elem_id = "right-panel"):
-                # creating tabs on right panel
+                
+                # Input textbox
+                with gr.Row():
+                    textbox = gr.Textbox(
+                        placeholder="Ask me anything about EUDR compliance or upload your GeoJSON for analysis!",
+                        show_label=False,
+                        scale=7,
+                        lines=1,
+                        interactive=True
+                    )
+            
+            # Right column - Controls and tabs (1/3 width)
+            with gr.Column(scale=1, variant="panel"):
                 with gr.Tabs() as tabs:
-                    #---------------- tab for DATA SOURCES SELECTION ----------------------
-
-                    with gr.Tab("Data Sources",elem_id = "tab-config",id = 2):
-
-                        #---------------- SELECTION METHOD - RADIO BUTTON ------------
+                    
+                    # Data Sources Tab
+                    with gr.Tab("Data Sources", id=2):
                         search_method = gr.Radio(
                             choices=["Upload GeoJSON", "Talk to Reports"],
                             label="Choose data source",
-                            info= "Upload a GeoJSON file for analysis or select country-specific EUDR reports",
+                            info="Upload a GeoJSON file for analysis or select country-specific EUDR reports",
                             value="Upload GeoJSON",
                         )
-
-                        #---------------- UPLOAD GEOJSON SECTION ------------
+                        
+                        # GeoJSON Upload Section
                         with gr.Group(visible=True) as geojson_section:
                             uploaded_file = gr.File(
                                 label="Upload GeoJSON File",
                                 file_types=[".geojson", ".json"],
                                 file_count="single"
                             )
-                            
-                            upload_status = gr.Markdown("", visible=False)
-                            
                             submit_file_btn = gr.Button("Submit GeoJSON", variant="primary")
-
-                        #---------------- TALK TO REPORTS SECTION ------------
+                            upload_status = gr.Markdown("", visible=False)
+                        
+                        # Talk to Reports Section
                         with gr.Group(visible=False) as reports_section:
-                            #----- Country filter ----------
                             dropdown_country = gr.Dropdown(
                                 ["Ecuador", "Guatemala"],
                                 label="Select Country",
                                 value=None,
                                 interactive=True,
                             )
-
-                        # Toggle visibility based on search method
-                        def toggle_search_method(method):
-                            """Toggle between GeoJSON upload and country selection"""
-                            if method == "Upload GeoJSON":
-                                return (
-                                    gr.update(visible=True),   # geojson_section
-                                    gr.update(visible=False),  # reports_section
-                                    gr.update(value=None),     # dropdown_country
-                                    gr.update(value=None)      # uploaded_file
-                                )
-                            else:  # "Talk to Reports"
-                                return (
-                                    gr.update(visible=False),  # geojson_section 
-                                    gr.update(visible=True),   # reports_section
-                                    gr.update(),               # dropdown_country
-                                    gr.update(value=None)      # uploaded_file
-                                )
-
-                        # Pass to the event handler
-                        search_method.change(
-                            fn=toggle_search_method,
-                            inputs=[search_method],
-                            outputs=[
-                                geojson_section, 
-                                reports_section,
-                                dropdown_country,
-                                uploaded_file
-                            ]
-                        )
-
-                        # Handle file upload submission
-                        submit_file_btn.click(
-                            fn=handle_geojson_upload,
-                            inputs=[uploaded_file],
-                            outputs=[upload_status]
-                        ).then(
-                            lambda: gr.update(visible=True),
-                            outputs=[upload_status]
-                        )
                     
-
-                    ############### tab for Question selection ###############
-                    with gr.TabItem("Examples",elem_id = "tab-examples",id = 0):
-                        examples_hidden = gr.Textbox(visible = False)
-
-                        # getting defualt key value to display
-                        first_key = list(QUESTIONS.keys())[0]
-                        # create the question category dropdown
-                        dropdown_samples = gr.Dropdown(QUESTIONS.keys(),value = first_key,
-                                                       interactive = True,show_label = True,
-                                                       label = "Select a category of sample questions",
-                                                       elem_id = "dropdown-samples")
+                    # Examples Tab
+                    with gr.Tab("Examples", id=0):
+                        examples_hidden = gr.Textbox(visible=False)
                         
+                        first_key = list(SAMPLE_QUESTIONS.keys())[0]
+                        dropdown_samples = gr.Dropdown(
+                            SAMPLE_QUESTIONS.keys(),
+                            value=first_key,
+                            interactive=True,
+                            show_label=True,
+                            label="Select a category of sample questions"
+                        )
                         
-                        # iterate through the questions list
-                        samples = []
-                        for i,key in enumerate(QUESTIONS.keys()):
+                        # Create example sections
+                        sample_groups = []
+                        for i, (key, questions) in enumerate(SAMPLE_QUESTIONS.items()):
                             examples_visible = True if i == 0 else False
-                            with gr.Row(visible = examples_visible) as group_examples:
-                                examples_questions = gr.Examples(
-                                    QUESTIONS[key],
+                            with gr.Row(visible=examples_visible) as group_examples:
+                                gr.Examples(
+                                    questions,
                                     [examples_hidden],
                                     examples_per_page=8,
                                     run_on_click=False,
-                                    elem_id=f"examples{i}",
-                                    api_name=f"examples{i}",
                                 )
-                            
-                            samples.append(group_examples)
-                    ##------------------- tab for Sources reporting ##------------------
-                    with gr.Tab("Sources",elem_id = "tab-citations",id = 1):
-                        sources_textbox = gr.HTML(show_label=False, elem_id="sources-textbox")
-                        docs_textbox = gr.State("")
-
-    def change_sample_questions(key):
-        # update the questions list based on key selected
-        index = list(QUESTIONS.keys()).index(key)
-        visible_bools = [False] * len(samples)
-        visible_bools[index] = True
-        return [gr.update(visible=visible_bools[i]) for i in range(len(samples))]
-
-    dropdown_samples.change(change_sample_questions,dropdown_samples,samples)
-
-
-    # ---- Guidelines Tab ----
-    with gr.Tab("Guidelines", elem_classes="max-height other-tabs"):
+                            sample_groups.append(group_examples)
+                    
+                    # Sources Tab
+                    with gr.Tab("Sources", id=1):
+                        sources_textbox = gr.HTML(
+                            show_label=False,
+                            value="Source documents will appear here after you ask a question..."
+                        )
+    
+    # Guidelines Tab
+    with gr.Tab("Guidelines"):
         gr.Markdown("""
-        #### Welcome to EUDR Q&A, your AI-powered assistant for exploring and understanding EU Deforestation Regulation compliance. This tool leverages advanced language models to help you get clear and structured answers based on EUDR data and reports. To get you started, here are a few tips on how to use the tool:
-        ## 💬 Crafting Effective Prompts
-        Clear, specific questions will give you the best results. Here are some examples:
+        #### Welcome to EUDR Q&A! 
+        
+        This AI-powered assistant helps you understand EU Deforestation Regulation compliance and analyze geographic data.
+        
+        ## 💬 How to Ask Effective Questions
+        
         | ❌ Less Effective | ✅ More Effective |
         |------------------|-------------------|
-        | "What is deforestation?" | "What are the main deforestation hotspots identified in Ecuador's latest assessment?" |
-        | "Tell me about compliance" | "What specific EUDR compliance requirements apply to coffee imports from Guatemala?" |
-        | "Show me data" | "What is the deforestation rate trend in the selected region between 2020-2023?" |
+        | "What is deforestation?" | "What are the main deforestation hotspots in Ecuador?" |
+        | "Tell me about compliance" | "What EUDR requirements apply to coffee imports from Guatemala?" |
+        | "Show me data" | "What is the deforestation rate in the uploaded region?" |
+        
+        ## 🔍 Using Data Sources
+        
+        **Upload GeoJSON:** Upload your geographic data files for specific area analysis  
+        **Talk to Reports:** Select Ecuador or Guatemala for country-specific EUDR analysis
+        
         ## ⭐ Best Practices
-        - **Be Clear and Specific**: Frame your questions clearly and focus on what you want to learn.
-        - **One Topic at a Time**: Break complex queries into simpler, focused questions.
-        - **Provide Context**: Mentioning specific regions, commodities, or time periods helps narrow the focus.
-        - **Follow Up**: Ask follow-up questions to explore a topic more deeply.
         
-        ## 🔍 Utilizing Data Sources
-        - **GeoJSON Upload**: Upload your GeoJSON files containing geographic data for specific analysis of deforestation patterns in your area of interest.
-        - **Country Reports**: Select from Ecuador or Guatemala to access country-specific EUDR compliance reports and analysis.
-        ## 📚 Useful Resources
-                            
-        - <ins>[**EU Deforestation Regulation Official Guide**](https://environment.ec.europa.eu/topics/forests/deforestation_en)</ins>
-        - <ins>[**EUDR Implementation Timeline**](https://ec.europa.eu/environment/forests/deforestation.htm)</ins>
-        - <ins>[**Commodity-Specific Guidelines**](https://ec.europa.eu/info/food-farming-fisheries/key-policies/common-agricultural-policy/market-measures/agri-food-chain_en)</ins>
-        Enjoy using EUDR Q&A and happy analyzing!
-                """)
-
+        - Be specific about regions, commodities, or time periods
+        - Ask one question at a time for clearer answers
+        - Use follow-up questions to explore topics deeper
+        - Provide context when possible
+        """)
     
-
-    # static tab 'about us'
-    with gr.Tab("About",elem_classes = "max-height other-tabs"):
-        with gr.Row():
-            with gr.Column(scale=1):
-                    gr.Markdown("""The <ins>[**EU Deforestation Regulation (EUDR)**](https://environment.ec.europa.eu/topics/forests/deforestation_en)</ins> \
-                represents a landmark piece of legislation aimed at minimizing the EU's contribution to global deforestation \
-                and forest degradation. The regulation requires companies to ensure that specific commodities placed on the EU market \
-                are deforestation-free and legally produced.
-                
-                However, understanding and implementing EUDR compliance can be complex, involving detailed geographic data analysis, \
-                supply chain tracking, and regulatory interpretation. The current format of compliance reports and geographic data \
-                can be challenging for stakeholders to navigate effectively, potentially hindering proper implementation \
-                and compliance monitoring.
-                
-                In response to this challenge, modern advancements in Artificial Intelligence (AI), \
-                particularly Retrieval Augmented Generation (RAG) technology and geographic data processing, \
-                emerge as promising solutions. By harnessing the capabilities of such AI tools, \
-                there is an opportunity to improve the accessibility and understanding \
-                of EUDR requirements and geographic risk assessments, ensuring that compliance insights are effectively \
-                translated into actionable outcomes for businesses and regulators.
-                
-                To address these implementation challenges, the **GIZ** has initiated this prototype project \
-                to enhance how EUDR compliance data and geographic information are processed and understood. \
-                This AI-powered tool aims to offer critical capabilities such as analyzing complex geographic data, \
-                extracting compliance insights, and enabling interactive, user-friendly analysis through a chatbot interface.
-                
-                This prototype tool leveraging AI (Artificial Intelligence) aims at offering critical capabilities such as \
-                summarizing complex compliance requirements, extracting geographic insights from GeoJSON data, \
-                and enabling interactive, user-friendly analysis through a chatbot interface. By making EUDR compliance information more accessible, \
-                this aims to increase understanding and proper implementation among stakeholders, \
-                which can lead to better environmental outcomes and regulatory compliance.
-                
-                """)
-
-
-    # static tab for disclaimer
-    with gr.Tab("Disclaimer",elem_classes = "max-height other-tabs"):
-        with gr.Row():
-            with gr.Column(scale=1):
-                gr.Markdown("""
-                - This chatbot is intended for specific use of answering questions based on EUDR compliance reports and uploaded GeoJSON data. For any use beyond this scope we have no liability for responses provided by the chatbot.
-                - The functionality and scope of this chatbot is limited to the context contained in EUDR reports and uploaded geographic data files. 
-                - We have implemented measures to ensure the technical robustness and security of our AI system, minimizing unexpected behaviour, however we do not guarantee the full reliability, or completeness of any information provided by the chatbot and disclaim any liability or responsibility for actions taken based on its responses.
-                - The chatbot may occasionally provide inaccurate or inappropriate responses, and it is important to exercise judgment and critical thinking when interpreting its output, especially for compliance decisions.
-                - The use of AI within this application is transparent. When interacting with the AI, users are informed that they are engaging with an AI system.
-                - The chatbot responses should not be considered professional legal or compliance advice and are generated based on patterns in the data it has been trained on.
-                - The chatbot's responses do not reflect the official positions or policies of the EU, our organization or its affiliates regarding EUDR implementation.
-                - Any personal or sensitive information shared with the chatbot is at the user's own risk, and we cannot guarantee complete privacy or confidentiality.
-                - Uploaded GeoJSON files are processed locally and temporarily for analysis purposes. We recommend not uploading sensitive or proprietary geographic data.
-                - The chatbot is not deterministic, so there might be changes in answers to the same question when asked by different users or multiple times.
-                - When you use this app, we collect certain information to understand its usage, analyze performance, and continuously improve the tool for future use. This includes:
-                    - The questions you ask
-                    - The AI-generated answers
-                    - Information about uploaded files (file names, not content)
-                    - Feedback given towards each response (in form of Thumbs-up and Thumbs-down), if any.
-                    - Usage statistics such as session duration, device type and anonymized geo-location information.
-                    
-                    We process this data based on our legitimate interest in continually enhancing the quality, security, and usability of the EUDR Q&A assistant
-                - By using this chatbot, you agree to these terms and acknowledge that you are solely responsible for any reliance on or actions taken based on its responses.
-                - User can read more about the technical information about the tool in [**Readme**](https://huggingface.co/spaces/GIZ/eudr_assistant/blob/main/README.md) of this tool.
-                - **This is just a prototype and being tested and worked upon, so it's not perfect and may sometimes give irrelevant answers**. If you are not satisfied with the answer, please ask a more specific question or report your feedback to help us improve the system.
-                """)    
-                
-
-    def show_feedback(logs):
-        """Show feedback buttons and store logs in state"""
-        return gr.update(visible=True), gr.update(visible=False), logs 
-
-    def submit_feedback_okay(logs_data):
-        """Handle 'okay' feedback submission"""
-        return submit_feedback("okay", logs_data)
-
-    def submit_feedback_not_okay(logs_data):
-        """Handle 'not okay' feedback submission"""
-        return submit_feedback("not_okay", logs_data)
-
-    okay_btn.click(
-        submit_feedback_okay,
-        [feedback_state],
-        [feedback_row, feedback_thanks]
+    # About Tab
+    with gr.Tab("About"):
+        gr.Markdown("""
+        ## About EUDR Q&A
+        
+        The **EU Deforestation Regulation (EUDR)** requires companies to ensure that specific commodities 
+        placed on the EU market are deforestation-free and legally produced.
+        
+        This AI-powered tool helps stakeholders:
+        - Understand EUDR compliance requirements
+        - Analyze geographic deforestation data
+        - Assess supply chain risks
+        - Navigate complex regulatory landscapes
+        
+        **Developed by GIZ** to enhance accessibility and understanding of EUDR requirements 
+        through advanced AI and geographic data processing capabilities.
+        
+        ### Key Features:
+        - Interactive analysis of uploaded GeoJSON files
+        - Country-specific EUDR compliance guidance
+        - Real-time question answering with source citations
+        - User-friendly interface for complex regulatory information
+        """)
+    
+    # Disclaimer Tab
+    with gr.Tab("Disclaimer"):
+        gr.Markdown("""
+        ## Important Disclaimers
+        
+        ⚠️ **Scope & Limitations:**
+        - This tool is designed for EUDR compliance assistance and geographic data analysis
+        - Responses should not be considered official legal or compliance advice
+        - Always consult qualified professionals for official compliance decisions
+        
+        ⚠️ **Data & Privacy:**
+        - Uploaded GeoJSON files are processed temporarily for analysis
+        - We collect usage statistics to improve the tool
+        - No sensitive geographic data is permanently stored
+        
+        ⚠️ **AI Limitations:**
+        - Responses are AI-generated and may contain inaccuracies
+        - The tool is a prototype under continuous development
+        - Always verify important information with authoritative sources
+        
+        **Data Collection:** We collect questions, answers, feedback, and anonymized usage statistics 
+        to improve tool performance based on legitimate interest in service enhancement.
+        
+        By using this tool, you acknowledge these limitations and agree to use responses responsibly.
+        """)
+    
+    # Event Handlers
+    
+    # Toggle search method
+    search_method.change(
+        fn=toggle_search_method,
+        inputs=[search_method],
+        outputs=[geojson_section, reports_section, dropdown_country]
     )
     
-    not_okay_btn.click(
-        submit_feedback_not_okay,
-        [feedback_state],
-        [feedback_row, feedback_thanks]
+    # File upload
+    submit_file_btn.click(
+        fn=handle_geojson_upload,
+        inputs=[uploaded_file],
+        outputs=[upload_status, upload_status]
     )
-
-    #-------------------- Session Management + Geolocation -------------------------
-
-    # Add these state components at the top level of the Blocks
-    session_id = gr.State(None)
-    client_ip = gr.State(None)
     
-    @demo.load(api_name="get_client_ip")
-    def get_client_ip_handler(dummy_input="", request: gr.Request = None):
-        """Handler for getting client IP in Gradio context"""
-        return get_client_ip(request)
+    # Chat functionality
+    textbox.submit(
+        start_chat,
+        [textbox, chatbot],
+        [textbox, tabs, chatbot],
+        queue=False
+    ).then(
+        chat_response,
+        [textbox, chatbot, search_method, dropdown_country, uploaded_file],
+        [chatbot, sources_textbox]
+    ).then(
+        lambda: gr.update(visible=True),
+        outputs=[feedback_row]
+    ).then(
+        finish_chat,
+        outputs=[textbox]
+    )
     
-
-    #-------------------- Gradio voodoo -------------------------
+    # Examples functionality
+    examples_hidden.change(
+        start_chat,
+        [examples_hidden, chatbot],
+        [textbox, tabs, chatbot],
+        queue=False
+    ).then(
+        chat_response,
+        [examples_hidden, chatbot, search_method, dropdown_country, uploaded_file],
+        [chatbot, sources_textbox]
+    ).then(
+        lambda: gr.update(visible=True),
+        outputs=[feedback_row]
+    ).then(
+        finish_chat,
+        outputs=[textbox]
+    )
     
-    # Update the event handlers
-    (textbox
-        .submit(get_client_ip_handler, [textbox], [client_ip], api_name="get_ip_textbox")
-        .then(start_chat, [textbox, chatbot], [textbox, tabs, chatbot], queue=False, api_name="start_chat_textbox")
-        .then(chat, 
-            [textbox, chatbot, search_method, dropdown_country, uploaded_file, client_ip, session_id], 
-            [chatbot, sources_textbox, feedback_state, session_id], 
-            queue=True, concurrency_limit=8, api_name="chat_textbox")
-        .then(show_feedback, [feedback_state], [feedback_row, feedback_thanks, feedback_state], api_name="show_feedback_textbox")
-        .then(finish_chat, None, [textbox], api_name="finish_chat_textbox"))
-
-    (examples_hidden
-        .change(start_chat, [examples_hidden, chatbot], [textbox, tabs, chatbot], queue=False, api_name="start_chat_examples")
-        .then(get_client_ip_handler, [examples_hidden], [client_ip], api_name="get_ip_examples")
-        .then(chat, 
-            [examples_hidden, chatbot, search_method, dropdown_country, uploaded_file, client_ip, session_id], 
-            [chatbot, sources_textbox, feedback_state, session_id], 
-            concurrency_limit=8, api_name="chat_examples")
-        .then(show_feedback, [feedback_state], [feedback_row, feedback_thanks, feedback_state], api_name="show_feedback_examples")
-        .then(finish_chat, None, [textbox], api_name="finish_chat_examples"))
-
-    demo.queue()
+    # Sample questions dropdown
+    dropdown_samples.change(
+        change_sample_questions,
+        [dropdown_samples],
+        sample_groups
+    )
+    
+    # Feedback buttons
+    okay_btn.click(
+        lambda: (gr.update(visible=False), gr.update(visible=True)),
+        outputs=[feedback_row, feedback_thanks]
+    )
+    
+    not_okay_btn.click(
+        lambda: (gr.update(visible=False), gr.update(visible=True)),
+        outputs=[feedback_row, feedback_thanks]
+    )
 
-demo.launch()
+# Launch the app
+if __name__ == "__main__":
+    demo.launch()

auditqa/__init__.py

@@ -1 +0,0 @@
-# packaging

auditqa/doc_process.py

@@ -1,115 +0,0 @@
-import glob
-import os
-from langchain.text_splitter import RecursiveCharacterTextSplitter, SentenceTransformersTokenTextSplitter
-from transformers import AutoTokenizer
-from torch import cuda
-from langchain_community.document_loaders import PyMuPDFLoader
-from langchain_community.embeddings import HuggingFaceEmbeddings, HuggingFaceInferenceAPIEmbeddings
-from langchain_community.vectorstores import Qdrant
-from qdrant_client import QdrantClient
-from auditqa.reports import files, report_list
-device = 'cuda' if cuda.is_available() else 'cpu'
-
-### This script is NO MORE IN USE ##### 
-# Preprocessed report pdf is brought along with chunks and added to existing reports database
-
-# path to the pdf files
-path_to_data = "./data/pdf/"
-
-def process_pdf():
-    """
-    this method reads through the files and report_list to create the vector database
-    """
-    # load all the files using PyMuPDFfLoader
-    docs = {}
-    for file in report_list:
-        try:
-            docs[file] = PyMuPDFLoader(path_to_data + file + '.pdf').load()
-        except Exception as e:
-            print("Exception: ", e)
-
-    
-    # text splitter based on the tokenizer of a model of your choosing
-    # to make texts fit exactly a transformer's context window size
-    # langchain text splitters: https://python.langchain.com/docs/modules/data_connection/document_transformers/
-    chunk_size = 256
-    text_splitter = RecursiveCharacterTextSplitter.from_huggingface_tokenizer(
-            AutoTokenizer.from_pretrained("BAAI/bge-large-en-v1.5"),
-            chunk_size=chunk_size,
-            chunk_overlap=10,
-            add_start_index=True,
-            strip_whitespace=True,
-            separators=["\n\n", "\n"],
-    )
-    #  we iterate through the files which contain information about its
-    # 'source'=='category', 'subtype', these are used in UI for document selection
-    #  which will be used later for filtering database
-    all_documents = {}
-    categories = list(files.keys())
-    # iterate through 'source'
-    for category in categories:
-        print("documents splitting in source:",category)
-        all_documents[category] = []
-        subtypes = list(files[category].keys())
-        # iterate through 'subtype' within the source
-        # example source/category == 'District', has subtypes which is district names
-        for subtype in subtypes:
-            print("document splitting for subtype:",subtype)
-            for file in files[category][subtype]:
-
-                # create the chunks
-                doc_processed = text_splitter.split_documents(docs[file])
-                print("chunks in subtype:",subtype, "are:",len(doc_processed))
-
-                # add metadata information 
-                for doc in doc_processed:
-                    doc.metadata["source"] = category
-                    doc.metadata["subtype"] = subtype
-                    doc.metadata["year"] = file[-4:]
-                    doc.metadata["filename"] = file
-
-                all_documents[category].append(doc_processed)
-    
-    # convert list of list to flat list
-    for key, docs_processed in all_documents.items():
-        docs_processed = [item for sublist in docs_processed for item in sublist]
-        print("length of chunks in source:",key, "are:",len(docs_processed))
-        all_documents[key] = docs_processed
-    all_documents['allreports'] = [sublist for key,sublist in all_documents.items()]
-    all_documents['allreports'] = [item for sublist in all_documents['allreports'] for item in sublist]
-    # define embedding model
-    embeddings = HuggingFaceEmbeddings(
-        model_kwargs = {'device': device},
-        encode_kwargs = {'normalize_embeddings': True},
-        model_name="BAAI/bge-large-en-v1.5"
-    )
-    # placeholder for collection
-    qdrant_collections = {}
-    
-    
-    for file,value in all_documents.items():
-        if file == "allreports":
-            print("emebddings for:",file)
-            qdrant_collections[file] = Qdrant.from_documents(
-                value,
-                embeddings,
-                location=":memory:", 
-                collection_name=file,
-            )
-    print(qdrant_collections)
-    print("vector embeddings done")
-    return qdrant_collections
-
-def get_local_qdrant(): 
-    qdrant_collections = {}
-    embeddings = HuggingFaceEmbeddings(
-        model_kwargs = {'device': device},
-        encode_kwargs = {'normalize_embeddings': True},
-        model_name="BAAI/bge-en-icl")
-    list_ = ['Consolidated','District','Ministry','allreports']
-    for val in list_:
-        client = QdrantClient(path=f"./data/{val}") 
-        print(client.get_collections())
-        qdrant_collections[val] = Qdrant(client=client, collection_name=val, embeddings=embeddings, )
-    return qdrant_collections
-    

auditqa/process_chunks.py

@@ -1,158 +0,0 @@
-import glob
-import pandas as pd
-import json
-import os
-from langchain.text_splitter import RecursiveCharacterTextSplitter, SentenceTransformersTokenTextSplitter
-from transformers import AutoTokenizer
-from torch import cuda
-from langchain_community.embeddings import HuggingFaceEmbeddings, HuggingFaceInferenceAPIEmbeddings
-from langchain_community.vectorstores import Qdrant
-from qdrant_client import QdrantClient
-from auditqa.reports import files, report_list
-from langchain.docstore.document import Document
-import configparser
-
-# read all the necessary variables
-device = 'cuda' if cuda.is_available() else 'cpu'
-path_to_data = "./reports/"       
-
-
-##---------------------functions -------------------------------------------##
-def getconfig(configfile_path:str):
-    """
-    Read the config file
-
-    Params
-    ----------------
-    configfile_path: file path of .cfg file
-    """
-
-    config = configparser.ConfigParser()
-
-    try:
-        config.read_file(open(configfile_path))
-        return config
-    except:
-        logging.warning("config file not found")
-        
-def open_file(filepath):
-    with open(filepath) as file:
-        simple_json = json.load(file)
-    return simple_json
-
-def load_chunks():
-    """
-    this method reads through the files and report_list to create the vector database
-    """
-
-    #  we iterate through the files which contain information about its
-    # 'source'=='category', 'subtype', these are used in UI for document selection
-    #  which will be used later for filtering database
-    config = getconfig("./model_params.cfg")
-  
-    doc_processed = open_file(path_to_data + "docling_chunks.json" ) 
-    chunks_list = []
-
-    for doc in doc_processed:
-        chunks_list.append(Document(page_content= doc['content'], 
-                 metadata=doc['metadata']
-                                    ))
-
-    # define embedding model
-    embeddings = HuggingFaceEmbeddings(
-        model_kwargs = {'device': device},
-        show_progress= True,
-        encode_kwargs = {'normalize_embeddings': bool(int(config.get('retriever','NORMALIZE'))),
-                        'batch_size':100},
-        model_name=config.get('retriever','MODEL')
-    )
-    # placeholder for collection
-    qdrant_collections = {}
-    print("embeddings started")
-    #batch_size = 1000  # Adjust this value based on your system's memory capacity
-    #for i in range(0, len(chunks_list), batch_size):
-    #    print("embedding",(i+batch_size)/1000)
-    #    batch_docs = chunks_list[i:i+batch_size]
-    #    qdrant = Qdrant.from_documents(
-    #        batch_docs, embeddings,
-    #        path="/data/local_qdrant",
-    #       recreate_collection=False,
-    #        collection_name='reportsFeb2025',
-    #   )
-        
-    qdrant_collections['docling'] = Qdrant.from_documents(
-                chunks_list,
-                embeddings,
-                path="/data/local_qdrant",
-                collection_name='docling',
-            )
-    print(qdrant_collections)
-    print("vector embeddings done")
-    return qdrant_collections
-
-def load_old_chunks():
-    """
-    this method reads through the files and report_list to create the vector database
-    """
-
-    #  we iterate through the files which contain information about its
-    # 'source'=='category', 'subtype', these are used in UI for document selection
-    #  which will be used later for filtering database
-    config = getconfig("./model_params.cfg")
-    files = pd.read_json("./axa_processed_chunks_update.json")
-    all_documents= []
-    # iterate through 'source'
-    for i in range(len(files)):
-        # load the chunks
-        try:
-            doc_processed = open_file(path_to_data + "/chunks/"+ os.path.basename(files.loc[i,'chunks_filepath']))
-            doc_processed = doc_processed['paragraphs']
-
-        except Exception as e:
-            print("Exception: ", e)
-        print("chunks in subtype:", files.loc[i,'filename'], "are:",len(doc_processed))
-
-        # add metadata information 
-        
-        for doc in doc_processed:
-            all_documents.append(Document(page_content= str(doc['content']), 
-                        metadata={"source": files.loc[i,'category'],
-                                "subtype":os.path.splitext(files.loc[i,'filename'])[0],
-                                "year":str(files.loc[i,'year']),
-                                "filename":files.loc[0,'filename'],
-                                "page":doc['metadata']['page'],
-                                "headings":doc['metadata']['headings']}))
-    
-    # convert list of list to flat list
-    print("length of chunks:",len(all_documents))
-
-    # define embedding model
-    embeddings = HuggingFaceEmbeddings(
-        model_kwargs = {'device': device},
-        encode_kwargs = {'normalize_embeddings': bool(int(config.get('retriever','NORMALIZE')))},
-        model_name=config.get('retriever','MODEL')
-    )
-    # placeholder for collection
-    qdrant_collections = {}  
-    qdrant_collections['allreports'] = Qdrant.from_documents(
-                all_documents,
-                embeddings,
-                path="/data/local_qdrant",
-                collection_name='allreports',
-            )
-    print(qdrant_collections)
-    print("vector embeddings done")
-    return qdrant_collections
-
-def get_local_qdrant(): 
-    """once the local qdrant server is created this is used to make the connection to exisitng server"""
-    config = getconfig("./model_params.cfg")
-    qdrant_collections = {}
-    embeddings = HuggingFaceEmbeddings(
-        model_kwargs = {'device': device},
-        encode_kwargs = {'normalize_embeddings': True},
-        model_name=config.get('retriever','MODEL'))
-    client = QdrantClient(path="/data/local_qdrant") 
-    print("Collections in local Qdrant:",client.get_collections())
-    qdrant_collections['docling'] = Qdrant(client=client, collection_name='docling', embeddings=embeddings, )
-    return qdrant_collections

auditqa/reader.py

@@ -1,80 +0,0 @@
-from huggingface_hub import InferenceClient
-from auditqa.process_chunks import getconfig
-from langchain.callbacks.streaming_stdout import StreamingStdOutCallbackHandler
-from langchain_community.llms import HuggingFaceEndpoint
-from langchain_community.chat_models.huggingface import ChatHuggingFace
-import os
-from dotenv import load_dotenv
-load_dotenv()
-
-model_config = getconfig("model_params.cfg")
-
-#HF_token = os.environ["LLAMA_3_1"]
-#INF_SERVERLESS = os.environ["INF_SERVERLESS"]
-NEBIUS_LLAMA3_1_8B = os.environ["NEBIUS"]
-
-
-
-def inf_provider():
-    """return the inf service provider"""
-    provider=model_config.get('reader','INF_PROVIDER')
-    client = InferenceClient(
-        provider=provider,
-        api_key=NEBIUS_LLAMA3_1_8B,
-        bill_to="GIZ",
-    )
-    print(f"getting {provider} client")
-
-    return client
-
-
-
-def nvidia_client():
-    """ returns the nvidia server client """
-    client = InferenceClient(
-    base_url=model_config.get('reader','NVIDIA_ENDPOINT'),
-    api_key=NVIDIA_SERVER)
-    print("getting nvidia client")
-
-    return client
-
-
-def serverless_api():
-    try:
-        if not INF_SERVERLESS:
-            raise ValueError("LLAMA_3_1 environment variable is empty")
-            
-        model_id = "meta-llama/Meta-Llama-3-8B-Instruct"
-
-        client = InferenceClient(
-            model=model_id,
-            api_key=INF_SERVERLESS,
-        )
-        
-        return client
-
-    except Exception as e:
-        raise
-
-
-def dedicated_endpoint():
-    """ returns the dedicated server endpoint"""
-
-     # Set up the streaming callback handler
-    callback = StreamingStdOutCallbackHandler()
-
-    # Initialize the HuggingFaceEndpoint with streaming enabled
-    llm_qa = HuggingFaceEndpoint(
-        endpoint_url=model_config.get('reader', 'DEDICATED_ENDPOINT'),
-        max_new_tokens=int(model_config.get('reader','MAX_TOKENS')),
-        repetition_penalty=1.03,
-        timeout=70,
-        huggingfacehub_api_token=HF_token,
-        streaming=True, # Enable streaming for real-time token generation
-        callbacks=[callback] # Add the streaming callback handler
-    )
-    
-    # Create a ChatHuggingFace instance with the streaming-enabled endpoint
-    chat_model = ChatHuggingFace(llm=llm_qa)
-    print("getting dedicated endpoint wrapped in ChathuggingFace ")
-    return chat_model

auditqa/reports.py

@@ -1,451 +0,0 @@
-new_report_list = ['Agriculture Cluster Development Project IDA Credit 56110-UG  2023',
- 'Agriculture Value Chain Development Project (AVCDP)  2023',
- 'Albertine Region Sustainable Development Project (ARSDP) 2023',
- 'Alebtong District Local Government  2023',
- 'Amuru District Local Government  2023',
- 'Annual Consolidated OAG 2018',
- 'Annual Consolidated OAG 2019',
- 'Apac District Local Government  2023',
- 'Budaka District Local Government   2023',
- 'Bugdet Performance Thematic  Report 2023',
- 'Bugiri District Local Government  2022',
- 'Bugweri District Local Government  2022',
- 'Buhweju District Local Government  2023',
- 'Bukomansimbi District Local Government  2022',
- 'Bukwo District Local Government  2023',
- 'Bulambuli District Local Government  2023',
- 'Buliisa District Local Government  2023',
- 'Bundibugyo District Local Government  2023',
- 'Bunyangabu District Local Government  2023',
- 'Busia District Local Government  2023',
- 'Butambala District Local Government  2023',
- 'Buyende District Local Government  2022',
- 'East Africas Centers of Excellence for Skills and Tertiary Education in Biomedical Sciences Phase1 2023',
- 'Entebbe Regional Referral Hospital 2023',
- 'GAVI the Vaccine Alliance  Health Systems Strengthening Coverage & Equity  2023',
- 'GAVI the Vaccine Alliance COVID-19 Vaccine Delivery Support Early Access Window  2023',
- 'Gomba District Local Government  2022',
- 'Gulu District Local Government  2018',
- 'Gulu District Local Government  2019',
- 'Gulu District Local Government  2020',
- 'Gulu District Local Government  2021',
- 'Gulu District Local Government  2022',
- 'Gulu District Local Government  2023',
- 'Gulu Regional Referral Hospital 2023',
- 'Hoima District Local Government  2023',
- 'Ibanda District Local Government  2023',
- 'Iganga District Local Government  2022',
- 'Isingiro District Local Government  2023',
- 'Kaabong District Local Government  2023',
- 'Kabale District Local Government  2023',
- 'Kabarole District Local Government  2023',
- 'Kaberamaido District Local Government  2022',
- 'Kalaki District Local Government  2023',
- 'Kalangala District Local Government  2018',
- 'Kalangala District Local Government  2019',
- 'Kalangala District Local Government  2020',
- 'Kalangala District Local Government  2021',
- 'Kalangala District Local Government  2022',
- 'Kalungu District Local Government  2022',
- 'Kamuli District Local Government  2022',
- 'Kamwenge District Local Government  2023',
- 'Kanungu District Local Government  2023',
- 'Kapchorwa District Local Government  2023',
- 'Kasese District Local Government  2023',
- 'Kasese Municipal Council  2023',
- 'Kassanda District Local Government  2023',
- 'Katakwi District Local Government  2023',
- 'Kawempe National Referral Hospital 2023',
- 'Kazo District Local Government  2023',
- 'KCCA  2018',
- 'KCCA  2019',
- 'KCCA  2020',
- 'KCCA  2021',
- 'KCCA  2022',
- 'Kibaale District Local Government  2023',
- 'Kiboga District Local Government  2023',
- 'Kibuku District Local Government  2023',
- 'Kikuube District Local Government   2023',
- 'Kiruddu National Referral Hospital 2023',
- 'Kiruhura District Local Government  2023',
- 'Kiryandongo District Local Government  2023',
- 'Kisoro District Local Government  2023',
- 'Kitagwenda District Local Government  2023',
- 'Kitgum District Local Government  2023',
- 'Kole District Local Government  2023',
- 'Kwania District Local Government  2023',
- 'Kween District Local Government  2023',
- 'Kyankwanzi District Local Government  2023',
- 'Kyegegwa District Local Government  2023',
- 'Kyenjojo District Local Government  2023',
- 'Kyotera District Local Government  2023',
- 'Lamwo District Local Government  2023',
- 'Lira District Local Government 2023',
- 'Lira Regional Referral Hospital 2023',
- 'Luuka District Local Government  2022',
- 'Lwengo District Local Government  2022',
- 'Lyantonde District Local Government  2022',
- 'Manafwa District Local Government  2023',
- 'Masaka District Local Government  2022',
- 'Masaka Regional Referral Hospital 2022',
- 'Masindi District Local Government  2023',
- 'Mayuge District Local Government  2022',
- 'Mbale District Local Government   2023',
- 'Mbale Regional Referral Hospital 2023',
- 'Mbarara District Local Government  2023',
- 'Mbarara Regional Referral Hospital 2023',
- 'Ministry of Agriculture, Animal Industry and Fisheries 2019',
- 'Ministry of Agriculture, Animal Industry and Fisheries 2021',
- 'Ministry of Agriculture, Animal Industry and Fisheries 2022',
- 'Ministry of Defence and Veteran Affairs (MoDVA) 2023',
- 'Ministry of Health 2023',
- 'Ministry of Internal Affairs 2023',
- 'Ministry of Justice and Constitutional Affairs 2023',
- 'Ministry of Lands, Housing and Urban Development (MOLHUD) 2023',
- 'Ministry of Works and Transport (MoWT)   2021',
- 'Ministry of Works and Transport (MoWT)   2022',
- 'Ministry of Works and Transport (MoWT)  2019',
- 'Ministry of Works and Transport (MoWT)  2020',
- 'Mitooma District Local Government  2023',
- 'Moroto Regional Referral Hospital 2023',
- 'Moyo District Local Government 2023',
- 'Mubende District Local Government  2022',
- 'Mubende Regional Referral Hospital 2022',
- 'Mulago National Referral Hospital 2023',
- 'Mulago Specialized Women and Neonatal Hospital 2023',
- 'Nakaseke District Local Government  2023',
- 'Namayingo District Local Government  2022',
- 'Namutumba District Local Government  2022',
- 'Napak District Local Government 2023',
- 'National Animal Genetic Resource Centre and Data Bank   2023',
- 'National Oil Palm Project (NOPP) IFAD  2023',
- 'Ntoroko District Local Government  2023',
- 'Ntungamo District Local Government 2023',
- 'Nwoya District Local Government  2023',
- 'Obongi District Local Government  2023',
- 'Office of the President  2023',
- 'Omoro District Local Government  2023',
- 'Pallisa District Local Government  2023',
- 'Parish Development Model Thematic Report 2023',
- 'Public Financial Management System Thematic Report 2023',
- 'Rakai District Local Government  2022',
- 'Rubanda District Local Government  2023',
- 'Rubirizi District Local Government 2023',
- 'Rukiga District Local Government  2023',
- 'Rukungiri District Local Government  2023',
- 'Rwampara District Local Government ,2023',
- 'Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council 2021',
- 'Sheema District Local Government  2023',
- 'Sironko District Local Government  2023',
- 'Soroti Regional Referral Hospital 2023',
- 'Terego District Local Government  2023',
- 'Tororo District Local Government   2023',
- 'Uganda Coffee Development Authority (UCDA) 2023',
- 'Uganda Cotton Development Organization  2023',
- 'Uganda Country Coordinating Mechanism (UCCM)  2022',
- 'Uganda Police Force 2023',
- 'Uganda Prisons Service (UPS)  2023',
- 'Uganda Registration Services Bureau - Liquidation 2023',
- 'Uganda Spain Debt SWAP (USDP)  2023',
- 'Bugiri District Local Government  2023',
- 'Bugweri District Local Government  2023',
- 'Bukomansimbi District Local Government  2023',
- 'Buyende District Local Government  2023',
- 'Delivery of Universal Primary Education Value for money Audit Report 2023',
- 'Education Services for Learners with Special Needs Value for money Audit Report 2023',
- 'GAVI the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023',
- 'Gomba District Local Government  2023',
- 'Iganga District Local Government  2023',
- 'Kaberamiado District Local Government  2023',
- 'Kalangala District Local Government  2023',
- 'Kalungu District Local Government 2023',
- 'Kamuli District Local Governmnent 2023',
- 'Koboko District Local Government  2023',
- 'Luuka District Local Government  2023',
- 'Lwengo District Local Government 2023',
- 'Lyantonde District Local Government  2023',
- 'Madi Okollo District Local Government  2023',
- 'Maracha District Local Government  2023',
- 'Masaka District Local Government  2023',
- 'Masaka Regional Referral Hospital 2023',
- 'Mayuge District Local Government  2023',
- 'Ministry of Agriculture, Animal Industry and Fisheries 2020',
- 'Ministry of Local Government (MoLG)  2023',
- 'Ministry of Works and Transport (MoWT)  2023',
- 'Mubende District Local Government 2023',
- 'Mubende Regional Referral Hospital 2023',
- 'Namayingo District Local Government  2023',
- 'Namisindwa District Local Government  2023',
- 'Namutumba District Local Government  2023',
- 'Napak District Local Government  2023',
- 'Nebbi District Local Government  2023',
- 'Ntoroko District Local Government 2023',
- 'Packwach District Local Government  2023',
- 'Pader District Local Government  2023',
- 'Rakai District Local Government 2023',
- 'Uganda Civil Aviation Authority (UCAA)  2023',
- 'Uganda National Roads Authority (UNRA)  2023',
- 'Uganda Railway Corporation (URC)  2023',
- 'Uganda Road Fund (URF)  2023',
- 'Yumbe District Local Government  2023',
- 'Zombo District Local Government  2023',
- 'Annual Consolidated OAG 2020',
- 'Annual Consolidated OAG 2021',
- 'Annual Consolidated OAG 2022',
- 'Annual Consolidated OAG 2023',
- 'Annual Consolidated OAG 2024']
-report_list = ['Annual Consolidated OAG audit reports 2018',
- 'Annual Consolidated OAG audit reports 2019',
- 'Annual Consolidated OAG audit reports 2020',
- 'Annual Consolidated OAG audit reports 2021',
- 'Annual Consolidated OAG audit reports 2022',
- 'Gulu DLG Report of Auditor General 2018',
- 'Gulu DLG Report of Auditor General 2019',
- 'Gulu DLG Report of Auditor General 2020',
- 'Gulu DLG Report of Auditor General 2021',
- 'Gulu DLG Report of Auditor General 2022',
- 'Kalangala DLG Report of Auditor General 2018',
- 'Kalangala DLG Report of Auditor General 2019',
- 'Kalangala DLG Report of Auditor General 2020',
- 'Kalangala DLG Report of Auditor General 2021',
- 'Kalangala DLG Report of Auditor General 2022',
- 'KCCA Report of Auditor General 2018',
- 'KCCA Report of Auditor General 2019',
- 'KCCA Report of Auditor General 2020',
- 'KCCA Report of Auditor General 2021',
- 'KCCA Report of Auditor General 2022',
- 'MAAIF Report of Auditor General 2019',
- 'MAAIF Report of Auditor General 2021',
- 'MAAIF Report of Auditor General 2022',
- 'MAAIF Report of Auditor General 2020',
- 'MWTS Report of Auditor General 2019',
- 'MWTS Report of Auditor General 2020',
- 'MWTS Report of Auditor General 2021',
- 'MWTS Report of Auditor General 2022']
-
-files = {'Consolidated':{'Consolidated Annnual Report':['Annual Consolidated OAG audit reports 2018',
-                                                        'Annual Consolidated OAG audit reports 2019',
-                                                        'Annual Consolidated OAG audit reports 2020',
-                                                        'Annual Consolidated OAG audit reports 2021',
-                                                        'Annual Consolidated OAG audit reports 2022']},
-        'District':{'Gulu':['Gulu DLG Report of Auditor General 2018',
-                            'Gulu DLG Report of Auditor General 2019',
-                            'Gulu DLG Report of Auditor General 2020',
-                            'Gulu DLG Report of Auditor General 2021',
-                            'Gulu DLG Report of Auditor General 2022'],
-                    'Kalangala':['Kalangala DLG Report of Auditor General 2018',
-                                 'Kalangala DLG Report of Auditor General 2019',
-                                 'Kalangala DLG Report of Auditor General 2020',
-                                 'Kalangala DLG Report of Auditor General 2021',
-                                 'Kalangala DLG Report of Auditor General 2022'],
-                    'Kampala':['KCCA Report of Auditor General 2018',
-                               'KCCA Report of Auditor General 2019',
-                               'KCCA Report of Auditor General 2020',
-                               'KCCA Report of Auditor General 2021',
-                               'KCCA Report of Auditor General 2022']},
-        'Ministry':{'Agriculture, Animal Industry and Fisheries':['MAAIF Report of Auditor General 2019',
-                                                                  'MAAIF Report of Auditor General 2020',
-                                                                  'MAAIF Report of Auditor General 2021',
-                                                                  'MAAIF Report of Auditor General 2022'],
-                    'Works and Transport':['MWTS Report of Auditor General 2019',
-                                           'MWTS Report of Auditor General 2020',
-                                           'MWTS Report of Auditor General 2021',
-                                           'MWTS Report of Auditor General 2022']
-                                           }
-        }
-new_files = {'Consolidated': ['Annual Consolidated OAG 2024',
- 'Annual Consolidated OAG 2023',
- 'Annual Consolidated OAG 2022',
- 'Annual Consolidated OAG 2021',
- 'Annual Consolidated OAG 2020',
- 'Annual Consolidated OAG 2019',
- 'Annual Consolidated OAG 2018'],
- 'Local Government': ['Alebtong District Local Government  2023',
- 'Amuru District Local Government  2023',
- 'Apac District Local Government  2023',
- 'Budaka District Local Government   2023',
- 'Bugiri District Local Government  2022',
- 'Bugweri District Local Government  2022',
- 'Buhweju District Local Government  2023',
- 'Bukomansimbi District Local Government  2022',
- 'Bukwo District Local Government  2023',
- 'Bulambuli District Local Government  2023',
- 'Buliisa District Local Government  2023',
- 'Bundibugyo District Local Government  2023',
- 'Bunyangabu District Local Government  2023',
- 'Busia District Local Government  2023',
- 'Butambala District Local Government  2023',
- 'Buyende District Local Government  2022',
- 'Gomba District Local Government  2022',
- 'Gulu District Local Government  2018',
- 'Gulu District Local Government  2019',
- 'Gulu District Local Government  2020',
- 'Gulu District Local Government  2021',
- 'Gulu District Local Government  2022',
- 'Gulu District Local Government  2023',
- 'Hoima District Local Government  2023',
- 'Ibanda District Local Government  2023',
- 'Iganga District Local Government  2022',
- 'Isingiro District Local Government  2023',
- 'Kaabong District Local Government  2023',
- 'Kabale District Local Government  2023',
- 'Kabarole District Local Government  2023',
- 'Kaberamaido District Local Government  2022',
- 'Kalaki District Local Government  2023',
- 'Kalangala District Local Government  2018',
- 'Kalangala District Local Government  2019',
- 'Kalangala District Local Government  2020',
- 'Kalangala District Local Government  2021',
- 'Kalangala District Local Government  2022',
- 'Kalungu District Local Government  2022',
- 'Kamuli District Local Government  2022',
- 'Kamwenge District Local Government  2023',
- 'Kanungu District Local Government  2023',
- 'Kapchorwa District Local Government  2023',
- 'Kasese District Local Government  2023',
- 'Kasese Municipal Council  2023',
- 'Kassanda District Local Government  2023',
- 'Katakwi District Local Government  2023',
- 'Kazo District Local Government  2023',
- 'KCCA  2018',
- 'KCCA  2019',
- 'KCCA  2020',
- 'KCCA  2021',
- 'KCCA  2022',
- 'Kibaale District Local Government  2023',
- 'Kiboga District Local Government  2023',
- 'Kibuku District Local Government  2023',
- 'Kikuube District Local Government   2023',
- 'Kiruhura District Local Government  2023',
- 'Kiryandongo District Local Government  2023',
- 'Kisoro District Local Government  2023',
- 'Kitagwenda District Local Government  2023',
- 'Kitgum District Local Government  2023',
- 'Kole District Local Government  2023',
- 'Kwania District Local Government  2023',
- 'Kween District Local Government  2023',
- 'Kyankwanzi District Local Government  2023',
- 'Kyegegwa District Local Government  2023',
- 'Kyenjojo District Local Government  2023',
- 'Kyotera District Local Government  2023',
- 'Lamwo District Local Government  2023',
- 'Lira District Local Government 2023',
- 'Luuka District Local Government  2022',
- 'Lwengo District Local Government  2022',
- 'Lyantonde District Local Government  2022',
- 'Manafwa District Local Government  2023',
- 'Masaka District Local Government  2022',
- 'Masindi District Local Government  2023',
- 'Mayuge District Local Government  2022',
- 'Mbale District Local Government   2023',
- 'Mbarara District Local Government  2023',
- 'Mitooma District Local Government  2023',
- 'Moyo District Local Government 2023',
- 'Mubende District Local Government  2022',
- 'Nakaseke District Local Government  2023',
- 'Namayingo District Local Government  2022',
- 'Namutumba District Local Government  2022',
- 'Napak District Local Government 2023',
- 'Ntoroko District Local Government  2023',
- 'Ntungamo District Local Government 2023',
- 'Nwoya District Local Government  2023',
- 'Obongi District Local Government  2023',
- 'Omoro District Local Government  2023',
- 'Pallisa District Local Government  2023',
- 'Rakai District Local Government  2022',
- 'Rubanda District Local Government  2023',
- 'Rubirizi District Local Government 2023',
- 'Rukiga District Local Government  2023',
- 'Rukungiri District Local Government  2023',
- 'Rwampara District Local Government ,2023',
- 'Sheema District Local Government  2023',
- 'Sironko District Local Government  2023',
- 'Terego District Local Government  2023',
- 'Tororo District Local Government   2023',
- 'Bugiri District Local Government  2023',
- 'Bugweri District Local Government  2023',
- 'Bukomansimbi District Local Government  2023',
- 'Buyende District Local Government  2023',
- 'Gomba District Local Government  2023',
- 'Iganga District Local Government  2023',
- 'Kaberamiado District Local Government  2023',
- 'Kalangala District Local Government  2023',
- 'Kalungu District Local Government 2023',
- 'Kamuli District Local Governmnent 2023',
- 'Koboko District Local Government  2023',
- 'Luuka District Local Government  2023',
- 'Lwengo District Local Government 2023',
- 'Lyantonde District Local Government  2023',
- 'Madi Okollo District Local Government  2023',
- 'Maracha District Local Government  2023',
- 'Masaka District Local Government  2023',
- 'Mayuge District Local Government  2023',
- 'Mubende District Local Government 2023',
- 'Namayingo District Local Government  2023',
- 'Namisindwa District Local Government  2023',
- 'Namutumba District Local Government  2023',
- 'Napak District Local Government  2023',
- 'Nebbi District Local Government  2023',
- 'Ntoroko District Local Government 2023',
- 'Packwach District Local Government  2023',
- 'Pader District Local Government  2023',
- 'Rakai District Local Government 2023',
- 'Yumbe District Local Government  2023',
- 'Zombo District Local Government  2023'],
- 'Ministry, Department and Agency': ['Ministry of Agriculture, Animal Industry and Fisheries 2019',
- 'Ministry of Agriculture, Animal Industry and Fisheries 2021',
- 'Ministry of Agriculture, Animal Industry and Fisheries 2022',
- 'Ministry of Defence and Veteran Affairs (MoDVA) 2023',
- 'Ministry of Health 2023',
- 'Ministry of Internal Affairs 2023',
- 'Ministry of Justice and Constitutional Affairs 2023',
- 'Ministry of Lands, Housing and Urban Development (MOLHUD) 2023',
- 'Ministry of Works and Transport (MoWT)   2021',
- 'Ministry of Works and Transport (MoWT)   2022',
- 'Ministry of Works and Transport (MoWT)  2019',
- 'Ministry of Works and Transport (MoWT)  2020',
- 'National Animal Genetic Resource Centre and Data Bank   2023',
- 'Office of the President  2023',
- 'Uganda Coffee Development Authority (UCDA) 2023',
- 'Uganda Cotton Development Organization  2023',
- 'Uganda Country Coordinating Mechanism (UCCM)  2022',
- 'Uganda Police Force 2023',
- 'Uganda Prisons Service (UPS)  2023',
- 'Uganda Registration Services Bureau - Liquidation 2023',
- 'Ministry of Agriculture, Animal Industry and Fisheries 2020',
- 'Ministry of Local Government (MoLG)  2023',
- 'Ministry of Works and Transport (MoWT)  2023',
- 'Uganda Civil Aviation Authority (UCAA)  2023',
- 'Uganda National Roads Authority (UNRA)  2023',
- 'Uganda Railway Corporation (URC)  2023',
- 'Uganda Road Fund (URF)  2023'],
- 'Project':['Agriculture Cluster Development Project IDA Credit 56110-UG  2023',
- 'Agriculture Value Chain Development Project (AVCDP)  2023',
- 'Albertine Region Sustainable Development Project (ARSDP) 2023',
- 'East Africas Centers of Excellence for Skills and Tertiary Education in Biomedical Sciences Phase1 2023',
- 'GAVI the Vaccine Alliance  Health Systems Strengthening Coverage & Equity  2023',
- 'GAVI the Vaccine Alliance COVID-19 Vaccine Delivery Support Early Access Window  2023',
- 'National Oil Palm Project (NOPP) IFAD  2023',
- 'Uganda Spain Debt SWAP (USDP)  2023',
- 'GAVI the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023'],
- 'Hospital':['Entebbe Regional Referral Hospital 2023',
- 'Gulu Regional Referral Hospital 2023',
- 'Kawempe National Referral Hospital 2023',
- 'Kiruddu National Referral Hospital 2023',
- 'Lira Regional Referral Hospital 2023',
- 'Masaka Regional Referral Hospital 2022',
- 'Mbale Regional Referral Hospital 2023',
- 'Mbarara Regional Referral Hospital 2023',
- 'Moroto Regional Referral Hospital 2023',
- 'Mubende Regional Referral Hospital 2022',
- 'Mulago National Referral Hospital 2023',
- 'Mulago Specialized Women and Neonatal Hospital 2023',
- 'Soroti Regional Referral Hospital 2023',
- 'Masaka Regional Referral Hospital 2023',
- 'Mubende Regional Referral Hospital 2023'],
- 'Thematic': ['Bugdet Performance Thematic  Report 2023',
- 'Parish Development Model Thematic Report 2023',
- 'Public Financial Management System Thematic Report 2023'],
- 'Value for Money': ['Sample of Selected Urban Infrastructure Projects implemented by Gulu City Council 2021',
- 'Delivery of Universal Primary Education Value for money Audit Report 2023',
- 'Education Services for Learners with Special Needs Value for money Audit Report 2023']}

auditqa/retriever.py

@@ -1,56 +0,0 @@
-from qdrant_client.http import models as rest
-from auditqa.process_chunks import getconfig
-from langchain.retrievers import ContextualCompressionRetriever
-from langchain.retrievers.document_compressors import CrossEncoderReranker
-from langchain_community.cross_encoders import HuggingFaceCrossEncoder
-
-model_config = getconfig("model_params.cfg")
-
-def create_filter(reports:list = [],sources:str =None,
-                  subtype:str =None,year:str =None):
-    if len(reports) == 0:
-        print("defining filter for sources:{},subtype:{}".format(sources,subtype))
-        filter=rest.Filter(
-                must=[rest.FieldCondition(
-                        key="metadata.source",
-                        match=rest.MatchValue(value=sources)
-                    ),
-                    rest.FieldCondition(
-                        key="metadata.filename",
-                        match=rest.MatchAny(any=subtype)
-                    ),
-                    #rest.FieldCondition(
-                    #    key="metadata.year",
-                    #    match=rest.MatchAny(any=year)
-                    ])
-    else:
-        print("defining filter for allreports:",reports)
-        filter=rest.Filter(
-                must=[
-                    rest.FieldCondition(
-                        key="metadata.filename",
-                        match=rest.MatchAny(any=reports)
-                    )])
-    
-    return filter
-
-
-def get_context(vectorstore,query,reports,sources,subtype):
-    # create metadata filter
-    filter = create_filter(reports=reports,sources=sources,subtype=subtype)
-
-    # getting context
-    retriever = vectorstore.as_retriever(search_type="similarity_score_threshold", 
-                                         search_kwargs={"score_threshold": 0.4, 
-                                                        "k": int(model_config.get('retriever','TOP_K')), 
-                                                        "filter":filter})
-    # re-ranking the retrieved results
-    model = HuggingFaceCrossEncoder(model_name=model_config.get('ranker','MODEL'))
-    compressor = CrossEncoderReranker(model=model, top_n=int(model_config.get('ranker','TOP_K')))
-    compression_retriever = ContextualCompressionRetriever(
-            base_compressor=compressor, base_retriever=retriever
-        )
-    context_retrieved = compression_retriever.invoke(query)
-    print(f"retrieved paragraphs:{len(context_retrieved)}")
-
-    return context_retrieved

auditqa/sample_questions.py

@@ -1,59 +0,0 @@
-
-OLD_QUESTIONS = {
-    "MoWT Related Questions": [
-        "Has construction or maintenance of community access roads done?",
-        "What are the challenges with compensations by the Standard Gauge Railway (SGR) Project?",
-        "What was the revenue performance of the ministry in 2019, and what accounts for this performance?"
-        "What are the challenges related to land compensation in the ministry?",
-        "How much was mischarged in expenditure within the ministry for 2022?",
-        "What are the recurring audit issues in the ministry over the last five years?",],   
-    "MAAIF Related Questions":["What are the challenges in managing court awards and compensations?",
-                       "What are the key issues in asset management within the ministry?", 
-                       "How much has the ministry lost due to mischarges/diversion of funds over the last five years?",
-                       "What are the striking issues in the management of public land in the district?",
-                       "What are the recurring audit issues in the ministry over the last five years?",],
-
-    "Kampala Related Questions":["How much was budgeted and released for Project 1253 Kampala Road Rehabilitation, and what were the audit findings in 2018?",
-                                 "What has been the trend of domestic arrears in the district over the last five years, and what explains this trend?",
-                                 "What were the audit findings on nugatory expenditure due to interest on delayed payments in 2020?",
-                                 "What are the salient challenges with compliance with legislation in the district over the last five years?",
-                                 "What are the challenges in the management of pension and gratuity in KCCA?", ],
-
-    "Kalangala Related Questions":["What has been the trend of local revenue performance in the district over the last five years?",
-                                   "What are the challenges of managing PDM activities in the district?",
-                                   "How much was lost in 2021 due to the payment of salaries using incorrect scales?",
-                                   "How much was lost in 2021 due to the use of incorrect budget and expenditure codes?",
-                                   "What are the salient procurement issues in the district over the last five years?",],
-    
-    "Gulu Related Questions":["What were the audit findings for the construction of the Low-Cost Sealing of Laroo-Pageya Road 1 Km from the June 2018 audit report?",
-                              "How much local revenue was collected in FY2019/2020?",
-                              "What are the challenges related to the management of public land in the district over the last five years?",
-                              "What is the trend of Gulu’s budget performance over the last five years; budgeted, released, and utilized?",
-                              "What are the challenges with the district payroll management?",],
-    "Consolidated Report Related Question":["What has been the trend of Uganda’s domestic arrears from FY2018/2019 to FY2022/2023?",
-                                            "Which votes registered the biggest arrears?",
-                                            "What problems are associated with high domestic arrears?",
-                                            "Trend of Uganda’s Domestic Debt Stock and Debt to GDP Ratio (FY2018/2019 to FY2022/2023)",
-                                            "What has been the trend of Uganda’s domestic debt stock and Debt to GDP ratio from FY2018/2019 to FY2022/2023?",
-                                            "How much is Uganda’s external debt as of June 2022?",
-                                            "What are the challenges associated with Uganda’s debt state and how can these challenges be addressed?",
-                                            "Challenges with the Government Salary Payroll (Last Five Years)",
-                                            "What are the salient challenges with the government salary payroll in the last five years?",
-                                            "How much has been lost due to mismanagement of the government salary payroll over the last five years?",
-                                            "What are the key findings of the Value for Money Audit on the delivery of Universal Primary Education in Uganda conducted in 2022?",
-                                            "How much was lost due to the mischarge of expenditure and unaccounted-for advances in 2019 audit report?",]}
-QUESTIONS =  {"Sample Questions for any individual report": ["What are the key findings of this audit report?",
-                                                               "What were the most significant areas of non-compliance in this audit?",
-                                                               "Did this audit highlight any issues with financial management or budgeting?",
-                                                               "Were there any procurement or contract management concerns raised in this audit?",
-                                                               "What recommendations were made to improve the performance of the entity audited?",
-                                                               "What risks were identified in this audit?",
-                                                               "Were there any cases of fraud, misappropriation, embezzlement or misuse of public resources detected in this audit?",
-                                                               "How well did the audited entity adhere to its financial and operational targets?",
-                                                               "What were the main internal control weaknesses identified in this audit?",
-                                                               "What actions or follow-up steps are recommended based on the audit findings?",
-                                                               "What are the recurring audit issues identified in this audit report?"],
-               "Exploratory Questions":["What are the common audit issues identified across various sectors, entities, or programs?",
-                                        "Which entities had a qualified audit opinion and what was the basis of the opinion?",
-                                        "What were the key value-for-money audit findings?",
-                                        "What are the main revenue losses or areas where the government is losing money?"]}

auditqa/utils.py

@@ -1,190 +0,0 @@
-import re
-import logging
-import json
-from langchain.schema import (
-    HumanMessage,
-    SystemMessage,
-)
-import requests
-from datetime import datetime
-from uuid import uuid4
-import random
-
-def save_logs(scheduler, JSON_DATASET_PATH, logs, feedback=None) -> None:
-    """ Every interaction with app saves the log of question and answer, 
-        this is to get the usage statistics of app and evaluate model performances 
-    """
-    try:
-        # We get the timestamp here now because we are simply recording time of logging
-        current_time = datetime.now().timestamp()
-        logs["time"] = str(current_time)
-        
-        # Save feedback (if any)
-        if feedback:
-            logs["feedback"] = feedback
-            logs["record_id"] = str(uuid4())
-
-        # Do some reordering to keep things clean (time up front)
-        field_order = [
-            "record_id",
-            "session_id",
-            "time",  # current log time
-            "session_duration_seconds",
-            "client_location",
-            "platform",
-            "system_prompt",
-            "sources",
-            "reports",
-            "subtype",
-            "year",
-            "question",
-            "retriever",
-            "endpoint_type",
-            "reader",
-            "docs",
-            "answer",
-            "feedback"
-        ]
-        ordered_logs = {k: logs.get(k) for k in field_order if k in logs}
-
-        with scheduler.lock:
-            with open(JSON_DATASET_PATH, 'a') as f:
-                json.dump(ordered_logs, f)
-                f.write("\n")
-                logging.info("logging done")
-    except Exception as e:
-        raise
-        
-
-def get_message_template(type, SYSTEM_PROMPT, USER_PROMPT):
-    if type == 'NVIDIA':
-        messages =  [{"role": "system", "content": SYSTEM_PROMPT},
-                {"role":"user","content":USER_PROMPT}]
-    elif type == 'DEDICATED':
-        messages = [
-                 SystemMessage(content=SYSTEM_PROMPT),
-                 HumanMessage(content=USER_PROMPT),]
-    elif type == 'SERVERLESS':
-        messages = [
-                 SystemMessage(content=SYSTEM_PROMPT),
-                 HumanMessage(content=USER_PROMPT),]
-    elif type == 'INF_PROVIDERS':
-        messages =  [{"role": "system", "content": SYSTEM_PROMPT},
-                {"role":"user","content":USER_PROMPT}]
-    else:
-        logging.error("No message template found")
-        raise
-    
-    return messages
-
-
-def make_html_source(source,i):
-    """
-    takes the text and converts it into html format for display in "source" side tab
-    """
-    meta = source.metadata
-    content = source.page_content.strip()
-
-    name = meta['filename']
-    card = f"""
-        <div class="card" id="doc{i}">
-            <div class="card-content">
-                <h2>Doc {i} - {meta['filename']} - Page {int(meta['page'])}</h2>
-                <p>{content}</p>
-            </div>
-            <div class="card-footer">
-                <span>{name}</span>
-                <a href="{meta['filename']}#page={int(meta['page'])}" target="_blank" class="pdf-link">
-                    <span role="img" aria-label="Open PDF">🔗</span>
-                </a>
-            </div>
-        </div>
-        """
-
-    return card
-
-
-def parse_output_llm_with_sources(output):
-    # Split the content into a list of text and "[Doc X]" references
-    content_parts = re.split(r'\[(Doc\s?\d+(?:,\s?Doc\s?\d+)*)\]', output)
-    parts = []
-    for part in content_parts:
-        if part.startswith("Doc"):
-            subparts = part.split(",")
-            subparts = [subpart.lower().replace("doc","").strip() for subpart in subparts]
-            subparts = [f"""<a href="#doc{subpart}" class="a-doc-ref" target="_self"><span class='doc-ref'><sup>{subpart}</sup></span></a>""" for subpart in subparts]
-            parts.append("".join(subparts))
-        else:
-            parts.append(part)
-    content_parts = "".join(parts)
-    return content_parts
-
-
-def get_client_ip(request=None):
-    """Get the client IP address from the request context"""
-    try:
-        if request:
-            # Try different headers that might contain the real IP
-            ip = request.client.host
-            # Check for proxy headers
-            forwarded_for = request.headers.get('X-Forwarded-For')
-            if forwarded_for:
-                # X-Forwarded-For can contain multiple IPs - first one is the client
-                ip = forwarded_for.split(',')[0].strip()
-            
-            logging.debug(f"Client IP detected: {ip}")
-            return ip
-    except Exception as e:
-        logging.error(f"Error getting client IP: {e}")
-    return "127.0.0.1"
-
-
-def get_client_location(ip_address) -> dict | None:
-    """Get geolocation info using ipapi.co"""
-    # Add headers so we don't get blocked...
-    headers = {
-        'User-Agent': 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/91.0.4472.124 Safari/537.36'
-    }
-    try:
-        response = requests.get(
-            f'https://ipapi.co/{ip_address}/json/',
-            headers=headers,
-            timeout=5
-        )
-        if response.status_code == 200:
-            data = response.json()
-            # Add random noise between -0.01 and 0.01 degrees (roughly ±1km)
-            lat = data.get('latitude')
-            lon = data.get('longitude')
-            if lat is not None and lon is not None:
-                lat += random.uniform(-0.01, 0.01)
-                lon += random.uniform(-0.01, 0.01)
-            
-            return {
-                'city': data.get('city'),
-                'region': data.get('region'),
-                'country': data.get('country_name'),
-                'latitude': lat,
-                'longitude': lon
-            }
-        elif response.status_code == 429:
-            logging.warning(f"Rate limit exceeded. Response: {response.text}")
-            return None
-        else:
-            logging.error(f"Error: Status code {response.status_code}. Response: {response.text}")
-            return None
-            
-    except requests.exceptions.RequestException as e:
-        logging.error(f"Request failed: {str(e)}")
-        return None
-
-
-def get_platform_info(user_agent: str) -> str:
-    """Get platform info"""
-    # Make a best guess at the device type
-    if any(mobile_keyword in user_agent.lower() for mobile_keyword in ['mobile', 'android', 'iphone', 'ipad', 'ipod']):
-        platform_info = 'mobile'
-    else:
-        platform_info = 'desktop'
-            
-    return platform_info

reports/Annual Consolidated OAG audit reports 2018/Annual Consolidated OAG audit reports 2018.pdf

@@ -1,3 +0,0 @@
-version https://git-lfs.github.com/spec/v1
-oid sha256:e84138dbc5d1d543099a3524d47f2b1b29aa4eb4cbe89e45190823b46cdb9761
-size 10161785

reports/Annual Consolidated OAG audit reports 2019/Annual Consolidated OAG audit reports 2019.pdf

@@ -1,3 +0,0 @@
-version https://git-lfs.github.com/spec/v1
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-size 34419001

reports/Annual Consolidated OAG audit reports 2020/Annual Consolidated OAG audit reports 2020.pdf

@@ -1,3 +0,0 @@
-version https://git-lfs.github.com/spec/v1
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-size 27321569

reports/Annual Consolidated OAG audit reports 2021/Annual Consolidated OAG audit reports 2021.pdf

@@ -1,3 +0,0 @@
-version https://git-lfs.github.com/spec/v1
-oid sha256:615763325adbc2eed01f4dcf78868feb76c5c3f9cad97536d566ec4e8436aa9c
-size 11569659

reports/Annual Consolidated OAG audit reports 2022/Annual Consolidated OAG audit reports 2022.pdf

@@ -1,3 +0,0 @@
-version https://git-lfs.github.com/spec/v1
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-size 10705735

reports/Gulu DLG Report of Auditor General 2018/Gulu DLG Report of Auditor General 2018.md

@@ -1,860 +0,0 @@
-OFFICE OF THE AUDITOR GENERAL  
-THE REPUBLIC OF UGANDA  
-OFFICE OF THE AUDITOR GENERAL  
-UGANDA
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202018/img-0615.jpg)
-
-# REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT
-
-**FOR THE YEAR ENDED 30 TH JUNE 2018**
-
----
-
-# TABLE OF CONTENTS
-
-Page
-
-Opinion - 4  
-Key Audit Matters - 5  
-  1.0 Performance of Youth Livelihood programme - 5  
-  1.1 Funding of the Programme - 6  
-  1.2 Non-compliance with the Repayment Schedule - 6  
-  1.3 Failure to transfer recovered funds to the recovery account in BOU - 7  
-  1.4 Inspection of Performance of Youth projects - 7  
-  2.0 Implementation of the Uganda road Funds - 7  
-  2.1 Budget Performance - 8  
-  2.2 Status of Implementation - 9  
-    2.2.1 Routine Manual Maintenance - 9  
-    2.2.2 Routine mechanized maintenance - 9  
-    2.2.3 Periodic Maintenance - 9  
-  3.0 Contingent Liability - 10  
-  4.0 Unpaid Pension and Gratuity Arrears - 10  
-  5.0 Payables - 10  
-  6.0 Incomplete and abandoned works - 11  
-Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub 6.1  
-County - 11  
-  6.2 Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km - 12  
-  7.0 Non-Disbursement of YLP funds for financial year 2017/18 - 13  
-  8.0 Non-Assessment of Taxable Revenue - 14  
-Summary of exceptions raised in the PPDA audit report of the district for the 9.0  
-financial year ended 30 th June, 2018 - 14  
-Other Information - 14  
-REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 17  
-  10.0 Management of Natural Resources - 17  
-  10.1 Unlicensed Activities on Natural resources - 17  
-  11.0 Establishment of the Physical Planning Committee - 18  
-  11.1 Performance of the Physical Planning Committee - 18
-
----
-
-  11.2 Non Budgeting for the Physical Planning Committee Activities - 19  
-  12.0 Management of Road Equipment - 19  
-  12.1 Failure to maintain road equipment records - 19  
-  12.2 Non-functional/ Grounded Equipment - 20  
-  13.0 Status of Basic Medical Equipment - 21  
-  13.1 Failure to record medical equipment in the district assets register - 21  
-  14.0 Missing Procurement Records - 21  
-Appendix I: Noncompliance with the repayment schedule - 23  
-Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF) - 27  
-Appendix III: Non- disbursement of Youth funds for FY 2017-18 - 31  
-Appendix IV: PPDA Procurement Audit Findings - 32  
-Appendix V: Status of Medical Equipment in Awach HC IV - 40  
-Appendix VI: Missing records on Procurement Action files - 41
-
----
-
-| **Acronym** | **Meaning** |  
-|---|---|  
-| BOU | Bank of Uganda |  
-| DLG | District Local Government |  
-| DMO | District Medical Officer |  
-| DRC | District Road Committee |  
-| EMHS | Essential Medicines and Health Supplies |  
-| HC IV | Health Center Four |  
-| ICT | Information Communication Technology |  
-| IESBA | International Ethics Standards Board for Accountants |  
-| INTOSAI | International Organization of Supreme Audit Institutions |  
-| ISSAI | International Standards of Supreme Audit Institution |  
-| LGFAM | Local Governments Financial and Accounting Manual 2007 |  
-| LGFAR | Local Governments Financial and Accounting Regulations 2007 |  
-| MMHS | Management of Medicines Health Supply |  
-| MoESTS | Ministry of Education Science and Technology and Sports |  
-| MoFPED | Ministry of Finance Planning and Economic Development |  
-| NMS | National Medical Stores |  
-| PFMA | Public Finance Management Act 2015 |  
-| PPDA | Public Procurement and Disposal of Assets |  
-| **RTI** | Rural Transport Infrustructure |  
-| UGX | Uganda Shillings |  
-| UPE | Universal Primary Education |  
-| URA | Uganda Revenue Authority |  
-| URF | Uganda Road Fund |  
-| VAT | Value Added Tax |  
-| WHT | Withholding Tax |  
-| YIGs | Youth Intrest Groups |  
-| YLP | Youth Livelihood Programme |  
-
-
----
-
-# REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT
-
-**FOR THE YEAR ENDED 30 TH JUNE, 2018**
-
-# THE RT. HON. SPEAKER OF PARLIAMENT
-
-# Opinion
-
-I have audited the accompanying financial statements of Gulu District Local Government which comprise the statement of Financial Position as at 30 th June 2018, and  
-the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the financial statements ,including a summary of significant accounting policies .
-
-In my opinion, the financial statements of Gulu district local government for the year ended 30 th June 2018 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management, 2015 and the Local Government Financial and Accounting Manual, 2007.
-
-# Basis for Opinion
-
-I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
-
----
-
-# Key Audit Matters
-
-Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters.
-
-I have determined the matters described below as the key communicated in my report.
-
-**1.0**
-
-# Performance of Youth Livelihood programme
-
-audit matters to be
-
-The Youth Livelihood Programme (YLP) is a Government Programme being imple- mented under the Ministry of Gender, Labour and Social Development (MoGLSD). The programme, which started in the financial year 2014-2015, was to respond to the existing challenge of unemployment among the Youths.
-
-The programme, which is implemented through the District provides support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities initiated by youth groups.
-
-The audit focused on an amount of UGX.372, 635,500 disbursed in the Financial Year; 2014/2015 whose recovery period of three years had expired by 30 th June
-
-2018. The audit procedures performed focused on ascertaining the following;
-
-- Whether all funds budgeted for YLP during the period under review were actually released and used only for the program.
-- Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.
-- Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda to be disbursed to other Youth Livelihood Groups (YLGs) in accordance with the revolving funding model and
-- Whether on a sample basis the funded projects do exist and are operating.
-
----
-
-**1.1**
-
-# Funding of the Programme.
-
-A review of the approved budget  
-for the YLP program revealed that whereas the District had budgeted for a total amount of UGX.389,197,196 for the financial year 2014/2015, only UGX.372,635,500 (96%) was released resulting in a shortfall of UGX.16,561,696 (4%). Consequently, out of the planned 53 projects/youth interest groups, only 51 were actually funded.
-
-This undermined the intended objective of responding to the challenge of unemploy- ment amongst the Youths. In his response the Accounting Officer through the district YLP focal point person explained that they wrote to the Ministry of Gender, Labour and Social Development expressing concern for the budget cuts.
-
-I advised the Accounting Officer to engage all the relevant authorities to ensure that adequate resources are allocated to the program so as to attain the programme objectives.
-
-**1.2**
-
-# Non-compliance with the Repayment Schedule
-
-The Documentation review revealed the repayment was not in line with the agreed repayment schedules. It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.372,635,500 by close of the financial year 2017/2018, only UGX.90,844,850 (24%) was collected leaving a balance of UGX.281,790,650 (76%) outstanding as shown in **appendix I**
-
-Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund.
-
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-
-**1.3**
-
-# Failure to transfer recovered funds to the recovery account in BOU.
-
-A review of the bank statements of the YLP Recovery account No. 07547680004 in Bank of Africa, revealed that all the collected amount of UGX.90,844,850, had been transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18.
-
-This undermines the effective implementation of the program and the ultimate goal of creating employment for the youth. The Accounting Officer stated that he was in the process of transferring the funds to the National Revolving Fund Collection Account.
-
-I advised the Accounting Officer to ensure that recovered funds are always promptly transferred to the recovery Account in Bank of Uganda.
-
-**1.4**  
-**Inspection of Performance of Youth projects**  
-Physical inspection was carried out on two selected projects namely Oroko Wapwoyo Luluta Produce buying and selling Group and Adak Alliance Piggery Project to ascertain whether they were in existence and executed in accordance with the operational guidelines. It was observed that the groups had disintegrated. Lack of monitoring/supervision led to disintegration of groups and poor recovery.
-
-The Accounting Officer explained that efforts had been put in place to involve grass root leaders (LCI, LCII, Parish Chiefs, PISO, GISO, Sub County Chiefs) , to improve in monitoring and supervision and mobilize the youth groups for timely recovery.
-
-I advised the Accounting Officer to enhance mobilization and monitoring for effective programme implementation.
-
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-
-year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council.
-
-It has been observed over years that planned and budgeted for activities of a number of Local Governments are not implemented thereby affecting service delivery.
-
-During the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement the planned activities under Uganda road fund. The focus was put on the planned major outputs under Uganda Road Fund  
-which greatly impact on service delivery in the Local Governments.
-
-Consequently, I developed specific audit procedures which included to ascertain whether;
-
-- The budgeted URF releases for Local Governments for the year under review were actually received ;
-- The planned URF outputs were achieved;
-
-Based on the procedures performed, the following observations were made;
-
-# 2.1 Budget Performance
-
-A total of UGX.471,595,450 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and mechanical imprest activities on several District Roads using Road gangs and the force Account mechanism. However, the district received UGX.470, 118,922(99.7%) resulting into a deficit of UGX.1, 476,528 the deficit constituted 0.3% of the budgeted amount.
-
----
-
-# 2.2 Status of Implementation
-
-A review of planned outputs against actual performance is as shown in **appendix II**
-
-# 2.2.1 Routine Manual Maintenance
-
-A total of 322.6 kms at an estimated cost of UGX.98, 175,796 was planned to be undertaken. However, audit revealed that 303kms were actually undertaken at a cost of UGX.63,756,444 leading to a shortfall of 19.6km in length and an unspent balance of UGX.17,955,276 (18%).
-
-On inspection, it was observed that all the planned roads were worked on other than Awac – Paibona Road (19.6Km). The Acting District Engineer explained that the road was in a very poor state that could not be handled by Road Gangs and the District roads committee (DRC) decided to rollover the road to be maintained in F/Y 2018/19 under periodic mechanised maintenance.
-
-I advised the Accounting Officer to always ensure proper planning to ensure effective service delivery.
-
-# 2.2.2 Routine mechanized maintenance
-
-A total of 58.5 kms at an estimated cost of UGX. 229,076,844 was planned to be revealed 59.4 kms were actually undertaken at a cost of coverage of 0.9kms in road length.
-
-that works were well implemented as shown in
-
-| undertaken. However, audit  UGX. 229,077,320 leading to extra inspection, it was observed pictures below: On |||||  
-|---|---|---|---|---|  
-| Section of Negri-Paiminano-Lalem road |^|<| Section of Pageya-Omel road |^|<|  
-
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202018/img-0116.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202018/img-0117.jpg)
-
----
-
-# 3.0 Contingent Liability
-
-Included in the statement of contingent liabilities and guarantees on page 41 is UGX.6, 000,000,000 relating to damages awarded by court for unlawful dismissal of Parish Chiefs by the district. Consequently, a number of district assets have been auctioned as a result of accumulated domestic arears arising out of court cases.
-
-The Accounting Officer explained that the negotiations were underway with the relevant stakeholders to have the liability reduced.
-
-I advised the Accounting Officer to engage the Ministry of Finance Planning And Economic development and the Ministry of Local Government to make a budget provision for clearing the outstanding domestic arrears.
-
-**4.0**
-
-# Unpaid Pension and Gratuity Arrears
-
-Included in the statement of Financial Position on page 15 and note 23 of the financial statements is UGX.697,871,140 in respect of Pension and gratuity Arrears. The accumulation of pension and gratuity arrears exposes challenges to the retired civil servants while delayed settlement of salary arrears demotivates staff. The Accounting Officer explained that UGX.33, 417,443 of the outstanding Arrears had been cleared but in the system, the amount had not yet been offset. He further indicated that the outstanding arrears would be cleared when budget provision is made by MoFPED.
-
-# 5.0 Payables
-
-Included in the figure for payables in the statement of Financial Position on page 15 and note 22 on page 34 of the Financial Statements is UGX.1,191,005,956 relating to trade creditors, sundry creditors and withholding tax. Included in the sundry creditors is UGX.266, 421,925 relating to completed NUDEIL projects that remained unpaid pending approval by USAID dating as far back as 2010.  
-Outstanding obligations expose the district to the risk of litigation and its associated costs.
-
----
-
-**6.0**
-
-# Incomplete and abandoned works
-
-**6.1**
-
-# Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County
-
-The district signed a contract with M/S Deg Bedo Co Limited for renovation and expansion of OPD in Lugore HCII Palaro Sub County under contract reference no Gulu508/Wrks/17-18/00005 at a contract sum of UGX.47,558,600 with a start and end date of 3 rd May 2018 and 30 th June 2018 respectively.
-
-However, audit inspection carried out on 24 th October 2018 revealed that the project was incomplete and the contractor had abandoned the site as shown in the pictures below;
-
-|||  
-|---|---|  
-| Abandoned contractor items in one of the incomplete rooms. |<|  
-| Front view of the OPD | Back view of the OPD |  
-
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202018/img-0120.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202018/img-0121.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202018/img-0122.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202018/img-0123.jpg)
-
----
-
-scope work to fit within the available funds and the outstanding works were rolled over to financial year 2018/2019.
-
-I advised the Accounting Officer to adequately plan and budget for works to ensure timely service delivery.
-
-**6.2**
-
-# Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km
-
-The district awarded a contract to Pehan Construction Ltd for Low Cost Sealing of Laroo- Pageya Road 1 Km section at a contract sum of UGX.498,646,112 funded by RTI under procurement reference No Gulu508/wrks/2017-18/00008 with a start and end date of 31 st May 2018 and 30 th June 2018 respectively.
-
-However, audit inspection conducted on 25 th October 2018 revealed the following lapses;
-
-- The project was not complete yet its contract end date had long expired with no evidence of contract extension.
-- No billboards were raised in respect of the project and no response was obtained to the effect. In this case the roads inspector explained that they were yet to be raise by the contractor.
-- Environmental concerns had not been addressed since trees had not been planted along the road as provided for in the Bills of Quantities.
-- The main activities that were thoroughly done were bush clearing, road reshaping and road base construction.
-- It was noted that the contractor had put primer on some section of the road (0.5Km from Laroo to Pageya) but did not spread/cover it with stone chippings and as a result, the primer had been washed away.
-- The actual distance where bush clearing, road reshaping and base construction done was only 0.9Km not 1km as planned.
-- The procurement action file and contract management file were not availed and as a result, the contract supervisor could not be identified and interviewed. The amount for design and supervision worth UGX.42, 776,407 had been fully paid yet the contractor had only performed one part of the contract; that is design but supervision had not been fully performed.
-- The absence of the contractor on site and evidence of on-going works was a clear indication that the project had been abandoned as seen in the pictures below;
-
----
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202018/img-0126.jpg)
-
-Area meant to be sealed along the contracted road
-
-## Source:
-
-## Field
-
-## Inspection on 25/10/2018
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202018/img-0127.jpg)
-
-Section of the road where work was partially done
-
-The delayed completion of works not only leads to waste of government resources but also hampers service delivery to the communities.  
-The Accounting Officer explained that the contract had been extended for five (05) months to allow the contractor complete the works but no evidence was availed to confirm the extension.
-
-I advised the Accounting Officer to expedite the process of the project completion for timely service delivery.  
-**7.0**
-
-# Non-Disbursement of YLP funds for financial year 2017/18
-
-Section 2 of the project funds access criteria document states that the YLP Support will be accessed by Youth Groups that will have expressed interest, passed the beneficiary selection criteria, and generated viable projects that are approved by the District Technical Planning Committee.
-
-It was observed that the 39 th disbursement of UGX.69,515,000 for FY 2017-18 that was released by the Ministry of Gender, Labour and Social Development to the district YLP Account (No.07547680004-Bank of Africa) on 8 th May, 2018 had not been disbursed to the respective approved youth interest groups by the year end and by the time of audit (October 2018) as shown in **Appendix III:**
-
----
-
-I advised the Accounting Officer to streamline the disbursement process and ensure timely disbursement of funds to the approved groups.
-
-**8.0**
-
-# Non-Assessment of Taxable Revenue
-
-Paragraph 4.3 of Local Government Financial and Accounting Manual 2007 provides that the Chief Executive should carry out proper assessment of the council’s revenue regularly. In order for proper assessment to be carried out, the process should start with the enumeration exercise conducted by a team of enumerators who should record all the sources of income for each individual tax payer in the district.
-
-It was however observed that there was no evidence that revenue enumeration and assessments were carried out for all revenue sources. This therefore implies that the budgeted local revenue of UGX.606, 755,700 was not informed.
-
-Consequently, the council was unable to establish and disclose the amount for local revenue billed during the year in the statement of Arrears of revenues accompanying the financial statements.
-
-The Accounting Officer attributed this to staffing gaps mainly for enumerators (the Parish Chiefs) and low capacity of the enumerators since they were not trained on their roles.
-
-I advised the Accounting Officer to ensure that proper assessment of revenue sources is regularly carried out to enable fair estimates to be made.
-
-**9.0** Summary of exceptions raised in the PPDA audit report of the district for** **the financial year ended 30 th June, 2018.**  
-PPDA carried out a procurement audit and the exceptions are included in **appendix**
-
----
-
-In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.
-
-# Management Responsibilities for the Financial Statements
-
-Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government.
-
-The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.  
-In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
-
-The Accounting Officer is responsible for overseeing the District’s financial reporting process.
-
-# Auditor General’s Responsibilities for the audit of the Financial Statements
-
-My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.
-
-- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to
-
----
-
-those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
-- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.
-- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.
-- Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.
-- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
-
-I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
-
----
-
-the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
-
-# Other Reporting Responsibilities
-
-In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.
-
-# REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
-
-The material findings in respect of the compliance criteria for the applicable subject matters are as follows;
-
-# 10.0 Management of Natural Resources
-
-**10.1 Unlicensed Activities on Natural resources**  
-According to Sec. 38(3) of the National Environment Management Act, the authority may, in consultation with the lead agency and the district environment committee, declare any wetland to be a protected Wetland, thereby excluding or limiting human activities in that wetland while Sec.36 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency.
-
-It was observed that the district does not have a register of the licenses issued for activities carried out on gazetted wetlands. Audit inspection revealed that there were a number of activities illegal carried out on various wetlands and forests in form of cultivations, constructions and waste dumping.
-
----
-
-I advised the Accounting Officer to initiate measures to ensure that utilisation of natural resources is in accordance with the law.
-
-**11.0 Establishment of the Physical Planning Committee.**  
-Section 9 of the Physical Planning Act 2010 requires each district council to establish a district physical planning committee, which shall consist of among other members a physical planner in private practice appointed by the council on the advice of the secretary to the Board.
-
-However, it was observed that although the physical planning committee had been established and members appointed, the committee lacked a physical planner in private practice who would be responsible for developing physical plans as required by law. Lack of a qualified physical planner can result into preparation of poor physical plans.
-
-The Accounting Officer explained that these people are few in the job market and attracting them is difficult. He added that poor remuneration in the civil service makes it hard to attract them but he promised that the district would look for the best way to handle the situation.
-
-I advised the Accounting Officer to ensure that a physical planner in private practice is appointed as required by law.  
-**11.1 Performance of the Physical Planning Committee**  
-Section 9 of the Physical Planning Act,2010 outlines the functions of the Physical planning Committee which include among others: preparation of physical development plans; recommending to the district council subdivision of land which may have a significant impact on contiguous land or be in breach of any condition registered against a title deed in respect of such land; approving development applications relating to housing estates, industrial location, schools, petrol stations, dumping sites or sewerage treatment, which may have injurious impact on the environment; hearing appeals lodged by persons aggrieved by decisions made by the district physical planner and lower local physical planning committees; and exercising supervisory powers over all lower planning committees.
-
----
-
-discuss about the operationalization of the committee. No other activities were performed by the committee other than training of the lower physical planning committees that had just been done.
-
-Poor performance of the committee denies the community timely accessibility of services rendered by the committee.
-
-The Accounting Officer in his response stated that all activities of the sector were funded under local revenue which was not forth coming.
-
-I advised the Accounting Officer to equally prioritize the committee when allocating the available resources.
-
-# 11.2 Non Budgeting for the Physical Planning Committee Activities
-
-PART VII, Section 44 of the Physical Planning Act, 2010 provides that all activities of the physical planning committees shall be financed by the local government finances.
-
-However, review of the budget and financial statements of the Council revealed that there was no budget and therefore no expenditure on activities of the committee. Failure to fund activities of the Committees adversely affects their operations.
-
-The Accounting Officer explained that more resources had been allocated to facilitate the activities of the district physical planning committee in the 2019/2020 FY budget.
-
-I advised the Accounting Officer to budget for and fund planned activities of the committee.
-
-# 12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records
-
----
-
-I advised the Accounting Officer to ensure that road equipment records are put in place in accordance with the regulations.
-
-# 12.2 Non-functional/ Grounded Equipment
-
-Section 4h of the guidelines for care and management of road equipment in government ministries, departments and agencies, by ministry of works and transport 2017 provides a step-by-step Repairs Management Process to be followed by users of road equipment.
-
-It was however observed that two equipment were grounded and required major repairs as shown in the pictures below;
-
-||||||||  
-|---|---|---|---|---|---|---|  
-|^||||||^|  
-|^| Grass grown out of the grounded wheel loader |<| Grounded Grader Reg. UG 1830W |<|<|<|  
-
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202018/img-0136.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202018/img-0137.jpg)
-
-It was further noted that the equipment is not properly maintained as there were no defects reports, no reports to indicate that regular checks are carried out, logbooks to guide in utilization were lacking and no system of quality assurance checks carried out either before or after repairs.
-
-An interview with the Assistant Engineering Officer revealed that the funds received were inadequate to handle the required major repairs of the equipment.
-
----
-
-I advised the Accounting Officer to expedite the process of repairing the grounded equipment’s.
-
-# 13.0 Status of Basic Medical Equipment
-
-Section 5.17 of the Service standards & Service delivery standards for the Health Sector, 2016 requires that medical equipment is available and properly maintained to meet the needs of the patient population. However, a review of Awach Health Centre IV departments’ reports and audit inspection revealed that a number of medical equipment was lacking and some was not in fair condition as shown in **Appendix V.**
-
-Consequently, patients are referred to distant Facilities to receive the same services like caesarean section, circumcision and other operations that could be done by a health Centre IV.
-
-The Accounting Officer promised to plan and forward the request to the National Medical Stores for consideration.
-
-**13.1**
-
-# Failure to record medical equipment in the district assets register
-
-The Local Government Financial and Accounting Regulations 2007 section 59 (e) requires local councils to maintain Fixed Assets registers, and this is expounded by the Local Governments Financial and Accounting Manual 2007 section 2.3.1.4. (2).
-
-However, review of the fixed assets register revealed the medical equipment and other assets at the health facility level (Awach HC IV) were not recorded therein.  
-The Accounting Officer provided no response to the issue.
-
----
-
-Contrary to the above, it was noted that procurements worth UGX 356,707,842 lacked appropriate supporting documentation as shown in **Appendix VI.**
-
-There is a possibility that some procurement procedures were not followed during the procurement processes.  
-The accounting officer stated that at the time of audit these documents were still with PPDA.
-
-I advised the Accounting Officer to always keep documents in their principle place.
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202018/img-0140.jpg)
-
-John F.S. Muwanga
-
-# AUDITOR GENERAL
-
-KAMPALA
-
-17 th December, 2018
-
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-
-# Appendix I: Noncompliance with the repayment schedule
-
-| **S/N** | **Project Name** | **Code** | **Disbursed Amounts (Ushs)** | **Amount Recovered** | **Perce ntage Reco very** | **Outstanding Amount** | **Percent age Outsta nding** |  
-|---|---|---|---|---|---|---|---|  
-| 1 | Unyama B Wilobo Wire Ox- Cultivation Project | N091060304001 | 4,700,000 | 1,650,000 | **35** | 3,050,000 | 65 |  
-| 2 | Agung Atem Lwak Youth Ox- Cultivation Project | N091060407001 | 7,691,000 | 4,150,000 | 54 | 3,541,000 | 46 |  
-| 3 | Kal Center Lonyo Tek Vegetable Growers | N091050107001 | 5,000,000 | 0 | 0 | 5,000,000 | 100 |  
-| 4 | Cwinyi Youth Fish Farming Group Oilong Jing | N092020604001 | 4,550,000 | 0 | 0 | 4,550,000 | 100 |  
-| 5 | Lugore Piggery Youth Group | N091040302001 | 7,527,000 | 0 | 0 | 7,527,000 | 100 |  
-| 6 | Corner Ward Ribbe Aye Teko Piggery Youth Group | N091030204001 | 8,000,000 | 3,659,650 | 45.7 | 4,340,350 | 54.3 |  
-| 7 | Agoro Opar Pi Bulu Piggery Youth Group | N091040101001 | 8,877,000 | 0 | 0 | 8,877,000 | 100 |  
-| 8 | Lapeta Vision Ahead Youth Piggery Project | N091060104001 | 5,034,000 | 0 | 0 | 5,034,000 | 100 |  
-| 9 | Te-Ogali Piggery Project | N092060504001 | 8,100,000 | 0 | 0 | 8,100,000 | 100 |  
-| 10 | Pato Ngecani Piggery Project | N092010207001 | 8,280,000 | 2,000,000 | 24.2 | 6,280,000 | 75.8 |  
-| 11 | Peyweka Piggery Project Owak Cac | N092060104001 | 8,200,000 | 1,250,000 | 15.3 | 6,950,000 | 84.7 |  
-| 12 | Loyoboo A Utem Gum Youth Piggery Project | N091060203001 | 6,238,000 | 300,000 | 4.6 | 5,938,000 | 95.4 |  
-| 13 | Piggery Project Owak Youth | N091020102001 | 6,500,000 | 0 | 0 | 6,500,000 | 100 |  
-| 14 | Gweno Twom Tampi Anyim Brick Laying | N092060203001 | 4,500,000 | 800,000 | 17.7 | 3,700,000 | 82.3 |  
-
-
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-
-|| Youth Group |||||||  
-|---|---|---|---|---|---|---|---|  
-| 15 | Ibar Ribe Ber Produce Buying & Selling Youth Group | N092010301001 | 7,100,000 | 1,050,000 | 14.7 | 6,050,000 | 85.3 |  
-| 16 | Atyang Wa Roco Kwo Produce Buying & Selling Group | N092030101001 | 8,200,000 | 3,500,000 | 42.7 | 4,700,000 | 57.3 |  
-| 17 | Oroko Wapwoyo Lutela Produce Buying & Selling Group | N091040203001 | 8,120,000 | 6,800,000 | 83.7 | 1,320,000 | 16.3 |  
-| 18 | Boke Ber Wa Ool Ki Lego Jami Youth Goat Rearing Group | N091030402001 | 8,145,000 | 2,513,200 | 30.8 | 5,631,800 | 69.2 |  
-| 19 | Laminadera Youth Crop Farming | N092020406001 | 6,468,000 | 4,200,000 | 65 | 2,268,000 | 35 |  
-| 20 | Labworomor Youth Farming Group | N092020202001 | 6,320,000 | 500,000 | 8 | 5,820,000 | 92 |  
-| 21 | Cet Kana Youth Piggery Project | N091020204001 | 8,676,000 | 960,000 | 11 | 7,716,000 | 89 |  
-| 22 | Youth Masonry & Brick Laying Project Lawiya Dul | N091020303001 | 6,445,000 | 1,600,000 | 25 | 4,845,000 | 75 |  
-| 23 | Youth Grinding Milling Group Rom Yele Pi Kwo | N092020509001 | 6,505,000 | 0 | 0 | 6,505,000 | 100 |  
-| 24 | Lukodi Youth Produce Buying & Selling Project | N091020601001 | 6,199,000 | 1,300,000 | 21 | 4,899,000 | 79 |  
-| 25 | Ryemocan Youth Produce Dealers Project Latin Nyer | N092040206001 | 7,460,000 | 500,000 | 6.7 | 6,960,000 | 93.3 |  
-| 26 | Youth Produce Buying & Selling Project Opit Mayot Peke | N092040505001 | 8,750,000 | 200,000 | 23 | 8,550,000 | 77 |  
-| 27 | Opwach Dii Cwinyi Youth Produce Buying & Selling Project | N092040104001 | 9,460,000 | 202,500 | 2.1 | 9,257,500 | 97.9 |  
-| 28 | Wan Youth Produce Buying & Selling Project Keto Wutem | N092030403001 | 7,998,000 | 6,000,000 | 75 | 1,998,000 | 25 |  
-
-
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-
-| 29 | Hima Pe Nongi Labedo Youth Produce Buying & Selling Project | N092030308001 | 7,975,000 | 2,350,000 | 29.4 | 5,625,000 | 70.6 |  
-|---|---|---|---|---|---|---|---|  
-| 30 | Oguru Wor Tweroni Youth Produce Buying & Selling Project | N091010401001 | 8,621,500 | 2,043,000 | 23.7 | 6,578,500 | 76.3 |  
-| 31 | Acut Omer Youth Produce Buying & Selling Project | N091010306002 | 8,642,800 | 6,500,000 | 75.2 | 2,142,800 | 24.8 |  
-| 32 | Payuta Straight Talk Youth Group | N091010203001 | 8,050,000 | 5,919,000 | 73.5 | 2,131,000 | 26.5 |  
-| 33 | Paminano Produce Buying & Selling | N091020702001 | 8,020,000 | 6,127,500 | 76.7 | 1,892,500 | 23.3 |  
-| 34 | Obwolo Mic Pa Lacwec Youth Livestock Project | N092020604001 | 8,000,000 | 4,000,000 | 50 | 4,000,000 | 50 |  
-| 35 | Camp Tek Youth Animal Buying & Selling Abili Bedo I | N092020306001 | 8,150,000 | 0 | 0 | 8,150,000 | 100 |  
-| 36 | Kalo Ox- Cultivation Project Awoonyim Wang | N091050302001 | 8,870,000 | 200,000 | 2.2 | 8,670,000 | 97.8 |  
-| 37 | Aremo A Can Yela Animal Traction Youth Group | N092010404001 | 7,100,000 | 650,000 | 9.2 | 6,450,000 | 80.8 |  
-| 38 | Horti Cultural Crop Production Group Acwera United | N092010509002 | 6,800,000 | 1,000,000 | 14.7 | 5,800,000 | 85.3 |  
-| 39 | Piggery Project Patalira Kica Ber | N092060306001 | 7,464,000 | 5,950,000 | 79.7 | 1,514,000 | 20.3 |  
-| 40 | Piggery Project Adak Alliance | N091050305001 | 9,215,000 | 0 | 0 | 9,215,000 | 100 |  
-| 41 | Paminmel Agro Forestry /Tree Nursery Project | N091020503001 | 8,250,000 | 0 | 0 | 8,250,000 | 100 |  
-| 42 | Dino Aol Kilonge Produce Buying & Selling Group | N092050207001 | 7,600,000 | 2,450,000 | 32.2 | 5,150,000 | 67.8 |  
-| 43 | Agro-Business Group Odek Centre | N092050404002 | 7,400,000 | 850,000 | 11.4 | 6,550,000 | 88.6 |  
-| 44 | Waryemo Can Produce Buying & Selling Group Pageya | N091010103001 | 7,332,000 | 1,240,000 | 17 | 6,092,000 | 83 |  
-
-
----
-
-| 45 | Pok Ogali Youth Ox-Cultivation Project | N091040303001 | 6,758,000 | 0 | 0 | 6,758,000 | 100 |  
-|---|---|---|---|---|---|---|---|  
-| 46 | Lakwaya Ox- Cultivation Youth Project | N092040404001 | 6,450,000 | 1,300,000 | 20.1 | 5,150,000 | 79.9 |  
-| 47 | Kiteny Tam Pi Diki Youth Piggery Project | N091040301001 | 8,425,000 | 0 | 0 | 8,425,000 | 100 |  
-| 48 | Lajwatek Progressive Youth Piggery Project | N092020502001 | 7,550,000 | 1,000,000 | 13.2 | 6,550,000 | 86.8 |  
-| 49 | Oguru Produce Buying & Selling | N091020304001 | 7,054,200 | 4,130,000 | 58.5 | 2,924,200 | 41.5 |  
-| 50 | Kulukeno Produce Buying & Selling | N091020501001 | 5,000,000 | 2,000,000 | 40 | 3,000,000 | 60 |  
-| Wanglobo Produce Buying & Selling | N092040305001 | 4,865,000 | 0 | 0 | 4,865,000 | 100 |  
-|| **Total** || **372,635,500** | **90,844,850** | **24.4** | **281,790,650** | **75.6** |  
-
-
-51
-
----
-
-# Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)
-
-| **Met hod** | **Activity/R oad Name** | **Planned Output/ Quantity** | **Actual Output/ Quantity** | **Variance in Output/ quantity** | **Amount Budgeted (UGX))** | **Amount Released (UGX)** | **Amount spent (UGX)** | **Variance (UGX)** | **Mgt Explanation** | **Audit Remarks** |  
-|---|---|---|---|---|---|---|---|---|---|---|  
-| **Periodic Road Maintenance** |<|<|||||||||  
-| **N/A** |||||||||||  
-| **Routine Mechanised** |<|<|<|<|||||||  
-| 1 | Akonyibedo- Omoti | 17 | 17 | 0.00 | 69,540,571 | 69,540,571 | 69,573,000 | - 32,429 |||  
-| 2 | Cooper Cetcan- Pugwinyi | 15.5 | 16 | -0.50 | 65,000,000 | 65,000,000 | 64,973,800 | 26,200 |||  
-| 3 | Pageya Omel | 11 | 11.2 | -0.20 | 41,509,226 | 41,509,226 | 41,503,500 | 5,726 |||  
-| 4 | Negri- Paiminano- Lalem | 6.5 | 6.3 | 0.20 | 42,155,000 | 42,155,000 | 42,155,000 | - |||  
-| 5 | Paicho- Corner Mega | 8.5 | 8.9 | -0.40 | 10,872,047 | 10,872,047 | 10,872,020 | 27 |||  
-||| 58.5 | 59.4 | -0.9 | 229,076,844 | 229,076,844 | 229,077,320 | - 476 |||  
-| **Routine manual** |<||||||||||  
-| 1 | Abera- Awach | 19.20 | 19.20 | 0 | 5,843,072 | 5,843,072 | 5,843,072 | 0 |||  
-| 2 | Akonyibedo- Omoti | 22.50 | 22.50 | 0 | 6,847,352 | 6,847,352 | 6,847,352 | 0 |||  
-| 3 | Awach-Arut | 12.40 | 12.40 | 0 ||| 3,773,652 | 0 |||  
-
-
-27
-
----
-
-|| 3,773,652 | 3,773,652 | 00 ||||  
-|---|---|---|---|---|---|---|  
-| 4 | Awach- Paibona | 19.60 | 0 | 19.6 | 5,964,804 | 5,964,804 | 0 | 5,964,804 | Due for routine. | The road was a very poor state that could not be improved used manual maintenance. |  
-| 5 | Bardege- Lalem- Pugwinyi | 31.80 | 31.80 | 0 | 9,677,588 | 9,677,588 | 9,677,588 | 0 |||  
-| 6 | Cwero- Omel- Lapuda | 18.80 | 18.80 | 0 | 5,721,344 | 5,721,344 | 5,721,344 | 0 |||  
-| 7 | Coope- Monroc | 9.60 | 9.60 | 0 | 2,921,536 | 2,921,536 | 2,921,536 | 0 |||  
-| 8 | Coope- Cwtkana- Pugwinyi | 17.50 | 17.50 | 0 | 5,325,716 | 5,325,716 | 5,325,716 | 0 |||  
-| 9 | Cwero- Omel-Minja | 27.00 | 27.0 | 0 | 8,216,820 | 8,216,820 | 0 | 8,216,820 | Done by ministry of works ||  
-| 10 | koco Angwen- Corner pa Oteri | 4.90 | 4.90 | 0 | 1,491,200 | 1,491,200 | 1,491,200 | 0 |||  
-| 11 | Laroo- Pageya | 4.20 | 4.20 | 0 | 1,278,172 | 1,278,172 | 0 | 1,278,172 | Under Low cost sealing ||  
-| 12 | Laroo- Unyama | 4.00 | 4.00 | 0 | 1,217,308 | 1,217,308 | 0 | 1,217,308 | Done using mechanised routine ||  
-
-
-28
-
----
-
-| 13 | Lukome- Gwdendiya | 13.00 | 13.00 | 0 | 3,956,248 | 3,956,248 | 3,956,248 | 0 |||  
-|---|---|---|---|---|---|---|---|---|---|---|  
-| 14 | c | 9.00 | 9.00 | 0 | 2,738,940 | 2,738,940 | 2,738,940 | 0 |||  
-| 15 | Pageya Omel | 37.00 | 37.00 | 0 | 11,260,088 | 11,260,088 | 11,260,088 | 0 |||  
-| 16 | Paicho- Corner Mega | 8.50 | 8.50 | 0 | 2,586,776 | 2,586,776 | 2,586,776 | 0 |||  
-| 17 | Paicho- Patiko | 22.40 | 22.40 | 0 | 6,816,920 | 6,816,920 | 6,816,920 | 0 |||  
-| 18 | Palaro-Mede | 25.50 | 25.50 | 0 | 7,760,332 | 7,760,332 | 7,760,332 | 0 |||  
-| 19 | Patiko HQ- Gwendiya Market | 11.50 | 11.50 | 0 | 3,499,756 | 3,499,756 | 3,499,756 | 0 |||  
-| 20 | Unyama- Pageya | 4.20 | 4.20 | 0 | 1,278,172 | 1,278,172 | 0 | 1,278,172 | Done by China railways No. 6 ||  
-||| 322.6 | 263.6 | 19.6 | 98,175,796 | 98,175,796 | 63,756,444 | 17,955,276 || The Amount in variance was used to implement culvert installation along Arut – Awach road. |  
-| **Transfer to Sub Counties** |<||||||||||  
-
-
-29
-
----
-
-|| Community Access Roads (CAR) Road Bottle Neck Improvemen t | 64.7 | N/A | N/A | 46,331,38 4 | 46,331,384 | 46,331,384 | 0 || These funds will be audited independently in sub counties. Thus, verification of actual output could not be done. However, transfer could not be confirmed since the transfer vouchers were not supported by acknowledgement receipts. |  
-|---|---|---|---|---|---|---|---|---|---|---|  
-| **Mechanical Imprest** |<|<|||||||||  
-|| Mechanical Imprest | N/A | N/A | N/A | 69,611,430 | 69,611,430 | 57,306,578 | 12,304,852 | Systems failure to process payment. | Variance in mechanical imprest resulted into failure to maintain some vehicles and road equipments. |  
-| DE Office operation expenses |<||||||||||  
-|| Office operation in DE Office | N/A | N/A | N/A | 28,400,000 | 28,400,000 | 26,635,457 | 1,764,543 || All activities in District Engineers office were implemented |  
-
-
-30
-
----
-
-# Appendix III: Non- disbursement of Youth funds for FY 2017-18
-
-| **Sub County** | **Names of the YIGs** | **Activity** for** **implementation** | **Number of beneficiaries.** | **Amount to be disbursed** |  
-|---|---|---|---|---|  
-| Unyama | Coopil MIC Pa Lacwer Youty Ox- Traction | Agriculture | 10 | 8,400,000 |  
-| Patiko | kacel Ox- Pajaa WatekYouth cultivation | Agriculture | 10 | 8,410,000 |  
-| Awach | Oguru Bod Ki Gen Animal Traction. | Agriculture | 15 | 7,390,000 |  
-| Bungatira | Twon Okun Ribbe Ber youth Farmers | Agriculture | 10 | 7,795,000 |  
-| Unyama | Oguru Tic Ryoma Can Youth Piggery Group. | Agriculture | 12 | 7,900,000 |  
-| Unyama | Unyama A Diro Pe Rora Youth Poultry group | Agriculture | 11 | 8,580,000 |  
-| Awach | Boli Pi Cing Maleng grinding Mill. | Industry/Agro | 10 | 6,840,000 |  
-| Patiko | Anyodwe Producers Youth | Trade | 12 | 7,100,000 |  
-| Patiko | Angany Can Kwoki Youth  Produce Traders | Trade | 10 | 7,100,000 |  
-| **Total** ||| **100** | **69,515,000** |  
-
-
----
-
-# Appendix IV: PPDA Procurement Audit Findings
-
-| **No** | **Finding** | **Risk/Implication** | **Recommendation** |  
-|---|---|---|---|  
-| **1.** | **Management of works under force account mechanism:** On 24 th November 2017, Gulu Municipal Council’s Contracts Committee approved works estimated at UGX 224,359,800 to be implemented under force account mechanism for the following roads:  i. Akonyi Bedo-Omoti road 17Km out of 22.5Km at the cost of UGX ii. Pageya –Omel road 11KM out of 37Km at a total cost of UGX iii. Coope –Cetkana –Pugwinyi road 15.5Km out of 17.5Km at a total cost of UGX 64,973,800;  iv. Negri –Paminano Road 6.5Km out 6.5Km at a total cost of UGX v. Paicho –Corner –Mega 8.5Km out of 8.5Km at the total cost of UGX 64,857,800; 41,505,500; 42,155,000; and 10,867,000. The Authority noted the following;  a) There was no evidence of any procurement process for inputs required for works except fuel contrary to Regulation 4 of the PPDA (Force Account Mechanism) Regulations, 2014.E.g. building materials, fuel, Traxcavator & Low Bed.  b) The Authority also observed that throughout the financial year there was no report submitted to the office of the Accounting Officer on works undertaken using the force account mechanism contrary to Regulation 5 (5) of the PPDA (Force Account Mechanism) Regulations, 2014. | Mismanagement of resources allocated for works under the force account mechanism. | The Accounting Officer should ensure  procurement procedures are followed when procuring inputs under force account. that |  
-| **2.** | **Deficiency and non-performance of the Procurement Unit:** During the audit, the Authority made the following observations  a) The Procurement and Disposal Unit failed to submit quarterly reports | Failure to procurements  hinders accountability. report on undertaken | The Chief Administrative Officer should strengthen the internal controls on record |  
-
-
-32
-
----
-
-|| on procurement and disposal for the entire financial year 2017/2018 as per the guideline issued by the Authority. The quarterly reports were later submitted on 7 th September 2018 without the respective Contracts Committee minutes.  b) There were three hundred ninety eight (398) procurement transaction payments worth UGX 758,059,547 in the IFMS purchase register which were entered by the Procurement Officer but did not follow the pre-requisite procurement procedures such as raising requisitions, conducting a bidding process, evaluation of bids and issuance of call off orders for those under framework arrangement as required under the PPDA Act, 2003 and Local Governments (PPDA) Regulations, 2006\. These included among others; Newspaper adverts, accounting books, banana suckers, blankets and bed sheets for nodding, book shelves/filing cabinets, borehole pump parts, materials, fuel, furniture, goods for agricultural extension, grader blade, hire of road equipment, laptop, local materials, meals and refreshments, motorcycle repair, mowing, payment for gravel, camera, vehicle repair and service, food for nodding, tonner and vehicle tyres.  c) During the audit, the Procurement Officer informed the auditors that there were five (5) Contracts Committee sittings during the financial year under review, only three sets of minutes were on the Contracts Committee minute file.  d) All the sampled procurement action files reviewed during the audit were incomplete despite the Entity being notified early hence an indicator of poor record keeping.  e) Furthermore there were numerous inconsistencies in the procurement action files which are discussed in detail in this management letter. || keeping Procurement Unit. within  the and Disposal |  
-|---|---|---|---|  
-| **3.** | **Suspected fraudulent payments for repair of motorcycles:** The Authority found a series of payments entered by the Procurement Officer in the IFMS purchase register worth UGX 8,330,000 attributed to repair of motorcycles that appeared fictitious and lacked evidence to prove that the services were required and procured in accordance with the Local | Loss of money and citizens denied service delivery. | The Chief Administrative Officer should farther investigate and bring to book any persons found responsible for fraudulent activities |  
-
-
-33
-
----
-
-|| Governments (PPDA) Regulations, 2006 and guidelines and fairly executed.  *Suspected fraudulent payment for repair of motorcycles*  **GoU Departme Provider No.** nt** **Report (UGX)** Production Gene 490,000 **LG SOB** i  2662 **Subject of Procuremen** **t**  Motorcycle repair Motorcycle repair -Oyet Fred Motorcycle repair Motorcycle repair Motorcycle repair Motorcycle repair Motorcycle repair 2664 Production Gene 490,000 ii  2665 Production Gene 490,000 iii  2666 Production Gene 490,000 iv  2657 Production Gene 490,000 v 2658 Production Gene 490,000 vi Construction and Motor Garage Construction and Motor Garage Construction and Motor Garage Construction and Motor Garage Construction and Motor Garage Construction and Motor Garage Construction 2659 Production Gene 490,000 vii |<|<|<|<|<|<|<| including recovery of any lost funds. |  
-|---|---|---|---|---|---|---|---|---|---|  
-| **No.** |^|<|<|<|<|<|<|<|^||  
-| i |^|<|<|<|<|<|<|<|^||  
-| ii |^|<|<|<|<|<|<|<|^||  
-| iii |^|<|<|<|<|<|<|<|^||  
-| iv |^|<|<|<|<|<|<|<|^||  
-| v |^|<|<|<|<|<|<|<|^||  
-| vi |^|<|<|<|<|<|<|<|^||  
-| vii |^|<|<|<|<|<|<|<|^||  
-
-
-34
-
----
-
-and Motor  
-Garage  
-viii 2660 Motorcycle Production Gene 490,000 repair  
-Construction  
-and Motor  
-Garage  
-ix 2661 Motorcycle Production Gene 490,000 repair  
-Construction  
-and Motor  
-Garage  
-x 2667 Motorcycle Production Gene 490,000 repair  
-Construction  
-and Motor  
-Garage  
-xi 2668 Motorcycle Production Gene 490,000 repair  
-Construction  
-and Motor  
-Garage  
-xii 2589 Repair Production Nile Energy 490,000 Motorcycle  
-Limited  
-xiii 2590 Repair Production Nile Energy 490,000 Motorcycle  
-Limited  
-xiv 2591 Repair Production Nile Energy 490,000 Motorcycle  
-Limited  
-xv 2592 Repair Production Nile Energy 490,000 Motorcycle  
-Limited  
-xvi 2593 Repair Production Nile Energy 490,000 Motorcycle  
-Limited  
-xvii 2727 Repair of Production Nile Energy 490,000 Motorcycle  
-Limited
-
-##### Total
-
-##### 8,330,00
-
-**0**
-
-35
-
----
-
-| **4.** | **Suspected fraudulent evaluation of bids:** The Authority found that in the following procurement transactions there were fraudulent actions as described below:  a) Some of the bids that had been received were not evaluated.  b) Some firms were not issued bidding documents but had bids being evaluated.  c) Bids from some firms were evaluated without a record of being received and opened by the Entity. *Fraudulent evaluation of bids*  **No. Subject Amount (UGX)** **Finding** Renovation of one block of four classrooms  at Akonyibedo PS in Unyama  Sub- County Renovation of water born toilet behind  DHO office  the district headquarters at i.e. 34,950,000 The record of bid opening had only one firm i.e. De-wats Company however, two more companies  Beep Investment (U) Ltd & Denflo Construction Company Ltd were evaluated.  14,551,400 Out of the three bids that were received, only two bids of Asienjo General Enterprises (U) Ltd & Agresia Holdings Ltd were evaluated. The Bid of Fink Enterprises was not evaluated.  iii  Construction of 4 28,484,076 Out of the three bids that were i ii |<|<|<|<|<| The Entity was exposed to a risk of unfair advantage being given to some firms at the cost of other potentially competent firms. | The Chief Administrative Officer should compel the Procurement Officer to show cause as to why disciplinary action should not be taken against him. |  
-|---|---|---|---|---|---|---|---|---|  
-|^|^|<|<|<|<|<|^|^|  
-|^|^|<|<|<|<|<|^|^|  
-|^|^|<|<|<|<|<|^|^|  
-|^|^|<|<|<|<|<|^|^|  
-
-
-36
-
----
-
-|| stances drainable latrine with urinal at Lugore HC II in Labworomore Parish in Palaro Sub-county || received, only the bid of Deg Bedo Company Ltd was evaluated. Bids submitted by Kica Ber General Traders Ltd and OCF Construction & General Merchandise Ltd were not evaluated. Deg Bedo Company  was recommended  award despite not complying with the required bid validity i.e. they proposed 30 days and the requirements was 90 days Ltd for ||||  
-|---|---|---|---|---|---|---|  
-| iv | and of II in Renovation expansion  Lugore HC OPD Labworomore Parish in Palaro Sub-county | 47,558,600 | Out of the three bids that were received, only the bid of Deg Bedo Company Ltd was evaluated. Bids submitted by Davico General Supplies & Construction (U) Ltd and Cumuni Holdings Ltd were not evaluated. Deg Bedo Company  was recommended  award despite not complying with the required bid validity i.e. they proposed 30 days and the requirements was 90 days Ltd for ||||  
-| v | low sealing at Design of cost Laroo-Pageya | 45,068,000 | Two bids i.e. from Techno Design Engineering Ltd and MBJ Technology Ltd were evaluated however there was no proof of their receipt and ||||  
-
-
-37
-
----
-
-|| subsequent bid opening. ||||  
-|---|---|---|---|---|  
-| vi | 771 tree to sub Supply of 1,950 passion fruits to production department  mango  seedlings  Patiko county,under  PMG and DDEG Funding | Various rates | While the evaluation report listed 4 firms that responded, only 2 were evaluated i.e. Amlo Holdings Ltd & Ibinoga Construction & General Merchandise. Latong & Sons Co. Ltd and Alabama Crown Ltd were not evaluated. ||||  
-| vi | Construction fish pond Agonga Bungatira county of in Parish, sub- | 22,800,000 | record of receipt had 3 firms however only one firm was evaluated i.e. Stanhope Construction And General Merchandise Ltd. AKA Construction and Ibinonga construction & general merchandise  not evaluated. were ||||  
-| vii | Deep borehole apron casting and hand  pump installation of 7 boreholes  in Awach, Paicho, Unyama, Patiko, Bungantira and Palaro sub-county | 41,468,000 | Whereas 2 bids were received only one i.e. that of Balcon Engineering  was evaluated& the one of Agola Enterprises Ltd not evaluated. Ltd ||||  
-| viii | borehole 7 in drilling boreholes of Deep | 85,904,000 | Whereas bids from PMP Holdings Ltd & BM Watsan Holdings Ltd were evaluated, ||||  
-
-
-38
-
----
-
-Awach, Paicho,  
-bids were not received from
-
-Bungatira,  
-these firms. A bid was
-
-Unyama , Patiko  
-received from Geobot Water
-
-& Palaro Sub-  
-Engineering Services but not
-
-Counties  
-evaluated.
-
-39
-
----
-
-# Appendix V: Status of Medical Equipment in Awach HC IV
-
-| **SN** | **NAME OF EQUIPMENT** | **QUANTITY** | **USE/PURPOSE** | **EXISTANCE** | **CONDITION** | **REMARKS** |  
-|---|---|---|---|---|---|---|  
-|| C/s sets (caesarean sets) | 5 | For C-Section operations | 0 | N/A | Needed |  
-|| Oxygen cylinders (large size) | 3 | For administration of Oxygen | 2 | Good | More needed |  
-|| Hernia sets | 4 | For operation and management of Hernia | 0 | N/A | Needed |  
-|| D&C sets | 3 | Used for dilatation and curettage | 3 | Good ||  
-|| MVA | 3 | For manual volume aspiration | 3 | Good ||  
-|| Ambu bag ||||||  
-|| 1\. Neonatal | 2 | Used to provide positive pressure ventilation | 2 | Good ||  
-|| 2\. Adult | 2 | Used to provide positive pressure ventilation | 2 | Good ||  
-|| Penguin sucker | 2 | Helps in clearing the babies airway | 0 | N/A | Needed |  
-|| Nasal oxygen prongs | 10 | Used to deliver supplementary oxygen | 10 | Good ||  
-|| Laparotomy set | 2 | Surgical incision into the abdomen for evacuation or preparation for surgery | 0 | N/A | Needed |  
-|| Pulse oximeter | 2 | Non-invasive method for monitoring oxygen levels | 1 | Good | More needed |  
-|| Suction machine ||||||  
-|| 1\. Manual | 1 | Extraction of mucus and other fluids | 1 | Good ||  
-
-
----
-
-|| 2\. Electric | 1 | Extraction of mucus and other fluids | 1 | Good ||  
-|---|---|---|---|---|---|---|  
-|| Boyle’s machine bp calf | 5 | For administering anaesthesia | 0 | N/A | Needed |  
-|| Anaesthetic trolley | 1 | For administering anaesthesia | 1 | Good ||  
-|| Oxygen concentrator | 10 | For administering oxygen | 2 | Good | More needed |  
-|| Portable operating light | 2 | Provide light during operations | 2 | Good ||  
-|| Laryngoscope | 1 | Used for examining the larynx | 1 | Good ||  
-|| Blood pressure machines[bp] | 2 | Measuring pressure | 2 | Good ||  
-|| Autoclave |||| Good ||  
-|| 1\. Electric | 1 | Used for sterilization | 1 | Good ||  
-|| 2\. Non electric | 1 | Used for sterilization | 1 | Good ||  
-|| Steam steriliser | 1 | Sterilising medical equipment to get rid of bacteria and other pathogens | 1 | Good ||  
-
-
-# Appendix VI: Missing records on Procurement Action files
-
-| **Reference** **Number** **Procurement** | **Subject** **Procurement** **of** | **Name of Provider/ Contractor** | **Contract Value** | **Remarks** |  
-|---|---|---|---|---|  
-| Gulu508/wrks/2 017- 2018/000004 | Deep drilling of 7 boreholes in Awach, Paicho, Bungatira, Patiko, Unyama and Palaro sub counties under DDEG and DWSCG funding | Brottos (U) Ltd | 85,904,000 | Availability of funds not completed only 22.8m provided for one borehole under DDEG. Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement |  
-
-
----
-
-|| method and bid document not attached. |  
-|---|---|  
-| Gulu508/wrks/2 017- 2018/00029 | Deep  borehole apron casting of 7 boreholes in Awach Paicho, Unyama, Patiko and Palaro sub-counties under DDEG and DWSCG | Balcon Engineering Ltd | 41,468,000 | PPDA form 1 for procurement requisition and confirmation of funds not attached. Records of did issue and receipt not signed. No approval of the method of procurement by the contracts committee. |  
-| Gulu508/wrks /2017- 2018/00001 | of Construction of one block  2 classrooms with an office attached at Aswa Camp Primary School. | Awoto Ltd Foundation | 73,978,700 | Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement method and bid document not attached. |  
-| Gulu508/wrks /2017- 2018/00002 | of Construction of one block  2 classrooms  at Palaro  Primary School | Roovaco Company Ltd | 60,650,922 | Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement method and bid document not attached. |  
-| Gulu508/wrks/2 017- 2018/00003 | of Construction of one block  2 classrooms  at Tegot  Primary School | Lacan Bil (u) Ltd | 61,220,660 | Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement method and bid document not attached. |  
-| Not indicated | Renovation  of administration building  DDEG funding under | Lacan Bill (U) Ltd | 33,485,560 | Procurement not reported on. PPDA form 1 for procurement requisition and confirmation of funds not attached. Records of did issue and receipt not signed. No approval of the method of procurement by the contracts committee. |  
-
-
----
-
-## Total 356,707,842
-

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-OFFICE OF THE AUDITOR GENERAL
-THE REPUBLIC OF UGANDA
-OFFICE OF THE AUDITOR GENERAL
-UGANDA
-
-REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT
-
-FOR THE YEAR ENDED 30 TH JUNE 2018
-
-
-
-
-
-
-
-
-
-
-
-TABLE OF CONTENTS
-
-Page
-
-Opinion - 4
-Key Audit Matters - 5
-  1.0 Performance of Youth Livelihood programme - 5
-  1.1 Funding of the Programme - 6
-  1.2 Non-compliance with the Repayment Schedule - 6
-  1.3 Failure to transfer recovered funds to the recovery account in BOU - 7
-  1.4 Inspection of Performance of Youth projects - 7
-  2.0 Implementation of the Uganda road Funds - 7
-  2.1 Budget Performance - 8
-  2.2 Status of Implementation - 9
-    2.2.1 Routine Manual Maintenance - 9
-    2.2.2 Routine mechanized maintenance - 9
-    2.2.3 Periodic Maintenance - 9
-  3.0 Contingent Liability - 10
-  4.0 Unpaid Pension and Gratuity Arrears - 10
-  5.0 Payables - 10
-  6.0 Incomplete and abandoned works - 11
-Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub 6.1
-County - 11
-  6.2 Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km - 12
-  7.0 Non-Disbursement of YLP funds for financial year 2017/18 - 13
-  8.0 Non-Assessment of Taxable Revenue - 14
-Summary of exceptions raised in the PPDA audit report of the district for the 9.0
-financial year ended 30 th June, 2018 - 14
-Other Information - 14
-REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 17
-  10.0 Management of Natural Resources - 17
-  10.1 Unlicensed Activities on Natural resources - 17
-  11.0 Establishment of the Physical Planning Committee - 18
-  11.1 Performance of the Physical Planning Committee - 18
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-  11.2 Non Budgeting for the Physical Planning Committee Activities - 19
-  12.0 Management of Road Equipment - 19
-  12.1 Failure to maintain road equipment records - 19
-  12.2 Non-functional/ Grounded Equipment - 20
-  13.0 Status of Basic Medical Equipment - 21
-  13.1 Failure to record medical equipment in the district assets register - 21
-  14.0 Missing Procurement Records - 21
-Appendix I: Noncompliance with the repayment schedule - 23
-Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF) - 27
-Appendix III: Non- disbursement of Youth funds for FY 2017-18 - 31
-Appendix IV: PPDA Procurement Audit Findings - 32
-Appendix V: Status of Medical Equipment in Awach HC IV - 40
-Appendix VI: Missing records on Procurement Action files - 41
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-Acronym	Meaning	
-BOU	Bank of Uganda	
-DLG	District Local Government	
-DMO	District Medical Officer	
-DRC	District Road Committee	
-EMHS	Essential Medicines and Health Supplies	
-HC IV	Health Center Four	
-ICT	Information Communication Technology	
-IESBA	International Ethics Standards Board for Accountants	
-INTOSAI	International Organization of Supreme Audit Institutions	
-ISSAI	International Standards of Supreme Audit Institution	
-LGFAM	Local Governments Financial and Accounting Manual 2007	
-LGFAR	Local Governments Financial and Accounting Regulations 2007	
-MMHS	Management of Medicines Health Supply	
-MoESTS	Ministry of Education Science and Technology and Sports	
-MoFPED	Ministry of Finance Planning and Economic Development	
-NMS	National Medical Stores	
-PFMA	Public Finance Management Act 2015	
-PPDA	Public Procurement and Disposal of Assets	
-RTI	Rural Transport Infrustructure	
-UGX	Uganda Shillings	
-UPE	Universal Primary Education	
-URA	Uganda Revenue Authority	
-URF	Uganda Road Fund	
-VAT	Value Added Tax	
-WHT	Withholding Tax	
-YIGs	Youth Intrest Groups	
-YLP	Youth Livelihood Programme	
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-REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT
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-FOR THE YEAR ENDED 30 TH JUNE, 2018
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-THE RT. HON. SPEAKER OF PARLIAMENT
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-Opinion
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-I have audited the accompanying financial statements of Gulu District Local Government which comprise the statement of Financial Position as at 30 th June 2018, and the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the financial statements ,including a summary of significant accounting policies .
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-In my opinion, the financial statements of Gulu district local government for the year ended 30 th June 2018 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management, 2015 and the Local Government Financial and Accounting Manual, 2007.
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-Basis for Opinion
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-I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
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-Key Audit Matters
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-Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters.
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-I have determined the matters described below as the key communicated in my report.
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-1.0
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-Performance of Youth Livelihood programme
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-audit matters to be
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-The Youth Livelihood Programme (YLP) is a Government Programme being imple- mented under the Ministry of Gender, Labour and Social Development (MoGLSD). The programme, which started in the financial year 2014-2015, was to respond to the existing challenge of unemployment among the Youths.
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-The programme, which is implemented through the District provides support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities initiated by youth groups.
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-The audit focused on an amount of UGX.372, 635,500 disbursed in the Financial Year; 2014/2015 whose recovery period of three years had expired by 30 th June
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-2018. The audit procedures performed focused on ascertaining the following;
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-- Whether all funds budgeted for YLP during the period under review were actually released and used only for the program.
-- Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.
-- Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda to be disbursed to other Youth Livelihood Groups (YLGs) in accordance with the revolving funding model and
-- Whether on a sample basis the funded projects do exist and are operating.
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-1.1
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-Funding of the Programme.
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-A review of the approved budget for the YLP program revealed that whereas the District had budgeted for a total amount of UGX.389,197,196 for the financial year 2014/2015, only UGX.372,635,500 (96%) was released resulting in a shortfall of UGX.16,561,696 (4%). Consequently, out of the planned 53 projects/youth interest groups, only 51 were actually funded.
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-This undermined the intended objective of responding to the challenge of unemploy- ment amongst the Youths. In his response the Accounting Officer through the district YLP focal point person explained that they wrote to the Ministry of Gender, Labour and Social Development expressing concern for the budget cuts.
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-I advised the Accounting Officer to engage all the relevant authorities to ensure that adequate resources are allocated to the program so as to attain the programme objectives.
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-1.2
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-Non-compliance with the Repayment Schedule
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-The Documentation review revealed the repayment was not in line with the agreed repayment schedules. It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.372,635,500 by close of the financial year 2017/2018, only UGX.90,844,850 (24%) was collected leaving a balance of UGX.281,790,650 (76%) outstanding as shown in appendix I
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-Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund.
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-1.3
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-Failure to transfer recovered funds to the recovery account in BOU.
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-A review of the bank statements of the YLP Recovery account No. 07547680004 in Bank of Africa, revealed that all the collected amount of UGX.90,844,850, had been transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18.
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-This undermines the effective implementation of the program and the ultimate goal of creating employment for the youth. The Accounting Officer stated that he was in the process of transferring the funds to the National Revolving Fund Collection Account.
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-I advised the Accounting Officer to ensure that recovered funds are always promptly transferred to the recovery Account in Bank of Uganda.
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-1.4 Inspection of Performance of Youth projects Physical inspection was carried out on two selected projects namely Oroko Wapwoyo Luluta Produce buying and selling Group and Adak Alliance Piggery Project to ascertain whether they were in existence and executed in accordance with the operational guidelines. It was observed that the groups had disintegrated. Lack of monitoring/supervision led to disintegration of groups and poor recovery.
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-The Accounting Officer explained that efforts had been put in place to involve grass root leaders (LCI, LCII, Parish Chiefs, PISO, GISO, Sub County Chiefs) , to improve in monitoring and supervision and mobilize the youth groups for timely recovery.
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-I advised the Accounting Officer to enhance mobilization and monitoring for effective programme implementation.
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-year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council.
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-It has been observed over years that planned and budgeted for activities of a number of Local Governments are not implemented thereby affecting service delivery.
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-During the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement the planned activities under Uganda road fund. The focus was put on the planned major outputs under Uganda Road Fund which greatly impact on service delivery in the Local Governments.
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-Consequently, I developed specific audit procedures which included to ascertain whether;
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-- The budgeted URF releases for Local Governments for the year under review were actually received ;
-- The planned URF outputs were achieved;
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-Based on the procedures performed, the following observations were made;
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-2.1 Budget Performance
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-A total of UGX.471,595,450 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and mechanical imprest activities on several District Roads using Road gangs and the force Account mechanism. However, the district received UGX.470, 118,922(99.7%) resulting into a deficit of UGX.1, 476,528 the deficit constituted 0.3% of the budgeted amount.
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-2.2 Status of Implementation
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-A review of planned outputs against actual performance is as shown in appendix II
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-2.2.1 Routine Manual Maintenance
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-A total of 322.6 kms at an estimated cost of UGX.98, 175,796 was planned to be undertaken. However, audit revealed that 303kms were actually undertaken at a cost of UGX.63,756,444 leading to a shortfall of 19.6km in length and an unspent balance of UGX.17,955,276 (18%).
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-On inspection, it was observed that all the planned roads were worked on other than Awac – Paibona Road (19.6Km). The Acting District Engineer explained that the road was in a very poor state that could not be handled by Road Gangs and the District roads committee (DRC) decided to rollover the road to be maintained in F/Y 2018/19 under periodic mechanised maintenance.
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-I advised the Accounting Officer to always ensure proper planning to ensure effective service delivery.
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-2.2.2 Routine mechanized maintenance
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-A total of 58.5 kms at an estimated cost of UGX. 229,076,844 was planned to be revealed 59.4 kms were actually undertaken at a cost of coverage of 0.9kms in road length.
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-that works were well implemented as shown in
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-undertaken. However, audit UGX. 229,077,320 leading to extrainspection, it was observed pictures below:On					
-Section of Negri-Paiminano-Lalem road			Section of Pageya-Omel road			
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-3.0 Contingent Liability
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-Included in the statement of contingent liabilities and guarantees on page 41 is UGX.6, 000,000,000 relating to damages awarded by court for unlawful dismissal of Parish Chiefs by the district. Consequently, a number of district assets have been auctioned as a result of accumulated domestic arears arising out of court cases.
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-The Accounting Officer explained that the negotiations were underway with the relevant stakeholders to have the liability reduced.
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-I advised the Accounting Officer to engage the Ministry of Finance Planning And Economic development and the Ministry of Local Government to make a budget provision for clearing the outstanding domestic arrears.
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-4.0
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-Unpaid Pension and Gratuity Arrears
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-Included in the statement of Financial Position on page 15 and note 23 of the financial statements is UGX.697,871,140 in respect of Pension and gratuity Arrears. The accumulation of pension and gratuity arrears exposes challenges to the retired civil servants while delayed settlement of salary arrears demotivates staff. The Accounting Officer explained that UGX.33, 417,443 of the outstanding Arrears had been cleared but in the system, the amount had not yet been offset. He further indicated that the outstanding arrears would be cleared when budget provision is made by MoFPED.
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-5.0 Payables
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-Included in the figure for payables in the statement of Financial Position on page 15 and note 22 on page 34 of the Financial Statements is UGX.1,191,005,956 relating to trade creditors, sundry creditors and withholding tax. Included in the sundry creditors is UGX.266, 421,925 relating to completed NUDEIL projects that remained unpaid pending approval by USAID dating as far back as 2010. Outstanding obligations expose the district to the risk of litigation and its associated costs.
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-6.0
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-Incomplete and abandoned works
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-6.1
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-Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County
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-The district signed a contract with M/S Deg Bedo Co Limited for renovation and expansion of OPD in Lugore HCII Palaro Sub County under contract reference no Gulu508/Wrks/17-18/00005 at a contract sum of UGX.47,558,600 with a start and end date of 3 rd May 2018 and 30 th June 2018 respectively.
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-However, audit inspection carried out on 24 th October 2018 revealed that the project was incomplete and the contractor had abandoned the site as shown in the pictures below;
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-Abandoned contractor items in one of the incomplete rooms.		
-Front view of the OPD	Back view of the OPD	
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-scope work to fit within the available funds and the outstanding works were rolled over to financial year 2018/2019.
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-I advised the Accounting Officer to adequately plan and budget for works to ensure timely service delivery.
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-6.2
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-Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km
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-The district awarded a contract to Pehan Construction Ltd for Low Cost Sealing of Laroo- Pageya Road 1 Km section at a contract sum of UGX.498,646,112 funded by RTI under procurement reference No Gulu508/wrks/2017-18/00008 with a start and end date of 31 st May 2018 and 30 th June 2018 respectively.
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-However, audit inspection conducted on 25 th October 2018 revealed the following lapses;
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-- The project was not complete yet its contract end date had long expired with no evidence of contract extension.
-- No billboards were raised in respect of the project and no response was obtained to the effect. In this case the roads inspector explained that they were yet to be raise by the contractor.
-- Environmental concerns had not been addressed since trees had not been planted along the road as provided for in the Bills of Quantities.
-- The main activities that were thoroughly done were bush clearing, road reshaping and road base construction.
-- It was noted that the contractor had put primer on some section of the road (0.5Km from Laroo to Pageya) but did not spread/cover it with stone chippings and as a result, the primer had been washed away.
-- The actual distance where bush clearing, road reshaping and base construction done was only 0.9Km not 1km as planned.
-- The procurement action file and contract management file were not availed and as a result, the contract supervisor could not be identified and interviewed. The amount for design and supervision worth UGX.42, 776,407 had been fully paid yet the contractor had only performed one part of the contract; that is design but supervision had not been fully performed.
-- The absence of the contractor on site and evidence of on-going works was a clear indication that the project had been abandoned as seen in the pictures below;
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-Area meant to be sealed along the contracted road
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-Source:
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-Field
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-Inspection on 25/10/2018
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-Section of the road where work was partially done
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-The delayed completion of works not only leads to waste of government resources but also hampers service delivery to the communities. The Accounting Officer explained that the contract had been extended for five (05) months to allow the contractor complete the works but no evidence was availed to confirm the extension.
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-I advised the Accounting Officer to expedite the process of the project completion for timely service delivery. 7.0
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-Non-Disbursement of YLP funds for financial year 2017/18
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-Section 2 of the project funds access criteria document states that the YLP Support will be accessed by Youth Groups that will have expressed interest, passed the beneficiary selection criteria, and generated viable projects that are approved by the District Technical Planning Committee.
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-It was observed that the 39 th disbursement of UGX.69,515,000 for FY 2017-18 that was released by the Ministry of Gender, Labour and Social Development to the district YLP Account (No.07547680004-Bank of Africa) on 8 th May, 2018 had not been disbursed to the respective approved youth interest groups by the year end and by the time of audit (October 2018) as shown in Appendix III:
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-I advised the Accounting Officer to streamline the disbursement process and ensure timely disbursement of funds to the approved groups.
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-8.0
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-Non-Assessment of Taxable Revenue
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-Paragraph 4.3 of Local Government Financial and Accounting Manual 2007 provides that the Chief Executive should carry out proper assessment of the council’s revenue regularly. In order for proper assessment to be carried out, the process should start with the enumeration exercise conducted by a team of enumerators who should record all the sources of income for each individual tax payer in the district.
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-It was however observed that there was no evidence that revenue enumeration and assessments were carried out for all revenue sources. This therefore implies that the budgeted local revenue of UGX.606, 755,700 was not informed.
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-Consequently, the council was unable to establish and disclose the amount for local revenue billed during the year in the statement of Arrears of revenues accompanying the financial statements.
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-The Accounting Officer attributed this to staffing gaps mainly for enumerators (the Parish Chiefs) and low capacity of the enumerators since they were not trained on their roles.
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-I advised the Accounting Officer to ensure that proper assessment of revenue sources is regularly carried out to enable fair estimates to be made.
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-9.0 Summary of exceptions raised in the PPDA audit report of the district for the financial year ended 30 th June, 2018. PPDA carried out a procurement audit and the exceptions are included in appendix
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-In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.
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-Management Responsibilities for the Financial Statements
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-Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government.
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-The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
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-The Accounting Officer is responsible for overseeing the District’s financial reporting process.
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-Auditor General’s Responsibilities for the audit of the Financial Statements
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-My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.
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-- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to
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-those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
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-- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.
-- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.
-- Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.
-- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
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-I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
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-the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
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-Other Reporting Responsibilities
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-In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.
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-REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION
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-The material findings in respect of the compliance criteria for the applicable subject matters are as follows;
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-10.0 Management of Natural Resources
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-10.1 Unlicensed Activities on Natural resources According to Sec. 38(3) of the National Environment Management Act, the authority may, in consultation with the lead agency and the district environment committee, declare any wetland to be a protected Wetland, thereby excluding or limiting human activities in that wetland while Sec.36 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency.
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-It was observed that the district does not have a register of the licenses issued for activities carried out on gazetted wetlands. Audit inspection revealed that there were a number of activities illegal carried out on various wetlands and forests in form of cultivations, constructions and waste dumping.
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-I advised the Accounting Officer to initiate measures to ensure that utilisation of natural resources is in accordance with the law.
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-11.0 Establishment of the Physical Planning Committee. Section 9 of the Physical Planning Act 2010 requires each district council to establish a district physical planning committee, which shall consist of among other members a physical planner in private practice appointed by the council on the advice of the secretary to the Board.
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-However, it was observed that although the physical planning committee had been established and members appointed, the committee lacked a physical planner in private practice who would be responsible for developing physical plans as required by law. Lack of a qualified physical planner can result into preparation of poor physical plans.
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-The Accounting Officer explained that these people are few in the job market and attracting them is difficult. He added that poor remuneration in the civil service makes it hard to attract them but he promised that the district would look for the best way to handle the situation.
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-I advised the Accounting Officer to ensure that a physical planner in private practice is appointed as required by law. 11.1 Performance of the Physical Planning Committee Section 9 of the Physical Planning Act,2010 outlines the functions of the Physical planning Committee which include among others: preparation of physical development plans; recommending to the district council subdivision of land which may have a significant impact on contiguous land or be in breach of any condition registered against a title deed in respect of such land; approving development applications relating to housing estates, industrial location, schools, petrol stations, dumping sites or sewerage treatment, which may have injurious impact on the environment; hearing appeals lodged by persons aggrieved by decisions made by the district physical planner and lower local physical planning committees; and exercising supervisory powers over all lower planning committees.
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-discuss about the operationalization of the committee. No other activities were performed by the committee other than training of the lower physical planning committees that had just been done.
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-Poor performance of the committee denies the community timely accessibility of services rendered by the committee.
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-The Accounting Officer in his response stated that all activities of the sector were funded under local revenue which was not forth coming.
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-I advised the Accounting Officer to equally prioritize the committee when allocating the available resources.
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-11.2 Non Budgeting for the Physical Planning Committee Activities
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-PART VII, Section 44 of the Physical Planning Act, 2010 provides that all activities of the physical planning committees shall be financed by the local government finances.
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-However, review of the budget and financial statements of the Council revealed that there was no budget and therefore no expenditure on activities of the committee. Failure to fund activities of the Committees adversely affects their operations.
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-The Accounting Officer explained that more resources had been allocated to facilitate the activities of the district physical planning committee in the 2019/2020 FY budget.
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-I advised the Accounting Officer to budget for and fund planned activities of the committee.
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-12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records
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-I advised the Accounting Officer to ensure that road equipment records are put in place in accordance with the regulations.
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-12.2 Non-functional/ Grounded Equipment
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-Section 4h of the guidelines for care and management of road equipment in government ministries, departments and agencies, by ministry of works and transport 2017 provides a step-by-step Repairs Management Process to be followed by users of road equipment.
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-It was however observed that two equipment were grounded and required major repairs as shown in the pictures below;
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-	Grass grown out of the grounded wheel loader		Grounded Grader Reg. UG 1830W				
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-It was further noted that the equipment is not properly maintained as there were no defects reports, no reports to indicate that regular checks are carried out, logbooks to guide in utilization were lacking and no system of quality assurance checks carried out either before or after repairs.
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-An interview with the Assistant Engineering Officer revealed that the funds received were inadequate to handle the required major repairs of the equipment.
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-I advised the Accounting Officer to expedite the process of repairing the grounded equipment’s.
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-13.0 Status of Basic Medical Equipment
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-Section 5.17 of the Service standards & Service delivery standards for the Health Sector, 2016 requires that medical equipment is available and properly maintained to meet the needs of the patient population. However, a review of Awach Health Centre IV departments’ reports and audit inspection revealed that a number of medical equipment was lacking and some was not in fair condition as shown in Appendix V.
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-Consequently, patients are referred to distant Facilities to receive the same services like caesarean section, circumcision and other operations that could be done by a health Centre IV.
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-The Accounting Officer promised to plan and forward the request to the National Medical Stores for consideration.
-
-13.1
-
-Failure to record medical equipment in the district assets register
-
-The Local Government Financial and Accounting Regulations 2007 section 59 (e) requires local councils to maintain Fixed Assets registers, and this is expounded by the Local Governments Financial and Accounting Manual 2007 section 2.3.1.4. (2).
-
-However, review of the fixed assets register revealed the medical equipment and other assets at the health facility level (Awach HC IV) were not recorded therein. The Accounting Officer provided no response to the issue.
-
-
-
-
-
-
-
-
-
-
-
-Contrary to the above, it was noted that procurements worth UGX 356,707,842 lacked appropriate supporting documentation as shown in Appendix VI.
-
-There is a possibility that some procurement procedures were not followed during the procurement processes. The accounting officer stated that at the time of audit these documents were still with PPDA.
-
-I advised the Accounting Officer to always keep documents in their principle place.
-
-John F.S. Muwanga
-
-AUDITOR GENERAL
-
-KAMPALA
-
-17 th December, 2018
-
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-
-
-
-Appendix I: Noncompliance with the repayment schedule
-
-S/N	Project Name	Code	Disbursed Amounts (Ushs)	Amount Recovered	Perce ntage Reco very	Outstanding Amount	Percent age Outsta nding	
-1	Unyama B Wilobo Wire Ox- Cultivation Project	N091060304001	4,700,000	1,650,000	35	3,050,000	65	
-2	Agung Atem Lwak Youth Ox- Cultivation Project	N091060407001	7,691,000	4,150,000	54	3,541,000	46	
-3	Kal Center Lonyo Tek Vegetable Growers	N091050107001	5,000,000	0	0	5,000,000	100	
-4	Cwinyi Youth Fish Farming GroupOilong Jing	N092020604001	4,550,000	0	0	4,550,000	100	
-5	Lugore Piggery Youth Group	N091040302001	7,527,000	0	0	7,527,000	100	
-6	Corner Ward Ribbe Aye Teko Piggery Youth Group	N091030204001	8,000,000	3,659,650	45.7	4,340,350	54.3	
-7	Agoro Opar Pi Bulu Piggery Youth Group	N091040101001	8,877,000	0	0	8,877,000	100	
-8	Lapeta Vision Ahead Youth Piggery Project	N091060104001	5,034,000	0	0	5,034,000	100	
-9	Te-Ogali Piggery Project	N092060504001	8,100,000	0	0	8,100,000	100	
-10	Pato Ngecani Piggery Project	N092010207001	8,280,000	2,000,000	24.2	6,280,000	75.8	
-11	Peyweka PiggeryProjectOwak Cac	N092060104001	8,200,000	1,250,000	15.3	6,950,000	84.7	
-12	Loyoboo A Utem Gum Youth Piggery Project	N091060203001	6,238,000	300,000	4.6	5,938,000	95.4	
-13	Piggery ProjectOwak Youth	N091020102001	6,500,000	0	0	6,500,000	100	
-14	Gweno Twom Tampi Anyim Brick Laying	N092060203001	4,500,000	800,000	17.7	3,700,000	82.3	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-	Youth Group							
-15	Ibar Ribe Ber Produce Buying & Selling Youth Group	N092010301001	7,100,000	1,050,000	14.7	6,050,000	85.3	
-16	Atyang Wa Roco Kwo Produce Buying & Selling Group	N092030101001	8,200,000	3,500,000	42.7	4,700,000	57.3	
-17	Oroko Wapwoyo Lutela Produce Buying & Selling Group	N091040203001	8,120,000	6,800,000	83.7	1,320,000	16.3	
-18	Boke Ber Wa Ool Ki Lego Jami Youth Goat Rearing Group	N091030402001	8,145,000	2,513,200	30.8	5,631,800	69.2	
-19	Laminadera Youth Crop Farming	N092020406001	6,468,000	4,200,000	65	2,268,000	35	
-20	Labworomor Youth Farming Group	N092020202001	6,320,000	500,000	8	5,820,000	92	
-21	Cet Kana Youth Piggery Project	N091020204001	8,676,000	960,000	11	7,716,000	89	
-22	Youth Masonry & Brick Laying ProjectLawiya Dul	N091020303001	6,445,000	1,600,000	25	4,845,000	75	
-23	Youth GrindingMilling GroupRom Yele Pi Kwo	N092020509001	6,505,000	0	0	6,505,000	100	
-24	Lukodi Youth Produce Buying & Selling Project	N091020601001	6,199,000	1,300,000	21	4,899,000	79	
-25	Ryemocan Youth Produce Dealers ProjectLatin Nyer	N092040206001	7,460,000	500,000	6.7	6,960,000	93.3	
-26	Youth Produce Buying & Selling ProjectOpit Mayot Peke	N092040505001	8,750,000	200,000	23	8,550,000	77	
-27	Opwach Dii Cwinyi Youth Produce Buying & Selling Project	N092040104001	9,460,000	202,500	2.1	9,257,500	97.9	
-28	Wan Youth Produce Buying & Selling ProjectKeto Wutem	N092030403001	7,998,000	6,000,000	75	1,998,000	25	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-29	Hima Pe Nongi Labedo Youth Produce Buying & Selling Project	N092030308001	7,975,000	2,350,000	29.4	5,625,000	70.6	
-30	Oguru Wor Tweroni Youth Produce Buying & Selling Project	N091010401001	8,621,500	2,043,000	23.7	6,578,500	76.3	
-31	Acut Omer Youth Produce Buying & Selling Project	N091010306002	8,642,800	6,500,000	75.2	2,142,800	24.8	
-32	Payuta Straight Talk Youth Group	N091010203001	8,050,000	5,919,000	73.5	2,131,000	26.5	
-33	Paminano Produce Buying & Selling	N091020702001	8,020,000	6,127,500	76.7	1,892,500	23.3	
-34	Obwolo Mic Pa Lacwec Youth Livestock Project	N092020604001	8,000,000	4,000,000	50	4,000,000	50	
-35	Camp Tek Youth Animal Buying & SellingAbili Bedo I	N092020306001	8,150,000	0	0	8,150,000	100	
-36	Kalo Ox- Cultivation ProjectAwoonyim Wang	N091050302001	8,870,000	200,000	2.2	8,670,000	97.8	
-37	Aremo A Can Yela Animal Traction Youth Group	N092010404001	7,100,000	650,000	9.2	6,450,000	80.8	
-38	Horti Cultural Crop Production GroupAcwera United	N092010509002	6,800,000	1,000,000	14.7	5,800,000	85.3	
-39	Piggery ProjectPatalira Kica Ber	N092060306001	7,464,000	5,950,000	79.7	1,514,000	20.3	
-40	Piggery ProjectAdak Alliance	N091050305001	9,215,000	0	0	9,215,000	100	
-41	Paminmel Agro Forestry /Tree Nursery Project	N091020503001	8,250,000	0	0	8,250,000	100	
-42	Dino Aol Kilonge Produce Buying & Selling Group	N092050207001	7,600,000	2,450,000	32.2	5,150,000	67.8	
-43	Agro-BusinessGroupOdek Centre	N092050404002	7,400,000	850,000	11.4	6,550,000	88.6	
-44	Waryemo Can Produce Buying & Selling GroupPageya	N091010103001	7,332,000	1,240,000	17	6,092,000	83	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-45	Pok Ogali Youth Ox-Cultivation Project	N091040303001	6,758,000	0	0	6,758,000	100	
-46	Lakwaya Ox- Cultivation Youth Project	N092040404001	6,450,000	1,300,000	20.1	5,150,000	79.9	
-47	Kiteny Tam Pi Diki Youth Piggery Project	N091040301001	8,425,000	0	0	8,425,000	100	
-48	Lajwatek Progressive Youth Piggery Project	N092020502001	7,550,000	1,000,000	13.2	6,550,000	86.8	
-49	Oguru Produce Buying & Selling	N091020304001	7,054,200	4,130,000	58.5	2,924,200	41.5	
-50	Kulukeno Produce Buying & Selling	N091020501001	5,000,000	2,000,000	40	3,000,000	60	
-Wanglobo Produce Buying & Selling	N092040305001	4,865,000	0	0	4,865,000	100	
-	Total		372,635,500	90,844,850	24.4	281,790,650	75.6	
-
-
-
-
-51
-
-
-
-
-
-
-
-
-
-
-
-Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)
-
-Met hod	Activity/R oad Name	Planned Output/ Quantity	Actual Output/ Quantity	Variance in Output/ quantity	Amount Budgeted (UGX))	Amount Released (UGX)	Amount spent (UGX)	Variance (UGX)	Mgt Explanation	Audit Remarks	
-Periodic Road Maintenance											
-N/A											
-Routine Mechanised											
-1	Akonyibedo- Omoti	17	17	0.00	69,540,571	69,540,571	69,573,000	- 32,429			
-2	Cooper Cetcan- Pugwinyi	15.5	16	-0.50	65,000,000	65,000,000	64,973,800	26,200			
-3	Pageya Omel	11	11.2	-0.20	41,509,226	41,509,226	41,503,500	5,726			
-4	Negri- Paiminano- Lalem	6.5	6.3	0.20	42,155,000	42,155,000	42,155,000	-			
-5	Paicho- Corner Mega	8.5	8.9	-0.40	10,872,047	10,872,047	10,872,020	27			
-		58.5	59.4	-0.9	229,076,844	229,076,844	229,077,320	- 476			
-Routine manual											
-1	Abera- Awach	19.20	19.20	0	5,843,072	5,843,072	5,843,072	0			
-2	Akonyibedo- Omoti	22.50	22.50	0	6,847,352	6,847,352	6,847,352	0			
-3	Awach-Arut	12.40	12.40	0			3,773,652	0			
-
-
-
-
-27
-
-
-
-
-
-
-
-
-
-
-
-	3,773,652	3,773,652	00				
-4	Awach- Paibona	19.60	0	19.6	5,964,804	5,964,804	0	5,964,804	Due for routine.	The road was a very poor state that could not be improved used manual maintenance.	
-5	Bardege- Lalem- Pugwinyi	31.80	31.80	0	9,677,588	9,677,588	9,677,588	0			
-6	Cwero- Omel- Lapuda	18.80	18.80	0	5,721,344	5,721,344	5,721,344	0			
-7	Coope- Monroc	9.60	9.60	0	2,921,536	2,921,536	2,921,536	0			
-8	Coope- Cwtkana- Pugwinyi	17.50	17.50	0	5,325,716	5,325,716	5,325,716	0			
-9	Cwero- Omel-Minja	27.00	27.0	0	8,216,820	8,216,820	0	8,216,820	Done by ministry of works		
-10	koco Angwen- Corner pa Oteri	4.90	4.90	0	1,491,200	1,491,200	1,491,200	0			
-11	Laroo- Pageya	4.20	4.20	0	1,278,172	1,278,172	0	1,278,172	Under Low cost sealing		
-12	Laroo- Unyama	4.00	4.00	0	1,217,308	1,217,308	0	1,217,308	Done using mechanised routine		
-
-
-
-
-28
-
-
-
-
-
-
-
-
-
-
-
-13	Lukome- Gwdendiya	13.00	13.00	0	3,956,248	3,956,248	3,956,248	0			
-14	c	9.00	9.00	0	2,738,940	2,738,940	2,738,940	0			
-15	Pageya Omel	37.00	37.00	0	11,260,088	11,260,088	11,260,088	0			
-16	Paicho- Corner Mega	8.50	8.50	0	2,586,776	2,586,776	2,586,776	0			
-17	Paicho- Patiko	22.40	22.40	0	6,816,920	6,816,920	6,816,920	0			
-18	Palaro-Mede	25.50	25.50	0	7,760,332	7,760,332	7,760,332	0			
-19	Patiko HQ- Gwendiya Market	11.50	11.50	0	3,499,756	3,499,756	3,499,756	0			
-20	Unyama- Pageya	4.20	4.20	0	1,278,172	1,278,172	0	1,278,172	Done by China railways No. 6		
-		322.6	263.6	19.6	98,175,796	98,175,796	63,756,444	17,955,276		The Amount in variance was used to implement culvert installation along Arut – Awach road.	
-Transfer to Sub Counties											
-
-
-
-
-29
-
-
-
-
-
-
-
-
-
-
-
-	Community Access Roads (CAR) Road Bottle Neck Improvemen t	64.7	N/A	N/A	46,331,38 4	46,331,384	46,331,384	0		These funds will be audited independently in sub counties. Thus, verification of actual output could not be done. However, transfer could not be confirmed since the transfer vouchers were not supported by acknowledgement receipts.	
-Mechanical Imprest											
-	Mechanical Imprest	N/A	N/A	N/A	69,611,430	69,611,430	57,306,578	12,304,852	Systems failure to process payment.	Variance in mechanical imprest resulted into failure to maintain some vehicles and road equipments.	
-DE Office operation expenses											
-	Office operation in DE Office	N/A	N/A	N/A	28,400,000	28,400,000	26,635,457	1,764,543		All activities in District Engineers office were implemented	
-
-
-
-
-30
-
-
-
-
-
-
-
-
-
-
-
-Appendix III: Non- disbursement of Youth funds for FY 2017-18
-
-Sub County	Names of the YIGs	Activity forimplementation	Number of beneficiaries.	Amount to be disbursed	
-Unyama	Coopil MIC Pa Lacwer Youty Ox- Traction	Agriculture	10	8,400,000	
-Patiko	kacel Ox-Pajaa WatekYouth cultivation	Agriculture	10	8,410,000	
-Awach	Oguru Bod Ki Gen Animal Traction.	Agriculture	15	7,390,000	
-Bungatira	Twon Okun Ribbe Ber youth Farmers	Agriculture	10	7,795,000	
-Unyama	Oguru Tic Ryoma Can Youth Piggery Group.	Agriculture	12	7,900,000	
-Unyama	Unyama A Diro Pe Rora Youth Poultry group	Agriculture	11	8,580,000	
-Awach	Boli Pi Cing Maleng grinding Mill.	Industry/Agro	10	6,840,000	
-Patiko	AnyodweProducersYouth	Trade	12	7,100,000	
-Patiko	Angany Can Kwoki Youth Produce Traders	Trade	10	7,100,000	
-Total			100	69,515,000	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-Appendix IV: PPDA Procurement Audit Findings
-
-No	Finding	Risk/Implication	Recommendation	
-1.	Management of works under force account mechanism: On 24 th November 2017, Gulu Municipal Council’s Contracts Committee approved works estimated at UGX 224,359,800 to be implemented under force account mechanism for the following roads: i. Akonyi Bedo-Omoti road 17Km out of 22.5Km at the cost of UGXii. Pageya –Omel road 11KM out of 37Km at a total cost of UGXiii. Coope –Cetkana –Pugwinyi road 15.5Km out of 17.5Km at a total cost of UGX 64,973,800; iv. Negri –Paminano Road 6.5Km out 6.5Km at a total cost of UGXv. Paicho –Corner –Mega 8.5Km out of 8.5Km at the total cost of UGX64,857,800; 41,505,500;42,155,000; and 10,867,000.The Authority noted the following; a) There was no evidence of any procurement process for inputs required for works except fuel contrary to Regulation 4 of the PPDA (Force Account Mechanism) Regulations, 2014.E.g. building materials, fuel, Traxcavator & Low Bed. b) The Authority also observed that throughout the financial year there was no report submitted to the office of the Accounting Officer on works undertaken using the force account mechanism contrary to Regulation 5 (5) of the PPDA (Force Account Mechanism) Regulations, 2014.	Mismanagement of resources allocated for works under the force account mechanism.	The Accounting Officer should ensure procurement procedures are followed when procuring inputs under force account.that	
-2.	Deficiency and non-performance of the Procurement Unit: During the audit, the Authority made the following observations a) The Procurement and Disposal Unit failed to submit quarterly reports	Failure to procurements hinders accountability.report on undertaken	The Chief Administrative Officer should strengthen the internal controls on record	
-
-
-
-
-32
-
-
-
-
-
-
-
-
-
-
-
-	on procurement and disposal for the entire financial year 2017/2018 as per the guideline issued by the Authority. The quarterly reports were later submitted on 7 th September 2018 without the respective Contracts Committee minutes. b) There were three hundred ninety eight (398) procurement transaction payments worth UGX 758,059,547 in the IFMS purchase register which were entered by the Procurement Officer but did not follow the pre-requisite procurement procedures such as raising requisitions, conducting a bidding process, evaluation of bids and issuance of call off orders for those under framework arrangement as required under the PPDA Act, 2003 and Local Governments (PPDA) Regulations, 2006. These included among others; Newspaper adverts, accounting books, banana suckers, blankets and bed sheets for nodding, book shelves/filing cabinets, borehole pump parts, materials, fuel, furniture, goods for agricultural extension, grader blade, hire of road equipment, laptop, local materials, meals and refreshments, motorcycle repair, mowing, payment for gravel, camera, vehicle repair and service, food for nodding, tonner and vehicle tyres. c) During the audit, the Procurement Officer informed the auditors that there were five (5) Contracts Committee sittings during the financial year under review, only three sets of minutes were on the Contracts Committee minute file. d) All the sampled procurement action files reviewed during the audit were incomplete despite the Entity being notified early hence an indicator of poor record keeping. e) Furthermore there were numerous inconsistencies in the procurement action files which are discussed in detail in this management letter.		keeping Procurement Unit.within the and Disposal	
-3.	Suspected fraudulent payments for repair of motorcycles: The Authority found a series of payments entered by the Procurement Officer in the IFMS purchase register worth UGX 8,330,000 attributed to repair of motorcycles that appeared fictitious and lacked evidence to prove that the services were required and procured in accordance with the Local	Loss of money and citizens denied service delivery.	The Chief Administrative Officer should farther investigate and bring to book any persons found responsible for fraudulent activities	
-
-
-
-
-33
-
-
-
-
-
-
-
-
-
-
-
-	Governments (PPDA) Regulations, 2006 and guidelines and fairly executed. Suspected fraudulent payment for repair of motorcycles GoU Departme Provider No. ntReport (UGX)Production Gene 490,000LG SOB i 2662Subject of Procuremen t Motorcycle repairMotorcycle repair -Oyet FredMotorcycle repairMotorcycle repairMotorcycle repairMotorcycle repairMotorcycle repair2664 Production Gene 490,000 ii 2665 Production Gene 490,000 iii 2666 Production Gene 490,000 iv 2657 Production Gene 490,000 v2658 Production Gene 490,000 viConstruction and Motor GarageConstruction and Motor GarageConstruction and Motor GarageConstruction and Motor GarageConstruction and Motor GarageConstruction and Motor GarageConstruction2659 Production Gene 490,000 vii								including recovery of any lost funds.	
-No.											
-i											
-ii											
-iii											
-iv											
-v											
-vi											
-vii											
-
-
-
-
-34
-
-
-
-
-
-
-
-
-
-
-
-and Motor Garage viii 2660 Motorcycle Production Gene 490,000 repair Construction and Motor Garage ix 2661 Motorcycle Production Gene 490,000 repair Construction and Motor Garage x 2667 Motorcycle Production Gene 490,000 repair Construction and Motor Garage xi 2668 Motorcycle Production Gene 490,000 repair Construction and Motor Garage xii 2589 Repair Production Nile Energy 490,000 Motorcycle Limited xiii 2590 Repair Production Nile Energy 490,000 Motorcycle Limited xiv 2591 Repair Production Nile Energy 490,000 Motorcycle Limited xv 2592 Repair Production Nile Energy 490,000 Motorcycle Limited xvi 2593 Repair Production Nile Energy 490,000 Motorcycle Limited xvii 2727 Repair of Production Nile Energy 490,000 Motorcycle Limited
-
-Total
-
-8,330,00
-
-0
-
-35
-
-
-
-
-
-
-
-
-
-
-
-4.	Suspected fraudulent evaluation of bids: The Authority found that in the following procurement transactions there were fraudulent actions as described below: a) Some of the bids that had been received were not evaluated. b) Some firms were not issued bidding documents but had bids being evaluated. c) Bids from some firms were evaluated without a record of being received and opened by the Entity.Fraudulent evaluation of bids No. Subject Amount (UGX)FindingRenovation of one block of four classrooms at Akonyibedo PS in Unyama Sub- CountyRenovation of water born toilet behind DHO office the district headquartersati.e.34,950,000 The record of bid opening had only one firm i.e. De-wats Company however, two more companies Beep Investment (U) Ltd & Denflo Construction Company Ltd were evaluated. 14,551,400 Out of the three bids that were received, only two bids of Asienjo General Enterprises (U) Ltd & Agresia Holdings Ltd were evaluated. The Bid of Fink Enterprises was not evaluated. iii Construction of 4 28,484,076 Out of the three bids that wereiii						The Entity was exposed to a risk of unfair advantage being given to some firms at the cost of other potentially competent firms.	The Chief Administrative Officer should compel the Procurement Officer to show cause as to why disciplinary action should not be taken against him.	
-									
-									
-									
-									
-
-
-
-
-36
-
-
-
-
-
-
-
-
-
-
-
-	stances drainable latrine with urinal at Lugore HC II in Labworomore Parish in Palaro Sub-county		received, only the bid of Deg Bedo Company Ltd was evaluated. Bids submitted by Kica Ber General Traders Ltd and OCF Construction & General Merchandise Ltd were not evaluated. Deg Bedo Company was recommended award despite not complying with the required bid validity i.e. they proposed 30 days and the requirements was 90 daysLtd for				
-iv	and of II inRenovation expansion Lugore HC OPD Labworomore Parish in Palaro Sub-county	47,558,600	Out of the three bids that were received, only the bid of Deg Bedo Company Ltd was evaluated. Bids submitted by Davico General Supplies & Construction (U) Ltd and Cumuni Holdings Ltd were not evaluated. Deg Bedo Company was recommended award despite not complying with the required bid validity i.e. they proposed 30 days and the requirements was 90 daysLtd for				
-v	low sealing atDesign of cost Laroo-Pageya	45,068,000	Two bids i.e. from Techno Design Engineering Ltd and MBJ Technology Ltd were evaluated however there was no proof of their receipt and				
-
-
-
-
-37
-
-
-
-
-
-
-
-
-
-
-
-	subsequent bid opening.				
-vi	771 tree to subSupply of 1,950 passion fruits to production department mango seedlings Patiko county,under PMG and DDEG Funding	Various rates	While the evaluation report listed 4 firms that responded, only 2 were evaluated i.e. Amlo Holdings Ltd & Ibinoga Construction & General Merchandise. Latong & Sons Co. Ltd and Alabama Crown Ltd were not evaluated.				
-vi	Construction fish pond Agonga Bungatira countyof in Parish, sub-	22,800,000	record of receipt had 3 firms however only one firm was evaluated i.e. Stanhope Construction And General Merchandise Ltd. AKA Construction and Ibinonga construction & general merchandise not evaluated.were				
-vii	Deep borehole apron casting and hand pump installation of 7 boreholes in Awach, Paicho, Unyama, Patiko, Bungantira and Palaro sub-county	41,468,000	Whereas 2 bids were received only one i.e. that of Balcon Engineering was evaluated& the one of Agola Enterprises Ltd not evaluated.Ltd				
-viii	borehole 7indrillingboreholesofDeep	85,904,000	Whereas bids from PMP Holdings Ltd & BM Watsan Holdings Ltd were evaluated,				
-
-
-
-
-38
-
-
-
-
-
-
-
-
-
-
-
-Awach, Paicho, bids were not received from
-
-Bungatira, these firms. A bid was
-
-Unyama , Patiko received from Geobot Water
-
-& Palaro Sub- Engineering Services but not
-
-Counties evaluated.
-
-39
-
-
-
-
-
-
-
-
-
-
-
-Appendix V: Status of Medical Equipment in Awach HC IV
-
-SN	NAME OF EQUIPMENT	QUANTITY	USE/PURPOSE	EXISTANCE	CONDITION	REMARKS	
-	C/s sets (caesarean sets)	5	For C-Section operations	0	N/A	Needed	
-	Oxygen cylinders (large size)	3	For administration of Oxygen	2	Good	More needed	
-	Hernia sets	4	For operation and management of Hernia	0	N/A	Needed	
-	D&C sets	3	Used for dilatation and curettage	3	Good		
-	MVA	3	For manual volume aspiration	3	Good		
-	Ambu bag						
-	1. Neonatal	2	Used to provide positive pressure ventilation	2	Good		
-	2. Adult	2	Used to provide positive pressure ventilation	2	Good		
-	Penguin sucker	2	Helps in clearing the babies airway	0	N/A	Needed	
-	Nasal oxygen prongs	10	Used to deliver supplementary oxygen	10	Good		
-	Laparotomy set	2	Surgical incision into the abdomen for evacuation or preparation for surgery	0	N/A	Needed	
-	Pulse oximeter	2	Non-invasive method for monitoring oxygen levels	1	Good	More needed	
-	Suction machine						
-	1. Manual	1	Extraction of mucus and other fluids	1	Good		
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-	2. Electric	1	Extraction of mucus and other fluids	1	Good		
-	Boyle’s machine bp calf	5	For administering anaesthesia	0	N/A	Needed	
-	Anaesthetic trolley	1	For administering anaesthesia	1	Good		
-	Oxygen concentrator	10	For administering oxygen	2	Good	More needed	
-	Portable operating light	2	Provide light during operations	2	Good		
-	Laryngoscope	1	Used for examining the larynx	1	Good		
-	Blood pressure machines[bp]	2	Measuring pressure	2	Good		
-	Autoclave				Good		
-	1. Electric	1	Used for sterilization	1	Good		
-	2. Non electric	1	Used for sterilization	1	Good		
-	Steam steriliser	1	Sterilising medical equipment to get rid of bacteria and other pathogens	1	Good		
-
-
-
-
-Appendix VI: Missing records on Procurement Action files
-
-ReferenceNumberProcurement	SubjectProcurementof	Name of Provider/ Contractor	Contract Value	Remarks	
-Gulu508/wrks/2 017- 2018/000004	Deep drilling of 7 boreholes in Awach, Paicho, Bungatira, Patiko, Unyama and Palaro sub counties under DDEG and DWSCG funding	Brottos (U) Ltd	85,904,000	Availability of funds not completed only 22.8m provided for one borehole under DDEG. Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-	method and bid document not attached.	
-Gulu508/wrks/2 017- 2018/00029	Deep borehole apron casting of 7 boreholes in Awach Paicho, Unyama, Patiko and Palaro sub-counties under DDEG and DWSCG	Balcon Engineering Ltd	41,468,000	PPDA form 1 for procurement requisition and confirmation of funds not attached. Records of did issue and receipt not signed. No approval of the method of procurement by the contracts committee.	
-Gulu508/wrks /2017- 2018/00001	ofConstruction of one block 2 classrooms with an office attached at Aswa Camp Primary School.	AwotoLtdFoundation	73,978,700	Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement method and bid document not attached.	
-Gulu508/wrks /2017- 2018/00002	ofConstruction of one block 2 classrooms at Palaro Primary School	Roovaco Company Ltd	60,650,922	Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement method and bid document not attached.	
-Gulu508/wrks/2 017- 2018/00003	ofConstruction of one block 2 classrooms at Tegot Primary School	Lacan Bil (u) Ltd	61,220,660	Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement method and bid document not attached.	
-Not indicated	Renovation of administration building DDEG fundingunder	Lacan Bill (U) Ltd	33,485,560	Procurement not reported on. PPDA form 1 for procurement requisition and confirmation of funds not attached. Records of did issue and receipt not signed. No approval of the method of procurement by the contracts committee.	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-Total 356,707,842
-
-
-
-
-
-
-
-
-
-
-

reports/Gulu DLG Report of Auditor General 2019/Gulu DLG Report of Auditor General 2019.md

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-OFFICE OF THE AUDITOR GENERAL  
-THE REPUBLIC OF UGANDA  
-REPORT OF THE AUDITOR GENERAL
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0514.jpg)
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-#### ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT
-
-**FOR THE YEAR ENDED 30 TH JUNE 2019**
-
----
-
-Table of Contents  
-Page  
-Table of Contents - ii  
-List of Acronyms - iii  
-Opinion - 1  
-Basis for Opinion - 1  
-Key Audit Matters - 1  
-  1.0 Implementation of Budget approved by Parliament - 1  
-Emphasis of Matter - 4  
-  2.0 Accumulated Payables - 4  
-Other Information - 4  
-Management’s Responsibility for the Financial Statements - 4  
-Auditor’s Responsibility - 5  
-Other Reporting Responsibilities - 6  
-Report on the Audit of Compliance with Legislation - 6  
-  3.0 Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT) - 6  
-  4.0 Implementation of the Uganda Road Funds - 8  
-  5.0 Implementation Of Northern Uganda Social Action Fund Three (NUSAF3) - 9  
-  6.0 Management of the Youth Livelihood Project (YLP) - 11  
-  7.0 Uganda Women Entrepreneurship Program (UWEP) - 13  
-  8.0 Water for Use and Water For Production - 15  
-APPENDICES - 17  
-Appendix I: Implementation of Key Outputs - 17  
-Appendix II: Notable Project Achievements at Sub-project level - 18  
-Appendix III: Delayed Project Implementation - 19  
-Appendix IV: Low Recovery of YLP funds - 21  
-Appendix V: Non Existent Groups - 28  
-Appendix VI: Non-Compliance with Repayment schedules- UWEP - 29
-
----
-
-#### List of Acronyms
-
-| **Acronym** | **Meaning** |  
-|---|---|  
-| BOU | Bank of Uganda |  
-| CoC | Certificates of Compliance |  
-| CWC | Community Watershed Committee |  
-| GoU | Government of Uganda |  
-| IESBA | International Ethics Standards Board for Accountants |  
-| INTOSAI | International Organisation of Supreme Audit Institutions |  
-| ISSAIs | International Standards of Supreme Audit Institutions |  
-| LGFAM | Local Government Financial and Accounting Manual |  
-| NDP | National Development Plan |  
-| NPA | National Planning Authority |  
-| NUSAF | Northern Uganda Social Action Fund |  
-| PBS | Performance Budgeting System |  
-| PFMA | Public Finance Management Act |  
-| TSSA | Treasury Sub Single Account |  
-| TSA | Treasury Single Account |  
-| UgIFT | Uganda Intergovernmental Fiscal Transfers Program for Results |  
-| UGX | Uganda Shillings |  
-| URF | Uganda Road Fund |  
-
-
----
-
-#### REPORT OF THE AUDITOR GENERAL
-
-#### ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT
-
-**FOR THE YEAR ENDED 30 TH JUNE 2019**
-
-#### THE RT. HON. SPEAKER OF PARLIAMENT
-
-#### Opinion
-
-I have audited the accompanying financial statements of Gulu District Local Government, which comprise the Statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
-
-In my opinion, the financial statements of Gulu District Local Government for the year ended 30 th June 2019 are prepared, in all material respects, following section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018.
-
-#### Basis for Opinion
-
-I conducted my audit following the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the District following the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities following the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
-
-#### Key Audit Matters
-
-Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and when forming my opinion thereon, and I do not provide a separate opinion on these matters.
-
----
-
-It is against this background that budget performance was considered as a key audit matter for the audit year. The focus was on the attainment of planned outputs, which greatly affect the wellbeing of communities and have a bearing on the attainment of programme objectives as stated in the statement of performance  
-Consequently, I developed specific audit procedures to;
-
-- Establish the revenue performance for the year under review (extent of revenue collection, including local revenue).
-- Ascertain the extent of absorption of released funds, including conditional grants and donor funds.
-- Assess the extent of attainment of key planned outputs.
-
-Based on the procedures performed, I made the following observations;
-
-| **S/N** | **Issue/Observation** |<|<|<|<|<|<| **Recommendation(s)** |  
-|---|---|---|---|---|---|---|---|---|  
-| 1.1 | **Local Revenue Performance**  Section 3.3(1) of the LGFAM, 2007, under budget principles guides that estimates must reflect revenue, which can be realized from anticipated conditions. Section 3.4.1(4) further requires realistic revenue forecasting as a precondition for successful budgeting. I reviewed the statement of appropriation accounts in financial statements; and noted that out of the revised budgeted total revenue of UGX. 34,425,432,088 for the year 2018/19, UGX.38,609,680,482 was collected representing a performance of 96.7% of the target. The performance of each revenue source is summarized in the table below; **Revenue Source** **Revised Approved Budget** **Warrants** Variance** Taxes Non-Tax Revenue **Sub Total** Transfers from Consolidated fund  Grants Received Transfers from other Gov’t Units Grants from International Orgn  **Sub Total** **%age perfor mance** 107.8 **0**  100 99.8 0 0 127,968,028 137,968,028 10,000,000 638,414,972 628,414,972 10,000,000 98.4 **766,383,000** 766,383,000** 24,881,053,554  24,829,032,759 52,020,795 0 0 8,066,995,534  7,707,269,668 359,725,866 95.5 711,000,000 711,000,000 **33,659,049,088 32,536,302,427** **1,122,746,66 1** 96.7 0 0 **Grand Total 34,425,432,088** 33,302,685,427 856,510,890** 96.7 local revenue performance of 100% and the overall revenue performance of 96.7% is commendable as it enhances the funding of planned activities, which in turn improves service delivery, if well spent. The Accounting Officer attributed the above performance to the The |<|<|<|<|<|<| commended the Accounting Officer and advised that the revenue  is sustained. performance I |  
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-
-| stringent revenue collection measures put in place by the council in respect of local revenue. |<|<|<|<|<|<|<||  
-|---|---|---|---|---|---|---|---|---|  
-| 1.2  **Unrealistic budget estimate for donor funding**  Section 10 (a) of the PFMA, 2015 requires the annual budget to indicate the financing estimates for the financial year to which the budget relates. These estimates should be realistic and achievable by management. It was noted that the district budgeted to receive donor funds of UGX.711,000,000 which was not realised. No evidence was availed to show that the estimate was based on any memorandum of understanding with any donor, rendering the budget estimate unrealistic. Unrealistic budget estimates lead to poor planning which may result in over commitments with the anticipation of realization of revenue. The Accounting Officer explained that the budget provision was based on the assumption that the district would again receive donor funds from UNICEF for immunization, GAVI for HIV and World Health Organization, as was the case the prior year. |<|<|<|<|<|<|<| advised the Accounting Officer to ensure that donor budget estimates are based on an undertaking and should be realistic and achievable to enable proper planning. In instances where funds are not realized, the budget ought to be revised. I |  
-|^|<|<|<|<|<|<|<|^|  
-| 1.3 **Absorption of funds**  Section 15 (1) of the Public Finance and Management Act, 2007 states that after approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. Section 15 (2) states that the annual cash flow plan issued under subsection (1) shall be the basis for the release of funds by the Accountant General to the Accounting Officers. Further to this, section 15 (3) requires an Accounting Officer to commit the budget of a vote, based on the annual cash flow plan issued under this section. I observed that out of  total warrants of UGX.33,302,685,427, UGX.28,216,604,934 was spent by the entity representing an absorption level of 84.73%. **Refer to Table below;** the **Warrants (Release)** **[A]** Billion** **Expenditure [B] Billions** **33.303** 28.217** **Unspent [A-B]** **Billions 5.086** above implies that the district was unable to absorb all the available funds to implement the district activities.   The Accounting Officer attributed the unspent balances of UGX.4.4 billions to wages and salaries. He explained that the fact that the budget for Gulu District has never changed since the creation of Omoro District Local Government which leads to the distric receiving excess founds under salaries and wages. The |<|<|<|<|<|<|<| I advised the Accounting Officer to liaise with Ministry of Finance Planning and Economic Development  the anomaly. to address |  
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-| **Implementation of Key Outputs**  Section 45 (3) of the PFMA, 2015 states that, an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan. 1.4 In order to achieve its mandate, the district planned to implement and achieve both recurrent and development activities under various programme and projects. The key deliverables for the financial year under review are detailed in **Appendix I.** |<|<|<|<|<|<|<| advised the Accounting Officer to enhance supervision and monitoring for all programs implementation in order to achieve objectives of National Development Plan II. the I |  
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----
-
-The good performance under NUSAF3 and Uganda Road Fund was attributed to close supervision and monitoring of activity implementation.
-
-#### Emphasis of Matter
-
-Without qualifying my opinion, I draw attention to the following matters disclosed in the financial statements:
-
-#### 2.0 Accumulated Payables
-
-Included in the payables balance disclosed in Note 22 on page 37 of the financial statements is UGX.3,105,261,425 which relates to sundry creditors/court awards.
-
-There is a risk that the District propertly may attached for failure to settle the court award promptly.
-
-The Accounting Officer explained that the District got a court order that resulted in the attachment of some district land by the court bailiffs as an alternative means of offsetting its court commitments. By the close of the financial year under review, court bailiffs had disposed some of the land to a tune of UGX.1,680,000,000 as communicated by the court bailiffs. However, the money did not go through the district normal system of operation for revenue to be recognized and expensed to offset the court costs.
-
-The Accounting Officer further stated that the district had communicated to the Accountant General for guidance on the recognition of revenue and expense to reduce the outstanding court award obligation which response was being awaited.
-
-I advised the Accounting Officer to follow up on the matter with the Accountant General and ensure the revenue and expenditure in question are recognized in the financial statements.
-
-#### Other Information
-
-The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors’ report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon.
-
----
-
-The Accounting Officer is also responsible for the preparation of financial statements following the requirements of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
-
-In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
-
-#### Auditor’s Responsibility
-
-My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted following ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken based on these financial statements.  
-As part of an audit following ISSAI’s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:
-
-- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-- Obtain an understanding of internal control relevant to the audit to design audit procedures that are appropriate in the circumstances, but not to express an opinion on the effectiveness of the District’s internal control.
-- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
-- Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District’s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the District to fail to deliver its mandate.
-- Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
-
----
-
-From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
-
-#### Other Reporting Responsibilities
-
-Following Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.
-
-#### Report on the Audit of Compliance with Legislation
-
-The material findings in respect of the compliance criteria for the applicable subject matters are as follows;
-
-**3.0**
-
-#### Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).
-
-The Uganda Intergovernmental Fiscal Transfers Program for Results (UgIFT) is a Gov- ernment Program being implemented under the Ministries of Health, Education, through the Districts and municipal councils. The program which started in the financial year 2018/19 was designed to address the financing gaps in service delivery specifically in the Health and Education sectors.
-
-The audit objective was to establish whether; Project funds were budgeted, disbursed and utilized in the implementation of planned project activities.
-
-The District budgeted to construct Palaro Seed secondary school and signed a contract with M/s.Davrich Company (U) Ltd on 13 th May 2019 under Procurement Ref. MoES/Wrks/2018-2019/00119 at a contract sum of UGX.1,757,391,000 with a contract period of three years running from 2018/2019- 2020/2021.
-
-The District realised UGX.464,632,599 for construction of which UGX.301,700,578 was advanced to contractor leaving the balance of UGX.162,932,021 which was diverted to the construction of staff housed and pit latrines at Paibona Primary School and Omoti Primary School.
-
----
-
-from the site looking for the specified hard burnt clay bricks but had failed to get the clay bricks sufficient for the works. The co-ordinator indicated that the challenge had two major impacts;
-
-- It was going to delay the progress of the project since it is a key material required during the implementation of the project.
-- It was making the project unpopular to the locals because it was not supporting them financially.
-
-The communication by the contractor requested for attention and Technical advice concerning the challenge. After consultations with the Ministry of Education over the specification of the bricks to be used and obtaining a no objection works ought to have started. However, little works had been done by the time of audit conclusion as shown below;-
-
-| Site office and store | Foundation work done |  
-|---|---|  
-| Some materials on site | Some materials on site |  
-
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0094.jpg)
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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0095.jpg)
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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0096.jpg)
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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0097.jpg)
-
-The Accounting Officer explained that the land for Palaro Seed Secondary School is located in a virgin land without any existing structure; the land, therefore, required physical planning before any development could take place.
-
-Regarding local materials in the project area, the bricks are burnt clay brick sand, hard cores, and aggregates. However, the regional largely lacks burnt clay bricks as specified and provided for in the technical specifications. Sourcing of burnt clay bricks caused delays in project implementation.
-
----
-
-Lack of a land title exposes the Government investment to risk in case of a land dispute.
-
-The Accounting Officer explained that the process of acquiring land title was ongoing.
-
-I advised the Accounting Officer to expedite the process of obtaining a land title to avoid encroachment and land disputes.
-
-#### 4.0 Implementation of the Uganda Road Funds
-
-Uganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to the economic welfare of the communities.
-
-The objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented following the work plan and to the desired quality.
-
-During the year under review, the district received UGX. 672,244,981 for routine manual maintenance, routine mechanised maintenance, periodic maintenance, and emergency activities on several District roads using Road gangs and the force Account mechanism.
-
-However; the following observations were made;
-
-#### i) Paicho- Patiko (22.4km).
-
-It was observed that the works were done but the road had potholes in some sections a broken culvert, a silted culvert line and water was crossing the road in some part. Gravel was insufficiently compacted along sections where Armco culverts were installed.
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0099.jpg)
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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0100.jpg)
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-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0102.jpg)
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-Gravel insufficiently compacted  
-Potholes
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0103.jpg)
-
-#### iii) Awach- Paibona Road (19.6km).
-
-It was observed that 13km was graveled but the water had swept away half of the road at chainage 10.9 requiring immediate intervention as shown below.
-
-| Gravelling done. No mitre drains. | Half of the road swept away |  
-|---|---|  
-| Burrow pit not filled | Half of the road swept away |  
-
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0104.jpg)
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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0105.jpg)
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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0106.jpg)
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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0107.jpg)
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-#### iv) Abera- Awach (19.2km).
-
-It was observed that the road was graveled, but a section of the road was slippery as the gravel was not sufficiently compacted as shown;
-
-| Section of the road slippery |<|<| Section of the road slippery |<|<|  
-|---|---|---|---|---|---|  
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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0108.jpg)
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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0109.jpg)
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----
-
-The audit objective was to establish whether the Project planning and beneficiary selection were properly undertaken, funds were timely released, and whether project implementation was properly undertaken. Also, I ascertained whether reporting, accountability, and audit were done according to the requirements of the project and that project asset was properly managed.
-
-It was observed that during the year the District received UGX.5,207,691 for NUSAF3 programme.
-
-#### 5.1 Project Implementation
-
-The project Guidelines and Financing Agreements require the CWC to ensure effective implementation of the subprojects. Section 6.2.6 of the NUSAF3 Guidelines requires that at the time of implementation of the sub-projects, the potential environmental and social impacts identified and mitigation measures are taken.
-
-A review of the project implementation revealed the following;
-
-#### 5.1.1 Notable Project Achievements (Success Stories)
-
-Inspection of NUSAF3 sub-projects in the district revealed that the district registered notable achievements under Sustainable Livelihood Pilot (SLP). Some of these include Dii - cwinyi Self-help Group and Peko mito tic self-help group. For details of sub-projects with notable achievements, refer to **Appendix II.**
-
-Interview with the sub-project members revealed that the achievements were majorly attributed to;
-
-- Adherence to the 5 core principles of NUSAF3 which is weekly savings, weekly meeting, proper record keeping, timely loan repayments and inter loaning amongst group members.
-- Daily attendance by members and all get involved in the business.
-- The creativity of the groups, in introducing a penalty for late payments.
-- Leadership skills after the training they received.
-- They were already existing business groups so it was not a problem working as a team.
-- Cooperation among members who feel they owned the project.
-- Support visits by the Village Livelihood Improvement Committee (VLICs) and the Community Business Agents (CBAs).
-- Intercluster meetings and visits to exchange knowledge and various experiences during the visits.  
-These are lessons for other sub-project members to learn from.
-
----
-
-- Delays in capturing details in the biometric machine due to network problem, slowness in loading watershed information and blocked sim cards.
-- Some Labour Intensive Public Works (LIPW) sub projects are very demanding in terms of materials and take much more than the stipulated percentage.
-- Some of the community members still struggle to appreciate the 30% savings which is mandatory in the LIPW sub- component.
-- Political interference in sub component which makes the work very difficult particularly for the technical team.
-- Many of the Community Interest Groups (CIGs) struggle to follow the 5 core principle which is a requirement.
-- The groups still struggle with issues on group dynamics and affect the cohesion of the groups.
-- Most of the group members are illiterate and struggle to cope especially when it comes to comprehending and internalizing the concept of the project requirements.
-- Some of the Village Livelihood Investment(VLIC) lack the financial knowledge that should help steer the pilot project to another level.
-- The management of the SHGs is quite demanding and yet the CBAs are paid very little at the end of the day.
-- Misunderstanding by some landowners also led to delays in project implementation.
-- The number of women beneficiaries which outweighs the number of men beneficiaries implied handling harder tasks like uprooting of trees stumps and anti- hills.
-- Unwillingness to save by some CIG members and irregular attendance at weekly meetings by some CIG members.
-- Verification of self Help groups took a lot of time as Gulu graduated up to 149 self Help groups.  
-The above challenges led to delays in the implementation of work and hence less output in some projects.
-
-The Accounting officer explained that the district was arranging refresher training for the CBAs and CFs
-
-I advised the Accounting Officer to facilitate CBAs and CFs to quicken the process of sensitization and change the community's mindset.
-
-#### 6.0 Management of the Youth Livelihood Project (YLP)
-
----
-
-Section 6 (i) requires all the Project Grants disbursed to each Youth Interest Group (YIG) to be treated as a Revolving Fund to be repaid following the Project Financing Agreement between the District Local Government and the beneficiary Youth Interest Group, witnessed by the Area Resident State Attorney.
-
-However, an analysis of the recovery of the programme funds revealed that out of UGX.576,878,157 due for recovery only UGX.125,659,168 (22%) was recovered leaving UGX.451,218,989 (78%) outstanding.
-
-It was further noted that 16 youth interest groups had nil deposit since the groups received funds way back in 2015, 2016, 2017, and 2018 as shown in **Appendix IV.**
-
-According to the monitoring reports availed, poor recovery of the revolving funds was attributed to several factors which include the following:
-
-- Inadequate operational funds for monitoring project implementation and recoveries of funds from ever increasing youth groups. Some of the groups are located in the new district of Omoro which was curved out of Gulu District.
-
-- Mismanagement of funds by some group leaders of the Youth Interest Groups. Examples of such groups include; Oguru Ulonygiu Produce buying and selling, Adak Alliance Piggery Project, Pok Ogali Youth Ox-Cultivation Project, Patwol Can Kaya Ox-Cultivation, Kiteny Tam Pi Diki Youth Piggery Project, Awalaboro Ox-Cultivation, Acutomer Par Pi Anyim Ox-Cultivation, Owak Youth Piggery Project, Oturuloya Produce Buying & Selling, Paromo Jale Ber Youth Piggery, Obiya Youth Piggery, hence a total of UGX. 86,268,350 will never be recovered from the above groups since they do not exist. **Appendix V refers.**
-
-- Most groups came together to access funds and after accessing funds, they disintegrated.
-
-because of the above, there is a risk that full recovery will not be realized.
-
-Failure to recover the revolving funds from the Youth Interest Groups defaulters does not only deny other approved youth groups access to the funds but also defeats the overall strategic objectives of the programme.
-
----
-
-Government stands to lose the funds in question as inspection further revealed that there was no activity on the ground for the poultry project as shown in the summary below;
-
-| **Project Sector Pictures Remarks name** |<|<|<|  
-|---|---|---|---|  
-| Patalira | Agriculture | Oxen for the group | Group received UGX.9,400,000 on |  
-| Youth Animal |<|^| 19-Mar-2019. Bought 8 bulls, 2 |  
-| Traction |<|^| Ox-ploughs, and have planted rice |  
-||<|^| on 11 acres of land. Weeding |  
-|^|<|^| already done. Planning to plant |  
-|^|<|^| millet in September 2019. |  
-|^|<|^| **Challenges;** |  
-|^|<|^| 2 members left the group ( ladies)  -The rice garden was attacked by Hippos which |  
-|^|<|^| destroyed the rice. |  
-|^|<|^||  
-|^|<| Group members in the rice garden |^|  
-| Unyama A Poultry Diro Pe Rom  Youth  Poultry Empty chicken house  Group received UGX 8,580,000 on 19-Nov-2018   Only UGX 750,000 has been recovered to date. The project is no longer in existence because all the birds died. Only 2 people still existed in the group as the 9 left the group.  **Challenges;**  Lack of market for the birds when they mature. \- Members got busy and others got jobs  Lack of a veterinary doctor to help when birds got sick.  2  members  remained in the group only - - - |<|<|<|  
-
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0114.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0115.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0116.jpg)
-
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-
-The audit objective was to establish whether; all funds budgeted under UWEP during the period under review were released and used only for the program, outstanding advances to the women groups were repaid following the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.  
-The following observations were made;
-
-#### 7.1 Non-compliance with Repayment Schedules
-
-Chapter 6 (i & ii) of the youth livelihood program guideline document similarly used for UWEP provides that all the Project Grants disbursed to each Youth Interest Group (YIG) will be treated as a Revolving Fund to be repaid following the Project Financing Agreement between the District Local Government and the beneficiary Women Interest Group.
-
-It further provides that the scheduling of the repayment should be based on the project maturity, business plan and cash flow projections generated at the design of the project.
-
-However, an analysis of the recovery of the programme funds revealed that out of UGX. 230,679,500 due for recovery only UGX.107,919,800 (47%) was recovered leaving a balance of UGX. 122,759,700 (53%) outstanding as shown in **Appendix VI.**
-
-Delayed repayment was attributed to various causes such as; bad season and change of weather, fluctuation in prices and losses made during peak season, competitive market because most of them deal in traditional crops, poor road network which affects market linkage, some 2 groups in Awach each lost a pair of oxen due to diseases i.e. Lacede Women group and Wot Tek Women's group, most women groups in Palaro Sub County are inaccessible by vehicles and are very far e.g. Oroko Waneno Anyim women group, hence difficulty in transporting their crops to the markets.
-
-Failure to repay on time implies that other eligible groups are unable to access the funds since the programme operates as a revolving fund.  
-The accounting officer explained that he had instructed the focal point person to strengthen the monitoring of the affected Groups that had been rescheduled for repayment.
-
-I advised the Accounting Officer to address the identified causes to ensure that all outstanding amounts are recovered.
-
-| **Project name** | **Sector** | **Pictures** |<| **Remarks** |  
-|---|---|---|---|---|  
-| Anyomotwon Odong Ki Mon Pit | Retail Wholesale and  Trade |||  Project received UGX. 8,003,000 |  
-|^|^| on 13-Dec-2018 and UGX 1,971,100 recovered.   Produce in the store. |  
-|^|^| Produce store | the member keeping them was not around. |  
-
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0118.jpg)
-
-- Records were not seen because
-
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-
-Loyoboo Akem Agriculture Kwene women  
-group
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0120.jpg)
-
-Some of the group members
-
-- Project received UGX 8,086,000 on 13-Dec-2018 but has not made any recoveries yet.
-- Bought 4 oxen and 2 ploughs plus chains, barbed wire and polls plus nails for the cral.
-- No records were seen except minutes of group meetings.
-
-The Accounting Officer explained that the affected groups were still within their first year of implementation. The district had engaged the group leaders to have them rescheduled after completion of the first year in November 2019.
-
-I advised the Accounting Officer to closely monitor the progress of recovery when recoveries become due.
-
-#### 8.0 Water for Use and Water For Production
-
-According to the Budget Framework Paper FY2018/19 for the Ministry of Water and Environment, the water sector targeted to achieve an increased access to safe water and sanitation facilities for rural, urban and water for production uses through increase in access to safe water facilities in rural areas by 72% and increase in functionality of water supply systems in rural areas by 86%.  
-The following observations were made;
-
-#### 8.1 Safe Water Coverage and Functionality
-
-However it was observed that water coverage for sub-counties of Patiko, Bungatira, Paicho and Layibi and Pece Division were below the district average at 64.21%, 65.09%, 56.6%, 71.14%, and 65.46% were below the target respectively as shown below:-
-
-| **Subcounty** | **% Safe water coverage** |  
-|---|---|  
-| Patiko | 64.21 |  
-| Bungatira | 65.09 |  
-| Paicho | 56.6 |  
-| Layibi | 71.14 |  
-| Pece | 65.46 |  
-
-
-Low levels of safe water coverage deprive households of their right of access to safe and clean water.
-
----
-
-| **Subcounty** | **% Functionality** |  
-|---|---|  
-| Awach | 66.05 |  
-| Patiko | 71.79 |  
-| Bungatira | 76.15 |  
-| Unyama | 62.31 |  
-| Paicho | 75.07 |  
-| Palaro | 72.54 |  
-
-
-Low levels of functionality of water sources deprive households of their right of access to safe and clean water.  
-The Accounting Officer pledged to liaise with the relevant authority to achieve the sector target.  
-I advised the Accounting Officer to ensure that non-functional water sources are rectified and all water sources are maintained in a functional condition.
-
-**8.3**
-
-#### Absence of Water User Committees
-
-Section 50 (1,3) of the Water Act states that A set of individuals or households may form a water user group and collectively plan and manage the point source water supply system in their area.
-
-However, review of progress reports found that out of 552 functional water sources across the various sub-counties and divisions, only 384 (69.57%) had water user committees and 30.43% without WUCs as shown below.
-
-| **Sub-county** | **Functional water sources** | **Water sources with WUCs** | **Water** **without WUCs** **sources** |  
-|---|---|---|---|  
-| Awach | 65 | 48 | 17 |  
-| Bungatira SC | 45 | 35 | 10 |  
-| Paicho SC | 63 | 45 | 18 |  
-| Patiko SC | 46 | 30 | 16 |  
-| Palaro SC | 39 | 20 | 19 |  
-| Unyama SC | 65 | 45 | 20 |  
-| Laroo Division | 59 | 38 | 21 |  
-| Layibi Division | 58 | 38 | 20 |  
-| Pece Division | 53 | 40 | 13 |  
-| Bardege Division | 59 | 45 | 14 |  
-| **TOTAL** | **552** | **384** | **168** |  
-
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0123.jpg)
-
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-
-#### APPENDICES Appendix I: Implementation of Key Outputs
-
-| **Programme** | **Activity** | **Planned Outputs** | **Actual Outputs** | **%age Performance** | **Remarks** |  
-|---|---|---|---|---|---|  
-| **UgFIT** | Construct of Palaro Seed secondary school | 1 | N/A | N/A |  It is a multi-year project hence still ongoing   UGX.464,632,599 received for construction,   Advance of UGX.301,700,578 paid to the contractor; and the balance of UGX.162,932,021 was diverted and utilized for the construction of a block of 4 staff houses and a 5 stance pit latrine at Paibona Primary School and Omoti Primary School respectively.   Works had stalled because the Contractor was required to use hard burnt clay bricks during the construction   The contractor was on site but no works were on going. |  
-| NUSAF3 | Beneficiary groups planned to be supported | 184 | 184 | 100% |  Funding was in accordance with the IPF of UGX.5,207,963,691. |  
-| URF | Routine Manual Maintenance | 452.3kms | 367.6kms | 81% |  A review of the road monitoring reports indicated that 367.6km roads’ network were worked on. |  
-|| Mechanized Maintenance | 19.2 kms | 19.2 kms | 100% |  During inspection, I noted that out of the planned 19.2km roads that the road was gravelled, but a section of the road was slippery as the gravel was not sufficiently compacted. |  
-| SAGE | Beneficiary Elderly planned to be supported | 16,000 | 1495 ||  There is improvement in the number of beneficiaries up to 1,495 out of the total  Verification of new 119 beneficiaries has just been concluded to fill up the above  A total of 148 alternative recipients have been enrolled to help pick money for of 1,600 required for Gulu.  remaining gap.  deceased beneficiaries.   At least 3 beneficiaries have confessed of having bought cows, while majority confess of having bought goats and pigs. |  
-
-
-17
-
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-
-#### Appendix II: Notable Project Achievements at Sub-project level
-
-| **No** | **District** | **Sub project name** | **Funds received** | **Salient Achievement SLP** |  
-|---|---|---|---|---|  
-| 1 | Gulu | Dii- cwinyi Self- help Group | 6,000,000 |   Improvement in finance management  Improved business skills, produce are supplied in big quantities by other districts up to beneficiaries’ project side. Improvement in weekly saving, there is cumulative saving of 12,000,000 for 6months only compared to the years they had not received the fund.   A member is able to save an average of 50,000 per week.   Adherence to NUSAF core principle and core responsibilities among project beneficiaries. |  
-| 2 | Gulu | Peko mito tic self-help group. | 7,200,000 |  The project beneficiaries are able to save an average of 300,000= per week.   The project have a cumulative saving of 20,000,000= for a period of six months   Environmental safeguard measures being practiced. A total of 1000 pines have been planted.  Improved social cohesion support among members.  Improved business skills.      Easy access to loans. |  
-
-
-18
-
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-
-#### Appendix III: Delayed Project Implementation
-
-### Project name Sector Pictures Remarks
-
-Bolip II Borbayo Tree planting Tree planting
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0127.jpg)
-
-Bush clearing done
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0128.jpg)
-
-Tools in the group store
-
-19
-
-Project received UGX 79,850,000 on 15-April-2019. Implementation very slow, Bush clearing was done on 30 acres, lining and pitting still on going. Bought hoes, slashers plus other items and hiring a store.
-
-### Challenges;
-
-- project management committee (CMPC) were trained late.
-- the Bio metric machine took so long.
-- attendance has to be entered and finger prints of some people could not be taken as the machine rejected them.
-- the 188 beneficiaries did not turn up only 120 appeared to clear the land. hence 90% of the funds are still in the account.
-
----
-
-| Ali- Aboga Community Access Road Road Road pass through settlement. Works yet to start. to  the Project received UGX.78,887,016 on 11-April-2019. No work had been done yet.  **Challenges;**  \- Pegging the road had not yet began because of the delay on the part of the Engineer and Municipal Surveyor. - - \- After pegging, the exact number of graves will be identified and compensation of graves with in the road will commence. Laroo division will handle.  In a letter dated 29/6/2019, the LC1 Chairman had written to the Town Clerk Gulu MC requesting for pegging of the road.  In a letter dated 31/7/2019, the community facilitator Laroo watershed wrote to office of the Senior Assistant Town Clerk, Gulu requesting for the same.  In a letter dated 21/8/2019 the Surveyor Gulu MC, wrote to the LC1 Lukungu sub-ward, Pece Prison Parish informing him to mobilize the community around and along the said road to be around on 27/8/2019 for the pegging exercise. - |<|<|<|  
-|---|---|---|---|  
-| Aywee Wamito kwo Dairy farming | Dairy farming || Project received UGX 18,100,000 on 12-Dec-2018. No |  
-||<|^| animals had been purchased yet, but a shade for animals |  
-|^|<|^| were constructed plus feeding troughs, water tank, and a |  
-|^|<|^| sign post. |  
-|^|<|^| Challenges; |  
-|^|<|^| \- Trainings from vet officer as they are very few and |  
-|^|<|^| hard to find. |  
-|^|<|^| \- Dairy animals to be purchased from western |  
-|^|<|^| Uganda and with the help of veterinary officers |  
-|^|<|^| who are in touch with the process. |  
-|^|<|^| \- Feeding animals during dry season will be a |  
-|^|<|| problem |  
-|^|<|^| \- Few veterinary officers in case of need when |  
-|^|<|^| animals fall sick. |  
-|^|<|^| \- Hence about 89% not spent. |  
-
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0130.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0131.jpg)
-
-20
-
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-
-| Omel B Jing Cwinyi Bee keeping  Bee keeping Beehives in trees Project received UGX 17,850,000 on 12-Dec-2018. Purchased bee hives, and various items in the budget for harvesting when the time is due.  Challenges;  - - Purported to have purchased 70 Bee hives, however only 60 found on ground. 10 missing @120,000, hence unaccounted for UGX 1,200,000. |<|<|<|  
-|---|---|---|---|  
-| Wii Layibi A revolving Fund | SLP  Revolving || Project received UGX 36,000,000 on 28-Sept-2018 and has |  
-|| Fund |^| 5 groups. |  
-|^||^| Challenges; |  
-|^|^|^| -Loan period of 3 months is too short especially for people |  
-|^|^|^| who do agriculture. 3% for the village revolving fund and 5 |  
-|^|^|^| % is paid back by members. A communication was made |  
-|^|^|^| to OPM. |  
-|^|^|^| -Delay in payment by some members with various reasons. |  
-|^|^| Audit team at the home of one of | -Poor leadership among some groups. |  
-|^|^| the group members. |<|  
-
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0133.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0134.jpg)
-
-#### Appendix IV: Low Recovery of YLP funds
-
-| **S / N** | **Project name** | **Sector** | **Date of disbursement** | **Amount disbursed** | **Repaymen t date** | **Recoverab le amount** | **5% services fee where applicable** | **Amount Recovered** | **Amount due** | **Remarks** |  
-|---|---|---|---|---|---|---|---|---|---|---|  
-| 1 | Acut Omer Youth Produce Buying & Selling Project | Trade | 21-Oct-2015 | 8,642,800 | 21-Oct- 2015 | 3,432,140 | 432,140 | 6,500,000 | 3,432,140 | Inactive |  
-| 2 | Boli Pi Lubanga Twero Youth Produce Buying & Selling | Trade | 21-Oct-2016 | 7,500,000 | 26-Nov- 2016 | 7,875,000 | 375,000 | 2,690,000 | 7,875,000 | Inactive |  
-| 3 | Boli Pii Cing Maleng Grinding Mill | Trade | 8-Nov-2018 | 6,840,000 | 8-Dec-2018 | 3,420,000 | 342,000 | 850,000 | 3,420,000 | On going |  
-
-
-21
-
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-
-| 4 | Laban Can Deg Ming Public Address System | Trade | 26-Jun-2017 | 11,940,000 | 3-Aug-2017 | 12,537,000 | 597,000 | - | 12,537,000 | On going |  
-|---|---|---|---|---|---|---|---|---|---|---|  
-| 5 | Laban Oruu Ki Tam Youth Produce Buying & Selling | Trade | 19-Oct-2016 | 7,500,000 | 21-Nov- 2016 | 0 | - | 7,500,000 | - | completed |  
-| 6 | Oguru Bed Ki Gen Animal Traction | Trade | 8-Nov-2018 | 7,390,000 | 26-Nov- 2018 | 7,110,000 | 369,500 | 280,000 | 7,110,000 | On going |  
-| 7 | Oguru Wor Tweroni Youth Produce Buying & Selling Project | Trade | 1st July 2015 | 8,621,500 | 2nd Nov 2015 | 9,052,575 | 431,075 | 2,043,000 | 9,052,575 | Inactive |  
-| 8 | Pageya Gum Pe Rom Youth Produce Buying & Selling | Trade | 13-Mar-2017 | 7,500,000 | 17.April.201 7 | 7,875,000 | 375,000 | 2,500,000 | 7,875,000 | Inactive |  
-| 9 | Pageya Waryemo Can Produce Buying & Selling Group | Trade | 16-Jul-2015 | 7,332,000 | 14-Oct- 2015 | 7,698,600 | 366,600 | 1,240,000 | 7,698,600 | On going |  
-| 10 | Paromo Can Rwode Pe Youth Ox- Cultivation | Agricult ure | 8-Sep-2016 | 9,670,000 | 10-May- 2017 | 10,153,500 | 483,500 | - | 10,153,500 | On going |  
-| 11 | Paromo Jale Ber Youth Piggery | Trade | 26-Aug-2016 | 8,714,000 | 12-Apr- 2017 | 9,149,700 | 435,700 | - | 9,149,700 | On going |  
-| 12 | Paromo Youth For Development Piggery | Trade | 26-Sep-2016 | 8,850,000 | 28-04-2017 | 8,592,500 | 442,500 | 700,000 | 8,592,500 | On going |  
-| 13 | Payuta Straight Talk Youth Group | Trade | 11-Dec-2015 | 8,050,000 | 19.12.2015 | 2,131,000 | 106,550 | 5,919,000 | 2,131,000 | On going |  
-| 14 | Payuta Tam Pi Wan Youth Piggery Project | Trade | 26-Sep-2016 | 8,290,000 | 26.12.2016 | 4,504,500 | 214,500 | 4,000,000 | 4,504,500 | On going |  
-| 15 | Tuku Visible Youth Piggery | Trade | 13-Mar-2017 | 8,850,000 | 20.April.201 7 | 3,255,000 | 155,000 | 5,700,000 | 3,255,000 | On going |  
-| 16 | Paminano Produce Buying & Selling | Trade | 23-Sep-2015 | 8,020,000 | 30-03- 2016 | 1,987,314 | 94,625 | 6,127,500 | 1,987,314 | On going |  
-| 17 | Cet Kana Youth Piggery Project | Trade | 12-Jun-2015 | 8,676,000 | 20.10.2015 | 8,101,800 | 385,800 | 960,000 | 8,101,800 | On going |  
-| 18 | Kulukeno Produce Buying & Selling | Trade | 19-Nov-2015 | 5,000,000 | 1.9.2015 | 3,150,000 | 150,000 | 2,000,000 | 3,150,000 | On going |  
-| 19 | Lagwiny Youth | Trade | 19-Nov-2015 | 7,635,000 | 19.02.2016 | 7,281,750 |||| On going |  
-
-
-22
-
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-
-|| Piggery Project |||||| 346,750 | 700,000 | 7,281,750 ||  
-|---|---|---|---|---|---|---|---|---|---|---|  
-| 20 | Lawiya Dul Youth Masonry & Brick Laying Project | Trade | 27-Oct-2015 | 6,445,000 | 4.10.2015 | 4,824,550 | 229,550 | 1,850,000 | 4,824,550 | On going |  
-| 21 | Layik Youth Piggery | Trade | 26-Sep-2016 | 9,320,000 | 26.12.2016 | 8,213,000 | 391,000 | 1,500,000 | 8,213,000 | On going |  
-| 22 | Lukodi Youth Produce Buying & Selling Project | Trade | 23-Jul-2015 | 6,199,000 | 30-08-2015 | 5,143,950 | 244,950 | 1,300,000 | 5,143,950 | On going |  
-| 23 | Obiya Youth Piggery | Trade | 21-Oct-2016 | 9,600,000 | 24.04.2017 | 6,059,550 | 288,550 | 3,829,000 | 6,059,550 | Inactive |  
-| 24 | Oguru Produce Buying & Selling | Trade | 9-Jan-2016 | 7,054,200 | 2.11.2016 | 2,440,410 | 116,210 | 4,730,000 | 2,440,410 | On going |  
-| 25 | Oguru Ulonygiu Produce Buying and Selling | Trade | 26-Jun-2017 | 7,100,000 | 3.8.2017 | 7,455,000 | 355,000 | - | 7,455,000 | Inactive |  
-| 26 | Oturuloya Produce Buying & Selling || 7-Nov-2016 | 7,000,000 | 7.12.2016 | 7,350,000 | 350,000 | - | 7,350,000 | inactive |  
-| 27 | Owak Youth Piggery Project | Trade | 23-Jun-2015 | 6,500,000 | 31.10.2015 | 6,825,000 | 325,000 | - | 6,825,000 | On going |  
-| 29 | Twon Okun Ribbe Ber Youth Farmers | Agricult ure | 18-Apr-2019 | 7,795,000 | 18.July.201 9 | 8,184,750 | 389,750 | - | 8,184,750 | On going |  
-| 30 | Acutomer Par Pi Anyim Ox-Cultivation | Agricult ure | 23-Apr-2018 | 7,505,000 | 03.10.2017 | 7,880,250 | 375,250 | - | 7,880,250 | On going |  
-| 31 | Ajani Atek Tera Youth Grinding Mills | Trade | 23-Mar-2017 | 6,855,000 | 23-Apr-17 | 5,801,250 | 276,250 | 1,330,000 | 5,801,250 | On going |  
-| 32 | Ajanyi Yele Ber Youth Produce Buying & Selling | Trade | 23-Mar-2017 | 6,500,000 | 23.Jun.2017 | 5,688,900 | 270,900 | 1,082,000 | 5,688,900 | On going |  
-| 33 | Ajanyi Mak Tic Youth Produce Buying & Selling | Trade | 23-Mar-2017 | 6,500,000 | 23.Jun.2017 | 5,040,000 | 240,000 | 1,700,000 | 5,040,000 | On going |  
-| 34 | Lego Jami Youth Goat Rearing Group Boke Ber Wa Ool Ki | Trade | 23-Jul-2015 | 8,145,000 | 30-Oct-15 | 5,870,760 | 279,560 | 2,553,800 | 5,870,760 | On going |  
-
-
-23
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-
-| 35 | Bura Ribe Aye Teko Youth Ox-Cultivation | Agricult ure | 23-Mar-2017 | 10,362,000 | 24.8.2017 | 8,780,100 | 418,100 | 2,000,000 | 8,780,100 | On going |  
-|---|---|---|---|---|---|---|---|---|---|---|  
-| 36 | Corner Ward Kacel Watwero Youth Produce Buying & Selling | Trade | 13-Mar-2017 | 7,000,000 | 24.April.201 7 | 4,935,000 | 235,000 | 2,300,000 | 4,935,000 | On going |  
-| 37 | Corner Ward Ribbe Aye Teko Piggery Youth Group | Trade | 23-Mar-2017 | 8,000,000 | 13.Jun.2017 | 4,035,067 | 192,017 | 4,159,650 | 4,035,067 | On going |  
-| 38 | Lakwela Laping Oloyo Ox-Cultivation | Agricult ure | 21-Mar-2018 | 7,220,000 | 21.07.2018 | 7,056,000 | 336,000 | 500,000 | 7,056,000 | On going |  
-| 39 | Omel A Lubanga Peyero Ox-Cultivation | Agricult ure | 26-Jun-2017 | 7,580,000 | 03.10.2017 | 6,909,000 | 329,000 | 1,000,000 | 6,909,000 | On going |  
-| 40 | Omel B Youth Ox- Cultivation | Agricult ure | 26-Jun-2016 | 8,770,000 | 26.Sept.201 6 | 7,588,174 | 361,341 | 1,543,167 | 7,588,174 | On going |  
-| 41 | Te-Olam Mak Tic Piggery Project | Trade | 26.Jun.2016 | 7,245,000 | 26.Sept.201 6 | 7,245,000 | - | 7,630,000 | 7,245,000 | completed |  
-| 42 | Agoro Opar Pi Bulu Piggery Youth Group | Trade | 12-Jun-2015 | 8,877,000 | 28.10.2015 | 9,320,850 | 443,850 | - | 9,320,850 | On going |  
-| 43 | Awalaboro Ox- Cultivation | Agricult ure | 21-Mar-2018 | 7,645,000 | 21.07.2018 | 8,027,250 | 382,250 | - | 8,027,250 | On going |  
-| 44 | Kiteny Tam Pi Diki Youth Piggery Project | Trade | 12-Jun-2015 | 8,425,000 | 13.2.2016 | 8,846,250 | 421,250 | - | 8,846,250 | On going |  
-| 45 | Lugore Piggery Youth Group | Trade | 12-Jun-2015 | 7,527,000 | 15-12-2015 | 6,853,350 | 326,350 | 1,000,000 | 6,853,350 | On going |  
-| 46 | Mede Centre Waloko Kwo Ox- Cultivation | Agricult ure | 26-Jun-2017 | 8,730,000 | 03.Oct.2017 | 9,166,500 | 436,500 | - | 9,166,500 | On going |  
-| 47 | Ongedo Wang Ma Waculo Produce Buying | Trade | 26-Jun-2017 | 7,100,000 | 26.July.201 7 | 7,035,000 | 335,000 | 400,000 | 7,035,000 | Inactive |  
-| 48 | Oroko Wapwoyo Lutela Produce Buying & Selling Group | Trade | 12-Jun-2015 | 8,120,000 | 28.Sept.201 5 | 1,386,000 | 66,000 | 6,800,000 | 1,386,000 | Inactive |  
-| 49 | Patwol Can Kaya Ox- Cultivation | Agricult ure | 3-Jul-2018 | 7,345,000 | 26.Oct.2018 | 7,712,250 | 367,250 | - | 7,712,250 | On going |  
-
-
-24
-
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-
-| 50 | Pok Ogali Youth Ox- Cultivation Project | Agricult ure | 1-May-2016 | 6,758,000 | 30.Oct.2015 | 7,095,900 | 337,900 | - | 7,095,900 | Inactive |  
-|---|---|---|---|---|---|---|---|---|---|---|  
-| 51 | Adak Alliance Piggery Project | Trade | 7-Jul-2015 | 9,215,000 | 28.Nov.201 5 | 9,675,750 | 460,750 | - | 9,675,750 | Inactive |  
-| 52 | Adak Tii Pi Anyim Youth Ox-Cultivation Group | Agricult ure | 23-Mar-2017 | 9,010,000 | 23.Jun.2017 | 9,460,500 | 450,500 | - | 9,460,500 | On going |  
-| 53 | Angany Cam Kwoki Youth Produce Traders | Trade | 19-Nov-2018 | 7,100,000 | 26.Dec.201 8 | 6,450,000 || 650,000 | 6,450,000 | On going |  
-| 54 | Anyadwe Youth Produce Traders | Trade | 23-Nov-2018 | 7,100,000 | 23.Nov.201 8 | 3,549,800 || 3,550,200 | 3,549,800 | On going |  
-| 55 | Awoonyim Wang Kalo Ox-Cultivation Project | Agricult ure | 10-Aug-2015 | 8,870,000 | 15.May.201 6 | 9,103,500 | 433,500 | 200,000 | 9,103,500 | Inactive |  
-| 56 | Pajaa Kacel Watek Youth Ox-Cultivation | Agricult ure | 18-Apr-2019 | 8,410,000 | 18.July.201 9 | 8,410,000 || - | 8,410,000 | On going |  
-| 57 | Patalira Kica Ber Piggery Project || 23-Sep-2015 | 7,464,000 | 23.Dec.201 5 | 1,589,700 | 373,200 | 5,950,000 | 1,589,700 | On going |  
-| 58 | Agung Atem Lwak Youth Ox-Cultivation Project | Agricult ure | 12-Jun-2015 | 7,691,000 | 30.Dec.201 5 | 1,828,050 | 87,050 | 5,950,000 | 1,828,050 | On going |  
-| 59 | Akonyi Bedo Warocu Kwo Youth Produce Buying & Selling | Trade | 21-Oct-2016 | 7,720,000 | 19-Nov- 2016 | 7,161,000 | 341,000 | 900,000 | 7,161,000 | On going |  
-| 60 | Coopil Mic Pa Lacwec Youth Ox-Traction | Trade | 19-Nov-2018 | 8,400,000 | 26.Nov.201 8 | 8400000 | - | - | 8,400,000 | On going |  
-| 61 | Youth Piggery Project Lapeta Vision Ahead | Trade | 12-Jun-2015 | 5,034,000 | 30-Dec- 2015 | 5,285,700 | 251,700 | - | 5,285,700 | On going |  
-| 62 | Loyoboo A Utem Gum Youth Piggery Project | Agricult ure | 12-Jun-2015 | 6,238,000 | 30.Jan.2016 | 6,182,400 | 294,400 | 350,000 | 6,182,400 | On going |  
-| 63 | Loyoboo Waribbe Youth Ox-Cultivation | Agricult ure | 4-Jul-2018 | 8,105,000 | 04.Oct.2018 | 5,000,000 | - | - | 5,000,000 | On going |  
-| 64 | Youth Piggery Oding Ribbe Ber || 24-Oct-2016 | 8,800,000 | 9-May-17 | 9,240,000 | 440,000 | - | 9,240,000 | On going |  
-
-
-25
-
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-
-| 65 | Oguru Tic Ryemo Can Youth Piggery | Agricult ure | 19-Nov-2018 | 7,900,000 | 26.Nov.201 8 | 1,975,000 | - | - | 1,975,000 | On going |  
-|---|---|---|---|---|---|---|---|---|---|---|  
-| 66 | Oguru Wang Nen Youth Poultry Keeping | Poutry | 16-Nov-2016 | 7,214,000 | 22-Dec- 2016 | 1,551,006 | 73,857 | 5,736,851 | 1,551,006 | On going |  
-| 67 | Unyama A Diro Pe Rom Youth Poultry | Poutry | 19-Nov-2018 | 8,580,000 | 26.Dec.201 8 | 4,290,000 | - | 750,000 | 4,290,000 | On going |  
-| 68 | Unyama B Wilobo Wire Ox-Cultivation Project | Agricult ure | 12-Jun-2015 | 4,700,000 | 30.Sept.201 5 | 3,202,500 | 152,500 | 1,650,000 | 3,202,500 | On going |  
-| 69 | Angany Youth Animal Traction II | Agricult ure | 18-Apr-2019 | 7,680,000 | 12.Dec.201 9 |||| 7,680,000 | On going |  
-| 70 | Anyomotwon Youth Animal Traction | Agricult ure | 19-Mar-2019 | 9,400,000 | 04.August.2 019 |||| 9,400,000 | On going |  
-| 71 | Lakwela Youth Animal Traction II | Agricult ure | 18-Apr-2019 | 7,680,000 | 12.Nov.201 9 |||| 7,680,000 | On going |  
-| 72 | Loyoboo Youth Animal Traction II | Agricult ure | 18-Apr-2019 | 9,400,000 | 4.August.20 19 |||| 9,400,000 | On going |  
-| 73 | Omel B Youth Animal Traction II | Agricult ure | 18-Apr-2019 | 9,400,000 | 12.AUGUST. 2019 |||| 9,400,000 | On going |  
-| 74 | Omel B Youth Animal Traction III | Agricult ure | 19-Mar-2019 | 9,400,000 | 4.August.20 19 |||| 9,400,000 | On going |  
-| 75 | Patalira Youth Animal Traction | Agricult ure | 19-Mar-2019 | 9,400,000 | 4.August.20 19 |||| 9,400,000 | On going |  
-| 76 | Unyama B Youth Poultry II | Agricult ure | 19-Mar-2019 | 7,060,000 | 12.May .2019 |||| 9,400,000 | On going |  
-| 77 | Layik Youth Vegetables Growing II | Agricult ure | 19-Mar-2019 | 6,000,000 | 04.May.201 9 ||| 340,000 | 5,660,000 | On going |  
-| 78 | Anyadwe Youth Carpentry II | Works | 19-Mar-2019 | 9,150,000 | 4-May-19 ||| 1,200,000 | 7,950,000 | On going |  
-| 79 | Twonokun Youth Grinding Mill | Trade | 18-Apr-2019 | 8,800,000 | 12.05.2019 ||| 300,000 | 7,700,000 | On going |  
-| 80 | Agoro Youth Produce Traders | Trade | 18-Apr-2019 | 8,000,000 | 4.May.2019 |||| 8,800,000 | On going |  
-| 81 | Kinene Youth Produce Traders | Trade | 19-Mar-2019 | 8,000,000 | 04.May.201 9 |||| 8,000,000 | On going |  
-| 82 | Kiteny Youth Produce | Trade | 19-Mar-2019 || 04.April.201 ||||| On going |  
-
-
-26
-
----
-
-|| Traders II ||| 8,000,000 | 9 ||| 200,000 | 7,800,000 ||  
-|---|---|---|---|---|---|---|---|---|---|---|  
-| 83 | Kiteny Youth Produce Traders III | Trade | 18-Apr-2019 | 8,000,000 | 12.May .2019 |||| 8,000,000 | On going |  
-| 84 | Laban Youth Produce Traders III | Trade | 18-Apr-2019 | 8,000,000 | 12.May.201 9 ||| 315,000 | 7,685,000 | On going |  
-| 85 | Lugore Youth Produce Traders | Trade | 19-Mar-2019 | 8,000,000 | 04.May.201 9 |||| 8,000,000 | On going |  
-| 86 | Pageya Bar Youth Produce Traders | Trade | 19-Mar-2019 | 8,000,000 | 04.May.201 9 ||| 700,000 | 7,300,000 | On going |  
-| 87 | Unyama A Youth Produce Traders | Trade | 19-Mar-/2019 | 8,000,000 | 04.May.201 9 |||| 8,000,000 | On going |  
-
-
-27
-
----
-
-#### Appendix V: Non Existent Groups
-
-| **Project name** | **Sector** | **Date of disbursem ent** | **Amount disbursed** | **Recoverable amount** | **5% services fee where applicabl e** | **Amount Recove red** | **Amount due** | **Remarks** |  
-|---|---|---|---|---|---|---|---|---|  
-| Paromo Jale Ber Youth Piggery | Trade | 26-Aug-2016 | 8,714,000 | 8,714,000 | 435700 | - | 9,149,700.00 | not existing |  
-| Oguru Ulonygiu Produce Buying and Selling | Trade | 26-Jun-2017 | 7,100,000 | 7,100,000 | 355000 | - | 7,455,000.00 | Inactive |  
-| Oturuloya Produce Buying & Selling || 7-Nov-2016 | 7,000,000 | 7,000,000 | 350000 | - | 7,350,000.00 | not existing |  
-| Owak Youth Piggery Project | Trade | 23-Jun-2015 | 6,500,000 | 6,500,000 | 325000 | - | 6,825,000.00 | not existing |  
-| Acutomer Par Pi Anyim Ox- Cultivation | Agricultu re | 23-Apr-2018 | 7,505,000 | 7,505,000 | 375250 | - | 7,880,250.00 | not existing |  
-| Awalaboro Ox-Cultivation | Agricultu re | 21-Mar-2018 | 7,645,000 | 7,645,000 | 382250 | - | 8,027,250.00 | disappeared |  
-| Kiteny Tam Pi Diki Youth Piggery Project | Trade | 12-Jun-2015 | 8,425,000 | 4,500,000 | 421250 | - | 8,846,250.00 | not existing |  
-| Patwol Can Kaya Ox- Cultivation | Agricultu re | 3-Jul-2018 | 7,345,000 | 7344900 | 367250 | - | 7,712,250.00 | not existing |  
-| Pok Ogali Youth Ox- Cultivation Project | Agricultu re | 1-May-2016 | 6,758,000 | 6758000 | 337900 | - | 7,095,900.00 | not existing |  
-| Adak Alliance Piggery Project | Trade | 7-Jul-2015 | 9,215,000 | 9215000 | 460750 | - | 9,675,750.00 | not existing |  
-| Obiya Youth Piggery | Trade | 21-Oct- 2016 | 9,600,0 00 | 9,600,000 | 480,000 || 6,251,000 | inactive |  
-
-
----
-
-#### Appendix VI: Non-Compliance with Repayment schedules- UWEP
-
-| **Sub County** | **Name Of Women Group** | **Sector** | **Amount Approved By Dec** | **Amount Disbursed By- Tsu- Mglsd** | **Repaymen t Date** | **Recoverable Amount** | **Amount Recovered** | **5% Surcharge** | **Balance** |  
-|---|---|---|---|---|---|---|---|---|---|  
-| Unyama | Loyo Boo Akem Kwene Women Group | Agriculture | 8,086,000 | 8,086,000 | 14/04/2019 | 2,021,700 | - | - | 8,086,000 |  
-| Awach | Kica Ber Women Group | Agriculture | 6,500,000 | 5,710,000 | 14/02/2019 | 2,379,500 | 937,000 | - | 4,773,000 |  
-| Awach | Yub Kiti Women Group | Agriculture | 8,068,000 | 6,880,000 | 14/04/2019 | 2,017,500 | 1,600,000 | - | 6,880,000 |  
-| Awach | Dii Cwinyi Women Group | Agriculture | 5,400,000 | 5,400,000 | 14/02/2019 | 2,250,000 | 900,000 | - | 4,500,000 |  
-| Unyama | Kinene Cing Ma Konyi | Agriculture | 7,888,000 | 7,888,000 | 14/3/2019 | 2,630,000 | 1,972,500 | - | 5,915,500 |  
-| Bungatira | Mon Yele Ayela | Agriculture | 6,133,000 | 6,133,000 | 14/4/2019 | 1,533,300 | - | - | 6,133,000 |  
-| Bungatira | Nyeko Rac Women Group | Agriculture | 6,133,000 | 6,133,000 | 14/04/2019 | 1,533,300 | - | - | 6,133,000 |  
-| Bungatira | Mar ber Women Group | Wholesale and Retail Trade | 6,133,000 | 6,133,000 | 14/02/2019 | 2,556,000 | 1,575,000 | - | 4,558,000 |  
-| Bungatira | Loyo Lega Women Group | Agriculture | 6,133,000 | 6,133,000 | 14/02/2019 | 2,044,800 | 2,556,000 | - | 4,088,200 |  
-| Bungatira | Tii Ki Lweti Women Group | Wholesale and Retail Trade | 6,133,000 | 6,133,000 | 14/02/2019 | 1,533,300 | - | - | 6,133,000 |  
-| Bungatira | Can Pe Two Women Group | Agriculture | 8,643,000 | 7,000,000 | 14/4/2019 | 2,160,900 | - | - | 7,000,000 |  
-
-
-29
-
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-
-| Bungatira | Good Faith Women Group | Wholesale and Retail Trade | 8,643,000 | 6,500,000 | 8/6/2019 | 200,000 | 1,200,000 | - | 5,300,000 |  
-|---|---|---|---|---|---|---|---|---|---|  
-| Paicho | Te-Olam Gang ber Women Group | Agriculture | 6,680,000 | 6,680,000 | 14/2/2019 | 2,783,500 | 558,000 | - | 6,122,000 |  
-| Bungatira | Rwot Omiyo Women Group | Wholesale and Retail Trade | 6,133,000 | 6,133,000 | 14/2/2019 | 2,557,500 | - | - | 6,133,000 |  
-| Bungatira | Tidi Ma Myero Women Group | Wholesale and Retail Trade | 6,680,000 | 6,680,000 | 14/02/2019 | 2,783,500 | - | - | 6,680,000 |  
-| Bungatira | Gene Ber Women Group | Agriculture | 6,133,000 | 6,133,000 | 14//04/2019 | 1,533,300 | - | - | 6,133,000 |  
-| Palaro | Lugore Tute Ki Cingi | Agriculture | 6,680,000 | 6,680,000 | 14/02/2019 | 2,785,000 | 1,500,000 | - | 5,180,000 |  
-| Palaro | Kiteny Rwot Omiya Women Group | Industry | 6,680,000 | 6,680,000 | 14/o2/2019 | 2,785,000 | 999,400 | - | 5,680,600 |  
-| Unyama | Loyo Boo Ket Can Itic | Wholesale and Retail Trade | 8,086,000 | 8,086,000 | 14/03/2019 | 2,695,600 | - | - | 8,086,000 |  
-| Paicho | Dwere Kec Kakare | Agriculture | 7,788,000 | 7,288,000 | 14/04/2019 | 1,821,900 | 2,035,000 | - | 5,253,000 |  
-| Unyama | Loyoboo kica ber Kidere | Industry | 5,300,000 | 5,300,000 | 14/01/2019 | 2,650,200 | 1,464,000 | - | 3,836,000 |  
-| Paicho | Anyomotwwon Pit Odong Ki Mon | Wholesale and Retail Trade | 8,003,000 | 8,003,000 | 14/03/2019 | 2,668,000 | 1,971,100 | - | 6,031,900 |  
-| Awach | Waribu Cing wa | Wholesale and Retail Trade | 6,680,000 | 6,680,000 | 14/01/2019 | 3,340,200 | 1,279,900 | - | 5,400,100 |  
-| Awach | Min Latin Women's Group | Whole Sale and Retail Trade | 6,986,000 | 6,776,000 | 29-10-2017 | 6,776,000 | 1,464,000 | 264,600 | 5,576,600 |  
-| Awach | Lagada Yil ki Wade Women's Group | Entertainment & Recreation | 8,985,000 | 8,780,000 | 11/10/2017 | 8,780,000 | 4,997,000 | 264,650 | 5,557,650 |  
-
-
-30
-
----
-
-| Awach | Pit odong ki Mon Women's Group | Trade & Whole sale | 6,680,000 | 5,650,000 | 10/4/2017 | 5,650,000 | 2,036,900 | 180,655 | 4,229,255 |  
-|---|---|---|---|---|---|---|---|---|---|  
-| Awach | Atek Ki Lwak Women's Group | Whole Sale and Retail Trade | 6,680,000 | 5,201,500 | 4/10/2017 | 5,201,500 | 2,669,800 | 160,005 | 4,492,705 |  
-| Awach | Lacede Women's Group | Agriculture | 8,068,000 | 7,440,000 | 3/3/2018 | 7,440,000 | 2,080,000 | 307,000 | 6,513,500 |  
-| Awach | Wot Tek Women's Group | Agriculture | 8,068,000 | 6,880,000 | 1/2/2018 | 6,880,000 | 4,588,000 | 171,950 | 5,331,450 |  
-| Bungatira | Lacan Pe Kun Women's Group | Whole Sale and Retail Trade | 6,100,000 | 5,200,000 | 4/10/2017 | 5,200,000 | 2,601,000 | 154,980 | 3,718,890 |  
-| Bungatira | Adeg Anii Fish Mongers Women's Group | Trade & Whole sale | 6,500,000 | 5,310,000 | 4/10/2017 | 5,310,000 | 2,210,400 | 177,090 | 3,718,890 |  
-| Can Deg Mone Women's Group | Whole Sale and Retail Trade | 6,680,000 | 5,480,000 | 7/10/2017 | 5,480,000 | 896,700 | 251,165 | 5,274,465 |  
-| Bungatira | Opit Lutino Women's Group | Agriculture | 6,133,000 | 5,950,000 | 10/1/2018 | 5,950,000 | 1,670,800 | 213,960 | 4,493,160 |  
-| Bungatira | Tene Ki Lawoti Women's Group | Agriculture | 6,133,000 | 5,633,000 | 4/1/2018 | 5,633,000 | 800,000 | 241,650 | 5,074,650 |  
-| Bungatira | Mar Latini 'A' Women's Group | Agriculture | 6,133,000 | 6,133,000 | 10/1/2018 | 6,133,000 | 1,022,200 | 255,540 | 5,366,340 |  
-| Bungatira | Rwot Twero Women's Group | Whole Sale and Retail Trade | 6,680,000 | 5,048,000 | 4/10/2017 | 5,048,000 | 841,400 | 210,330 | 4,416,930 |  
-| Bungatira | Kabake Women Group | Agriculture | 6,133,000 | 6,133,000 | 4/1/2018 | 6,133,000 | 5,172,800 | 102,210 | 4,416,930 |  
-| Bungatira | Rwot Oyee Women's Group | Agriculture | 6,680,000 | 6,133,000 | 2/2/2018 | 6,133,000 | 5,028,000 | 78,000 | 4,437,000 |  
-
-
-Bungatira
-
-31
-
----
-
-| Paicho | Lakwela Waribu Cingwa Women's Group | Whole Sale and Retail Trade | 6,680,000 | 6,570,000 | 4/10/2017 | 6,570,000 | 6,570,500 | - | 2,736,300 |  
-|---|---|---|---|---|---|---|---|---|---|  
-| Paicho | Te Olam Lubanga Mamiyo Women's Group | Whole Sale and Retail Trade | 6,680,000 | 6,339,000 | 4/10/2017 | 6,339,000 | 6,339,000 | - | 3,171,000 |  
-| Paicho | Corner Mon Bunyu Women's Group | Whole Sale and Retail Trade | 6,680,000 | 5,781,000 | 4/10/2017 | 5,781,000 | 2,846,200 | 146,740 | 3,707,940 |  
-| Paicho | Lalworo Tem Gumi Women Group | Whole Sale and Retail Trade | 6,760,000 | 6,700,000 | 4/10/2017 | 6,700,000 | 6,700,000 | - | 3,820,000 |  
-| Palaro | Mede Centre Mon Aye Guti Women Group | Agriculture | 7,350,000 | 7,350,000 | 9/3/2018 | 7,350,000 | 3,000,000 | 146,740 | 5,932,740 |  
-| Palaro | Awal Aboro Opoo Lacen Women Group | Agriculture | 8,086,000 | 6,805,000 | 1/12/2017 | 6,805,000 | 314,000 | 324,550 | 7,129,550 |  
-| Palaro | Poko Ogali Odokomit Women's Group | Agriculture | 7,086,000 | 6,880,000 | 2/1/2018 | 6,880,000 | 2,630,000 | 212,500 | 4,462,500 |  
-| Palaro | Oroko Waneno Anyim Women Group | Whole Sale and Retail Trade | 6,680,000 | 5,905,000 | 4/10/2017 | 5,905,000 | 2,500,000 | 170,250 | 3,405,000 |  
-| Unyama | Unyama B Pit Lit Women Group | Agriculture | 8,643,000 | 7,755,000 | 4/10/2017 | 7,755,000 | 4,334,200 | 171,040 | 5,232,040 |  
-| Unyama | Unyama B Can Kelo Diro Women Group | Whole Sale and Retail Trade | 6,696,000 | 5,668,000 | 4/10/2017 | 5,668,000 | 3,234,500 | 121,675 | 5,314,175 |  
-| Unyama | Agung Lubanga Pe Wany | Agriculture | 8,086,000 | 7,080,000 | 2/1/2018 | 7,080,000 | 2,660,000 | 232,050 | 5,542,050 |  
-
-
-32
-
----
-
-| Unyama | Lapeta Lubanga Ma Miyo Women's Group | Agriculture | 8,086,000 | 7,080,000 | 22/2//2018 | 7,080,000 | 7,168,500 | 88,500 | 5,398,500 |  
-|---|---|---|---|---|---|---|---|---|---|  
-| Unyama | Coopil Ribe Ber Women Group | Agriculture | 8,643,000 | 7,755,000 | 6/12/2017 | 7,755,000 | 996,000 | 337,950 | 7,500,950 |  
-|| **Total** || **357,531,000** | **331,887,500** || **230,679,500** | **107,919,800** | **4,985,780** | **270,006,460** |  
-
-
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-OFFICE OF THE AUDITOR GENERAL
-THE REPUBLIC OF UGANDA
-REPORT OF THE AUDITOR GENERAL
-
-ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT
-
-FOR THE YEAR ENDED 30 TH JUNE 2019
-
-
-
-
-
-
-
-
-
-
-
-Table of Contents
-Page
-Table of Contents - ii
-List of Acronyms - iii
-Opinion - 1
-Basis for Opinion - 1
-Key Audit Matters - 1
-  1.0 Implementation of Budget approved by Parliament - 1
-Emphasis of Matter - 4
-  2.0 Accumulated Payables - 4
-Other Information - 4
-Management’s Responsibility for the Financial Statements - 4
-Auditor’s Responsibility - 5
-Other Reporting Responsibilities - 6
-Report on the Audit of Compliance with Legislation - 6
-  3.0 Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT) - 6
-  4.0 Implementation of the Uganda Road Funds - 8
-  5.0 Implementation Of Northern Uganda Social Action Fund Three (NUSAF3) - 9
-  6.0 Management of the Youth Livelihood Project (YLP) - 11
-  7.0 Uganda Women Entrepreneurship Program (UWEP) - 13
-  8.0 Water for Use and Water For Production - 15
-APPENDICES - 17
-Appendix I: Implementation of Key Outputs - 17
-Appendix II: Notable Project Achievements at Sub-project level - 18
-Appendix III: Delayed Project Implementation - 19
-Appendix IV: Low Recovery of YLP funds - 21
-Appendix V: Non Existent Groups - 28
-Appendix VI: Non-Compliance with Repayment schedules- UWEP - 29
-
-
-
-
-
-
-
-
-
-
-
-List of Acronyms
-
-Acronym	Meaning	
-BOU	Bank of Uganda	
-CoC	Certificates of Compliance	
-CWC	Community Watershed Committee	
-GoU	Government of Uganda	
-IESBA	International Ethics Standards Board for Accountants	
-INTOSAI	International Organisation of Supreme Audit Institutions	
-ISSAIs	International Standards of Supreme Audit Institutions	
-LGFAM	Local Government Financial and Accounting Manual	
-NDP	National Development Plan	
-NPA	National Planning Authority	
-NUSAF	Northern Uganda Social Action Fund	
-PBS	Performance Budgeting System	
-PFMA	Public Finance Management Act	
-TSSA	Treasury Sub Single Account	
-TSA	Treasury Single Account	
-UgIFT	Uganda Intergovernmental Fiscal Transfers Program for Results	
-UGX	Uganda Shillings	
-URF	Uganda Road Fund	
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-REPORT OF THE AUDITOR GENERAL
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-ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT
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-FOR THE YEAR ENDED 30 TH JUNE 2019
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-THE RT. HON. SPEAKER OF PARLIAMENT
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-Opinion
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-I have audited the accompanying financial statements of Gulu District Local Government, which comprise the Statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
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-In my opinion, the financial statements of Gulu District Local Government for the year ended 30 th June 2019 are prepared, in all material respects, following section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018.
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-Basis for Opinion
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-I conducted my audit following the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the District following the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities following the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
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-Key Audit Matters
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-Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and when forming my opinion thereon, and I do not provide a separate opinion on these matters.
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-It is against this background that budget performance was considered as a key audit matter for the audit year. The focus was on the attainment of planned outputs, which greatly affect the wellbeing of communities and have a bearing on the attainment of programme objectives as stated in the statement of performance Consequently, I developed specific audit procedures to;
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-- Establish the revenue performance for the year under review (extent of revenue collection, including local revenue).
-- Ascertain the extent of absorption of released funds, including conditional grants and donor funds.
-- Assess the extent of attainment of key planned outputs.
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-Based on the procedures performed, I made the following observations;
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-S/N	Issue/Observation							Recommendation(s)	
-1.1	Local Revenue Performance Section 3.3(1) of the LGFAM, 2007, under budget principles guides that estimates must reflect revenue, which can be realized from anticipated conditions. Section 3.4.1(4) further requires realistic revenue forecasting as a precondition for successful budgeting.I reviewed the statement of appropriation accounts in financial statements; and noted that out of the revised budgeted total revenue of UGX. 34,425,432,088 for the year 2018/19, UGX.38,609,680,482 was collected representing a performance of 96.7% of the target. The performance of each revenue source is summarized in the table below;Revenue SourceRevised Approved BudgetWarrants VarianceTaxesNon-Tax Revenue Sub TotalTransfers from Consolidated fund Grants Received Transfers from other Gov’t Units Grants from International Orgn Sub Total%age perfor mance 107.80 10099.8 00127,968,028 137,968,028 10,000,000 638,414,972 628,414,972 10,000,000 98.4766,383,000 766,383,00024,881,053,554 24,829,032,75952,020,7950 08,066,995,534 7,707,269,668359,725,86695.5711,000,000711,000,00033,659,049,088 32,536,302,4271,122,746,66 196.70 0Grand Total 34,425,432,088 33,302,685,427 856,510,89096.7local revenue performance of 100% and the overall revenue performance of 96.7% is commendable as it enhances the funding of planned activities, which in turn improves service delivery, if well spent.The Accounting Officer attributed the above performance to theThe							commended the Accounting Officer and advised that the revenue is sustained.performanceI	
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-stringent revenue collection measures put in place by the council in respect of local revenue.									
-1.2 Unrealistic budget estimate for donor funding Section 10 (a) of the PFMA, 2015 requires the annual budget to indicate the financing estimates for the financial year to which the budget relates. These estimates should be realistic and achievable by management. It was noted that the district budgeted to receive donor funds of UGX.711,000,000 which was not realised. No evidence was availed to show that the estimate was based on any memorandum of understanding with any donor, rendering the budget estimate unrealistic.Unrealistic budget estimates lead to poor planning which may result in over commitments with the anticipation of realization of revenue.The Accounting Officer explained that the budget provision was based on the assumption that the district would again receive donor funds from UNICEF for immunization, GAVI for HIV and World Health Organization, as was the case the prior year.								advised the Accounting Officer to ensure that donor budget estimates are based on an undertaking and should be realistic and achievable to enable proper planning. In instances where funds are not realized, the budget ought to be revised.I	
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-1.3 Absorption of funds Section 15 (1) of the Public Finance and Management Act, 2007 states that after approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. Section 15 (2) states that the annual cash flow plan issued under subsection (1) shall be the basis for the release of funds by the Accountant General to the Accounting Officers. Further to this, section 15 (3) requires an Accounting Officer to commit the budget of a vote, based on the annual cash flow plan issued under this section.I observed that out of total warrants of UGX.33,302,685,427, UGX.28,216,604,934 was spent by the entity representing an absorption level of 84.73%. Refer to Table below;theWarrants (Release) [A] BillionExpenditure [B] Billions33.303 28.217Unspent [A-B]Billions 5.086above implies that the district was unable to absorb all the available funds to implement the district activities.  The Accounting Officer attributed the unspent balances of UGX.4.4 billions to wages and salaries. He explained that the fact that the budget for Gulu District has never changed since the creation of Omoro District Local Government which leads to the distric receiving excess founds under salaries and wages.The								I advised the Accounting Officer to liaise with Ministry of Finance Planning and Economic Development the anomaly.to address	
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-Implementation of Key Outputs Section 45 (3) of the PFMA, 2015 states that, an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan.1.4In order to achieve its mandate, the district planned to implement and achieve both recurrent and development activities under various programme and projects. The key deliverables for the financial year under review are detailed in Appendix I.								advised the Accounting Officer to enhance supervision and monitoring for all programs implementation in order to achieve objectives of National Development Plan II.theI	
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-The good performance under NUSAF3 and Uganda Road Fund was attributed to close supervision and monitoring of activity implementation.
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-Emphasis of Matter
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-Without qualifying my opinion, I draw attention to the following matters disclosed in the financial statements:
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-2.0 Accumulated Payables
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-Included in the payables balance disclosed in Note 22 on page 37 of the financial statements is UGX.3,105,261,425 which relates to sundry creditors/court awards.
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-There is a risk that the District propertly may attached for failure to settle the court award promptly.
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-The Accounting Officer explained that the District got a court order that resulted in the attachment of some district land by the court bailiffs as an alternative means of offsetting its court commitments. By the close of the financial year under review, court bailiffs had disposed some of the land to a tune of UGX.1,680,000,000 as communicated by the court bailiffs. However, the money did not go through the district normal system of operation for revenue to be recognized and expensed to offset the court costs.
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-The Accounting Officer further stated that the district had communicated to the Accountant General for guidance on the recognition of revenue and expense to reduce the outstanding court award obligation which response was being awaited.
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-I advised the Accounting Officer to follow up on the matter with the Accountant General and ensure the revenue and expenditure in question are recognized in the financial statements.
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-Other Information
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-The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors’ report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon.
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-The Accounting Officer is also responsible for the preparation of financial statements following the requirements of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
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-In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
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-Auditor’s Responsibility
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-My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted following ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken based on these financial statements. As part of an audit following ISSAI’s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:
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-- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-- Obtain an understanding of internal control relevant to the audit to design audit procedures that are appropriate in the circumstances, but not to express an opinion on the effectiveness of the District’s internal control.
-- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
-- Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District’s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the District to fail to deliver its mandate.
-- Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
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-From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
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-Other Reporting Responsibilities
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-Following Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.
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-Report on the Audit of Compliance with Legislation
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-The material findings in respect of the compliance criteria for the applicable subject matters are as follows;
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-3.0
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-Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).
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-The Uganda Intergovernmental Fiscal Transfers Program for Results (UgIFT) is a Gov- ernment Program being implemented under the Ministries of Health, Education, through the Districts and municipal councils. The program which started in the financial year 2018/19 was designed to address the financing gaps in service delivery specifically in the Health and Education sectors.
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-The audit objective was to establish whether; Project funds were budgeted, disbursed and utilized in the implementation of planned project activities.
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-The District budgeted to construct Palaro Seed secondary school and signed a contract with M/s.Davrich Company (U) Ltd on 13 th May 2019 under Procurement Ref. MoES/Wrks/2018-2019/00119 at a contract sum of UGX.1,757,391,000 with a contract period of three years running from 2018/2019- 2020/2021.
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-The District realised UGX.464,632,599 for construction of which UGX.301,700,578 was advanced to contractor leaving the balance of UGX.162,932,021 which was diverted to the construction of staff housed and pit latrines at Paibona Primary School and Omoti Primary School.
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-from the site looking for the specified hard burnt clay bricks but had failed to get the clay bricks sufficient for the works. The co-ordinator indicated that the challenge had two major impacts;
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-- It was going to delay the progress of the project since it is a key material required during the implementation of the project.
-- It was making the project unpopular to the locals because it was not supporting them financially.
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-The communication by the contractor requested for attention and Technical advice concerning the challenge. After consultations with the Ministry of Education over the specification of the bricks to be used and obtaining a no objection works ought to have started. However, little works had been done by the time of audit conclusion as shown below;-
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-Site office and store	Foundation work done	
-Some materials on site	Some materials on site	
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-The Accounting Officer explained that the land for Palaro Seed Secondary School is located in a virgin land without any existing structure; the land, therefore, required physical planning before any development could take place.
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-Regarding local materials in the project area, the bricks are burnt clay brick sand, hard cores, and aggregates. However, the regional largely lacks burnt clay bricks as specified and provided for in the technical specifications. Sourcing of burnt clay bricks caused delays in project implementation.
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-Lack of a land title exposes the Government investment to risk in case of a land dispute.
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-The Accounting Officer explained that the process of acquiring land title was ongoing.
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-I advised the Accounting Officer to expedite the process of obtaining a land title to avoid encroachment and land disputes.
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-4.0 Implementation of the Uganda Road Funds
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-Uganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to the economic welfare of the communities.
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-The objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented following the work plan and to the desired quality.
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-During the year under review, the district received UGX. 672,244,981 for routine manual maintenance, routine mechanised maintenance, periodic maintenance, and emergency activities on several District roads using Road gangs and the force Account mechanism.
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-However; the following observations were made;
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-i) Paicho- Patiko (22.4km).
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-It was observed that the works were done but the road had potholes in some sections a broken culvert, a silted culvert line and water was crossing the road in some part. Gravel was insufficiently compacted along sections where Armco culverts were installed.
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-Gravel insufficiently compacted Potholes
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-iii) Awach- Paibona Road (19.6km).
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-It was observed that 13km was graveled but the water had swept away half of the road at chainage 10.9 requiring immediate intervention as shown below.
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-Gravelling done. No mitre drains.	Half of the road swept away	
-Burrow pit not filled	Half of the road swept away	
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-iv) Abera- Awach (19.2km).
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-It was observed that the road was graveled, but a section of the road was slippery as the gravel was not sufficiently compacted as shown;
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-Section of the road slippery			Section of the road slippery			
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-The audit objective was to establish whether the Project planning and beneficiary selection were properly undertaken, funds were timely released, and whether project implementation was properly undertaken. Also, I ascertained whether reporting, accountability, and audit were done according to the requirements of the project and that project asset was properly managed.
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-It was observed that during the year the District received UGX.5,207,691 for NUSAF3 programme.
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-5.1 Project Implementation
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-The project Guidelines and Financing Agreements require the CWC to ensure effective implementation of the subprojects. Section 6.2.6 of the NUSAF3 Guidelines requires that at the time of implementation of the sub-projects, the potential environmental and social impacts identified and mitigation measures are taken.
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-A review of the project implementation revealed the following;
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-5.1.1 Notable Project Achievements (Success Stories)
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-Inspection of NUSAF3 sub-projects in the district revealed that the district registered notable achievements under Sustainable Livelihood Pilot (SLP). Some of these include Dii - cwinyi Self-help Group and Peko mito tic self-help group. For details of sub-projects with notable achievements, refer to Appendix II.
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-Interview with the sub-project members revealed that the achievements were majorly attributed to;
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-- Adherence to the 5 core principles of NUSAF3 which is weekly savings, weekly meeting, proper record keeping, timely loan repayments and inter loaning amongst group members.
-- Daily attendance by members and all get involved in the business.
-- The creativity of the groups, in introducing a penalty for late payments.
-- Leadership skills after the training they received.
-- They were already existing business groups so it was not a problem working as a team.
-- Cooperation among members who feel they owned the project.
-- Support visits by the Village Livelihood Improvement Committee (VLICs) and the Community Business Agents (CBAs).
-- Intercluster meetings and visits to exchange knowledge and various experiences during the visits. These are lessons for other sub-project members to learn from.
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-- Delays in capturing details in the biometric machine due to network problem, slowness in loading watershed information and blocked sim cards.
-- Some Labour Intensive Public Works (LIPW) sub projects are very demanding in terms of materials and take much more than the stipulated percentage.
-- Some of the community members still struggle to appreciate the 30% savings which is mandatory in the LIPW sub- component.
-- Political interference in sub component which makes the work very difficult particularly for the technical team.
-- Many of the Community Interest Groups (CIGs) struggle to follow the 5 core principle which is a requirement.
-- The groups still struggle with issues on group dynamics and affect the cohesion of the groups.
-- Most of the group members are illiterate and struggle to cope especially when it comes to comprehending and internalizing the concept of the project requirements.
-- Some of the Village Livelihood Investment(VLIC) lack the financial knowledge that should help steer the pilot project to another level.
-- The management of the SHGs is quite demanding and yet the CBAs are paid very little at the end of the day.
-- Misunderstanding by some landowners also led to delays in project implementation.
-- The number of women beneficiaries which outweighs the number of men beneficiaries implied handling harder tasks like uprooting of trees stumps and anti- hills.
-- Unwillingness to save by some CIG members and irregular attendance at weekly meetings by some CIG members.
-- Verification of self Help groups took a lot of time as Gulu graduated up to 149 self Help groups. The above challenges led to delays in the implementation of work and hence less output in some projects.
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-The Accounting officer explained that the district was arranging refresher training for the CBAs and CFs
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-I advised the Accounting Officer to facilitate CBAs and CFs to quicken the process of sensitization and change the community's mindset.
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-6.0 Management of the Youth Livelihood Project (YLP)
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-Section 6 (i) requires all the Project Grants disbursed to each Youth Interest Group (YIG) to be treated as a Revolving Fund to be repaid following the Project Financing Agreement between the District Local Government and the beneficiary Youth Interest Group, witnessed by the Area Resident State Attorney.
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-However, an analysis of the recovery of the programme funds revealed that out of UGX.576,878,157 due for recovery only UGX.125,659,168 (22%) was recovered leaving UGX.451,218,989 (78%) outstanding.
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-It was further noted that 16 youth interest groups had nil deposit since the groups received funds way back in 2015, 2016, 2017, and 2018 as shown in Appendix IV.
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-According to the monitoring reports availed, poor recovery of the revolving funds was attributed to several factors which include the following:
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-- Inadequate operational funds for monitoring project implementation and recoveries of funds from ever increasing youth groups. Some of the groups are located in the new district of Omoro which was curved out of Gulu District.
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-- Mismanagement of funds by some group leaders of the Youth Interest Groups. Examples of such groups include; Oguru Ulonygiu Produce buying and selling, Adak Alliance Piggery Project, Pok Ogali Youth Ox-Cultivation Project, Patwol Can Kaya Ox-Cultivation, Kiteny Tam Pi Diki Youth Piggery Project, Awalaboro Ox-Cultivation, Acutomer Par Pi Anyim Ox-Cultivation, Owak Youth Piggery Project, Oturuloya Produce Buying & Selling, Paromo Jale Ber Youth Piggery, Obiya Youth Piggery, hence a total of UGX. 86,268,350 will never be recovered from the above groups since they do not exist. Appendix V refers.
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-- Most groups came together to access funds and after accessing funds, they disintegrated.
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-because of the above, there is a risk that full recovery will not be realized.
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-Failure to recover the revolving funds from the Youth Interest Groups defaulters does not only deny other approved youth groups access to the funds but also defeats the overall strategic objectives of the programme.
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-Government stands to lose the funds in question as inspection further revealed that there was no activity on the ground for the poultry project as shown in the summary below;
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-Project Sector Pictures Remarks name				
-Patalira	Agriculture	Oxen for the group	Group received UGX.9,400,000 on	
-Youth Animal			19-Mar-2019. Bought 8 bulls, 2	
-Traction			Ox-ploughs, and have planted rice	
-			on 11 acres of land. Weeding	
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-			millet in September 2019.	
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-			2 members left the group ( ladies) -The rice garden was attacked by Hippos which	
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-		Group members in the rice garden		
-Unyama A Poultry Diro Pe Rom Youth PoultryEmpty chicken house Group received UGX 8,580,000 on 19-Nov-2018  Only UGX 750,000 has been recovered to date. The project is no longer in existence because all the birds died. Only 2 people still existed in the group as the 9 left the group. Challenges; Lack of market for the birds when they mature. - Members got busy and others got jobs Lack of a veterinary doctor to help when birds got sick. 2 members remained in the grouponly---				
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-The audit objective was to establish whether; all funds budgeted under UWEP during the period under review were released and used only for the program, outstanding advances to the women groups were repaid following the agreed repayment schedule and to establish reasons for failure or delays to repay the funds. The following observations were made;
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-7.1 Non-compliance with Repayment Schedules
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-Chapter 6 (i & ii) of the youth livelihood program guideline document similarly used for UWEP provides that all the Project Grants disbursed to each Youth Interest Group (YIG) will be treated as a Revolving Fund to be repaid following the Project Financing Agreement between the District Local Government and the beneficiary Women Interest Group.
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-It further provides that the scheduling of the repayment should be based on the project maturity, business plan and cash flow projections generated at the design of the project.
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-However, an analysis of the recovery of the programme funds revealed that out of UGX. 230,679,500 due for recovery only UGX.107,919,800 (47%) was recovered leaving a balance of UGX. 122,759,700 (53%) outstanding as shown in Appendix VI.
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-Delayed repayment was attributed to various causes such as; bad season and change of weather, fluctuation in prices and losses made during peak season, competitive market because most of them deal in traditional crops, poor road network which affects market linkage, some 2 groups in Awach each lost a pair of oxen due to diseases i.e. Lacede Women group and Wot Tek Women's group, most women groups in Palaro Sub County are inaccessible by vehicles and are very far e.g. Oroko Waneno Anyim women group, hence difficulty in transporting their crops to the markets.
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-Failure to repay on time implies that other eligible groups are unable to access the funds since the programme operates as a revolving fund. The accounting officer explained that he had instructed the focal point person to strengthen the monitoring of the affected Groups that had been rescheduled for repayment.
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-I advised the Accounting Officer to address the identified causes to ensure that all outstanding amounts are recovered.
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-Project name	Sector	Pictures		Remarks	
-AnyomotwonOdong Ki MonPit	RetailWholesale and Trade			 Project received UGX. 8,003,000	
-		on 13-Dec-2018 and UGX 1,971,100 recovered.  Produce in the store.	
-		Produce store	the member keeping them was not around.	
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-- Records were not seen because
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-Loyoboo Akem Agriculture Kwene women group
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-Some of the group members
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-- Project received UGX 8,086,000 on 13-Dec-2018 but has not made any recoveries yet.
-- Bought 4 oxen and 2 ploughs plus chains, barbed wire and polls plus nails for the cral.
-- No records were seen except minutes of group meetings.
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-The Accounting Officer explained that the affected groups were still within their first year of implementation. The district had engaged the group leaders to have them rescheduled after completion of the first year in November 2019.
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-I advised the Accounting Officer to closely monitor the progress of recovery when recoveries become due.
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-8.0 Water for Use and Water For Production
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-According to the Budget Framework Paper FY2018/19 for the Ministry of Water and Environment, the water sector targeted to achieve an increased access to safe water and sanitation facilities for rural, urban and water for production uses through increase in access to safe water facilities in rural areas by 72% and increase in functionality of water supply systems in rural areas by 86%. The following observations were made;
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-8.1 Safe Water Coverage and Functionality
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-However it was observed that water coverage for sub-counties of Patiko, Bungatira, Paicho and Layibi and Pece Division were below the district average at 64.21%, 65.09%, 56.6%, 71.14%, and 65.46% were below the target respectively as shown below:-
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-Subcounty	% Safe water coverage	
-Patiko	64.21	
-Bungatira	65.09	
-Paicho	56.6	
-Layibi	71.14	
-Pece	65.46	
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-Low levels of safe water coverage deprive households of their right of access to safe and clean water.
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-Subcounty	% Functionality	
-Awach	66.05	
-Patiko	71.79	
-Bungatira	76.15	
-Unyama	62.31	
-Paicho	75.07	
-Palaro	72.54	
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-Low levels of functionality of water sources deprive households of their right of access to safe and clean water. The Accounting Officer pledged to liaise with the relevant authority to achieve the sector target. I advised the Accounting Officer to ensure that non-functional water sources are rectified and all water sources are maintained in a functional condition.
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-8.3
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-Absence of Water User Committees
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-Section 50 (1,3) of the Water Act states that A set of individuals or households may form a water user group and collectively plan and manage the point source water supply system in their area.
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-However, review of progress reports found that out of 552 functional water sources across the various sub-counties and divisions, only 384 (69.57%) had water user committees and 30.43% without WUCs as shown below.
-
-Sub-county	Functional water sources	Water sources with WUCs	Waterwithout WUCssources	
-Awach	65	48	17	
-Bungatira SC	45	35	10	
-Paicho SC	63	45	18	
-Patiko SC	46	30	16	
-Palaro SC	39	20	19	
-Unyama SC	65	45	20	
-Laroo Division	59	38	21	
-Layibi Division	58	38	20	
-Pece Division	53	40	13	
-Bardege Division	59	45	14	
-TOTAL	552	384	168	
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-
-APPENDICES Appendix I: Implementation of Key Outputs
-
-Programme	Activity	Planned Outputs	Actual Outputs	%age Performance	Remarks	
-UgFIT	Construct of Palaro Seed secondary school	1	N/A	N/A	 It is a multi-year project hence still ongoing  UGX.464,632,599 received for construction,  Advance of UGX.301,700,578 paid to the contractor; and the balance of UGX.162,932,021 was diverted and utilized for the construction of a block of 4 staff houses and a 5 stance pit latrine at Paibona Primary School and Omoti Primary School respectively.  Works had stalled because the Contractor was required to use hard burnt clay bricks during the construction  The contractor was on site but no works were on going.	
-NUSAF3	Beneficiary groups planned to be supported	184	184	100%	 Funding was in accordance with the IPF of UGX.5,207,963,691.	
-URF	Routine Manual Maintenance	452.3kms	367.6kms	81%	 A review of the road monitoring reports indicated that 367.6km roads’ network were worked on.	
-	Mechanized Maintenance	19.2 kms	19.2 kms	100%	 During inspection, I noted that out of the planned 19.2km roads that the road was gravelled, but a section of the road was slippery as the gravel was not sufficiently compacted.	
-SAGE	Beneficiary Elderly planned to be supported	16,000	1495		 There is improvement in the number of beneficiaries up to 1,495 out of the total  Verification of new 119 beneficiaries has just been concluded to fill up the above  A total of 148 alternative recipients have been enrolled to help pick money forof 1,600 required for Gulu. remaining gap. deceased beneficiaries.  At least 3 beneficiaries have confessed of having bought cows, while majority confess of having bought goats and pigs.	
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-17
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-Appendix II: Notable Project Achievements at Sub-project level
-
-No	District	Sub project name	Funds received	Salient Achievement SLP	
-1	Gulu	Dii- cwinyi Self- help Group	6,000,000	 Improvement in finance management Improved business skills, produce are supplied in big quantities by other districts up to beneficiaries’ project side. Improvement in weekly saving, there is cumulative saving of 12,000,000 for 6months only compared to the years they had not received the fund.  A member is able to save an average of 50,000 per week.  Adherence to NUSAF core principle and core responsibilities among project beneficiaries.	
-2	Gulu	Peko mito tic self-help group.	7,200,000	 The project beneficiaries are able to save an average of 300,000= per week.  The project have a cumulative saving of 20,000,000= for a period of six months  Environmental safeguard measures being practiced. A total of 1000 pines have been planted. Improved social cohesion support among members. Improved business skills.   Easy access to loans.	
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-18
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-Appendix III: Delayed Project Implementation
-
-Project name Sector Pictures Remarks
-
-Bolip II Borbayo Tree planting Tree planting
-
-Bush clearing done
-
-Tools in the group store
-
-19
-
-Project received UGX 79,850,000 on 15-April-2019. Implementation very slow, Bush clearing was done on 30 acres, lining and pitting still on going. Bought hoes, slashers plus other items and hiring a store.
-
-Challenges;
-
-- project management committee (CMPC) were trained late.
-- the Bio metric machine took so long.
-- attendance has to be entered and finger prints of some people could not be taken as the machine rejected them.
-- the 188 beneficiaries did not turn up only 120 appeared to clear the land. hence 90% of the funds are still in the account.
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-Ali- Aboga Community Access Road RoadRoad pass through settlement. Works yet to start.to theProject received UGX.78,887,016 on 11-April-2019. No work had been done yet. Challenges; - Pegging the road had not yet began because of the delay on the part of the Engineer and Municipal Surveyor.--- After pegging, the exact number of graves will be identified and compensation of graves with in the road will commence. Laroo division will handle. In a letter dated 29/6/2019, the LC1 Chairman had written to the Town Clerk Gulu MC requesting for pegging of the road. In a letter dated 31/7/2019, the community facilitator Laroo watershed wrote to office of the Senior Assistant Town Clerk, Gulu requesting for the same. In a letter dated 21/8/2019 the Surveyor Gulu MC, wrote to the LC1 Lukungu sub-ward, Pece Prison Parish informing him to mobilize the community around and along the said road to be around on 27/8/2019 for the pegging exercise.-				
-Aywee Wamito kwo Dairy farming	Dairy farming		Project received UGX 18,100,000 on 12-Dec-2018. No	
-			animals had been purchased yet, but a shade for animals	
-			were constructed plus feeding troughs, water tank, and a	
-			sign post.	
-			Challenges;	
-			- Trainings from vet officer as they are very few and	
-			hard to find.	
-			- Dairy animals to be purchased from western	
-			Uganda and with the help of veterinary officers	
-			who are in touch with the process.	
-			- Feeding animals during dry season will be a	
-			problem	
-			- Few veterinary officers in case of need when	
-			animals fall sick.	
-			- Hence about 89% not spent.	
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-20
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-
-Omel B Jing Cwinyi Bee keeping Bee keepingBeehives in treesProject received UGX 17,850,000 on 12-Dec-2018. Purchased bee hives, and various items in the budget for harvesting when the time is due. Challenges; --Purported to have purchased 70 Bee hives, however only 60 found on ground. 10 missing @120,000, hence unaccounted for UGX 1,200,000.				
-Wii Layibi A revolving Fund	SLP Revolving		Project received UGX 36,000,000 on 28-Sept-2018 and has	
-	Fund		5 groups.	
-			Challenges;	
-			-Loan period of 3 months is too short especially for people	
-			who do agriculture. 3% for the village revolving fund and 5	
-			% is paid back by members. A communication was made	
-			to OPM.	
-			-Delay in payment by some members with various reasons.	
-		Audit team at the home of one of	-Poor leadership among some groups.	
-		the group members.		
-
-
-
-
-Appendix IV: Low Recovery of YLP funds
-
-S / N	Project name	Sector	Date of disbursement	Amount disbursed	Repaymen t date	Recoverab le amount	5% services fee where applicable	Amount Recovered	Amount due	Remarks	
-1	Acut Omer Youth Produce Buying & Selling Project	Trade	21-Oct-2015	8,642,800	21-Oct- 2015	3,432,140	432,140	6,500,000	3,432,140	Inactive	
-2	Boli Pi Lubanga Twero Youth Produce Buying & Selling	Trade	21-Oct-2016	7,500,000	26-Nov- 2016	7,875,000	375,000	2,690,000	7,875,000	Inactive	
-3	Boli Pii Cing Maleng Grinding Mill	Trade	8-Nov-2018	6,840,000	8-Dec-2018	3,420,000	342,000	850,000	3,420,000	On going	
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-
-
-
-21
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-
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-
-
-4	Laban Can Deg Ming Public Address System	Trade	26-Jun-2017	11,940,000	3-Aug-2017	12,537,000	597,000	-	12,537,000	On going	
-5	Laban Oruu Ki Tam Youth Produce Buying & Selling	Trade	19-Oct-2016	7,500,000	21-Nov- 2016	0	-	7,500,000	-	completed	
-6	Oguru Bed Ki Gen Animal Traction	Trade	8-Nov-2018	7,390,000	26-Nov- 2018	7,110,000	369,500	280,000	7,110,000	On going	
-7	Oguru Wor Tweroni Youth Produce Buying & Selling Project	Trade	1st July 2015	8,621,500	2nd Nov 2015	9,052,575	431,075	2,043,000	9,052,575	Inactive	
-8	Pageya Gum Pe Rom Youth Produce Buying & Selling	Trade	13-Mar-2017	7,500,000	17.April.201 7	7,875,000	375,000	2,500,000	7,875,000	Inactive	
-9	Pageya Waryemo Can Produce Buying & Selling Group	Trade	16-Jul-2015	7,332,000	14-Oct- 2015	7,698,600	366,600	1,240,000	7,698,600	On going	
-10	Paromo Can Rwode Pe Youth Ox- Cultivation	Agricult ure	8-Sep-2016	9,670,000	10-May- 2017	10,153,500	483,500	-	10,153,500	On going	
-11	Paromo Jale Ber Youth Piggery	Trade	26-Aug-2016	8,714,000	12-Apr- 2017	9,149,700	435,700	-	9,149,700	On going	
-12	Paromo Youth For Development Piggery	Trade	26-Sep-2016	8,850,000	28-04-2017	8,592,500	442,500	700,000	8,592,500	On going	
-13	Payuta Straight Talk Youth Group	Trade	11-Dec-2015	8,050,000	19.12.2015	2,131,000	106,550	5,919,000	2,131,000	On going	
-14	Payuta Tam Pi Wan Youth Piggery Project	Trade	26-Sep-2016	8,290,000	26.12.2016	4,504,500	214,500	4,000,000	4,504,500	On going	
-15	Tuku Visible Youth Piggery	Trade	13-Mar-2017	8,850,000	20.April.201 7	3,255,000	155,000	5,700,000	3,255,000	On going	
-16	Paminano Produce Buying & Selling	Trade	23-Sep-2015	8,020,000	30-03- 2016	1,987,314	94,625	6,127,500	1,987,314	On going	
-17	Cet Kana Youth Piggery Project	Trade	12-Jun-2015	8,676,000	20.10.2015	8,101,800	385,800	960,000	8,101,800	On going	
-18	Kulukeno Produce Buying & Selling	Trade	19-Nov-2015	5,000,000	1.9.2015	3,150,000	150,000	2,000,000	3,150,000	On going	
-19	Lagwiny Youth	Trade	19-Nov-2015	7,635,000	19.02.2016	7,281,750				On going	
-
-
-
-
-22
-
-
-
-
-
-
-
-
-
-
-
-	Piggery Project						346,750	700,000	7,281,750		
-20	Lawiya Dul Youth Masonry & Brick Laying Project	Trade	27-Oct-2015	6,445,000	4.10.2015	4,824,550	229,550	1,850,000	4,824,550	On going	
-21	Layik Youth Piggery	Trade	26-Sep-2016	9,320,000	26.12.2016	8,213,000	391,000	1,500,000	8,213,000	On going	
-22	Lukodi Youth Produce Buying & Selling Project	Trade	23-Jul-2015	6,199,000	30-08-2015	5,143,950	244,950	1,300,000	5,143,950	On going	
-23	Obiya Youth Piggery	Trade	21-Oct-2016	9,600,000	24.04.2017	6,059,550	288,550	3,829,000	6,059,550	Inactive	
-24	Oguru Produce Buying & Selling	Trade	9-Jan-2016	7,054,200	2.11.2016	2,440,410	116,210	4,730,000	2,440,410	On going	
-25	Oguru Ulonygiu Produce Buying and Selling	Trade	26-Jun-2017	7,100,000	3.8.2017	7,455,000	355,000	-	7,455,000	Inactive	
-26	Oturuloya Produce Buying & Selling		7-Nov-2016	7,000,000	7.12.2016	7,350,000	350,000	-	7,350,000	inactive	
-27	Owak Youth Piggery Project	Trade	23-Jun-2015	6,500,000	31.10.2015	6,825,000	325,000	-	6,825,000	On going	
-29	Twon Okun Ribbe Ber Youth Farmers	Agricult ure	18-Apr-2019	7,795,000	18.July.201 9	8,184,750	389,750	-	8,184,750	On going	
-30	Acutomer Par Pi Anyim Ox-Cultivation	Agricult ure	23-Apr-2018	7,505,000	03.10.2017	7,880,250	375,250	-	7,880,250	On going	
-31	Ajani Atek Tera Youth Grinding Mills	Trade	23-Mar-2017	6,855,000	23-Apr-17	5,801,250	276,250	1,330,000	5,801,250	On going	
-32	Ajanyi Yele Ber Youth Produce Buying & Selling	Trade	23-Mar-2017	6,500,000	23.Jun.2017	5,688,900	270,900	1,082,000	5,688,900	On going	
-33	Ajanyi Mak Tic Youth Produce Buying & Selling	Trade	23-Mar-2017	6,500,000	23.Jun.2017	5,040,000	240,000	1,700,000	5,040,000	On going	
-34	Lego Jami Youth GoatRearing GroupBoke Ber Wa Ool Ki	Trade	23-Jul-2015	8,145,000	30-Oct-15	5,870,760	279,560	2,553,800	5,870,760	On going	
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-
-
-
-23
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-
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-
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-
-
-
-
-35	Bura Ribe Aye Teko Youth Ox-Cultivation	Agricult ure	23-Mar-2017	10,362,000	24.8.2017	8,780,100	418,100	2,000,000	8,780,100	On going	
-36	Corner Ward Kacel Watwero Youth Produce Buying & Selling	Trade	13-Mar-2017	7,000,000	24.April.201 7	4,935,000	235,000	2,300,000	4,935,000	On going	
-37	Corner Ward Ribbe Aye Teko Piggery Youth Group	Trade	23-Mar-2017	8,000,000	13.Jun.2017	4,035,067	192,017	4,159,650	4,035,067	On going	
-38	Lakwela Laping Oloyo Ox-Cultivation	Agricult ure	21-Mar-2018	7,220,000	21.07.2018	7,056,000	336,000	500,000	7,056,000	On going	
-39	Omel A Lubanga Peyero Ox-Cultivation	Agricult ure	26-Jun-2017	7,580,000	03.10.2017	6,909,000	329,000	1,000,000	6,909,000	On going	
-40	Omel B Youth Ox- Cultivation	Agricult ure	26-Jun-2016	8,770,000	26.Sept.201 6	7,588,174	361,341	1,543,167	7,588,174	On going	
-41	Te-Olam Mak Tic Piggery Project	Trade	26.Jun.2016	7,245,000	26.Sept.201 6	7,245,000	-	7,630,000	7,245,000	completed	
-42	Agoro Opar Pi Bulu Piggery Youth Group	Trade	12-Jun-2015	8,877,000	28.10.2015	9,320,850	443,850	-	9,320,850	On going	
-43	Awalaboro Ox- Cultivation	Agricult ure	21-Mar-2018	7,645,000	21.07.2018	8,027,250	382,250	-	8,027,250	On going	
-44	Kiteny Tam Pi Diki Youth Piggery Project	Trade	12-Jun-2015	8,425,000	13.2.2016	8,846,250	421,250	-	8,846,250	On going	
-45	Lugore Piggery Youth Group	Trade	12-Jun-2015	7,527,000	15-12-2015	6,853,350	326,350	1,000,000	6,853,350	On going	
-46	Mede Centre Waloko Kwo Ox- Cultivation	Agricult ure	26-Jun-2017	8,730,000	03.Oct.2017	9,166,500	436,500	-	9,166,500	On going	
-47	Ongedo Wang Ma Waculo Produce Buying	Trade	26-Jun-2017	7,100,000	26.July.201 7	7,035,000	335,000	400,000	7,035,000	Inactive	
-48	Oroko Wapwoyo Lutela Produce Buying & Selling Group	Trade	12-Jun-2015	8,120,000	28.Sept.201 5	1,386,000	66,000	6,800,000	1,386,000	Inactive	
-49	Patwol Can Kaya Ox- Cultivation	Agricult ure	3-Jul-2018	7,345,000	26.Oct.2018	7,712,250	367,250	-	7,712,250	On going	
-
-
-
-
-24
-
-
-
-
-
-
-
-
-
-
-
-50	Pok Ogali Youth Ox- Cultivation Project	Agricult ure	1-May-2016	6,758,000	30.Oct.2015	7,095,900	337,900	-	7,095,900	Inactive	
-51	Adak Alliance Piggery Project	Trade	7-Jul-2015	9,215,000	28.Nov.201 5	9,675,750	460,750	-	9,675,750	Inactive	
-52	Adak Tii Pi Anyim Youth Ox-Cultivation Group	Agricult ure	23-Mar-2017	9,010,000	23.Jun.2017	9,460,500	450,500	-	9,460,500	On going	
-53	Angany Cam Kwoki Youth Produce Traders	Trade	19-Nov-2018	7,100,000	26.Dec.201 8	6,450,000		650,000	6,450,000	On going	
-54	Anyadwe Youth Produce Traders	Trade	23-Nov-2018	7,100,000	23.Nov.201 8	3,549,800		3,550,200	3,549,800	On going	
-55	Awoonyim Wang Kalo Ox-Cultivation Project	Agricult ure	10-Aug-2015	8,870,000	15.May.201 6	9,103,500	433,500	200,000	9,103,500	Inactive	
-56	Pajaa Kacel Watek Youth Ox-Cultivation	Agricult ure	18-Apr-2019	8,410,000	18.July.201 9	8,410,000		-	8,410,000	On going	
-57	Patalira Kica Ber Piggery Project		23-Sep-2015	7,464,000	23.Dec.201 5	1,589,700	373,200	5,950,000	1,589,700	On going	
-58	Agung Atem Lwak Youth Ox-Cultivation Project	Agricult ure	12-Jun-2015	7,691,000	30.Dec.201 5	1,828,050	87,050	5,950,000	1,828,050	On going	
-59	Akonyi Bedo Warocu Kwo Youth Produce Buying & Selling	Trade	21-Oct-2016	7,720,000	19-Nov- 2016	7,161,000	341,000	900,000	7,161,000	On going	
-60	Coopil Mic Pa Lacwec Youth Ox-Traction	Trade	19-Nov-2018	8,400,000	26.Nov.201 8	8400000	-	-	8,400,000	On going	
-61	Youth Piggery ProjectLapeta Vision Ahead	Trade	12-Jun-2015	5,034,000	30-Dec- 2015	5,285,700	251,700	-	5,285,700	On going	
-62	Loyoboo A Utem Gum Youth Piggery Project	Agricult ure	12-Jun-2015	6,238,000	30.Jan.2016	6,182,400	294,400	350,000	6,182,400	On going	
-63	Loyoboo Waribbe Youth Ox-Cultivation	Agricult ure	4-Jul-2018	8,105,000	04.Oct.2018	5,000,000	-	-	5,000,000	On going	
-64	Youth PiggeryOding Ribbe Ber		24-Oct-2016	8,800,000	9-May-17	9,240,000	440,000	-	9,240,000	On going	
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-
-
-
-25
-
-
-
-
-
-
-
-
-
-
-
-65	Oguru Tic Ryemo Can Youth Piggery	Agricult ure	19-Nov-2018	7,900,000	26.Nov.201 8	1,975,000	-	-	1,975,000	On going	
-66	Oguru Wang Nen Youth Poultry Keeping	Poutry	16-Nov-2016	7,214,000	22-Dec- 2016	1,551,006	73,857	5,736,851	1,551,006	On going	
-67	Unyama A Diro Pe Rom Youth Poultry	Poutry	19-Nov-2018	8,580,000	26.Dec.201 8	4,290,000	-	750,000	4,290,000	On going	
-68	Unyama B Wilobo Wire Ox-Cultivation Project	Agricult ure	12-Jun-2015	4,700,000	30.Sept.201 5	3,202,500	152,500	1,650,000	3,202,500	On going	
-69	Angany Youth Animal Traction II	Agricult ure	18-Apr-2019	7,680,000	12.Dec.201 9				7,680,000	On going	
-70	Anyomotwon Youth Animal Traction	Agricult ure	19-Mar-2019	9,400,000	04.August.2 019				9,400,000	On going	
-71	Lakwela Youth Animal Traction II	Agricult ure	18-Apr-2019	7,680,000	12.Nov.201 9				7,680,000	On going	
-72	Loyoboo Youth Animal Traction II	Agricult ure	18-Apr-2019	9,400,000	4.August.20 19				9,400,000	On going	
-73	Omel B Youth Animal Traction II	Agricult ure	18-Apr-2019	9,400,000	12.AUGUST. 2019				9,400,000	On going	
-74	Omel B Youth Animal Traction III	Agricult ure	19-Mar-2019	9,400,000	4.August.20 19				9,400,000	On going	
-75	Patalira Youth Animal Traction	Agricult ure	19-Mar-2019	9,400,000	4.August.20 19				9,400,000	On going	
-76	Unyama B Youth Poultry II	Agricult ure	19-Mar-2019	7,060,000	12.May .2019				9,400,000	On going	
-77	Layik Youth Vegetables Growing II	Agricult ure	19-Mar-2019	6,000,000	04.May.201 9			340,000	5,660,000	On going	
-78	Anyadwe Youth Carpentry II	Works	19-Mar-2019	9,150,000	4-May-19			1,200,000	7,950,000	On going	
-79	Twonokun Youth Grinding Mill	Trade	18-Apr-2019	8,800,000	12.05.2019			300,000	7,700,000	On going	
-80	Agoro Youth Produce Traders	Trade	18-Apr-2019	8,000,000	4.May.2019				8,800,000	On going	
-81	Kinene Youth Produce Traders	Trade	19-Mar-2019	8,000,000	04.May.201 9				8,000,000	On going	
-82	Kiteny Youth Produce	Trade	19-Mar-2019		04.April.201					On going	
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-
-
-
-26
-
-
-
-
-
-
-
-
-
-
-
-	Traders II			8,000,000	9			200,000	7,800,000		
-83	Kiteny Youth Produce Traders III	Trade	18-Apr-2019	8,000,000	12.May .2019				8,000,000	On going	
-84	Laban Youth Produce Traders III	Trade	18-Apr-2019	8,000,000	12.May.201 9			315,000	7,685,000	On going	
-85	Lugore Youth Produce Traders	Trade	19-Mar-2019	8,000,000	04.May.201 9				8,000,000	On going	
-86	Pageya Bar Youth Produce Traders	Trade	19-Mar-2019	8,000,000	04.May.201 9			700,000	7,300,000	On going	
-87	Unyama A Youth Produce Traders	Trade	19-Mar-/2019	8,000,000	04.May.201 9				8,000,000	On going	
-
-
-
-
-27
-
-
-
-
-
-
-
-
-
-
-
-Appendix V: Non Existent Groups
-
-Project name	Sector	Date of disbursem ent	Amount disbursed	Recoverable amount	5% services fee where applicabl e	Amount Recove red	Amount due	Remarks	
-Paromo Jale Ber Youth Piggery	Trade	26-Aug-2016	8,714,000	8,714,000	435700	-	9,149,700.00	not existing	
-Oguru Ulonygiu Produce Buying and Selling	Trade	26-Jun-2017	7,100,000	7,100,000	355000	-	7,455,000.00	Inactive	
-Oturuloya Produce Buying & Selling		7-Nov-2016	7,000,000	7,000,000	350000	-	7,350,000.00	not existing	
-Owak Youth Piggery Project	Trade	23-Jun-2015	6,500,000	6,500,000	325000	-	6,825,000.00	not existing	
-Acutomer Par Pi Anyim Ox- Cultivation	Agricultu re	23-Apr-2018	7,505,000	7,505,000	375250	-	7,880,250.00	not existing	
-Awalaboro Ox-Cultivation	Agricultu re	21-Mar-2018	7,645,000	7,645,000	382250	-	8,027,250.00	disappeared	
-Kiteny Tam Pi Diki Youth Piggery Project	Trade	12-Jun-2015	8,425,000	4,500,000	421250	-	8,846,250.00	not existing	
-Patwol Can Kaya Ox- Cultivation	Agricultu re	3-Jul-2018	7,345,000	7344900	367250	-	7,712,250.00	not existing	
-Pok Ogali Youth Ox- Cultivation Project	Agricultu re	1-May-2016	6,758,000	6758000	337900	-	7,095,900.00	not existing	
-Adak Alliance Piggery Project	Trade	7-Jul-2015	9,215,000	9215000	460750	-	9,675,750.00	not existing	
-Obiya Youth Piggery	Trade	21-Oct- 2016	9,600,0 00	9,600,000	480,000		6,251,000	inactive	
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-Appendix VI: Non-Compliance with Repayment schedules- UWEP
-
-Sub County	Name Of Women Group	Sector	Amount Approved By Dec	Amount Disbursed By- Tsu- Mglsd	Repaymen t Date	Recoverable Amount	Amount Recovered	5% Surcharge	Balance	
-Unyama	Loyo Boo Akem Kwene Women Group	Agriculture	8,086,000	8,086,000	14/04/2019	2,021,700	-	-	8,086,000	
-Awach	Kica Ber Women Group	Agriculture	6,500,000	5,710,000	14/02/2019	2,379,500	937,000	-	4,773,000	
-Awach	Yub Kiti Women Group	Agriculture	8,068,000	6,880,000	14/04/2019	2,017,500	1,600,000	-	6,880,000	
-Awach	Dii Cwinyi Women Group	Agriculture	5,400,000	5,400,000	14/02/2019	2,250,000	900,000	-	4,500,000	
-Unyama	Kinene Cing Ma Konyi	Agriculture	7,888,000	7,888,000	14/3/2019	2,630,000	1,972,500	-	5,915,500	
-Bungatira	Mon Yele Ayela	Agriculture	6,133,000	6,133,000	14/4/2019	1,533,300	-	-	6,133,000	
-Bungatira	Nyeko Rac Women Group	Agriculture	6,133,000	6,133,000	14/04/2019	1,533,300	-	-	6,133,000	
-Bungatira	Mar ber Women Group	Wholesale and Retail Trade	6,133,000	6,133,000	14/02/2019	2,556,000	1,575,000	-	4,558,000	
-Bungatira	Loyo Lega Women Group	Agriculture	6,133,000	6,133,000	14/02/2019	2,044,800	2,556,000	-	4,088,200	
-Bungatira	Tii Ki Lweti Women Group	Wholesale and Retail Trade	6,133,000	6,133,000	14/02/2019	1,533,300	-	-	6,133,000	
-Bungatira	Can Pe Two Women Group	Agriculture	8,643,000	7,000,000	14/4/2019	2,160,900	-	-	7,000,000	
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-29
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-
-Bungatira	Good Faith Women Group	Wholesale and Retail Trade	8,643,000	6,500,000	8/6/2019	200,000	1,200,000	-	5,300,000	
-Paicho	Te-Olam Gang ber Women Group	Agriculture	6,680,000	6,680,000	14/2/2019	2,783,500	558,000	-	6,122,000	
-Bungatira	Rwot Omiyo Women Group	Wholesale and Retail Trade	6,133,000	6,133,000	14/2/2019	2,557,500	-	-	6,133,000	
-Bungatira	Tidi Ma Myero Women Group	Wholesale and Retail Trade	6,680,000	6,680,000	14/02/2019	2,783,500	-	-	6,680,000	
-Bungatira	Gene Ber Women Group	Agriculture	6,133,000	6,133,000	14//04/2019	1,533,300	-	-	6,133,000	
-Palaro	Lugore Tute Ki Cingi	Agriculture	6,680,000	6,680,000	14/02/2019	2,785,000	1,500,000	-	5,180,000	
-Palaro	Kiteny Rwot Omiya Women Group	Industry	6,680,000	6,680,000	14/o2/2019	2,785,000	999,400	-	5,680,600	
-Unyama	Loyo Boo Ket Can Itic	Wholesale and Retail Trade	8,086,000	8,086,000	14/03/2019	2,695,600	-	-	8,086,000	
-Paicho	Dwere Kec Kakare	Agriculture	7,788,000	7,288,000	14/04/2019	1,821,900	2,035,000	-	5,253,000	
-Unyama	Loyoboo kica ber Kidere	Industry	5,300,000	5,300,000	14/01/2019	2,650,200	1,464,000	-	3,836,000	
-Paicho	Anyomotwwon Pit Odong Ki Mon	Wholesale and Retail Trade	8,003,000	8,003,000	14/03/2019	2,668,000	1,971,100	-	6,031,900	
-Awach	Waribu Cing wa	Wholesale and Retail Trade	6,680,000	6,680,000	14/01/2019	3,340,200	1,279,900	-	5,400,100	
-Awach	Min Latin Women's Group	Whole Sale and Retail Trade	6,986,000	6,776,000	29-10-2017	6,776,000	1,464,000	264,600	5,576,600	
-Awach	Lagada Yil ki Wade Women's Group	Entertainment & Recreation	8,985,000	8,780,000	11/10/2017	8,780,000	4,997,000	264,650	5,557,650	
-
-
-
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-30
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-
-
-
-
-
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-
-
-
-
-Awach	Pit odong ki Mon Women's Group	Trade & Whole sale	6,680,000	5,650,000	10/4/2017	5,650,000	2,036,900	180,655	4,229,255	
-Awach	Atek Ki Lwak Women's Group	Whole Sale and Retail Trade	6,680,000	5,201,500	4/10/2017	5,201,500	2,669,800	160,005	4,492,705	
-Awach	Lacede Women's Group	Agriculture	8,068,000	7,440,000	3/3/2018	7,440,000	2,080,000	307,000	6,513,500	
-Awach	Wot Tek Women's Group	Agriculture	8,068,000	6,880,000	1/2/2018	6,880,000	4,588,000	171,950	5,331,450	
-Bungatira	Lacan Pe Kun Women's Group	Whole Sale and Retail Trade	6,100,000	5,200,000	4/10/2017	5,200,000	2,601,000	154,980	3,718,890	
-Bungatira	Adeg Anii Fish Mongers Women's Group	Trade & Whole sale	6,500,000	5,310,000	4/10/2017	5,310,000	2,210,400	177,090	3,718,890	
-Can Deg Mone Women's Group	Whole Sale and Retail Trade	6,680,000	5,480,000	7/10/2017	5,480,000	896,700	251,165	5,274,465	
-Bungatira	Opit Lutino Women's Group	Agriculture	6,133,000	5,950,000	10/1/2018	5,950,000	1,670,800	213,960	4,493,160	
-Bungatira	Tene Ki Lawoti Women's Group	Agriculture	6,133,000	5,633,000	4/1/2018	5,633,000	800,000	241,650	5,074,650	
-Bungatira	Mar Latini 'A' Women's Group	Agriculture	6,133,000	6,133,000	10/1/2018	6,133,000	1,022,200	255,540	5,366,340	
-Bungatira	Rwot Twero Women's Group	Whole Sale and Retail Trade	6,680,000	5,048,000	4/10/2017	5,048,000	841,400	210,330	4,416,930	
-Bungatira	Kabake Women Group	Agriculture	6,133,000	6,133,000	4/1/2018	6,133,000	5,172,800	102,210	4,416,930	
-Bungatira	Rwot Oyee Women's Group	Agriculture	6,680,000	6,133,000	2/2/2018	6,133,000	5,028,000	78,000	4,437,000	
-
-
-
-
-Bungatira
-
-31
-
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-
-
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-
-
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-
-
-Paicho	Lakwela Waribu Cingwa Women's Group	Whole Sale and Retail Trade	6,680,000	6,570,000	4/10/2017	6,570,000	6,570,500	-	2,736,300	
-Paicho	Te Olam Lubanga Mamiyo Women's Group	Whole Sale and Retail Trade	6,680,000	6,339,000	4/10/2017	6,339,000	6,339,000	-	3,171,000	
-Paicho	Corner Mon Bunyu Women's Group	Whole Sale and Retail Trade	6,680,000	5,781,000	4/10/2017	5,781,000	2,846,200	146,740	3,707,940	
-Paicho	Lalworo Tem Gumi Women Group	Whole Sale and Retail Trade	6,760,000	6,700,000	4/10/2017	6,700,000	6,700,000	-	3,820,000	
-Palaro	Mede Centre Mon Aye Guti Women Group	Agriculture	7,350,000	7,350,000	9/3/2018	7,350,000	3,000,000	146,740	5,932,740	
-Palaro	Awal Aboro Opoo Lacen Women Group	Agriculture	8,086,000	6,805,000	1/12/2017	6,805,000	314,000	324,550	7,129,550	
-Palaro	Poko Ogali Odokomit Women's Group	Agriculture	7,086,000	6,880,000	2/1/2018	6,880,000	2,630,000	212,500	4,462,500	
-Palaro	Oroko Waneno Anyim Women Group	Whole Sale and Retail Trade	6,680,000	5,905,000	4/10/2017	5,905,000	2,500,000	170,250	3,405,000	
-Unyama	Unyama B Pit Lit Women Group	Agriculture	8,643,000	7,755,000	4/10/2017	7,755,000	4,334,200	171,040	5,232,040	
-Unyama	Unyama B Can Kelo Diro Women Group	Whole Sale and Retail Trade	6,696,000	5,668,000	4/10/2017	5,668,000	3,234,500	121,675	5,314,175	
-Unyama	Agung Lubanga Pe Wany	Agriculture	8,086,000	7,080,000	2/1/2018	7,080,000	2,660,000	232,050	5,542,050	
-
-
-
-
-32
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-
-
-
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-
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-
-Unyama	Lapeta Lubanga Ma Miyo Women's Group	Agriculture	8,086,000	7,080,000	22/2//2018	7,080,000	7,168,500	88,500	5,398,500	
-Unyama	Coopil Ribe Ber Women Group	Agriculture	8,643,000	7,755,000	6/12/2017	7,755,000	996,000	337,950	7,500,950	
-	Total		357,531,000	331,887,500		230,679,500	107,919,800	4,985,780	270,006,460	
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reports/Gulu DLG Report of Auditor General 2020/Gulu DLG Report of Auditor General 2020.md

@@ -1,1170 +0,0 @@
-### OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202020/img-10050.jpg)
-
-### REPORT OF THE AUDITOR GENERAL
-
-**ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 TH JUNE, 2020**
-
----
-
-### TABLE OF CONTENTS
-
-### Page
-
-Opinion - 1  
-Basis for Opinion - 1  
-Key Audit Matters - 1  
-  1.0 Implementation of the approved budget - 1  
-  2.0 Management of Covid-19 interventions - 8  
-Emphasis of Matter - 11  
-3.0 Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local  
-Government - 11  
-  4.0 Accumulated Payables - 11  
-Other Information - 11  
-Management’s Responsibility for the Financial Statements - 12  
-Auditor’s Responsibility - 12  
-Other Reporting Responsibilities - 13  
-Report on the Audit of Compliance with Legislation - 13  
-  5.0 Management of Government-Vehicles (Fleet Management) - 13  
-Status of Basic Medical Equipment in HCIV 17 6.0  
-Inadequate medical equipment at Awach Health Centre IV 17 7.0  
-  8.0 Data on Mothers Delivery - 17  
-  9.0 Follow up on UGIFT projects - 18  
-  10.0 Under staffing - 20  
-Appendix I: Evaluation of the achievement of planned outputs - 22  
-Appendix II(a): Fleet Management - 26  
-Appendix III: Procurements- COVID-19 - 35  
-Appendix IV: Schedule of Items Received Under Covid 19 - 36  
-Appendix V: Under Staffing - 38
-
----
-
-### LIST OF ACRONYMS
-
-| **Acronym** | **Meaning** |  
-|---|---|  
-| BOU | Bank of Uganda |  
-| CoC | Certificates of Compliance |  
-| CWC | Community Watershed Committee |  
-| GoU | Government of Uganda |  
-| IESBA | International Ethics Standards Board for Accountants |  
-| IFMS | Integrated Financial Management System |  
-| INTOSAI | International Organisation of Supreme Audit Institutions |  
-| ISSAIs | International Standards of Supreme Audit Institutions |  
-| LGFAM | Local Government Financial and Accounting Manual |  
-| MoFPED | Ministry of Finance, Planning and Economic Development |  
-| NDP | National Development Plan |  
-| NPA | National Planning Authority |  
-| NUSAF | Northern Uganda Social Action Fund |  
-| PBS | Performance Budgeting System |  
-| PFMA | Public Finance Management Act |  
-| TSSA | Treasury Sub Single Account |  
-| TSA | Treasury Single Account |  
-| UgIFT | Uganda Intergovernmental Fiscal Transfers Program for Results |  
-| UGX | Uganda Shillings |  
-| URF | Uganda Road Fund |  
-| UPE | Universal Primary Education |  
-| USE | Universal Secondary Education |  
-| MoLG | Ministry of Local Government |  
-
-
----
-
-### REPORT OF THE AUDITOR GENERAL
-
-**ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 TH JUNE, 2020**
-
-**THE RT. HON. SPEAKER OF PARLIAMENT**
-
-### Opinion
-
-I have audited the accompanying Financial Statements of Gulu District Local Government,
-
-## which comprise the Statement of Financial Position as of 30 th June 2020, the Statement of
-
-Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
-
-#### In my opinion, the Financial Statements of Gulu District Local Government for the year ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 as amended and the Financial Reporting
-
-Guide, 2018.
-
-### Basis for Opinion
-
-I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the
-
-#### Auditor’s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme
-
-Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for
-
-#### Accountants’ Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements
-
-and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
-
-### Key Audit Matters
-
-#### Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the Financial Statements of the current period. These matters
-
-were addressed in the context of my audit of the Financial Statements as a whole, and in
-
----
-
-partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance.
-
-## A review of district’s approved work plans and budgets revealed that Gulu District had
-
-an approved budget of UGX.42.4Bn, out of which UGX.30.1Bn was warranted/ availed by the end of the financial year. The total expenditure for the year was 27.3Bn out of
-
-## which UGX.18.04Bn 1 was spent on non-service delivery activities, such as employee
-
-costs and transfers to other units (sub-counties, schools and health centres), implying
-
-## that only UGX.9.3Bn was available for implementation of service delivery outputs.
-
-#### The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total
-
-resources spent on implementation of activities as shown in the table below.
-
-| Monetary Value (UGX.) Bn |<|<|<| Number of outputs |<|<|  
-|---|---|---|---|---|---|---|  
-| **Total Exp** | **Amount spent** **on** direct service delivery** | **Total exp. audited** | **% audited** | **Number of direct service delivery outputs** | **No.** of outputs sampled for audit** | **%outputs audited** |  
-| 27.3 | 9.3 | 1.72 | 18.5 | 173 | 11 | 6.4 |  
-
-
-The Key outputs/ activities implemented by the entity during the year were;
-
-| **SN** | **Key Out-puts/Activities** | **Amount Spent UGX** | **% of amount spent to total of expenditure for** **key** items implemented.** |  
-|---|---|---|---|  
-| 1 | Classroom construction and rehabilitation |||  
-| 1a | Construction of 1 block of 2 classrooms at Panykworo | 75,000,000 | 4 |  
-| 1b | Construction of 1 block of 4 units teachers\` house | 94,616,000 | 6 |  
-| 1c | Partial construction of 1 block of 2 classrooms at Kitenywalo PS | 31,484,000 | 2 |  
-| 2 | Partial construction of standard OPD at Lapeta HC II phase 1 | 64,421,000 | 4 |  
-| 3 | Construction of 1 block of 4 stances drainable latrine at Patiko HC III | 18,419,000 | 1 |  
-| 4 | Road construction and rehabilitation || 0 |  
-| 4a | Rehabilitation of 3.3 km Gulu PTC- Kidere road | 5,152,000 | 0.3 |  
-| 4b | Low cost seal of Laroo- Pageya road | 75,000,000 | 4 |  
-| 5 | Maintenance of District roads || 0 |  
-| 5a | Routine manual maintenance | 89,652,000 | 5 |  
-| 5b | Routine mechanised maintenance | 167,569,295 | 10 |  
-| 5c | Emergency works on Wii- Apaya stream | 54,239,365 | 3 |  
-| 6 | Mechanical imprest | 57,164,000 | 3 |  
-| 7 | Construction of 15 deep boreholes | 286,463,440 | 17 |  
-| 8 | Supply of hand pump spare parts for borehole rehabilitation | 160,729,700 | 9 |  
-| 9 | Design of pipe water system and sanitation facilities at Cwero Growth Centre | 50,950,000 | 3 |  
-| 10 | Palaro Seed Secondary school construction. | 481,690,000 | 28 |  
-| 11 | Renovation of store | 7,590,000 | 0.4 |  
-| **Total** |<| **1,720,139,800** | **100** |  
-
-
----
-
-The outbreak of the Covid Pandemic affected the implementation of the 2019/20 budget for a number of entities especially the implementation of activities in the last half of the financial year. A number of activities were not implemented as a result of budget cuts and the lockdown measures instituted to control the spread of the pandemic.
-
-| **No** | **Observation** |<|<|<|<|<| **Recommendation** |  
-|---|---|---|---|---|---|---|---|  
-| **1.1** | **Implementation of the strategic plan**  Government has been implementing the NDP II, which ended at the end of financial year 2019/2020. In line with the NDP, the District had its strategic plan approved for the period 2015-2020; this plan set out both the long term and short term targets to be achieved. current audit year was the 5 th year /the last year of implementation of the strategic plan, and it is anticipated that all the projected targets would have been accomplished. noted that at the time of audit (June 2019/20), out of 6 strategic targets, the district had fully achieved two (2) targets and partially attained four (4) targets, as shown in the table below; **extent of achievement of 2015/16-2019/2020 strategic plan by** **2019/2020**  **No Level of performance**  **by**  **of** 2019/2020** **the** end** **No of strategic goals/ objectives** **total of** **%** of number strategic objectives** 1  2  3 2 4 0 **6** 33.3 66.7 0 **100** Fully achieved  Partially achieved  Not achieved  **Total**  **Source: OAG analysis**  The targets that were partially achieved were  1.Completion of Palaro Seed Secondary School.  2\. Maintenance of district roads.  3\. Emergency works Wii-Apaya Stream  4\. Manual maintenance of 378.3km of District Roads  The Accounting Officer attributed the underperformance to general reduction in the development sector grants under Education, Health and Water. I The **The** |<|<|<|<|<| advised  the Accounting Officer to engage MoFPED and have  the unimplemented activities rolled over for implementation in the subsequent periods. I |  
-|^|^|<|<|<|<|<|^|  
-|^|^|<|<|<|<|<|^|  
-|^|^|<|<|<|<|<|^|  
-|^|^|<|<|<|<|<|^|  
-|^|^|<|<|<|<|<|^|  
-|^|^|<|<|<|<|<|^|  
-| **1.2** | **Revenue Performance**  **1.2.1 Local Revenue (LR) Performance**  I reviewed the approved Local revenue estimates for the financial year 2019/2020 and noted that the District budgeted to collect UGX.1,294,588,000 during the year but collected UGX.1,259,040,473 representing (97%) performance.  of UGX.35,547,527(3%) were recorded in Local Hotel Tax, interest from private entities and Park Fees. Revenue shortfalls affected the implementation of planned activities. The shortfalls in Local Revenue collections Accounting Officer attributed the revenue underperformance to outbreak of the Covid-19 pandemic. The |<|<|<|<|<| revise noted the response and advised the Accounting Officer to always  the budget with approval of council to reflect such  unforeseen circumstance. I |  
-
-
----
-
-# 1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)
-
-Government for the The District budgeted to receive UGX.27,671,220,364 (revised) as grants good performance from the Treasury. I noted that, UGX.26,048,487,102 was warranted/ on
-
-### Government
-
-received representing 94% performance. .
-
-### Grants.
-
-**1.2.3 Transfers from other Government Units/Other Government Transfers** I  
-advised the The entity budgeted to receive UGX.2,200,739,000 as transfers from other Accounting Officer to Government Units. However, only UGX.1,794,190,545 (82%) was received as engage MoFPED and shown in the table below.
-
-##### Table showing performance of revenue transfers from other government agencies
-
-have the unimplemented activities rolled over **S/n Revenue Source Approved Total Variance %Performa** for implementation **Budget” Receipts nce** in the subsequent **(UGX) (UGX) (UGX)** periods. **”000” ”000” ”000”**  
-1 NUSAF 600,000 1,135,222 -535,222 189%  
-2 Support to PLE- 10,000 9,493 507 95%  
-UNEB  
-3 URF 920,969 374,071 546,898 41%  
-4 YLP 50,000 0 50,000 0%  
-5 UWEP 9,844 3,383 6,461 34%  
-7 PRELNOR 559,926 256,130 303,796 46%  
-8 NTD 50,000 0 50,000 0%  
-9 OPM 0 15,892 -15,892 0%  
-**Total 2,200,739 1,794,191 406,548**
-
-######### Source: Financial Statements
-
-Revenue shortfalls adversely affect the implementation of planned activities.
-
-The Accounting Officer explained that the underperformance in other Government transfers was due to non-release/ or under-release of the various sources of revenue.
-
-######### 1.2.4 Performance from external financing
-
-The District budgeted to receive UGX.3,254,000,000 as external/donor financing out I  
-advised the of which UGX.752,730,825 (23%),was received as shown in the table below:
-
-######### Showing performance of external funding
-
-Accounting Officer to engage
-
-### the
-
-development **S Donor** Approved**
-
-**Total Receipts Variance %Performance** partners and ensure **/ Budget” (UGX) (UGX)**  
-that the activities are **n ”000” ”000” (UGX)** rolled over and **”000”**  
-1 UNICEF 318,000 0 318,000 0% finally implemented. 2 Global fund for 165,000 169,080 -4,080 102.5%  
-HIV, TB and  
-Malaria  
-3 WHO 30,000 0 30,000 0%  
-4 GAVI 158,000 152,407.5 5,592.5 96.5%
-
----
-
-|| Revenue shortfalls affect the implementation of planned activities. The Accounting Officer attributed the revenue underperformance to outbreak of the Covid-19 pandemic. ||  
-|---|---|---|  
-| **1.3** | **Absorption of funds**  Out of the total receipts for the financial year of UGX.30,140,755,120 UGX.27,266,110,731 (90.5%) was spent by the entity resulting in an unspent balance of UGX.2,874,644,389 (9.5%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. absorption of released funds results in non-implementation of planned activities and negates the purpose for which funds were disbursed. For example, the construction of the seed school at Palaro did not perform to the expected level and non-implementation of some sports activities due to Covid-19 pandemic. Accounting Officer attributed the under absorption of released funds to the COVID-19 outbreak that led to the lockdown and the failure of the district to fill a number of staffing position whose wage bill had been provided. Under The | I advised the Accounting Officer to ensure that funds for these activities are rolled over and subsequently ensure the speedy implementation of these activities. |  
-| **1.4** | **Off-budget receipts**  Section 36(6), 43 and 44(20) of the PFMA 2015, require all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall be availed through the Appropriations Act. Paragraph 24.6.2 of the Treasury Instructions 2017 also requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are included in the vote budget estimates, i.e. appropriated by Parliament. 6 of the Budget execution circular requires that all budgets irrespective of the source of financing (GoU/NTR, Donor or local government revenue) will be migrated and loaded onto the IFMS to facilitate budget implementation and reporting. I noted Gulu District did not receive any off-budget financing. Paragraph | I commend the Accounting Officer for adhering to the provisions of the law. |  
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-| **1.5** | **Quantification of outputs/activities**  Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. of the eleven (11) outputs with a total of seventeen (17) activities and expenditure of UGX.1.72Bn sampled for assessment, I reviewed the extent of quantification of outputs and activities and noted that all the eleven (11) outputs with a total of seventeen (17) activities (100%) were fully quantified as shown in the table below.  **Table: Extent of Quantification by activities** **Summary of Performance by Outputs** Activity details-Analysis** **Categor**  **y**  **of** outputs** **No.** of outp uts samp led** **% of total out- puts samp led** **Expendi ture** **UGX** Bn** **% proporti on to total expendi ture** **Total no of activiti es in the output s** **No. of Fully Quanti fied activiti es** **No of activiti es not fully quanti fied** **% quantific ation of activities @ category of output** 11 100% 1.72 100% 17 17 00 100% 00 00 00 00 00 00 00 0% 00 00 00 00 00 00 00 0% **11 100 1.72 100 17 17 00 100%** **Source: OAG analysis** **Fully quantifie d outputs 2 Insuffici ently quantifie d outputs 3 Outputs 4 not quantifie** **d** Total** Out |<|<|<|<|<|<|<|<|<| commend  the Accounting Officer for the effort. I |  
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-| **1.6** | **Implementation 6**  **of Quantified outputs**  I assessed the implementation of eleven (11) out puts that were fully quantified with a total of seventeen (17) activities worth UGX.1.72Bn and noted the following.  Eight (08) outputs with a total of thirteen (13) activities worth UGX 0.93 Bn were fully implemented. The entity implemented all the thirteen (13) activities (100%) within these outputs.   Three (03) outputs with a total of four (04) activities worth UGX 0.79 Bn were partially implemented by the time of the audit. |<|<|<|<|<|<|<|<|<| advised  the Accounting Officer to address the issue of PBS with the relevant authority and always make  on their communication/request to the Ministry. follow-up I |  
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-| **Total no of activi ties** **% prop ortio n to total expe nditu re** **No of Fully impl eme nted activi ties** **No. Of parti ally impl eme nted activi ties** **No of activi ties that were not imple ment ed** **Extent of impln of activit** **ies** per categ ory of output 8** 73 0.93 54 13 13 00 00 100 **Expe ndit ure UGX** **% of impl eme ntat ion** **Categor** **y** output** **of** **No of out puts** **Table showing the level of implementation per outputs by activities** **Summary of Performance by Output** Activity details-Analysis** **3** 27 0.79 46 04 00 04 00 70 **00** 00 00 00 00 00 00 00 00 Fully impleme nted outputs **5** Partially Impleme nted outputs **6** Outputs Not Impleme nted **Total** implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not complete work on   Wii- Apaya stream     Palaro Seed Secondary School  33.4km of routine mechanized district roads as shown in **Appendix 1** Accounting Officer explained that failure to fully implement all planned activities and outputs was due to the use of Programme Budgeting System (PBS) where all the outputs are not quantified especially the non-standard outputs. He further explained that, Wii-Apaya Stream was an emergence activity which was unplanned for, and implemented under force account using Rural Transport Infrastructure (RTI) where the delay was as a result of the delay by the Ministry to respond to the request for the excavator and low bed. **11 100 1.72 100 17 13 04 03 86 Source: OAG analysis** **Bn** Partial The |<|<|<|<|<|<|<|<|<|<|<||  
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-| **Preparation 7** and submission of Monitoring plans and reports** Paragraph 58 of the Budget Execution Circular for 2019/20 requires the Accounting Officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister (OPM) with a copy to Ministry of Finance, Planning and Economic Development (MoFPED), Ministry of Local Government (MoLG) and National Planning Authority (NPA) for harmonisation to ensure proper coordination to avoid duplication and fatigue. The Accounting Officers are also expected to submit quarterly monitoring reports to OPM with a copy to the MoFPED for the attention of the Director Budget.  Contrary to this I noted that;  The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required.  The entity did not also submit quarterly monitoring reports to OPM and MoFPED as required. **1.7** |<|<|<|<|<|<|<|<|<|<|<| advised  the Accounting Officer to always  ensure compliance with the budget  execution circular. I |  
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-| This practice is not only in contravention of the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget. The Accounting Officer acknowledged the anomaly but explained that the quarterly monitoring of Government programmes was executed. |<|<|<|<|<|<|<||  
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-| **Submission 8**  **of Quarterly Performance Reports**  Paragraph 55 of the BEC for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. **1.8** noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports as indicated in the table below **No Details** 1 2 3 4 Quarter One Quarter Two Quarter Three Quarter Four **Source: OAG analysis** **Deadline for submission** 31/10/2019 31/01/2020 30/04/2020 31/07/2020 **Actual date of submission** 10/12/2019 01/02/2020 25/05/2020 Not submitted. yet **Comment** Delayed Delayed Delayed Delayed to submit performance reports in time not only contravenes the budget circular instructions, but also negatively affects the timely evaluation of performance and decision making. Accounting Officer explained that the delayed submission of performance reports was due to the upgrading the PBS which erased data that was input twice and the district experiencing system breakdown in the months of April to mid-June 2020 that contributed to the delay of the department to extract data to be used for reporting. I Failure The |<|<|<|<|<|<|<| advised  the Accounting Officer to always engage the PBS support  of MOFPED  timely resolution of system challenges. desk for I |  
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-| **1.9 Accuracy 9**  **of Performance reports submitted**  Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. accuracy of performance could not be verified as the 4 th quarter performance report was not clear. Accounting officer explained that this was due to the delay in the approval of the fourth quarter report by the Budget Directorate at Ministry of Finance, Planning and Economic Development. The The |<|<|<|<|<|<|<| I advised the Accounting Officer to always ensure that the  performance reports are clear and accurate. |  
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-supplementary funding, the government encouraged citizens to make voluntary contributions to the State.
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-## Because the response to the pandemic was emergent in nature, i.e. it was neither
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-anticipated nor planned for, there was a risk that the entities that participated in this intervention may experience challenges in optimally applying the availed resource to
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-## address the effects of the pandemic. I, therefore, considered this as a key audit matter
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-and subsequently developed procedures to assess how entities managed the interventions and to satisfy myself that this was done in compliance with the applicable laws, regulations and guidelines.
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-#### I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal
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-framework, the existence of proper accountability for the funds, ensuring that there
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-## was accurate reporting among others. Based on the work performed I noted the
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-following;
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-| **No** | **Observation** |<|<|<|<| **Recommendation** |  
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-| **1.1** | **Receipts and utilization of funds** **Receipts**  The entity received a total of UGX **1,236,447,000** from different sources as summarised in the table below **No. Details/Source** **1**  1.1  1.2 **2** 2.1 2.4 **Receipts from Treasury** Supplementary budget allocation Receipts from MPs  **Sub Total**  **Donations**  Receipts from Local donations-Cash Receipts  Cash  **Sub Total** Total Receipts** from Local donations-Non **Amount (UGX)** 165,000,000 60,000,000 **225,000,000** 27,500,000 983,947,000 **1,011,447,000 1,236,447,000** **a)** |<|<|<|<||  
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-|^| **b) Banking of cash receipts**  I observed that out of the cash received of UGX.87,500,000 only UGX.60,000,000 (68.6%) was banked on Gulu DLG collection Account in BOU while the balance of UGX.27,500,000 (31.4%) was used at source contrary to Paragraph 10.19.2 of the TIs, 2017 which exposes the funds to a risk of abuse. Accounting Officer explained that the money that was spent at source was used to handle Covid related emergencies which required urgent attention. The |<|<|<|<| the I advised the Accounting Officer to always adhere to  Treasury Instructions and ensure that all cash collections are promptly banked. |  
-| **1.2** | **Absorption and utilization of funds**  Out of the total receipts of UGX.252,500,000 (excluding non-cash donations) the entity absorbed UGX.212,500,000 representing absorption level of 84%. The balance of UGX 40,000,000 is part of the receipts from MPs whose cash limit was never given to the entity by the centre. The funds were spent as follows. **No Details** Amount (UGX) Percentage** |<|<|<|<| I advised the Accounting Officer to follow up the UGX 40,000,000 that was retained by Treasury and ensure cash limits are obtained for the same. |  
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-||| 1 | Allowances | 109,960,000 ||||  
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-| 2 |^| Fuel | 49,036,590 | 60 |||^|  
-| 3 |^| Welfare | 33,493,410 | 12 |||^|  
-| 4 |^| Medical Supplies | 20,000,000 ||||^|  
-||^| TOTAL | 212,490,000 | 100 |||^|  
-| **1.3** | **Preparation and approval of work plans**  Paragraph 23 of the Budget Execution Circular 2019/20 requires that all supplementary budget requests must be supported by a realistic work plan and budget. noted that the entity prepared and approved work plans for the use of funds received. I |<|<|<|<|<| I  commend Accounting Officer adhering  guidelines to the for the |  
-| **1.4** | **Compliance with Procurement regulations**  Paragraph 5 of the guidelines issued by the PSST on the receipt and accountability of donations for Covid-19 requires Accounting Officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency situations. observed that the entity undertook procurements worth UGX.23,715,000 using funds received as part of the Covid-19 response. My review of the procurement records revealed procurement had no major anomalies as summarised in **Appendix III.** Accounting Officer pledged to uphold the good practice. I The |<|<|<|<|<| The Accounting Officer was commended for the level of compliance. |  
-| **1.5** | **Accountability of funds**  Paragraph 10.10.1 of the Treasury Instructions, 2017 requires that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. reviewed expenditure records availed and noted that all the funds were satisfactorily accounted for as per the Treasury Instructions. I |<|<|<|<|<| I  commended Accounting Officer the  accountability of funds. the for satisfactory |  
-| **1.6** | **Management of in-kind donations**  Paragraph 15.5.1 of the Treasury Instructions,2017 states that  inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. The PS/ST also guided that all in-kind items received in-kind should be taken on charge, distributed with the approval of the Covid-19 task forces and appropriately accounted for. entity received in-kind donation (items) from a number of sources as shown in **appendix IV.** I noted the following from my review of how these were managed. All the items were valued as required by the Treasury Instructions I was therefore able to confirm the value of these donations in kind and the accuracy of the balances reported in the financial statements.  All items were taken in charge by the entity staff as required by the treasury instructions.  There was evidence of acknowledgement of receipt for all items the Entity distributed.    The Accounting Officer pledged to uphold the good practice. The |<|<|<|<|<| I commended the Accounting officer for complying  with guidelines  by PSST and the Treasury Instructions. issued |  
-| **1.7** | **Management of Quarantine Centres**  I undertook procedures to ascertain how the quarantine centre was managed and noted that the Entity managed the one quarantine centre |<|<|<|<|<| I commended the Accounting officer for managing the quarantine |  
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-established at Gulu College of Sciences Laro. I reviewed records relating to  
-centre well. management of the centre and noted that the entity had received UGX.35,500,000 to facilitate the proper management of the quarantine  
-centres. From my inspection, I observed that the quarantine centre is well  
-managed.
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-### Emphasis of Matter
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-## Without qualifying my opinion, I draw attention to the following matters disclosed in
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-the Financial Statements:
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-**3.0**
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-######## Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local Government
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-## The GOU upgraded Gulu MC to a City status with effect from 1 st July 2020. This
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-## upgrade of the Municipal Council to City status extended the geographical area of
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-the city to include Laliya Sub-County and two parishes of Unyama Sub-county (Pakwelo and Unyama Parishes).
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-#### A review of the commentary by the Accounting Officer reflected that the District would relocate to Awach Sub-county implying reconstruction of new District Headquarter officer and incurring other administrative costs associated with the
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-relocation of District operating station.
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-#### The Accounting Officer further disclosed that the effects on other assets owned by the District within the new city are being discussed with the Ministry of Local Government(MoLG).
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-## I await the outcome of this discussion and final guidance by GOU on this matter
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-### 4.0 Accumulated Payables
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-## Included in the payables balance disclosed in Note 23 on page 31 of the financial
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-statements is UGX.1,470,813,483 which relates to sundry creditors(UGX.1,345,261,425) and trade creditors (UGX.125,562,058). These outstanding payables may lead to litigation costs for non and delayed settlements.
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-consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact.
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-## I have nothing to report in this regard.
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-**Management’s Responsibility for the Financial Statements**
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-## Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and
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-#### Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act (PFMA), 2015 and
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-the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.  
-In preparing the financial statements, the Accounting Officer is responsible for assessing
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-#### the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
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-### Auditor’s Responsibility
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-## My objectives are to obtain reasonable assurance about whether the financial statements as
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-a whole are free from material misstatement, whether due to fraud or error, and to issue an
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-## auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance,
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-but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect
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-## a material misstatement when it exists. Misstatements can arise from fraud or error and are
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-considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
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-#### As part of an audit in accordance with ISSAI’s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:  Identify and assess the risks of material misstatement of the financial statements,
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-whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for
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-## financial statements or, if such disclosures are inadequate, to modify my opinion. My
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-conclusions are based on the audit evidence obtained up to the date of my auditor’s
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-## report. However, future events or conditions may cause the District to fail to deliver its
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-mandate.
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-##  Evaluate the overall presentation, structure and content of the financial statements,
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-including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.  
-I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant
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-#### deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant
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-ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.
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-## From the matters communicated with the Accounting Officer, I determine those matters that
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-were of most significance in the audit of the financial statements of the current period and
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-## are therefore the key audit matters. I describe these matters in my auditor’s report unless
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-law or regulation precludes public disclosure about the matter or when, in extremely rare
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-## circumstances, I determine that a matter should not be communicated in my report because
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-the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
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-### Other Reporting Responsibilities
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-In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on
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-## my work described on the audit of Financial Statements, that; except for the matters raised
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-in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.
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-### Report on the Audit of Compliance with Legislation
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-## The material findings in respect of the compliance criteria for the applicable subject matters
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-## impediments and make recommendations for improvement. Specifically, the audit was
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-intended to ascertain whether government Vehicles were/are:
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-- Acquired in compliance with Government vehicle acquisition guidelines;
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-####  Comprehensively recorded in the assets register to ensure their proper management;  Adequately allocated, operated and utilized to enable delivery of public service;  Properly and regularly maintained to achieve optimal performance, increased useful
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-lives and reduced running costs; and
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-##  Disposed in compliance with PPDA guidelines, and disposal proceeds are properly
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-accounted for.  
-The study took a scope of three financial years: 2017/18-2019/20. From the
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-## procedures undertaken, I noted the following key observations;
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-|| **Key Observations** | **Audit Recommendation/ Comment** |  
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-| **4.1 4.1.1** | the three financial years the District planned to spend UGX.50,000,000 on acquisition of vehicles from government funding. A sum of UGX.50,000,000 (100%) was warranted and released by the Treasury for the purpose and the District purchased 01 vehicle. **ACQUISITION OF MOTOR VEHICLES Funding** For ||  
-| **4.1.2** | **Compliance with Government Ban on Acquisition of Motor Vehicles** According to the Circular letter Ref; BDP/86/107/03 and dated 15 th May 2019 from the Permanent Secretary and Secretary to the Treasury to all Accounting Officers, Government issued a freeze order on purchase of vehicles by all MDAs during the FY 2019/20. Further guidance from the Ministry of Public Service (MoPS) through a Circular letter Ref; ADM 99/205/01 dated 21 st August 2019 indicated that clearance would only be given for procurement of vehicles under on-going donor funded projects. noted that the District acquired 01 motor vehicle at a cost of UGX.0.05bn during the FY 2019/20 using Government of Uganda funds with the necessary waiver from, the PS/ST. I | The Accounting Officer is commended for the good practice. |  
-| **4.1.3** | Paragraph 8.6.2 of the Treasury Instructions (TIs), 2017 requires implementation of the budget to follow the work plans, procurement and recruitment plans approved by Parliament. It was observed that no vehicle was purchased outside the annual work plan.  The Accounting Officer acknowledged the observation and promised to uphold the good practice. **Unplanned Acquisition of Motor Vehicles** | I commended the Accounting Officer for adhering  the prescribed procurement  practices. to |  
-| **4.1.4** | **Compliance with vehicle standardization guidelines of Government** Public Service Circular Standing Instruction No. 1 of 1999 and the Establishment Notice No. 1 of 2003 require standardization of vehicles for government officials and Projects by setting out engine capacity limits and vehicles specifications. I noted that the 01 vehicle (100%) acquired at a total cost of UGX.50,000,000 was in line with the approved engine capacity recommended. Accounting Officer acknowledged the observation and promised to uphold good practice. The | I commended the Accounting officer for adhering to the set guidelines. |  
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-| **4.2.0 4.2.1** | **Improper maintenance of Motor Vehicle Records**  Section 34 (2) of the Public Finance Management Act, 2015 requires an Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Furthermore, Paragraph 16.6.1(e) & (f) of the TIs, 2017 requires recording of the acquisition cost and estimated useful life of the asset, which should assist in determining the time of replacement and depreciation cost of an asset. **MOTOR VEHICLE RECORDING** Furthermore, Paragraph 10.13.4 of the Tis, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerised Financial Management Information System (GFMIS). I noted that out of 36 vehicles physically inspected, 35 vehicles (99.4%) were duly recorded in the assets register while one (1) vehicle (0.6%) acquired at a cost of UGX.50,000,000 was not recorded in the assets register. A total of 35 vehicles (99.4%) out of the 36 inspected were recorded in the format prescribed by the Accountant General which required capturing; date of purchase, type of vehicle, registration number, acquisition cost, estimated useful life, physical location, and condition. One (1) vehicle (0.4%) acquired at a total cost of UGX.50,000,000 was not recorded in the required format. the sampled 36 vehicles were traced to the staff or locations as recorded in the assets register which allowed traceability of vehicles. The Accounting Officer attributed the good performance to enforcement of the requirements in the Public Finance Management Act, and the Treasury Instructions. All | I commended the Accounting Officer for the good controls in place. |  
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-| **4.3.0 4.3.1** | **MOTOR VEHICLE USAGE** **Existence of a fleet management policy and guidelines**  I noted that the District did not have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. This affects the entity’s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Accounting Instructions. Accounting Officer acknowledged the anomaly and pledged to implement the audit recommendation. The | I advised the Accounting Officer to put in place a vehicle management policy streamlining usage of vehicles so as to eliminate  wastage and  of vehicles. misuse |  
-| **4.3.2** | **Vehicle allocation**  A review of motor vehicles allocation revealed that there were no officers allocated vehicles.  Failure to allocate vehicles to officers may lead to irrational use of resources affecting service delivery. The Accounting Officer explained that the District has few motor vehicles which are shared among departments during implementation of programmes; which allocates vehicles to officers at UISE a challenge. Some vehicles sent to the District were attached to projects, and these projects are managed by designated officers who are not necessarily Heads of Departments. **Motor** | I advised the Accounting Officer to engage Ministry of Public Service on the revision  the standing order in that regard. of |  
-| **4.3.3** | **Support to Entity Service Delivery**  A review of the vehicle allocation to key service centers in the District revealed that some departments or units were not adequately allocated vehicles as indicated in the table below; | I advised the Accounting Officer to always rationalize the allocation of vehicles in  various departments/units of the District to ensure the |  
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-|| **SN** | **Unit/Depa rtment requiring vehicles** |<| **No. of vehicl es allocat ed** **Type** of vehicles allocated** |<| **Are allocated vehicles adequate and appropria te (yes/no)** |<| **Reasons** **allocation** **for** **inadequate** |<|<| effective and efficient service delivery in the departments. |  
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-|^| **1** | Trade |<| 0  0 |<| No |<| When the greater Gulu was divided and Amuru plus Omoro Districts created, the vehicles’ had to be divided hence creating the current gaps.  Revenue too  creation of those districts. dwindled with |<|<|^|  
-|^| **2** | Engineering |<| D/CABIN 3  PICK-UP |<| No |<| All are in dangerous mechanical conditions. Only 1 running |<|<|^|  
-|^| **3** | Administrati on |<| D/CABIN PICK-UP 1 |<| No |<| When the greater Gulu was divided and Amuru plus Omoro Districts created, the vehicles’ had to be divided hence creating the current gaps  Revenue too  creation of those districts. dwindled with |<|<|^|  
-|^| Inadequate allocation of vehicles to the above District departments/units affected supervision and monitoring efforts of those departments/units which negatively affecting the level of service delivery in regard to enforcement of education standards. The Accounting Officer pledged that he would ensure the available though inadequate vehicles will be shared amongst the departments to achieve planned activities. |<|<|<|<|<|<|<|<|<|^|  
-| **VEHICLE MAINTENANCE** **Adequacy of Vehicle Maintenance Funding** **4.4.0** noted that the District spent a total of UGX. 566,964,207 against the vehicle maintenance budget of UGX. 653,602,358 reflecting a funding shortfall to the tune of UGX.86,638,157 which is 13.3% of the budgeted vehicle maintenance funds as indicated in the table below; **FY** Vehicle Maintenance Budget (A)** **Amount spent (C)** **Variance (A-C)** **Average spending per vehicle (C/B)** **No. of operatio nal entity motor Vehicles (B)** **2017/1**  135  **8**  **2018/1**  **9**  **2019/2** 0** 140,654,070 118,820,513 880,152 21,833,557 266,115,597 137 241,916,982 1,765,817 24,198,615 246,832,691 138 206,226,712 1,494,396 40,605,979 **Total 653,602,358 566,964,207 86,638,151** The district’s annual average vehicle maintenance cost increased by 41% from UGX.880,152 in the FY 2017/18 to UGX.1,494,396. This increment may partly be caused by the aging number of the fleet as illustrated by the fewer number of vehicle replacements. Accounting Officer explained that the District has few vehicles. However, efforts were being made to provide for additional vehicles through local revenue budgets as the Ministry had banned purchase of new vehicles under the different funding. I **4.4.1** The |<|<|<|<|<|<|<|<|<|<| advised  the Accounting Officer to devise strategies that would bring vehicle maintenance costs to manageable levels. I |  
-|^|<|<|<|<|<|<|<|<|<|<|^|  
-|^|<|<|<|<|<|<|<|<|<|<|^|  
-|^|<|<|<|<|<|<|<|<|<|<|^|  
-|^|<|<|<|<|<|<|<|<|<|<|^|  
-|^|<|<|<|<|<|<|<|<|<|<|^|  
-|^|<|<|<|<|<|<|<|<|<|<|^|  
-|^|<|<|<|<|<|<|<|<|<|<|^|  
-|^|<|<|<|<|<|<|<|<|<|<|^|  
-
-
----
-
-### 6.0 Status of Basic Medical Equipment in HCIV
-
-Medical Equipment represents a substantial asset in the health care delivery system;
-
-## including maternal care and it needs to be managed efficiently. Moreover, the way in
-
-which it is purchased, managed and used can influence the quality of health care
-
-#### delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective
-
-maintenance of medical equipment is key in achieving safe and cost-effective management of medical equipment.
-
-## It is against this background that the status of basic medical equipment for maternal
-
-health was selected as an area of focus in the audit of financial year ending 30th June 2020.
-
-## Based on my audit I made the following observations;
-
-### 7.0 Inadequate medical equipment at Awach Health Centre IV
-
-## Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,
-
-2016 defines the appropriate functional equipment and tools required for handling normal delivery, resuscitation of new born, and emergency care and resuscitation of mothers.
-
-## However, audit observed that the health facility had inadequate two medical
-
-equipment fetoscopes and Blood Pressure machines while the rest are in excess.
-
-| **S/n** | **Type of medical equipment** | **Recommended no** | **Available no** |  
-|---|---|---|---|  
-| 1 | Fetoscopes | 10 | 9 |  
-| 2 | Episiotomy set | 2 | 4 |  
-| 3 | Penguin sucker | 5 | 10 |  
-| 4 | Ambubag–Adult | 2 | 3 |  
-| 5 | Blood pressure machines (bp) | 5 | 4 |  
-
-
-Consequently, the health facility might not have been able to provide adequate screening and diagnostic services to the patients.
-
-The Accounting Officer explained that the district was able to procure more equipment for the health facility. However, the reasons for excess procurement of some equipment and leave out inadequate equipment was not explained.
-
-- Normal deliveries represented 89%
-- Delivery by Caesarean represented 2.2%
-
----
-
-in charge of the ward attributed the referral of mothers deliveries to lack of a blood bank at the health centre.
-
-## The HCIV is not in position to provide adequate maternal health services to the
-
-community.
-
-## The Accounting Officer explained that blood transfusion services are now provided
-
-and readily available at all times to patients that need it unless there is a stock out of the blood.
-
-I commended the Accounting Officer’s efforts.
-
-**9.0 Follow up on UGIFT projects**
-
-## During last year’s audit process, it was noted that the district had commenced
-
-construction works on Palaro Seed Secondary School under the Education Sector. I carried out a follow-up audit on this project to assess;
-
-##  The level of implementation of the works against the approved contracts,
-
-work plans and outputs;
-
-##  The usage, functionality and quality of the infrastructure works in the schools.
-
-**9.1** Delayed physical progress of the works**
-
-#### During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A
-
-review of the progress report revealed that planned works were behind schedule by 3 months as shown in photos below:-
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202020/img-10012.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202020/img-10013.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202020/img-10014.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202020/img-10015.jpg)
-
----
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202020/img-10017.jpg)
-
-######### ICT Block
-
-Column bars installed awaits casting
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202020/img-10019.jpg)
-
-######### 3 classroom Blocks @ 2 class rooms
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202020/img-10018.jpg)
-
-######### 2 unit Science Laboratory block
-
-Brick works has reached ring beam level and await casting the columns and beams as well
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202020/img-10020.jpg)
-
-######### First block of 2 classrooms
-
-Brickworks has reached beam level and column bars Brickworks has reached beam level and column bars installed and awaits casting the columns and ring installed and awaits casting the columns and ring beam beam
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202020/img-10021.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202020/img-10022.jpg)
-
----
-
-**9.2**
-
-### Ineffective Internal control over certification of works for payments
-
-## I examined the interim payment certificates of M/s.Davich Company Ltd Contractor
-
-to establish the availability of measurement sheets detailing the quantities and costs
-
-#### in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to
-
-be commensurate with the works certified.
-
-I commended the Accounting Officer for the effective internal control over works certification.
-
-**9.3**  
-**Contract supervision and monitoring;**  
-I reviewed the monthly progress reports and contract management file to ascertain
-
-## the extent of project supervision and monitoring and I noted that the reports defined
-
-the scope of works, the progress of work in terms of physical, financial and
-
-## timeliness, an indicator that the progress reports are adequate. Additionally, there
-
-were four sets of minutes of site meetings availed and weekly monitoring reports on the construction by the District Engineer.
-
-## The Accounting Officer attributed this good performance to the weekly supervision
-
-and monitoring by the District team.
-
-#### I commended the Accounting Officer and encouraged him to strengthen supervision and monitoring even more in order for the Contractor to deliver on time.
-
-### 10.0 Under staffing
-
-#### Uganda Public Service Standing Orders Chapter (A-a) paragraph 15(a) requires Permanent Secretary Ministry of Public Service to determine the terms and conditions of Service and the structures of the Public Service in consultation with the Secretary to the Treasury.
-
-## It was observed that out of the staff establishment of 233 employees, only
-
-159(68%) posts were filled leaving a staffing gap of 74 (32%) as shown in
-
-### Appendix V.
-
----
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202020/img-10025.jpg)
-
-John F.S. Muwanga
-
-### AUDITOR GENERAL
-
-15 th December, 2020
-
----
-
-### Appendix I: Evaluation of the achievement of planned outputs
-
-| **Planning** |<|<|<|<| **Release of funds and implementation** |<|<|<|<|<|<|<|<|<|<| **Monitori ng and Evaluatio n** |<| **Reporting** |  
-|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
-| **Progra mme/ Project** || **Output/ Activitie s** | **Are the resou rces alloc ated/ estim ates base d on realis tic assu mpti ons (Yes/** **No)** If no give reaso ns** | **Planned Target** **for** the Financial year** | **Budge ted amoun t UGX (‘000’)** | **Amount Revised** | **Amount released** | **Amount spent** | **by** **Achieved Target Financial year-end @ annual performance report** ||| **Causes** for** **the variances** |<| **for variances** | **Audit conclusion Fully, partially, or Not implemented** |<| **the in the** **no** | **Is** the performance** **of** the activity accurately reported in the annual performance reports-** **(Yes/No)**  **no** reasons** **If give** |  
-|^| **UGX (‘000’)** |^|^|^|^| **UGX (‘000’)** | **UGX (‘000’)** | **annual performance report** |^||^|^|<|^|^|<|^|^|  
-| **Administration** |<|<|<|<|||||||<|<|<|<|<|<|<|<|  
-| **1381 District and Urban Admini stratio n** | of Renovati on District store |<| **YES** | District  store renovated | 7,590 | 7,590 | 7,590 | 7,590 | District renovated store | 0 |<| NA |<| **Fully implemented** |<| **No M&E report** |<| **Quarter report availed.** **4 not** |  
-| **Education Department** |<|<|<|<| **0** | 0 | 0 | 0 ||<|<|<|<|<|<|<|<|<|  
-| **0781 Pre- Primary and** |<| **(0781 80 Classr oom** | **Yes** | Construction  of 1 block of 2 classrooms at | 106,38 2 | 106,382 | 106,382 | 75,000 | Construction  of 1 block of 2 classrooms at |<| 0 |<| **Fully implemented;** |<| **No M&E report** |<| **Quarter 4 report not availed.** |<|  
-
-
-##### Variance Was
-
-**activity reported**
-
-##### on
-
-**periodic monitori**
-
-##### ng
-
-**reports- (Yes/No)**
-
-##### If give
-
-**reasons**
-
-22
-
----
-
-| **Primary Educatio n** | **constr uction and rehabil itation )** || Panykworo ||||| Panykworo ||||||  
-|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
-|^|^| Construction  of 1 block of 4 units  teachers\` house | 102,92 3 | 102,923 | 102,923 | 94,616 | Construction  of 1 block of 4 units  teachers\` house | 0 | **Fully implemented;** |<| **No M&E report** | **Quarter 4 report not availed.** |  
-|^|^| Partial construction of of 1 block of 2 classrooms at Kitenywalo PS | 33,141 | 33,141 | 33,141 | 31,484 | Partial construction of of 1 block of 2 classrooms at Kitenywalo PS | 0 | **Fully implemented;** |<| **No M&E report** | **Quarter 4 report not availed.** |  
-| **0782 Seconda ry Educatio n** | **07828 0- Secon dary School Constr uction and Rehabi litation )** | **YES** | of seed -Completion Palaro  secondary school | 1,455,6 90 | 1,455,690 | 1,455,690 | 481,690 | -Palaro School constructed 0 Seed | NA | **Partially implemented;** |<| **No M&E report** | **Quarter 4 report not availed.** |  
-|^|^|^| and of Monitoring, Supervision Appraisal capital works Quarterly |^|^|^|^|| and of works Quarterly Monitoring, Supervision Appraisal capital reports | NA | **Fully implemented;** |<| **Quarter 4 report not availed.** |  
-| **Health Department** |<|<|<| **0** | 0 | 0 | 0 ||<|<|<|<|<|  
-| **0881 Primary Healthca re** | (08815 5 Standar d Latrine Constru ction Pit | **YES** | Construction  of 1 block of 4 stances drainable latrine  Patiko HC III at | 21,621 | 21,621 | 21,621 | 18,419 | of Constructed 1 block  4 stances drainable latrine  Patiko HC III at | 0 | **Fully implemented;** | **No M&E report** |<| **Quarter 4 report not availed.** |  
-
-
-##### No M&E
-
-**report**
-
-23
-
----
-
-||||||||||||||  
-|---|---|---|---|---|---|---|---|---|---|---|---|---|  
-|| 088180 Health Centre Constru ction and Rehabili tation | **YES** | Partial construction of standard OPD at Lapeta HC II phase 1 | 65,000 | 65,000 | 65,000 | 64,421 | Partial construction of standard OPD at Lapeta HC II phase 1 done | 0 | **Fully implemented;** | **No M&E report** | **Quarter 4 report not availed.** |  
-| **Roads and Engineering** |<|<|<| **0** | 0 | 0 | 0 ||<|<|<|<|  
-| **0481 District, Urban and Commun ity Access Roads** | **Mainte nance of Distric t roads** | **YES** | Routine mechanised maintainance- 42.5km | 774,25 4 | 774,254 | 455,605 | 318,649 | -33.4 km of district roads Routinely Mechanised | 9.1 | **Partially implemented;** | **No M&E report** | **Quarter 4 report not availed.** |  
-|^|^|^| -Manual Maintenance 378.3km District roads of of |^|^|^|^| -378.3km  of District  roads manual maintened for 2 months | 0 | **Partially implemented;** | **No M&E report** | **Quarter 4 report not availed.** |  
-|^|^|^| equipment maintained and servced Roads |^|^|^|^| Roads equipment maintained and servced | N/A | **Partially implemented;** | **No M&E report** | **Quarter 4 report not availed.** |  
-|| **Road constr uction and rehabil** | **YES** | Rehabilitation of 3.3 km Gulu PTC- Kidere road | 126,94 0 | 126,940 | 121,788 | 5,152 | 3.3 km Gulu PTC- Kidere road rehabilitated | 0 | **Fully implemented;** | **No M&E report** | **Quarter 4 report not availed.** |  
-
-
-24
-
----
-
-|| **itation** ||||||||||||  
-|---|---|---|---|---|---|---|---|---|---|---|---|---|  
-||| **YES** | \- Emergency works on Wii- Apaya stream | 54,239 | 54,239 | 54,239 | 0 | -Armco culverts installed | 1 | **Not implemented;** | **No M&E report** | **Quarter 4 report not availed.** |  
-| **WATER** |<|<|<| 0 | 0 | 0 | 0 ||<|<|<|<|  
-| **0981 Rural Water Supply and Sanitatio n** | Design of Rural Growth centre water scheme | **YES** | Design of pipe water system and sanitation facilities  at Cwero Growth Centre | 50,950 | 50,950 | 50,950 | 0 | water and Pipe  system sanitation facilities  at Cwero Growth Centre Designed | NA | **Fully implemented;** | **No M&E report** | **Quarter 4 report not availed.** |  
-|| 098183 Borehol e  drilling and rehabilit ation | **YES** | -Drilling, casting and  installation of 15 New bore  holes the  district | 290,67 1 | 290,671 | 290,671 | 0 | -15 New bore holes were Drilled, casted and Installed | 0 | **Fully implemented;** | **No M&E report** | **Quarter 4 report not availed.** |  
-|^|^|^| \- Assessment and rehabilitation of 25 Bore holes | 160,73 0 | 160,730 | 160,730 | 0 | assessed rehabilitated boreholes and -25 | 0 | **Fully implemented;** | **No M&E report** | **Quarter 4 report not availed.** |  
-
-
-25
-
----
-
-### Appendix II(a): Fleet Management
-
-| **WORKS** |<|<|<|<|<|<|<|<|  
-|---|---|---|---|---|---|---|---|---|  
-| S/n | **Reg. No.** | **Make** | **Model/Ye ar** | **Type** | **Engine Model** | **Engine No.** | **Chassis No.** | **Remarks** |  
-| 1 | LG0001 -030 | CHANLIN G | 713 (2012) | Motor Grader | CUMIN- 6BTAS | 3y 40301 | 71300070 | Running |  
-| 2 | LG0002 -030 | JAIFANG | CA3120P1K 2Y(2012) | Damper Truck | CA611/125 Z1A2 | 51934960 | CAC000906 | Pending Repair |  
-| 3 | LG0003 -030 | JMC ISUZU | JMC (2012) | D/Cabin Pick-Up | JX1023DJB | JX49301 | 13CHP21324 | Pending Repair |  
-| 4 | LG0003 -09 | KOMAT’S U | D53A-17 (1996) | Bull Dozer | 6D125E-2 | 745090 | 82678 | Under Repair |  
-| 5 | LG0002 -09 | KOMAT’S U | GD511 A-1 (1992) | Motor Grader | GD95L | 64064 | G51A-10213 | Grounded |  
-| 6 | UR0531 | U KOMAT’S | WA180 (1992) | Wheel Loader | GD95L | 93482 | I2672 | Running |  
-| 8 | UR 0590 | MASSEY FUGAERS ON | MF 395 (1992) | Tractor | 142LT | 312339V4794 | 34269M6135 | To be boarded off |  
-| 9 | S/N.CS4 31B | CATERPI LLAR | MW(1992) | Vibro Rollar | 1XF | 5711343A | 1XF-0075 | Pending Repair |  
-| 10 | UG 2035S | HINO | JD8CF (2015) | Bore Hole Service Truck | JD8CF | JD8CF 43177 | JHDGT1JHP0X X18596 | Running |  
-| 11 | UG 1830W | KOMAT’S U | GD6125(20 17) | Motor Grader | 6D125 | 6D125-117292 | KMTGDO28AH A001763 | Running |  
-| 12 | UG 1929W | KOMAT’S U | WA250 (2017) | Wheel Loader | SAA6D102 FF-2 | 6D102- 26497752 | KMTWA0207H A72905 | Running |  
-| 13 | UG 2425W | SAKAI | SV520D (2017) | Vibrator Roller |||| Running |  
-| 14 | UG 2291W | FUSO | 6D16 (2017) | Water Bowser | 6D16- | A71562 | FM657F- A45427 | Running |  
-| 15 | UG 2558 W | FUSO | 6D16(2017) | Truck Dumper | 6D16- | A71562 | FM657F- A45427 | Running |  
-| 16 | UG 2307W | FUSO | 6D16 (2017) | Dumper Truck | 6D16- | A70605 | FM657F- A45226 | Running |  
-| 17 | LG0146 -09 | YAMAHA | 9) DT125(200 | Field M/Cycle | 3HA | 3HA- | L125S- | To Be Boarded Off |  
-| 19 | LG0094 -09 | NISSAN HARD BODY | QD32 (2004) | D/Cabin Pick-Up | QD32 | J84033 | ADJ84000D05 3804 | Grounded |  
-
-
----
-
-| 20 | LG0134 -09 | NISSAN HARD BODY | QD32 (2004) | D/Cabin Pick-Up |||| Running |  
-|---|---|---|---|---|---|---|---|---|  
-| 21 | LG0008 -09 | ISUZU TRUCK | FTS (1992) | Drilling Rig | 6GB1 || JAHFTS- 12HP8600012 | Grounded To Be Boarded Off |  
-| 24 | LG0004 -030 | JINCHEN G | JC125GY( | Sport M/Cycle | JC1566F ||| Grounded To Be Boarded Off |  
-| 25 | LG0005 -030 | JINCHEN G | JC125GY | Sport M/Cycle | JC1566F ||| To Be Boarded Off |  
-| 26 | LG0137 -09 | CHESS POOL EMPTIER | POOL TRUCK(200 0) ||| FC2WCA- 01467 || Grounded |  
-| 27 | UFC 326C | YAMAHA | AG-125 (2020) | Field M/Cycle | E-121E | E121E-013133 | LBPCE26W0H -0013138 | Brand New |  
-| S/N | REG. NO | MAKE | MODEL/YE AR | Type | ENGINE MODEL | ENGINE NO | CHASIS NO | Remark |  
-| 1 | uek 300z | Honda | xl 125l | Sport | XL-125 | JD21E- 2223237 | LTMJD2194F5 304997 | Running |  
-| 2 | UEK 305Z | HONDA | XL 125L | Sport | XL 125L | JD21E- 2222859 | LTMJD2193F5 304764 | Running |  
-| 3 | UEK 306Z | HONDA | XL 125L | Sport | XL 125L | JD21E- 2223151 | LTMJD2195F5 304958 | Running |  
-| 4 | UG5331 M | YAMAHA | DT 125 | Sport | DT 125 | 3TT-216066 | DEO2X- 093315 | Running |  
-| 5 | UG 4761 M | YAMAHA | DT 125 | Sport | DT 125 | 3TT-215036 | DEO2X- 092287 | Running |  
-| 6 | UG 5205 M | YAMAHA | DT 125 | Sport | DT 125 | 3TT-215916 | DEO2X- 093166 | Running |  
-| 7 | UG 4691 M | YAMAHA | DT 125 | Sport | DT 125 | 3TT-21479 | DE02X- 092041 | Running |  
-| 8 | UEF 135Y | Bajaj Boxer | BN100/150 | Sport | BN100/15 0 | DUZWFL44648 | MDZA18AZ9F WL36338 | Running |  
-| 9 | UDX 590Z | HONDA | XL 125 | Sport | XL-125 || LTMJD195C52 02684 | Running |  
-| 10 | UG 4400M | Yamaha | AG 100 | Field | AG-100 | 3HA-195719 | 3HA-195877 | Running |  
-| 11 | LG 010- 030 | Yamaha | DT 125 | Sport | DT-125 | 3TT-178708 | DE02X- 055957 | Running |  
-| 12 | UED 544G | Bajaj Boxer | BN100/150 | Sport | BN100/15 0 | MD2A18AZ2E WL | DUZWEL5048 0 | Running |  
-| 13 | uek 300z | Honda | xl 125l | Sport | xl 125l | JD21E- 2223237 | LTMJD2194F5 304997 | Running |  
-
-
----
-
-| 14 | UEK 305Z | HONDA | XL 125L | Sport | XL 125L | JD21E- 2222859 | LTMJD2193F5 304764 | Running |  
-|---|---|---|---|---|---|---|---|---|  
-| 15 | UEK 306Z | HONDA | XL 125L | Sport | XL 125L | JD21E- 2223151 | LTMJD2195F5 304958 | Running |  
-| 16 | UDX 220 Z | HONDA | XL 125 | Sport | XL 125 | JDZ1E - 2010718 | LTMD2194C5 208041 | Running |  
-| 17 | UDX 591 Z | HONDA | XL 125 | Sport | XL 125 ||| Running |  
-| 18 | UDX 722Y | HONDA | XL 125 | Sport | XL 125 | SDH152FM1-4 | LTMJD2193C5 205261 | Running |  
-| 19 | LG 0166-09 | Yamaha | AG 100 | Sport | AG 100 | 3HA-137592 | 3HA-137592 | Running |  
-| 20 | UG 3889 M | SUSUKI | TF 125 | Field | TF 125 | TF125-145348 | TF125- 145015 | Running |  
-| 21 | LG0141 -09 | YAMAHA | AG 100(2012) | Field | AG 100 | 3HA-158670 | 3HA-158906 | Running |  
-| 22 | UBA728 Y | YAMAHA | DT125 (2008) | Sport | DT12Y | 3TT-165451 | DEO2X- 042704 | Running |  
-| 23 | UBA729 Y | YAMAHA | DT-125 (2008) | Field | DT-125 | 3TT-16544 | DEO2X-2705 | Running |  
-| 24 | UAC753 | HONDA | XL-125 | Sport | XL-125 | JC30E8 3500637 | 9C2JD20103R 500637 | Grounded |  
-| 25 | UG 3430 M | HONDA | XL-125 | Sport | XL-125 | L125SE\*55892 5S || Running |  
-| 26 | UG 3662M | HONDA | XL-125 | Sport | XL-125 | L125SE- 5594677 | LI25SE- 5740530 | Stolen |  
-| 27 | UG 1733 M | YAMAHA- | DT 125 | Sport | DT 125 | 3TT-127457 | JYAD02X72A0 04701 | Stolen |  
-| 28 | UG 2385 M | YAMAHA | AG 100 | Field | AG 100 | 3HA-117554 | 3HA-118159 | Running |  
-| 29 | UG 2306 M | YAMAHA | AG 100 | Field | AG-100 | 3HA-117145 | 3HA-117288 | Running |  
-| 30 | UG 2592 m | YAMAHA | bmk-l80 | Sport | BMK-180 | ite47sne\*0500 0214 | ny4yxae\*075t 000194 | Grounded |  
-| 31 | UG 2466 M | YAMAHA | bmk- cy80 | Sport | BMK-CY8O | IPE47FME\*05 000451 | XLY4XAE\*065 T000431X | Grounded |  
-| 34 | UG 3617 M | YAMAHA- | MBK-CY 80 | Sport | MBK-CY 80 | 4GC0600560 | 4GC059978 | Under REPAIR |  
-| 36 | UG 2040 M | SUZUKI- | TF 125 | Field || TF125-145348 | TF-125 145015 | Grounded |  
-| 37 | UG 0812M | YAMAHA- | AG 100 | Field || 3HA-075968 | 3HA- 0762E064 | Grounded |  
-| 38 |||||||||  
-
-
----
-
-| 39 | UG 3502 M | MARUTI | 2006 | Ambulanc e | GYPSY | 613BBN- 41500233761 S || To Be Boarded Off |  
-|---|---|---|---|---|---|---|---|---|  
-| 40 | UG 3511 M | MARUTI | 2006 | Ambulanc e | GYPSY ||| To Be Boarded Off |  
-| 41 | UG 3550 M | Nissan | 2008 | D/ Cabin |||| To Be Boarded Off |  
-| 42 | UG 0440 M | Ford Ranger | 2006 | D/ Cabin |||| To Be Boarded Off |  
-| 43 | LG 0172-09 | Land cruiser | 2014 | Ambulanc e |||| Running |  
-| 44 | UG 6490M | TOYOTA HILUX | 2019 | D/ Cabin || 2GD0761340 | AHTFB8CD80 3875541 | (Running ) |  
-| 45 || YAMAHA | AG-125 (2020) | Field M/Cycle | E-121E | E121E | LBPCE26W0H | Brand New |  
-| 46 || YAMAHA | AG-125 (2020) | Field M/Cycle | E-121E | E121E | LBPCE26W0H | Brand New |  
-| S/N | REG. NO | MAKE | MODEL/YE AR | Type | ENGINE MODEL | ENGINE NO. | CHASS NO | Remarks |  
-| 1 | UG- 0153G | TF125CC | 2008 | Field | TF-125 | TF-125- | TF-125- | To Be Boarded Off |  
-| 2 | LG0139 -09 | TOYOTA | 2009 | Bonet Truck || IHZ-0585890 | JTEED- 71J70700305 8 | Grounded |  
-| 4 | UG0241 Y | - | 2000 | Field | AG-100 | UGA66-102 | 4GC060072 | Grounded To Be Boarded Off |  
-| 5 | LG0033 -030 | YAMAHA | - | Field | AG-100 | 3HA-159401 | 3HA-159746 | Grounded To Be Boarded Off |  
-| 6 | LG0034 -030 | YAMAHA | - | Field || 3HA-145708 | 3HA-145462 | Grounded To Be Boarded Off |  
-| 7 | UG2029 R | JAILING | 2008 | Sport | L-125CC | 156FM1\*2008 000 | LAAJKJG- 680000715 | Grounded To Be Boarded Off |  
-| 8 | UG2072 R | JAILING | 2008 | Sport | L -125CC | 156FM1\*2008 603 | LAAJKJG- 80000629 | Grounded To Be Boarded Off |  
-| 9 | UG1548 R | JAILING | 2008 | Sport | L-125CC | 156FM1\*2008 000716 | LAAJKJG- 680000830 | Grounded To Be Boarded Off |  
-| 10 | UG0572 | H0NDA | XL/2010 | Sport | L125CC | JD21E- 2010634 | LTMJD2193C5 208130 | Running |  
-
-
----
-
-| 11 | UG1549 R | JAILING | 2008 | Sp0rt | L-125CC | 156FM1\*2008 000595 | LAAJKJG- 780000802 | To Be Boarded Off |  
-|---|---|---|---|---|---|---|---|---|  
-| 12 | UG1274 R | JAILING | 2008 | Sport | L-125CC | 156FM1\*2008 000451 | LAAJKJG- 880000683 | To Be Boarded Off |  
-| 13 | LG0021 -030 | YAMAHA | XTZ/2015 | Sport | L-25CC | E3N2E042786 | LBPE1790000 17854 | Running |  
-| 14 | LG0023 -030 | YAMAHA | XTZ/2015 | Sport | L-125CC | E3N2E042854 | LBPKE179000 017792 | Running |  
-| 15 | LG0029 -030 | YAMAHA | XTZ/2015 | Sport | L-125CC | E3N2E042566 | LBPKE179000 017846 | Running |  
-| 16 | LG0031 -030 | YAMAHA | XTZ/2015 | Sport | L-125 CC | E3N2E042849 | LBPKE179000 017794 | Running |  
-| 17 | LG0032 -030 | YAMAHA | XTZ/2015 | Sport | L-125CC | E3N2E042836 | LBPKE179000 017798 | Running |  
-| 18 | LG0030 -030 | YAMAHA | XTZ/2015 | Sport | L-125CC | E3N2E042788 | LBPKE17900S 0017851 | Lost |  
-| 19 | UG1006 Y | YAMAHA | XTZ/2018 | Sport | L-125CC | E3N2E-077857 | LBPKE179000 026539 | Running |  
-| 20 | UG0876 Y | HONDA | CG/2017 | Sport | L-125CC | WH156FMI2 | LWDPCJ1F9G 1005108 | Running |  
-| 21 | UG040Y | TOYOTA | HIACE | Toyota | 3L- | - | - | Head Quarter For Repair |  
-| 22 | UG0740 Y | YAMAHA | XTZ/2017 | Sport || E3N2E064146 | LBPKE179000 022295 | Running |  
-| 23 | UG0473 Z | FORD | -2011 | D/Cabin | T8963II || AFA1XXXMJ2T BE12088 | To Be Boarded Off |  
-| 24 | UG0937 Z | TOYOTA HILUX | 2018 | D/Cabin ||| AHTKB3CD80 2624025 | Running (New |  
-||| PRODUC TION |||||||  
-| S/N | REG. NO. | MAKE | MODEL/YE AR | Type | EGINE MODEL | ENGINE NO. | CHASS NO. | Remarks |  
-| 1 | UG 2482A | YAMAHA | 2017 | Sport | XTZ-125 | E3N2E-056238 | LBPKE- 17900002105 9 | Running |  
-| 2 | UG3279 R | YAMAHA | 2018 | Sport | XTZ-125 | E3N2E-067522 | LBPKE- 17900002362 1 | New |  
-
-
----
-
-| 3 | UG3277 R | YAMAHA | 2018 | Sport | XTZ-125 | E3N2E-067393 | LBPKE- 17900002360 3 | New |  
-|---|---|---|---|---|---|---|---|---|  
-| 4 | UG3276 R | YAMAHA | 2018 | Sport | XTZ-125 | E3N2E-067499 | LBPKE- 17900002361 3 | New |  
-| 5 | UG2485 A | YAMAHA | 2017 | Sport | XTZ-125 | E3N2E-056252 | LBPKE- 17900002106 8 | Running |  
-| 6 | UG2484 A | YAMAHA | 2017 | Sport | XTZ-125 | E3N2E-056271 | LBPKE- 17900002106 2 | Running |  
-| 7 | UG2381 A | YAMAHA | 2015 | Field M/C | AG-100 | 3HA-208739 | JYA3HA00002 09069 | Running |  
-| 8 | UG0515 Z | HONDA XR | 2011 | Sport | XR-125 ||| Gronded |  
-| 9 | UDX111 | YAMAHA | 2012 | Sport | DT-125 | 3TT-0201743 | DE02X- 0078994 | Running |  
-| 10 | UDX169 | YAMAHA | 2012 | Sport | DT-125 | 3TT-0200873 | DE02X- 0078124 | Grounded |  
-|^|^|^|^|^|^|^|^| To Be Boarded Off |  
-| 11 | UDX135 Y | YAMAHA | 2012 | Sport | DT-125 | 3TT-0199570 | DE02X- 0076821 | Grounded |  
-|^|^|^|^|^|^|^|^| To Be Boarded Off |  
-| 12 | UG0521 Z | HONDA | 2011 | Sport | XR-125 | 6616801 | LTMJD19A5B5 2299562 | Grounded |  
-|^|^|^|^|^|^|^|^| To Be Boarded Off |  
-| 13 | UDX782 Z | YAHAMA | 2012 | Sport | DT-125 | 3TT-216689 | DE02X- 093990 | Running |  
-| 14 | UG3093 R | MITSUBI SHI L200 | 2014 | D/Cabin | L 200 ||| Running |  
-| 15 | UG0513 Z | HONDA | XR-125 (2012) | Sport | JC30E | 6616785 | LTMJDA19A8B 5229966 | Running |  
-| 16 | UG0516 Z | HONDA | XR-125 (2012) | Sport | JC30E | 6616745 | LTMJD19AXB5 229984 | Running |  
-| 17 | UG 0017Z | LAND ROVER | 2000 | Bonet Truck |||| Grounded |  
-|^|^|^|^|^|^|^|^| To Be Boarded Off |  
-|| LG3253 -030 | ISUZU | 2016 | D/Cabin |||||  
-| 21 | UG2785 | TOYOTA | D/CABIN | D/Cabin | GUN125R | 2GD0443797 | AHTFB8CD60 | Brand New |  
-
-
----
-
-|| A | HILUX ||||| 3871536 ||  
-|---|---|---|---|---|---|---|---|---|  
-|| UEV498 K | YAMAHA || Sport || E3N2E-081584 | 28604 LBKEI790000 | Brand New (Omara Ep.) |  
-| 20 |^|^|^|^|^|^|^|^|  
-|| UEV284 K | YAMAHA | 2017 | Sport || E3N2E-080207 | 28098 LBKEI790000 | Brand New (Anywar G.) |  
-| 21 |^|^|^|^|^|^|^|^|  
-|| UEV510 K | YAMAHA | 2017 | Sport || E3N2E-081668 | 28703 LBKEI790000 | Brand New (Lawach J.) |  
-| 22 |^|^|^|^|^|^|^|^|  
-| 23 | UEV335 K | YAMAHA | 2017 | Sport || E3N2E-079768 | 27835 LBKEI790000 | Brand New (Lanek Jp.) |  
-| 24 | UEV367 K | YAMAHA | 2017 | Sport || E3N2E-079761 | 27800 LBKEI790000 | Brand New Komakech J.) |  
-| 25 | UG2658 A | YAMAHA | 2017 | Sport || E3N2E-078189 | 26801 LBKEI790000 | Brand New (Opiyo A.) |  
-| 26 | UEV89O K | YAMAHA | 2017 | Sport || E3N2E-080023 | 27902 LBKEI790000 | Brand New (Acaye A.) |  
-| 27 | UEV892 K | YAMAHA | 2017 | Sport || E3N2E-080089 | 27854 LBKEI790000 | Brand New (Otema S.) |  
-|| REG. NO. | MAKE | MODEL/YE AR | Type | EGINE MODEL | ENGINE NO. | CHASS NO. | Remarks |  
-| S/N |^|^|^|^|^|^|^|^|  
-| 1 | LG0138 -09 | TOYOTA | 2008 | D/Cabin | 2KD- | 2KD7491321 | AHTFR22G40 60 | Running |  
-| 2 | UG0393 E | IZUSU TFS | 2003 | D/Cabin | 4AJ | 654122 | JAATFS544H W-7102203 | To Be Boarded Off |  
-| 3 | UG1062 E | MISUBIS HI | 1994 | D/Cabin || 4056-HN7447 | VSM21-4625 | To Be Boarded Off |  
-| 6 | UG1995 E | HONDA | 2009 | Sport | XL-125 | L125E- 5603194 | L125S- 5749040 | To Be Boarded Off |  
-| 7 | UG3839 R | JAILING | 2009 | Sport | JL156FML | -09A345501 | LAAAJKJG- 190001934 | To Be Boarded Off |  
-| 8 | UG2840 R | JAILING | 2009 | Sport | JL156FML | -09A345501 | LAAAJKJG- 190001935 | To Be Boarded Off |  
-| 9 | LG0043 -030 | ISUZU DEMAX | 2016 | D/Cabin | JR5G | 4597423 | RH4CDMM374 9-12A17 | Running |  
-| 10 |||||||||  
-|| REG. NO. | MAKE | MODEL/YE AR | Type | EGINE MODEL | ENGINE NO. | CHASS NO. | Remarks |  
-| S/N |||||||||  
-| 1 | LG0020 -030 | TOYOTA | 2015 | D/Cabin | 3L | C-21BA59 | AHTFR22E706 100974 | Running |  
-| 2 | LG0008 -030 | FORD RANGER | 2014 | D/Cabin |||| Under Repair |  
-
-
----
-
-| 3 | LG0006 -030 | YAMAHA | 2014 | Sport | DT-125 | 3TT- || Running |  
-|---|---|---|---|---|---|---|---|---|  
-| 4 | UG3159 R | MITSUBI SHI | 2015 | D/Cabin |||| Running |  
-| 5 | LG0017 -030 | YAMAHA | 2014 | Sport | DT-125 | 3TT-208280 || Running |  
-| 6 | UDX082 Y | YAMAHA | 2012 | Sport | DT-125 ||| Running |  
-| 7 | LG0007 -030 | YAMAHA | 2014 | Sport | DT-125 ||| Omoro District |  
-| 8 | LG0009 -030 | YAMAHA | 2014 | Sport | DT-125 ||| Running |  
-| 9 | LG0018 -030 | YAMAHA | 2014 | Sport | DT-125 ||| Stolen |  
-| 10 | LGOO1 9-030 | YAMAHA | 2014 | Sport | DT-125 ||| Court Bailiff |  
-| 11 | UG1239 R | FORD RANGER | 2009 | D/Cabin | 2KD | -7495631 | AHTFR22G80 60 | Poorly Running |  
-| 12 | LG0039 -030 | YAMAHA | 2016 | Sport | YBR-125 ||| Running |  
-| 13 | LG0038 -030 | YAMAHA | 2016 | Sport | YBR-125 ||| Running |  
-| 14 | LG0037 -030 | YAMAHA | 2016 | Sport | YBR-125 ||| Running |  
-| 15 | LG0036 -030 | YAMAHA | 2016 | Sport | YBR-125 ||| Running |  
-| 16 | LG151- 09 | YAMAHA YBR | 2009 | Ybr-125 | YBR-125 | E3D7E-017675 | LBPKE- 390027769 | To Be Boarded Off |  
-| 17 | UDF 754A | HONDA XL-125 | 2008 | Sport | XL125 | 5591853 | 5737722 | Running |  
-| 18 | LG0049 -030 | SIMBER - 156 | 2019 | Sport | 156 FMI | 2K090848 | LB412Y53K00 90848 | New ( Paicho Sub. Cty) |  
-| 19 | LG0136 -09 | TOYOTA | 2008 | D/Cabin | 2KD- ||| Planning Unit |  
-||||||||||  
-|| REG. NO. | MAKE | MODEL/YE AR | Type | EGINE MODEL | ENGINE NO. | CHASS NO. | Remarks |  
-| S/N |||||||||  
-
-
----
-
-| 1 | UG 1830W | KOMAT’S U | GD6125(20 17) | Motor Grader | 6D125 | 6D125-117292 | KMTGDO28AH A001763 | Running |  
-|---|---|---|---|---|---|---|---|---|  
-| 2 | UG 1929W | KOMAT’S U | WA250 (2017) | Wheel Loader | SAA6D102 FF-2 | 6D102- 26497752 | KMTWA0207H A72905 | Running |  
-||||||||||  
-| 3 | UG 2425W | SAKAI | SV520D(20 17) | Vibrator Roller |||| Running |  
-| 4 | UG 2291W | FUSO | 6D16 (2017) | Water Bowser | 6D16- | A71562 | FM657F- A45427 | Running |  
-| 5 | UG 2558 W | FUSO | 6D16(2017) | Truck Dumper | 6D16- | A71562 | FM657F- A45427 | Running |  
-| 6 | UG 2307W | FUSO | 6D16 (2017) | Dumper Truck | 6D16- | A70605 | FM657F- A45226 | Running |  
-
-
-### Appendix II(b): Summary of Sale: Motorcycles
-
-| S/N | Asset | No Of Assets | Costs |  
-|---|---|---|---|  
-| 1 | Motorcycles | 04 | 400.000 |  
-| 2 | Motor vehicles | 16 | 84,027.340 |  
-| 3 | Assorted scraps | - | 1,500,000 |  
-|| Grand total || 85,927,340 |  
-
-
-| Lot No | Asset | No Of Assets | Costs |  
-|---|---|---|---|  
-| 1 | BMK motorcycle | UG 2868 M | 100,000 |  
-| 2 | JIALING Motorcycle | UG 3300 M | 50,000 |  
-| 3 | BMK-L80 Motorcycle | UG 2869 M | 100,000 |  
-| 4 | YAMAHA Motorcycle | UG 3617 M | 150,000 |  
-|| **TOTAL** || **400,000** |  
-
-
-| Lot No | Asset | No Of Assets | Costs |  
-|---|---|---|---|  
-| 6 | Toyota Land Cruiser | LG 1492 M | 7,100,000 |  
-| 7 | Toyota Land Cruiser | LG 1064-09 | 8,000,000 |  
-| 8 | Pick –up Nissan Hard Body Double Cabin | LG 0129-09 | 7,175,600 |  
-| 9 | Isuzu Tipper Truck | UR O531 | 26,000,000 |  
-| 10 | Suzuki Samurai | 398 UZU | 2,000,000 |  
-| 11 | Pick –up Nissan Hard Body Double Cabin | UAJ 083 Z | 2,000,000 |  
-
-
----
-
-| 12 | Suzuki KB Double Cabin Pick-up || 700,000 |  
-|---|---|---|---|  
-| 13 | Toyota Hilux | LG 0069-09 | 860,000 |  
-| 14 | Toyota Hilux || 1,000,000 |  
-| 15 | Suzuki Station Wagon | LG 0017-09 | 1,050,000 |  
-| 16 | Toyota Hilux Double Cabin Pick- up | LG 0068-09 | 3,110,000 |  
-| 17 | Toyota Hilux Double Cabin Pick up | LG 065-09 | 9,950,000 |  
-| 18 | Tipper Truck Zeifang | LG 0063-09 | 5,627,740 |  
-| 19 | Tipper Truck Zeifang | LG 0064-09 | 5,234,000 |  
-| 20 | Bedford Truck || 3,000,000 |  
-| 21 | Bedford flat bed | UA 0180 | 1,220,000 |  
-| 22 | Assorted scraps || 1,500,000 |  
-|| **Sub-Total** || **85,527,340** |  
-|||| **400,000** |  
-|| **Grand Total** || **85,927,340** |  
-
-
-### Appendix III: Procurements- COVID-19
-
-| **Invoice Number** | **Paymen t Date** | **Suppli er** | **Description /Purpose** | **EFT / Check Number** | **Invoice Amount** | **Distribution Amount** | **Remarks** |  
-|---|---|---|---|---|---|---|---|  
-| HEL/57/06 /20 | 18/06/20 20 | Elvis Okello Roman son | Payment to facilitate e- meetings for COVID-19. | 30057044 | 2,500,00 0 | 2,500,000 | Procurement approved by contracts committee, Stores records posted. |  
-| HEL/85/06 /20 | 25/06/20 20 | Onyayi Willia m Who | Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding. | 30515430 | 4,000,00 0 | 4,000,000 | Procurement approved by contracts committee, Stores records posted. |  
-| HEL/86/06 /20 | 25/06/20 20 | Aber J enifer | Payment for logistics for COVID-19 activities under COVID-19 funding | 30515432 | 4,000,00 0 | 4,000,000 | Procurement approved by contracts committee, Stores records posted. |  
-
-
----
-
-| HEL/85/06 /20 | 25/06/20 20 | Elvis Okello Roman son | Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding. | 30515452 | 1,000,00 0 | 1,000,000 | Procurement approved by contracts committee, Stores records posted. |  
-|---|---|---|---|---|---|---|---|  
-| HEL/86/06 /20 | 25/06/20 20 | Muloya Felix | Payment for logistics for COVID-19 activities under COVID-19 funding | 30515403 | 4,215,00 0 | 4,215,000 | Procurement approved by contracts committee, Stores records posted. |  
-| HEL/86/06 /20 | 25/06/20 20 | Anena Grace | Payment for logistics for COVID-19 activities under COVID-19 funding | 30515442 | 4,000,00 0 | 4,000,000 | Procurement approved by contracts committee, Stores records posted. |  
-| HEL/85/06 /20 | 25/06/20 20 | Tabu Cosma s | Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding. | 30515443 | 4,000,00 0 | 4,000,000 | Procurement approved by contracts committee, Stores records posted.. |  
-| **Total** |||||| **23,715,000** ||  
-
-
-| **S/N** | **Item Descriptions** | **Unit of** | **Quantity** | **Quantity** | **Unit Price** | **Value (UGX)** |  
-|---|---|---|---|---|---|---|  
-|^|^| Measure | Received | Issued |^|^|  
-| A | FOOD ITEMS ||||||  
-| 1 | Posho-Maize Flour | Kgs | 117,905 | 117,905 | 2,200 | 259,391,000 |  
-| 2 | Beans-kg | Kgs | 54,000 | 54,000 | 3,500 | 189,000,000 |  
-| 3 | spiced carton rice 36pkt per | Boxes | 75 | 75 | 3,200 | 240,000 |  
-| 4 | Rice-kg | Kgs | 3,637 | 3,637 | 3,000 | 10,911,000 |  
-| 5 | Corn Soya Blend-kgs | Kgs | 1,782 | 1,782 | 3,200 | 5,702,400 |  
-
-
----
-
-| 6 | Cooking Oil-Litre | Liters | 1,834 | 874 | 7,000 | 12,838,000 |  
-|---|---|---|---|---|---|---|  
-| 7 | Table salt -500g | Kgs | 2,109 | 2,109 | 600 | 1,265,400 |  
-| 8 | Baking Flour-Kg | Kgs | 228 | 228 | 5,000 | 1,140,000 |  
-| 9 | Baking Powder-carton | Ctns | 4 | 4 | 500 | 2,000 |  
-| 10 | Eggs-1 piece | Pcs | 192 | 192 | 9,000 | 1,728,000 |  
-| 11 | Silver Fish-Lacede-small fish-kg | Pcs | 115 | 115 | 3,000 | 345,000 |  
-| 12 | Sugar | Kgs | 3,182 | 3,182 | 4,000 | 12,728,000 |  
-| B | DISINFECTANTS ||||| 0 |  
-| 1 | Laundry Bar Soaps-Blue (600-800g) | 1 | 10,315 | 9,115 | 2,000 | 20,630,000 |  
-| 2 | liquid soap in liters | Jerrycans | 416 | 354 | 14,219 | 5,915,200 |  
-| 3 | Alcohol-based  Hand Sanitizer-20litres | Ltrs | 14 | 10 | 122,000 | 1,708,000 |  
-| 4 | Alcohol-based  Hand Sanitizer- bottles | Bottles | 641 | 613 | 14,000 | 8,974,000 |  
-| 5 | Bathing Soap-Skin Guard- 55g | Cartons | 2 | 2 | 2,000 | 4,000 |  
-| 6 | Alcohol  Swaps/Pads- 100piece | Piece | 40 | 40 | 3,500 | 140,000 |  
-| 7 | Dettol Liquid Soap-250 ml | 250ml | 4 | 4 | 2,000 | 8,000 |  
-| 8 | Hand Wash-moisturizer with Dispenser | 500 ml | 50 | 6 | 2,000 | 100,000 |  
-| 9 | Disinfectant-no description -Liters | Ltrs | 140 | 125 | 20,000 | 2,800,000 |  
-| 10 | Sodium  Hypochlorite 3.5% Sltion | 750 ml | 666 | 666 | 10,000 | 6,660,000 |  
-| 11 | Sodium 3.5% Hypochlorite | 250 ml | 108 | 108 | 5,500 | 594,000 |  
-| 12 | Sodium Hypochlorite 6% Solution | 5ltrs | 19 | 19 | 65,000 | 1,235,000 |  
-| C | MEDICAL EQUIPMENTS ||||| 0 |  
-| 1 | Infrared Digital Thermometer- | Pcs | 52 | 47 | 650,000 | 33,800,000 |  
-| 2 | Hand washing With Stands And Cans Facility | Set | 518 | 417 | 35,000 | 18,130,000 |  
-| 3 | SAMPLE Carriers | Pcs | 12 | 6 | 55,000 | 660,000 |  
-| 4 | Bottle Sprayer-1 Liter | Pcs | 210 | 208 | 6,000 | 1,260,000 |  
-| 5 | Small Radio-Leotec | Pcs | 350 | 350 | 20,000 | 7,000,000 |  
-| 6 | Basin-20ltr | Pcs | 50 | 50 | 5,000 | 250,000 |  
-| 7 | Jerry Can-5litres | Pcs | 1,007 | 1,007 | 8,000 | 8,056,000 |  
-| 8 | Bathing Bucket Plastic-10 Liters | Pcs | 20 | 20 | 5,000 | 100,000 |  
-| 9 | Sprayer-Manuel -16 Liters | Pcs | 4 | 4 | 45,000 | 180,000 |  
-| 10 | Dust Bin 240'950 Ltr) | Pcs | 10 | 4 | 14,000 | 140,000 |  
-| 11 | Sharp 8ts (7.24) Container-Plastic | Pcs | 7 | - | 5,000 | 35,000 |  
-| 12 | Mega Phones | Pcs | 44 | 44 | 75,000 | 3,300,000 |  
-| D | Personal Equipments Protective ||||| 0 |  
-| 1 | Inspection Piece Glove-100 | Pcs | 600 | 47 | 1,000 | 600,000 |  
-| 2 | Safety Goggle | Pcs | 1,007 | 769 | 10,000 | 10,070,000 |  
-| 3 | Aprons Disposables | Pcs | 827 | 455 | 5,000 | 4,135,000 |  
-
-
----
-
-| 4 | Face Shield-Disposable Protective | Pcs | 1,048 | 76 | 5,000 | 5,240,000 |  
-|---|---|---|---|---|---|---|  
-| 5 | Surgical Glove-Latex 7 1/2 =100 Pieces | Pcs | 25 | 25 | 140,000 | 3,500,000 |  
-| 6 | Examination  Gloves- Medium | Pcs | 356 | 287 | 2,000 | 712,000 |  
-| 7 | Heavy Duty Gloves-1 Pair | Pcs | 50 | 15 | 5,200 | 260,000 |  
-| 8 | Surgical Masks | Pcs | 57,530 | 56,500 | 500 | 28,765,000 |  
-| 9 | Respirator N95 | Pcs | 570 | 490 | 2,200 | 1,254,000 |  
-| 10 | Face Mask Ffp 1piece | Pcs | 200 | 200 | 2,200 | 440,000 |  
-| 11 | Cloth Masks-Ug | Pcs | 259,493 | 252,113 | 1,000 | 259,493,000 |  
-| 12 | Theatre Gown-Disposable 1 Piece | Pcs | 182 | 167 | 20,000 | 3,640,000 |  
-| 13 | Coverall-Disposable Piece 1 | Pcs | 247 | 37 | 20,000 | 4,940,000 |  
-| 15 | Suit Re-Usable - 1 Pices | Pcs | 40 | 40 | 20,000 | 800,000 |  
-| 16 | Ebola Pvc Boots-1 Pair | Pcs | 52 | 29 | 4,000 | 208,000 |  
-| E | Bedding Materials | Pcs |||| 0 |  
-| 1 | Blanket 4'x 6' 1 Piece | Pcs | 60 | 60 || 2,100,000 |  
-| 2 | Bed Sheet 4'x 6' 1 Piece | Pcs | 80 | 80 | 20,000 | 1,600,000 |  
-| 3 | Mattress 3 and 4 Inch | Pcs | 140 | 140 | 85,000 | 11,900,000 |  
-| 4 | Motorcycle -Honda Dt | No | 2 | 2 | 11,000,000 | 22,000,000 |  
-| 5 | Fuel | Ltrs | 1,437.84 || 3,700 | 5,320,000 |  
-|| **TOTAL** ||||| **983,947,000** |  
-
-
-### Appendix V: Under Staffing
-
-| **APPROVED STAFF ESTABLISHMENT FOR GULU DISTRICT LOCAL GOVERNMENT** |<|<|<|<|  
-|---|---|---|---|---|  
-|| **Job Title** | **Approved** | **Filled** | **Vacant** |  
-|| Officer Of The Chief Administrative Officer | 3 | 2 | 1 |  
-|| Administration Department | 29 | 26 | 3 |  
-|| Finance Department | 14 | 12 | 2 |  
-|| Planning Department | 4 | 1 | 3 |  
-|| Works Department | 18 | 16 | 2 |  
-|| Education Department | 7 | 6 | 1 |  
-|| Community Based Services Department | 8 | 7 | 1 |  
-|| Gulu Juvenile Centre/Remand Home | 12 | 3 | 9 |  
-|| Natural Resources Department | 9 | 7 | 2 |  
-|| Production Department | 16 | 7 | 9 |  
-|| Trade, Commerce, Industry and Local Economic Development Department | 6 | 2 | 4 |  
-|| Health Services Department | 10 | 8 | 2 |  
-||| **136** | **97** | **39** |  
-|| **Approved Staff Establishment For Sub County Gulu District Local Government** ||||  
-|| **Job Title** | **Approved** | **Filled** | **Vacant** |  
-
-
----
-
-| 1 | Sub County Chief /SAS | 6 | 6 | 0 |  
-|---|---|---|---|---|  
-| 2 | Veterinary Officer | 6 | 3 | 3 |  
-| 3 | Agricultural Officer | 6 | 6 | 0 |  
-| 4 | Fisheries Officer | 6 | 0 | 6 |  
-| 5 | Community Development Officer | 6 | 6 | 0 |  
-| 6 | Assistant Animal Husbandry Officer | 6 | 1 | 5 |  
-| 7 | Assistant Agricultural Officer | 6 | 0 | 6 |  
-| 8 | Assistant Fisheries Development Officer | 3 | 1 | 2 |  
-| 9 | Assistant Entomological Officer | 3 | 2 | 1 |  
-| 10 | Senior Accounts Assistant | 6 | 6 | 0 |  
-| 11 | Accounts Assistant | 6 | 6 | 0 |  
-| 12 | Parish Chief | 25 | 25 | 0 |  
-| 14 | Office Typist | 6 | 0 | 6 |  
-| 15 | Office Attendant | 6 | 0 | 6 |  
-|| **Sub-Total** | **97** | **62** | **35** |  
-|| **GRAND TOTAL** | **233** | **159** | **74** |  
-|| **PERCENTAGE** | **100%** | **68%** | **32%** |  
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-OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA
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-REPORT OF THE AUDITOR GENERAL
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-ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 TH JUNE, 2020
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-TABLE OF CONTENTS
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-Page
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-Opinion - 1
-Basis for Opinion - 1
-Key Audit Matters - 1
-  1.0 Implementation of the approved budget - 1
-  2.0 Management of Covid-19 interventions - 8
-Emphasis of Matter - 11
-3.0 Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local
-Government - 11
-  4.0 Accumulated Payables - 11
-Other Information - 11
-Management’s Responsibility for the Financial Statements - 12
-Auditor’s Responsibility - 12
-Other Reporting Responsibilities - 13
-Report on the Audit of Compliance with Legislation - 13
-  5.0 Management of Government-Vehicles (Fleet Management) - 13
-Status of Basic Medical Equipment in HCIV 17 6.0
-Inadequate medical equipment at Awach Health Centre IV 17 7.0
-  8.0 Data on Mothers Delivery - 17
-  9.0 Follow up on UGIFT projects - 18
-  10.0 Under staffing - 20
-Appendix I: Evaluation of the achievement of planned outputs - 22
-Appendix II(a): Fleet Management - 26
-Appendix III: Procurements- COVID-19 - 35
-Appendix IV: Schedule of Items Received Under Covid 19 - 36
-Appendix V: Under Staffing - 38
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-LIST OF ACRONYMS
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-Acronym	Meaning	
-BOU	Bank of Uganda	
-CoC	Certificates of Compliance	
-CWC	Community Watershed Committee	
-GoU	Government of Uganda	
-IESBA	International Ethics Standards Board for Accountants	
-IFMS	Integrated Financial Management System	
-INTOSAI	International Organisation of Supreme Audit Institutions	
-ISSAIs	International Standards of Supreme Audit Institutions	
-LGFAM	Local Government Financial and Accounting Manual	
-MoFPED	Ministry of Finance, Planning and Economic Development	
-NDP	National Development Plan	
-NPA	National Planning Authority	
-NUSAF	Northern Uganda Social Action Fund	
-PBS	Performance Budgeting System	
-PFMA	Public Finance Management Act	
-TSSA	Treasury Sub Single Account	
-TSA	Treasury Single Account	
-UgIFT	Uganda Intergovernmental Fiscal Transfers Program for Results	
-UGX	Uganda Shillings	
-URF	Uganda Road Fund	
-UPE	Universal Primary Education	
-USE	Universal Secondary Education	
-MoLG	Ministry of Local Government	
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-REPORT OF THE AUDITOR GENERAL
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-ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 TH JUNE, 2020
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-THE RT. HON. SPEAKER OF PARLIAMENT
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-Opinion
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-I have audited the accompanying Financial Statements of Gulu District Local Government,
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-which comprise the Statement of Financial Position as of 30 th June 2020, the Statement of
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-Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
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-In my opinion, the Financial Statements of Gulu District Local Government for the year ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 as amended and the Financial Reporting
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-Guide, 2018.
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-Basis for Opinion
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-I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the
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-Auditor’s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme
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-Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for
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-Accountants’ Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements
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-and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
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-Key Audit Matters
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-Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the Financial Statements of the current period. These matters
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-were addressed in the context of my audit of the Financial Statements as a whole, and in
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-partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance.
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-A review of district’s approved work plans and budgets revealed that Gulu District had
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-an approved budget of UGX.42.4Bn, out of which UGX.30.1Bn was warranted/ availed by the end of the financial year. The total expenditure for the year was 27.3Bn out of
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-which UGX.18.04Bn 1 was spent on non-service delivery activities, such as employee
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-costs and transfers to other units (sub-counties, schools and health centres), implying
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-that only UGX.9.3Bn was available for implementation of service delivery outputs.
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-The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total
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-resources spent on implementation of activities as shown in the table below.
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-Monetary Value (UGX.) Bn				Number of outputs			
-Total Exp	Amount spent on direct service delivery	Total exp. audited	% audited	Number of direct service delivery outputs	No. of outputs sampled for audit	%outputs audited	
-27.3	9.3	1.72	18.5	173	11	6.4	
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-The Key outputs/ activities implemented by the entity during the year were;
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-SN	Key Out-puts/Activities	Amount Spent UGX	% of amount spent to total of expenditure for key items implemented.	
-1	Classroom construction and rehabilitation			
-1a	Construction of 1 block of 2 classrooms at Panykworo	75,000,000	4	
-1b	Construction of 1 block of 4 units teachers` house	94,616,000	6	
-1c	Partial construction of 1 block of 2 classrooms at Kitenywalo PS	31,484,000	2	
-2	Partial construction of standard OPD at Lapeta HC II phase 1	64,421,000	4	
-3	Construction of 1 block of 4 stances drainable latrine at Patiko HC III	18,419,000	1	
-4	Road construction and rehabilitation		0	
-4a	Rehabilitation of 3.3 km Gulu PTC- Kidere road	5,152,000	0.3	
-4b	Low cost seal of Laroo- Pageya road	75,000,000	4	
-5	Maintenance of District roads		0	
-5a	Routine manual maintenance	89,652,000	5	
-5b	Routine mechanised maintenance	167,569,295	10	
-5c	Emergency works on Wii- Apaya stream	54,239,365	3	
-6	Mechanical imprest	57,164,000	3	
-7	Construction of 15 deep boreholes	286,463,440	17	
-8	Supply of hand pump spare parts for borehole rehabilitation	160,729,700	9	
-9	Design of pipe water system and sanitation facilities at Cwero Growth Centre	50,950,000	3	
-10	Palaro Seed Secondary school construction.	481,690,000	28	
-11	Renovation of store	7,590,000	0.4	
-Total		1,720,139,800	100	
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-The outbreak of the Covid Pandemic affected the implementation of the 2019/20 budget for a number of entities especially the implementation of activities in the last half of the financial year. A number of activities were not implemented as a result of budget cuts and the lockdown measures instituted to control the spread of the pandemic.
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-No	Observation						Recommendation	
-1.1	Implementation of the strategic plan Government has been implementing the NDP II, which ended at the end of financial year 2019/2020. In line with the NDP, the District had its strategic plan approved for the period 2015-2020; this plan set out both the long term and short term targets to be achieved.current audit year was the 5 th year /the last year of implementation of the strategic plan, and it is anticipated that all the projected targets would have been accomplished.noted that at the time of audit (June 2019/20), out of 6 strategic targets, the district had fully achieved two (2) targets and partially attained four (4) targets, as shown in the table below;extent of achievement of 2015/16-2019/2020 strategic plan by 2019/2020 No Level of performance by of 2019/2020the endNo of strategic goals/ objectivestotal of% of number strategic objectives 1 2 32 4 0 633.3 66.7 0 100Fully achieved Partially achieved Not achieved Total Source: OAG analysis The targets that were partially achieved were 1.Completion of Palaro Seed Secondary School. 2. Maintenance of district roads. 3. Emergency works Wii-Apaya Stream 4. Manual maintenance of 378.3km of District Roads The Accounting Officer attributed the underperformance to general reduction in the development sector grants under Education, Health and Water.ITheThe						advised the Accounting Officer to engage MoFPED and have the unimplemented activities rolled over for implementation in the subsequent periods.I	
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-1.2	Revenue Performance 1.2.1 Local Revenue (LR) Performance I reviewed the approved Local revenue estimates for the financial year 2019/2020 and noted that the District budgeted to collect UGX.1,294,588,000 during the year but collected UGX.1,259,040,473 representing (97%) performance. of UGX.35,547,527(3%) were recorded in Local Hotel Tax, interest from private entities and Park Fees. Revenue shortfalls affected the implementation of planned activities.The shortfalls in Local Revenue collectionsAccounting Officer attributed the revenue underperformance to outbreak of the Covid-19 pandemic.The						revisenoted the response and advised the Accounting Officer to always the budget with approval of council to reflect such unforeseen circumstance.I	
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-1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)
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-Government for the The District budgeted to receive UGX.27,671,220,364 (revised) as grants good performance from the Treasury. I noted that, UGX.26,048,487,102 was warranted/ on
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-Government
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-received representing 94% performance. .
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-Grants.
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-1.2.3 Transfers from other Government Units/Other Government Transfers I advised the The entity budgeted to receive UGX.2,200,739,000 as transfers from other Accounting Officer to Government Units. However, only UGX.1,794,190,545 (82%) was received as engage MoFPED and shown in the table below.
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-Table showing performance of revenue transfers from other government agencies
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-have the unimplemented activities rolled over S/n Revenue Source Approved Total Variance %Performa for implementation Budget” Receipts nce in the subsequent (UGX) (UGX) (UGX) periods. ”000” ”000” ”000” 1 NUSAF 600,000 1,135,222 -535,222 189% 2 Support to PLE- 10,000 9,493 507 95% UNEB 3 URF 920,969 374,071 546,898 41% 4 YLP 50,000 0 50,000 0% 5 UWEP 9,844 3,383 6,461 34% 7 PRELNOR 559,926 256,130 303,796 46% 8 NTD 50,000 0 50,000 0% 9 OPM 0 15,892 -15,892 0% Total 2,200,739 1,794,191 406,548
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-Source: Financial Statements
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-Revenue shortfalls adversely affect the implementation of planned activities.
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-The Accounting Officer explained that the underperformance in other Government transfers was due to non-release/ or under-release of the various sources of revenue.
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-1.2.4 Performance from external financing
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-The District budgeted to receive UGX.3,254,000,000 as external/donor financing out I advised the of which UGX.752,730,825 (23%),was received as shown in the table below:
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-Showing performance of external funding
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-Accounting Officer to engage
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-the
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-development S Donor Approved
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-Total Receipts Variance %Performance partners and ensure / Budget” (UGX) (UGX) that the activities are n ”000” ”000” (UGX) rolled over and ”000” 1 UNICEF 318,000 0 318,000 0% finally implemented. 2 Global fund for 165,000 169,080 -4,080 102.5% HIV, TB and Malaria 3 WHO 30,000 0 30,000 0% 4 GAVI 158,000 152,407.5 5,592.5 96.5%
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-	Revenue shortfalls affect the implementation of planned activities. The Accounting Officer attributed the revenue underperformance to outbreak of the Covid-19 pandemic.		
-1.3	Absorption of funds Out of the total receipts for the financial year of UGX.30,140,755,120 UGX.27,266,110,731 (90.5%) was spent by the entity resulting in an unspent balance of UGX.2,874,644,389 (9.5%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account.absorption of released funds results in non-implementation of planned activities and negates the purpose for which funds were disbursed. For example, the construction of the seed school at Palaro did not perform to the expected level and non-implementation of some sports activities due to Covid-19 pandemic.Accounting Officer attributed the under absorption of released funds to the COVID-19 outbreak that led to the lockdown and the failure of the district to fill a number of staffing position whose wage bill had been provided.UnderThe	I advised the Accounting Officer to ensure that funds for these activities are rolled over and subsequently ensure the speedy implementation of these activities.	
-1.4	Off-budget receipts Section 36(6), 43 and 44(20) of the PFMA 2015, require all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall be availed through the Appropriations Act. Paragraph 24.6.2 of the Treasury Instructions 2017 also requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are included in the vote budget estimates, i.e. appropriated by Parliament.6 of the Budget execution circular requires that all budgets irrespective of the source of financing (GoU/NTR, Donor or local government revenue) will be migrated and loaded onto the IFMS to facilitate budget implementation and reporting.I noted Gulu District did not receive any off-budget financing.Paragraph	I commend the Accounting Officer for adhering to the provisions of the law.	
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-1.5	Quantification of outputs/activities Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure.of the eleven (11) outputs with a total of seventeen (17) activities and expenditure of UGX.1.72Bn sampled for assessment, I reviewed the extent of quantification of outputs and activities and noted that all the eleven (11) outputs with a total of seventeen (17) activities (100%) were fully quantified as shown in the table below. Table: Extent of Quantification by activitiesSummary of Performance by Outputs Activity details-Analysis Categor y of outputsNo. of outp uts samp led% of total out- puts samp ledExpendi ture UGX Bn% proporti on to total expendi tureTotal no of activiti es in the output sNo. of Fully Quanti fied activiti esNo of activiti es not fully quanti fied% quantific ation of activities @ category of output11 100% 1.72 100% 17 17 00 100% 00 00 00 00 00 00 00 0%00 00 00 00 00 00 00 0%11 100 1.72 100 17 17 00 100%Source: OAG analysisFully quantifie d outputs 2 Insuffici ently quantifie d outputs 3 Outputs 4 not quantifie d TotalOut										commend the Accounting Officer for the effort.I	
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-1.6	Implementation 6 of Quantified outputs I assessed the implementation of eleven (11) out puts that were fully quantified with a total of seventeen (17) activities worth UGX.1.72Bn and noted the following. Eight (08) outputs with a total of thirteen (13) activities worth UGX 0.93 Bn were fully implemented. The entity implemented all the thirteen (13) activities (100%) within these outputs.  Three (03) outputs with a total of four (04) activities worth UGX 0.79 Bn were partially implemented by the time of the audit.										advised the Accounting Officer to address the issue of PBS with the relevant authority and always make on their communication/request to the Ministry.follow-upI	
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-Total no of activi ties% prop ortio n to total expe nditu reNo of Fully impl eme nted activi tiesNo. Of parti ally impl eme nted activi tiesNo of activi ties that were not imple ment edExtent of impln of activit ies per categ ory of output 8 73 0.93 54 13 13 00 00 100Expe ndit ure UGX% of impl eme ntat ionCategor y outputofNo of out putsTable showing the level of implementation per outputs by activities Summary of Performance by Output Activity details-Analysis3 27 0.79 46 04 00 04 00 7000 00 00 00 00 00 00 00 00Fully impleme nted outputs 5 Partially Impleme nted outputs 6 Outputs Not Impleme nted Totalimplementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not complete work on  Wii- Apaya stream  Palaro Seed Secondary School 33.4km of routine mechanized district roads as shown in Appendix 1Accounting Officer explained that failure to fully implement all planned activities and outputs was due to the use of Programme Budgeting System (PBS) where all the outputs are not quantified especially the non-standard outputs. He further explained that, Wii-Apaya Stream was an emergence activity which was unplanned for, and implemented under force account using Rural Transport Infrastructure (RTI) where the delay was as a result of the delay by the Ministry to respond to the request for the excavator and low bed.11 100 1.72 100 17 13 04 03 86 Source: OAG analysisBnPartialThe													
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-Preparation 7 and submission of Monitoring plans and reports Paragraph 58 of the Budget Execution Circular for 2019/20 requires the Accounting Officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister (OPM) with a copy to Ministry of Finance, Planning and Economic Development (MoFPED), Ministry of Local Government (MoLG) and National Planning Authority (NPA) for harmonisation to ensure proper coordination to avoid duplication and fatigue. The Accounting Officers are also expected to submit quarterly monitoring reports to OPM with a copy to the MoFPED for the attention of the Director Budget. Contrary to this I noted that; The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required. The entity did not also submit quarterly monitoring reports to OPM and MoFPED as required.1.7												advised the Accounting Officer to always ensure compliance with the budget execution circular.I	
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-This practice is not only in contravention of the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget.The Accounting Officer acknowledged the anomaly but explained that the quarterly monitoring of Government programmes was executed.									
-Submission 8 of Quarterly Performance Reports Paragraph 55 of the BEC for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter.1.8noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports as indicated in the table belowNo Details1 2 3 4Quarter One Quarter Two Quarter Three Quarter FourSource: OAG analysisDeadline for submission 31/10/2019 31/01/2020 30/04/2020 31/07/2020Actual date of submission 10/12/2019 01/02/2020 25/05/2020 Not submitted.yetCommentDelayed Delayed Delayed Delayedto submit performance reports in time not only contravenes the budget circular instructions, but also negatively affects the timely evaluation of performance and decision making.Accounting Officer explained that the delayed submission of performance reports was due to the upgrading the PBS which erased data that was input twice and the district experiencing system breakdown in the months of April to mid-June 2020 that contributed to the delay of the department to extract data to be used for reporting.IFailureThe								advised the Accounting Officer to always engage the PBS support of MOFPED timely resolution of system challenges.desk forI	
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-1.9 Accuracy 9 of Performance reports submitted Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure.accuracy of performance could not be verified as the 4 th quarter performance report was not clear.Accounting officer explained that this was due to the delay in the approval of the fourth quarter report by the Budget Directorate at Ministry of Finance, Planning and Economic Development.TheThe								I advised the Accounting Officer to always ensure that the performance reports are clear and accurate.	
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-supplementary funding, the government encouraged citizens to make voluntary contributions to the State.
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-Because the response to the pandemic was emergent in nature, i.e. it was neither
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-anticipated nor planned for, there was a risk that the entities that participated in this intervention may experience challenges in optimally applying the availed resource to
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-address the effects of the pandemic. I, therefore, considered this as a key audit matter
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-and subsequently developed procedures to assess how entities managed the interventions and to satisfy myself that this was done in compliance with the applicable laws, regulations and guidelines.
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-I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal
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-framework, the existence of proper accountability for the funds, ensuring that there
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-was accurate reporting among others. Based on the work performed I noted the
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-following;
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-No	Observation					Recommendation	
-1.1	Receipts and utilization of fundsReceipts The entity received a total of UGX 1,236,447,000 from different sources as summarised in the table belowNo. Details/Source 1 1.1 1.22 2.1 2.4Receipts from Treasury Supplementary budget allocation Receipts from MPs Sub Total Donations Receipts from Local donations-Cash Receipts Cash Sub Total Total Receiptsfrom Local donations-NonAmount (UGX)165,000,000 60,000,000 225,000,00027,500,000 983,947,0001,011,447,000 1,236,447,000a)						
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-	b) Banking of cash receipts I observed that out of the cash received of UGX.87,500,000 only UGX.60,000,000 (68.6%) was banked on Gulu DLG collection Account in BOU while the balance of UGX.27,500,000 (31.4%) was used at source contrary to Paragraph 10.19.2 of the TIs, 2017 which exposes the funds to a risk of abuse.Accounting Officer explained that the money that was spent at source was used to handle Covid related emergencies which required urgent attention.The					theI advised the Accounting Officer to always adhere to Treasury Instructions and ensure that all cash collections are promptly banked.	
-1.2	Absorption and utilization of funds Out of the total receipts of UGX.252,500,000 (excluding non-cash donations) the entity absorbed UGX.212,500,000 representing absorption level of 84%. The balance of UGX 40,000,000 is part of the receipts from MPs whose cash limit was never given to the entity by the centre. The funds were spent as follows.No Details Amount (UGX) Percentage					I advised the Accounting Officer to follow up the UGX 40,000,000 that was retained by Treasury and ensure cash limits are obtained for the same.	
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-		1	Allowances	109,960,000				
-2		Fuel	49,036,590	60				
-3		Welfare	33,493,410	12				
-4		Medical Supplies	20,000,000					
-		TOTAL	212,490,000	100				
-1.3	Preparation and approval of work plans Paragraph 23 of the Budget Execution Circular 2019/20 requires that all supplementary budget requests must be supported by a realistic work plan and budget.noted that the entity prepared and approved work plans for the use of funds received.I						I commend Accounting Officer adhering guidelinestothe for the	
-1.4	Compliance with Procurement regulations Paragraph 5 of the guidelines issued by the PSST on the receipt and accountability of donations for Covid-19 requires Accounting Officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency situations.observed that the entity undertook procurements worth UGX.23,715,000 using funds received as part of the Covid-19 response. My review of the procurement records revealed procurement had no major anomalies as summarised in Appendix III.Accounting Officer pledged to uphold the good practice.IThe						The Accounting Officer was commended for the level of compliance.	
-1.5	Accountability of funds Paragraph 10.10.1 of the Treasury Instructions, 2017 requires that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents.reviewed expenditure records availed and noted that all the funds were satisfactorily accounted for as per the Treasury Instructions.I						I commended Accounting Officer the accountability of funds.the for satisfactory	
-1.6	Management of in-kind donations Paragraph 15.5.1 of the Treasury Instructions,2017 states that inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. The PS/ST also guided that all in-kind items received in-kind should be taken on charge, distributed with the approval of the Covid-19 task forces and appropriately accounted for.entity received in-kind donation (items) from a number of sources as shown in appendix IV. I noted the following from my review of how these were managed.All the items were valued as required by the Treasury Instructions I was therefore able to confirm the value of these donations in kind and the accuracy of the balances reported in the financial statements. All items were taken in charge by the entity staff as required by the treasury instructions. There was evidence of acknowledgement of receipt for all items the Entity distributed. The Accounting Officer pledged to uphold the good practice.The						I commended the Accounting officer for complying with guidelines by PSST and the Treasury Instructions.issued	
-1.7	Management of Quarantine Centres I undertook procedures to ascertain how the quarantine centre was managed and noted that the Entity managed the one quarantine centre						I commended the Accounting officer for managing the quarantine	
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-established at Gulu College of Sciences Laro. I reviewed records relating to centre well. management of the centre and noted that the entity had received UGX.35,500,000 to facilitate the proper management of the quarantine centres. From my inspection, I observed that the quarantine centre is well managed.
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-Emphasis of Matter
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-Without qualifying my opinion, I draw attention to the following matters disclosed in
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-the Financial Statements:
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-3.0
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-Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local Government
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-The GOU upgraded Gulu MC to a City status with effect from 1 st July 2020. This
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-upgrade of the Municipal Council to City status extended the geographical area of
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-the city to include Laliya Sub-County and two parishes of Unyama Sub-county (Pakwelo and Unyama Parishes).
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-A review of the commentary by the Accounting Officer reflected that the District would relocate to Awach Sub-county implying reconstruction of new District Headquarter officer and incurring other administrative costs associated with the
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-relocation of District operating station.
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-The Accounting Officer further disclosed that the effects on other assets owned by the District within the new city are being discussed with the Ministry of Local Government(MoLG).
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-I await the outcome of this discussion and final guidance by GOU on this matter
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-4.0 Accumulated Payables
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-Included in the payables balance disclosed in Note 23 on page 31 of the financial
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-statements is UGX.1,470,813,483 which relates to sundry creditors(UGX.1,345,261,425) and trade creditors (UGX.125,562,058). These outstanding payables may lead to litigation costs for non and delayed settlements.
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-consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact.
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-I have nothing to report in this regard.
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-Management’s Responsibility for the Financial Statements
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-Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and
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-Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act (PFMA), 2015 and
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-the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing
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-the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
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-Auditor’s Responsibility
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-My objectives are to obtain reasonable assurance about whether the financial statements as
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-a whole are free from material misstatement, whether due to fraud or error, and to issue an
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-auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance,
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-but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect
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-a material misstatement when it exists. Misstatements can arise from fraud or error and are
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-considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
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-As part of an audit in accordance with ISSAI’s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:  Identify and assess the risks of material misstatement of the financial statements,
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-whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for
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-financial statements or, if such disclosures are inadequate, to modify my opinion. My
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-conclusions are based on the audit evidence obtained up to the date of my auditor’s
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-report. However, future events or conditions may cause the District to fail to deliver its
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-mandate.
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- Evaluate the overall presentation, structure and content of the financial statements,
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-including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant
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-deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant
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-ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.
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-From the matters communicated with the Accounting Officer, I determine those matters that
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-were of most significance in the audit of the financial statements of the current period and
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-are therefore the key audit matters. I describe these matters in my auditor’s report unless
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-law or regulation precludes public disclosure about the matter or when, in extremely rare
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-circumstances, I determine that a matter should not be communicated in my report because
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-the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
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-Other Reporting Responsibilities
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-In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on
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-my work described on the audit of Financial Statements, that; except for the matters raised
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-in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.
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-Report on the Audit of Compliance with Legislation
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-The material findings in respect of the compliance criteria for the applicable subject matters
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-impediments and make recommendations for improvement. Specifically, the audit was
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-intended to ascertain whether government Vehicles were/are:
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-- Acquired in compliance with Government vehicle acquisition guidelines;
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- Comprehensively recorded in the assets register to ensure their proper management;  Adequately allocated, operated and utilized to enable delivery of public service;  Properly and regularly maintained to achieve optimal performance, increased useful
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-lives and reduced running costs; and
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- Disposed in compliance with PPDA guidelines, and disposal proceeds are properly
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-accounted for. The study took a scope of three financial years: 2017/18-2019/20. From the
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-procedures undertaken, I noted the following key observations;
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-	Key Observations	Audit Recommendation/ Comment	
-4.1 4.1.1	the three financial years the District planned to spend UGX.50,000,000 on acquisition of vehicles from government funding. A sum of UGX.50,000,000 (100%) was warranted and released by the Treasury for the purpose and the District purchased 01 vehicle.ACQUISITION OF MOTOR VEHICLES FundingFor		
-4.1.2	Compliance with Government Ban on Acquisition of Motor Vehicles According to the Circular letter Ref; BDP/86/107/03 and dated 15 th May 2019 from the Permanent Secretary and Secretary to the Treasury to all Accounting Officers, Government issued a freeze order on purchase of vehicles by all MDAs during the FY 2019/20. Further guidance from the Ministry of Public Service (MoPS) through a Circular letter Ref; ADM 99/205/01 dated 21 st August 2019 indicated that clearance would only be given for procurement of vehicles under on-going donor funded projects.noted that the District acquired 01 motor vehicle at a cost of UGX.0.05bn during the FY 2019/20 using Government of Uganda funds with the necessary waiver from, the PS/ST.I	The Accounting Officer is commended for the good practice.	
-4.1.3	Paragraph 8.6.2 of the Treasury Instructions (TIs), 2017 requires implementation of the budget to follow the work plans, procurement and recruitment plans approved by Parliament. It was observed that no vehicle was purchased outside the annual work plan. The Accounting Officer acknowledged the observation and promised to uphold the good practice.Unplanned Acquisition of Motor Vehicles	I commended the Accounting Officer for adhering the prescribed procurement practices.to	
-4.1.4	Compliance with vehicle standardization guidelines of Government Public Service Circular Standing Instruction No. 1 of 1999 and the Establishment Notice No. 1 of 2003 require standardization of vehicles for government officials and Projects by setting out engine capacity limits and vehicles specifications. I noted that the 01 vehicle (100%) acquired at a total cost of UGX.50,000,000 was in line with the approved engine capacity recommended.Accounting Officer acknowledged the observation and promised to uphold good practice.The	I commended the Accounting officer for adhering to the set guidelines.	
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-4.2.0 4.2.1	Improper maintenance of Motor Vehicle Records Section 34 (2) of the Public Finance Management Act, 2015 requires an Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Furthermore, Paragraph 16.6.1(e) & (f) of the TIs, 2017 requires recording of the acquisition cost and estimated useful life of the asset, which should assist in determining the time of replacement and depreciation cost of an asset.MOTOR VEHICLE RECORDINGFurthermore, Paragraph 10.13.4 of the Tis, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerised Financial Management Information System (GFMIS).I noted that out of 36 vehicles physically inspected, 35 vehicles (99.4%) were duly recorded in the assets register while one (1) vehicle (0.6%) acquired at a cost of UGX.50,000,000 was not recorded in the assets register.A total of 35 vehicles (99.4%) out of the 36 inspected were recorded in the format prescribed by the Accountant General which required capturing; date of purchase, type of vehicle, registration number, acquisition cost, estimated useful life, physical location, and condition. One (1) vehicle (0.4%) acquired at a total cost of UGX.50,000,000 was not recorded in the required format.the sampled 36 vehicles were traced to the staff or locations as recorded in the assets register which allowed traceability of vehicles.The Accounting Officer attributed the good performance to enforcement of the requirements in the Public Finance Management Act, and the Treasury Instructions.All	I commended the Accounting Officer for the good controls in place.	
-4.3.0 4.3.1	MOTOR VEHICLE USAGEExistence of a fleet management policy and guidelines I noted that the District did not have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. This affects the entity’s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Accounting Instructions.Accounting Officer acknowledged the anomaly and pledged to implement the audit recommendation.The	I advised the Accounting Officer to put in place a vehicle management policy streamlining usage of vehicles so as to eliminate wastage and of vehicles.misuse	
-4.3.2	Vehicle allocation A review of motor vehicles allocation revealed that there were no officers allocated vehicles. Failure to allocate vehicles to officers may lead to irrational use of resources affecting service delivery.The Accounting Officer explained that the District has few motor vehicles which are shared among departments during implementation of programmes; which allocates vehicles to officers at UISE a challenge. Some vehicles sent to the District were attached to projects, and these projects are managed by designated officers who are not necessarily Heads of Departments.Motor	I advised the Accounting Officer to engage Ministry of Public Service on the revision the standing order in that regard.of	
-4.3.3	Support to Entity Service Delivery A review of the vehicle allocation to key service centers in the District revealed that some departments or units were not adequately allocated vehicles as indicated in the table below;	I advised the Accounting Officer to always rationalize the allocation of vehicles in various departments/units of the District to ensurethe	
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-	SN	Unit/Depa rtment requiring vehicles		No. of vehicl es allocat edType of vehicles allocated		Are allocated vehicles adequate and appropria te (yes/no)		Reasonsallocationforinadequate			effective and efficient service delivery in the departments.	
-	1	Trade		0 0		No		When the greater Gulu was divided and Amuru plus Omoro Districts created, the vehicles’ had to be divided hence creating the current gaps. Revenue too creation of those districts.dwindled with				
-	2	Engineering		D/CABIN3 PICK-UP		No		All are in dangerous mechanical conditions. Only 1 running				
-	3	Administrati on		D/CABINPICK-UP1		No		When the greater Gulu was divided and Amuru plus Omoro Districts created, the vehicles’ had to be divided hence creating the current gaps Revenue too creation of those districts.dwindled with				
-	Inadequate allocation of vehicles to the above District departments/units affected supervision and monitoring efforts of those departments/units which negatively affecting the level of service delivery in regard to enforcement of education standards.The Accounting Officer pledged that he would ensure the available though inadequate vehicles will be shared amongst the departments to achieve planned activities.											
-VEHICLE MAINTENANCEAdequacy of Vehicle Maintenance Funding4.4.0noted that the District spent a total of UGX. 566,964,207 against the vehicle maintenance budget of UGX. 653,602,358 reflecting a funding shortfall to the tune of UGX.86,638,157 which is 13.3% of the budgeted vehicle maintenance funds as indicated in the table below;FY Vehicle Maintenance Budget (A)Amount spent (C)Variance (A-C)Average spending per vehicle (C/B)No. of operatio nal entity motor Vehicles (B) 2017/1 135 8 2018/1 9 2019/2 0140,654,070 118,820,513 880,152 21,833,557 266,115,597 137 241,916,982 1,765,817 24,198,615 246,832,691 138 206,226,712 1,494,396 40,605,979 Total 653,602,358 566,964,207 86,638,151The district’s annual average vehicle maintenance cost increased by 41% from UGX.880,152 in the FY 2017/18 to UGX.1,494,396. This increment may partly be caused by the aging number of the fleet as illustrated by the fewer number of vehicle replacements.Accounting Officer explained that the District has few vehicles. However, efforts were being made to provide for additional vehicles through local revenue budgets as the Ministry had banned purchase of new vehicles under the different funding.I4.4.1The											advised the Accounting Officer to devise strategies that would bring vehicle maintenance costs to manageable levels.I	
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-6.0 Status of Basic Medical Equipment in HCIV
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-Medical Equipment represents a substantial asset in the health care delivery system;
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-including maternal care and it needs to be managed efficiently. Moreover, the way in
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-which it is purchased, managed and used can influence the quality of health care
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-delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective
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-maintenance of medical equipment is key in achieving safe and cost-effective management of medical equipment.
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-It is against this background that the status of basic medical equipment for maternal
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-health was selected as an area of focus in the audit of financial year ending 30th June 2020.
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-Based on my audit I made the following observations;
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-7.0 Inadequate medical equipment at Awach Health Centre IV
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-Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,
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-2016 defines the appropriate functional equipment and tools required for handling normal delivery, resuscitation of new born, and emergency care and resuscitation of mothers.
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-However, audit observed that the health facility had inadequate two medical
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-equipment fetoscopes and Blood Pressure machines while the rest are in excess.
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-S/n	Type of medical equipment	Recommended no	Available no	
-1	Fetoscopes	10	9	
-2	Episiotomy set	2	4	
-3	Penguin sucker	5	10	
-4	Ambubag–Adult	2	3	
-5	Blood pressure machines (bp)	5	4	
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-Consequently, the health facility might not have been able to provide adequate screening and diagnostic services to the patients.
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-The Accounting Officer explained that the district was able to procure more equipment for the health facility. However, the reasons for excess procurement of some equipment and leave out inadequate equipment was not explained.
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-- Normal deliveries represented 89%
-- Delivery by Caesarean represented 2.2%
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-in charge of the ward attributed the referral of mothers deliveries to lack of a blood bank at the health centre.
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-The HCIV is not in position to provide adequate maternal health services to the
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-community.
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-The Accounting Officer explained that blood transfusion services are now provided
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-and readily available at all times to patients that need it unless there is a stock out of the blood.
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-I commended the Accounting Officer’s efforts.
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-9.0 Follow up on UGIFT projects
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-During last year’s audit process, it was noted that the district had commenced
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-construction works on Palaro Seed Secondary School under the Education Sector. I carried out a follow-up audit on this project to assess;
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- The level of implementation of the works against the approved contracts,
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-work plans and outputs;
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- The usage, functionality and quality of the infrastructure works in the schools.
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-9.1 Delayed physical progress of the works
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-During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A
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-review of the progress report revealed that planned works were behind schedule by 3 months as shown in photos below:-
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-ICT Block
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-Column bars installed awaits casting
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-3 classroom Blocks @ 2 class rooms
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-2 unit Science Laboratory block
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-Brick works has reached ring beam level and await casting the columns and beams as well
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-First block of 2 classrooms
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-Brickworks has reached beam level and column bars Brickworks has reached beam level and column bars installed and awaits casting the columns and ring installed and awaits casting the columns and ring beam beam
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-9.2
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-Ineffective Internal control over certification of works for payments
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-I examined the interim payment certificates of M/s.Davich Company Ltd Contractor
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-to establish the availability of measurement sheets detailing the quantities and costs
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-in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to
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-be commensurate with the works certified.
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-I commended the Accounting Officer for the effective internal control over works certification.
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-9.3 Contract supervision and monitoring; I reviewed the monthly progress reports and contract management file to ascertain
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-the extent of project supervision and monitoring and I noted that the reports defined
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-the scope of works, the progress of work in terms of physical, financial and
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-timeliness, an indicator that the progress reports are adequate. Additionally, there
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-were four sets of minutes of site meetings availed and weekly monitoring reports on the construction by the District Engineer.
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-The Accounting Officer attributed this good performance to the weekly supervision
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-and monitoring by the District team.
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-I commended the Accounting Officer and encouraged him to strengthen supervision and monitoring even more in order for the Contractor to deliver on time.
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-10.0 Under staffing
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-Uganda Public Service Standing Orders Chapter (A-a) paragraph 15(a) requires Permanent Secretary Ministry of Public Service to determine the terms and conditions of Service and the structures of the Public Service in consultation with the Secretary to the Treasury.
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-It was observed that out of the staff establishment of 233 employees, only
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-159(68%) posts were filled leaving a staffing gap of 74 (32%) as shown in
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-Appendix V.
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-John F.S. Muwanga
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-AUDITOR GENERAL
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-15 th December, 2020
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-Appendix I: Evaluation of the achievement of planned outputs
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-Planning					Release of funds and implementation											Monitori ng and Evaluatio n		Reporting	
-Progra mme/ Project		Output/ Activitie s	Are the resou rces alloc ated/ estim ates base d on realis tic assu mpti ons (Yes/ No) If no give reaso ns	Planned Target for the Financial year	Budge ted amoun t UGX (‘000’)	Amount Revised	Amount released	Amount spent	byAchieved Target Financial year-end @ annual performance report			Causes forthe variances		for variances	Audit conclusion Fully, partially, or Not implemented		the in theno	Is the performance of the activity accurately reported in the annual performance reports- (Yes/No) no reasonsIf give	
-	UGX (‘000’)					UGX (‘000’)	UGX (‘000’)	annual performance report											
-Administration																			
-1381 District and Urban Admini stratio n	ofRenovati on District store		YES	District storerenovated	7,590	7,590	7,590	7,590	Districtrenovatedstore	0		NA		Fully implemented		No M&E report		Quarter report availed.4 not	
-Education Department					0	0	0	0											
-0781 Pre- Primary and		(0781 80 Classr oom	Yes	Construction of 1 block of 2 classrooms at	106,38 2	106,382	106,382	75,000	Construction of 1 block of 2 classrooms at		0		Fully implemented;		No M&E report		Quarter 4 report not availed.		
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-Variance Was
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-activity reported
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-on
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-periodic monitori
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-ng
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-reports- (Yes/No)
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-If give
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-reasons
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-22
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-Primary Educatio n	constr uction and rehabil itation )		Panykworo					Panykworo						
-		Construction of 1 block of 4 units teachers` house	102,92 3	102,923	102,923	94,616	Construction of 1 block of 4 units teachers` house	0	Fully implemented;		No M&E report	Quarter 4 report not availed.	
-		Partial construction of of 1 block of 2 classrooms at Kitenywalo PS	33,141	33,141	33,141	31,484	Partial construction of of 1 block of 2 classrooms at Kitenywalo PS	0	Fully implemented;		No M&E report	Quarter 4 report not availed.	
-0782 Seconda ry Educatio n	07828 0- Secon dary School Constr uction and Rehabi litation )	YES	of seed-Completion Palaro secondary school	1,455,6 90	1,455,690	1,455,690	481,690	-Palaro School constructed 0Seed	NA	Partially implemented;		No M&E report	Quarter 4 report not availed.	
-			and ofMonitoring, Supervision Appraisal capital worksQuarterly						and of worksQuarterly Monitoring, Supervision Appraisal capital reports	NA	Fully implemented;		Quarter 4 report not availed.	
-Health Department				0	0	0	0							
-0881 Primary Healthca re	(08815 5 Standar d Latrine Constru ctionPit	YES	Construction of 1 block of 4 stances drainable latrine Patiko HC IIIat	21,621	21,621	21,621	18,419	ofConstructed 1 block 4 stances drainable latrine Patiko HC IIIat	0	Fully implemented;	No M&E report		Quarter 4 report not availed.	
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-No M&E
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-report
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-	088180 Health Centre Constru ction and Rehabili tation	YES	Partial construction of standard OPD at Lapeta HC II phase 1	65,000	65,000	65,000	64,421	Partial construction of standard OPD at Lapeta HC II phase 1 done	0	Fully implemented;	No M&E report	Quarter 4 report not availed.	
-Roads and Engineering				0	0	0	0						
-0481 District, Urban and Commun ity Access Roads	Mainte nance of Distric t roads	YES	Routine mechanised maintainance- 42.5km	774,25 4	774,254	455,605	318,649	-33.4 km of district roads Routinely Mechanised	9.1	Partially implemented;	No M&E report	Quarter 4 report not availed.	
-			-Manual Maintenance 378.3km District roadsof of					-378.3km of District roads manual maintened for 2 months	0	Partially implemented;	No M&E report	Quarter 4 report not availed.	
-			equipment maintained and servcedRoads					Roads equipment maintained and servced	N/A	Partially implemented;	No M&E report	Quarter 4 report not availed.	
-	Road constr uction and rehabil	YES	Rehabilitation of 3.3 km Gulu PTC- Kidere road	126,94 0	126,940	121,788	5,152	3.3 km Gulu PTC- Kidere road rehabilitated	0	Fully implemented;	No M&E report	Quarter 4 report not availed.	
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-	itation												
-		YES	- Emergency works on Wii- Apaya stream	54,239	54,239	54,239	0	-Armco culverts installed	1	Not implemented;	No M&E report	Quarter 4 report not availed.	
-WATER				0	0	0	0						
-0981 Rural Water Supply and Sanitatio n	Design of Rural Growth centre water scheme	YES	Design of pipe water system and sanitation facilities at Cwero Growth Centre	50,950	50,950	50,950	0	water andPipe system sanitation facilities at Cwero Growth Centre Designed	NA	Fully implemented;	No M&E report	Quarter 4 report not availed.	
-	098183 Borehol e drilling and rehabilit ation	YES	-Drilling, casting and installation of 15 New bore holes the district	290,67 1	290,671	290,671	0	-15 New bore holes were Drilled, casted and Installed	0	Fully implemented;	No M&E report	Quarter 4 report not availed.	
-			- Assessment and rehabilitation of 25 Bore holes	160,73 0	160,730	160,730	0	assessed rehabilitatedboreholes and-25	0	Fully implemented;	No M&E report	Quarter 4 report not availed.	
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-25
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-Appendix II(a): Fleet Management
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-WORKS									
-S/n	Reg. No.	Make	Model/Ye ar	Type	Engine Model	Engine No.	Chassis No.	Remarks	
-1	LG0001 -030	CHANLIN G	713 (2012)	Motor Grader	CUMIN- 6BTAS	3y 40301	71300070	Running	
-2	LG0002 -030	JAIFANG	CA3120P1K 2Y(2012)	Damper Truck	CA611/125 Z1A2	51934960	CAC000906	Pending Repair	
-3	LG0003 -030	JMC ISUZU	JMC (2012)	D/Cabin Pick-Up	JX1023DJB	JX49301	13CHP21324	Pending Repair	
-4	LG0003 -09	KOMAT’S U	D53A-17 (1996)	Bull Dozer	6D125E-2	745090	82678	Under Repair	
-5	LG0002 -09	KOMAT’S U	GD511 A-1 (1992)	Motor Grader	GD95L	64064	G51A-10213	Grounded	
-6	UR0531	UKOMAT’S	WA180 (1992)	Wheel Loader	GD95L	93482	I2672	Running	
-8	UR 0590	MASSEY FUGAERS ON	MF 395 (1992)	Tractor	142LT	312339V4794	34269M6135	To be boarded off	
-9	S/N.CS4 31B	CATERPI LLAR	MW(1992)	Vibro Rollar	1XF	5711343A	1XF-0075	Pending Repair	
-10	UG 2035S	HINO	JD8CF (2015)	Bore Hole Service Truck	JD8CF	JD8CF 43177	JHDGT1JHP0X X18596	Running	
-11	UG 1830W	KOMAT’S U	GD6125(20 17)	Motor Grader	6D125	6D125-117292	KMTGDO28AH A001763	Running	
-12	UG 1929W	KOMAT’S U	WA250 (2017)	Wheel Loader	SAA6D102 FF-2	6D102- 26497752	KMTWA0207H A72905	Running	
-13	UG 2425W	SAKAI	SV520D (2017)	Vibrator Roller				Running	
-14	UG 2291W	FUSO	6D16 (2017)	Water Bowser	6D16-	A71562	FM657F- A45427	Running	
-15	UG 2558 W	FUSO	6D16(2017)	TruckDumper	6D16-	A71562	FM657F- A45427	Running	
-16	UG 2307W	FUSO	6D16 (2017)	Dumper Truck	6D16-	A70605	FM657F- A45226	Running	
-17	LG0146 -09	YAMAHA	9)DT125(200	Field M/Cycle	3HA	3HA-	L125S-	To Be Boarded Off	
-19	LG0094 -09	NISSAN HARD BODY	QD32 (2004)	D/Cabin Pick-Up	QD32	J84033	ADJ84000D05 3804	Grounded	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-20	LG0134 -09	NISSAN HARD BODY	QD32 (2004)	D/Cabin Pick-Up				Running	
-21	LG0008 -09	ISUZU TRUCK	FTS (1992)	Drilling Rig	6GB1		JAHFTS- 12HP8600012	Grounded To Be Boarded Off	
-24	LG0004 -030	JINCHEN G	JC125GY(	Sport M/Cycle	JC1566F			Grounded To Be Boarded Off	
-25	LG0005 -030	JINCHEN G	JC125GY	Sport M/Cycle	JC1566F			To Be Boarded Off	
-26	LG0137 -09	CHESS POOL EMPTIER	POOL TRUCK(200 0)			FC2WCA- 01467		Grounded	
-27	UFC 326C	YAMAHA	AG-125 (2020)	Field M/Cycle	E-121E	E121E-013133	LBPCE26W0H -0013138	Brand New	
-S/N	REG. NO	MAKE	MODEL/YE AR	Type	ENGINE MODEL	ENGINE NO	CHASIS NO	Remark	
-1	uek 300z	Honda	xl 125l	Sport	XL-125	JD21E- 2223237	LTMJD2194F5 304997	Running	
-2	UEK 305Z	HONDA	XL 125L	Sport	XL 125L	JD21E- 2222859	LTMJD2193F5 304764	Running	
-3	UEK 306Z	HONDA	XL 125L	Sport	XL 125L	JD21E- 2223151	LTMJD2195F5 304958	Running	
-4	UG5331 M	YAMAHA	DT 125	Sport	DT 125	3TT-216066	DEO2X- 093315	Running	
-5	UG 4761 M	YAMAHA	DT 125	Sport	DT 125	3TT-215036	DEO2X- 092287	Running	
-6	UG 5205 M	YAMAHA	DT 125	Sport	DT 125	3TT-215916	DEO2X- 093166	Running	
-7	UG 4691 M	YAMAHA	DT 125	Sport	DT 125	3TT-21479	DE02X- 092041	Running	
-8	UEF 135Y	Bajaj Boxer	BN100/150	Sport	BN100/15 0	DUZWFL44648	MDZA18AZ9F WL36338	Running	
-9	UDX 590Z	HONDA	XL 125	Sport	XL-125		LTMJD195C52 02684	Running	
-10	UG 4400M	Yamaha	AG 100	Field	AG-100	3HA-195719	3HA-195877	Running	
-11	LG 010- 030	Yamaha	DT 125	Sport	DT-125	3TT-178708	DE02X- 055957	Running	
-12	UED 544G	Bajaj Boxer	BN100/150	Sport	BN100/15 0	MD2A18AZ2E WL	DUZWEL5048 0	Running	
-13	uek 300z	Honda	xl 125l	Sport	xl 125l	JD21E- 2223237	LTMJD2194F5 304997	Running	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-14	UEK 305Z	HONDA	XL 125L	Sport	XL 125L	JD21E- 2222859	LTMJD2193F5 304764	Running	
-15	UEK 306Z	HONDA	XL 125L	Sport	XL 125L	JD21E- 2223151	LTMJD2195F5 304958	Running	
-16	UDX 220 Z	HONDA	XL 125	Sport	XL 125	JDZ1E - 2010718	LTMD2194C5 208041	Running	
-17	UDX 591 Z	HONDA	XL 125	Sport	XL 125			Running	
-18	UDX 722Y	HONDA	XL 125	Sport	XL 125	SDH152FM1-4	LTMJD2193C5 205261	Running	
-19	LG 0166-09	Yamaha	AG 100	Sport	AG 100	3HA-137592	3HA-137592	Running	
-20	UG 3889 M	SUSUKI	TF 125	Field	TF 125	TF125-145348	TF125- 145015	Running	
-21	LG0141 -09	YAMAHA	AG 100(2012)	Field	AG 100	3HA-158670	3HA-158906	Running	
-22	UBA728 Y	YAMAHA	DT125 (2008)	Sport	DT12Y	3TT-165451	DEO2X- 042704	Running	
-23	UBA729 Y	YAMAHA	DT-125 (2008)	Field	DT-125	3TT-16544	DEO2X-2705	Running	
-24	UAC753	HONDA	XL-125	Sport	XL-125	JC30E8 3500637	9C2JD20103R 500637	Grounded	
-25	UG 3430 M	HONDA	XL-125	Sport	XL-125	L125SE*55892 5S		Running	
-26	UG 3662M	HONDA	XL-125	Sport	XL-125	L125SE- 5594677	LI25SE- 5740530	Stolen	
-27	UG 1733 M	YAMAHA-	DT 125	Sport	DT 125	3TT-127457	JYAD02X72A0 04701	Stolen	
-28	UG 2385 M	YAMAHA	AG 100	Field	AG 100	3HA-117554	3HA-118159	Running	
-29	UG 2306 M	YAMAHA	AG 100	Field	AG-100	3HA-117145	3HA-117288	Running	
-30	UG 2592 m	YAMAHA	bmk-l80	Sport	BMK-180	ite47sne*0500 0214	ny4yxae*075t 000194	Grounded	
-31	UG 2466 M	YAMAHA	bmk- cy80	Sport	BMK-CY8O	IPE47FME*05 000451	XLY4XAE*065 T000431X	Grounded	
-34	UG 3617 M	YAMAHA-	MBK-CY 80	Sport	MBK-CY 80	4GC0600560	4GC059978	Under REPAIR	
-36	UG 2040 M	SUZUKI-	TF 125	Field		TF125-145348	TF-125 145015	Grounded	
-37	UG 0812M	YAMAHA-	AG 100	Field		3HA-075968	3HA- 0762E064	Grounded	
-38									
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-39	UG 3502 M	MARUTI	2006	Ambulanc e	GYPSY	613BBN- 41500233761 S		To Be Boarded Off	
-40	UG 3511 M	MARUTI	2006	Ambulanc e	GYPSY			To Be Boarded Off	
-41	UG 3550 M	Nissan	2008	D/ Cabin				To Be Boarded Off	
-42	UG 0440 M	Ford Ranger	2006	D/ Cabin				To Be Boarded Off	
-43	LG 0172-09	Land cruiser	2014	Ambulanc e				Running	
-44	UG 6490M	TOYOTA HILUX	2019	D/ Cabin		2GD0761340	AHTFB8CD80 3875541	(Running )	
-45		YAMAHA	AG-125 (2020)	Field M/Cycle	E-121E	E121E	LBPCE26W0H	Brand New	
-46		YAMAHA	AG-125 (2020)	Field M/Cycle	E-121E	E121E	LBPCE26W0H	Brand New	
-S/N	REG. NO	MAKE	MODEL/YE AR	Type	ENGINE MODEL	ENGINE NO.	CHASS NO	Remarks	
-1	UG- 0153G	TF125CC	2008	Field	TF-125	TF-125-	TF-125-	To Be Boarded Off	
-2	LG0139 -09	TOYOTA	2009	Bonet Truck		IHZ-0585890	JTEED- 71J70700305 8	Grounded	
-4	UG0241 Y	-	2000	Field	AG-100	UGA66-102	4GC060072	Grounded To Be Boarded Off	
-5	LG0033 -030	YAMAHA	-	Field	AG-100	3HA-159401	3HA-159746	Grounded To Be Boarded Off	
-6	LG0034 -030	YAMAHA	-	Field		3HA-145708	3HA-145462	Grounded To Be Boarded Off	
-7	UG2029 R	JAILING	2008	Sport	L-125CC	156FM1*2008 000	LAAJKJG- 680000715	Grounded To Be Boarded Off	
-8	UG2072 R	JAILING	2008	Sport	L -125CC	156FM1*2008 603	LAAJKJG- 80000629	Grounded To Be Boarded Off	
-9	UG1548 R	JAILING	2008	Sport	L-125CC	156FM1*2008 000716	LAAJKJG- 680000830	Grounded To Be Boarded Off	
-10	UG0572	H0NDA	XL/2010	Sport	L125CC	JD21E- 2010634	LTMJD2193C5 208130	Running	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-11	UG1549 R	JAILING	2008	Sp0rt	L-125CC	156FM1*2008 000595	LAAJKJG- 780000802	To Be Boarded Off	
-12	UG1274 R	JAILING	2008	Sport	L-125CC	156FM1*2008 000451	LAAJKJG- 880000683	To Be Boarded Off	
-13	LG0021 -030	YAMAHA	XTZ/2015	Sport	L-25CC	E3N2E042786	LBPE1790000 17854	Running	
-14	LG0023 -030	YAMAHA	XTZ/2015	Sport	L-125CC	E3N2E042854	LBPKE179000 017792	Running	
-15	LG0029 -030	YAMAHA	XTZ/2015	Sport	L-125CC	E3N2E042566	LBPKE179000 017846	Running	
-16	LG0031 -030	YAMAHA	XTZ/2015	Sport	L-125 CC	E3N2E042849	LBPKE179000 017794	Running	
-17	LG0032 -030	YAMAHA	XTZ/2015	Sport	L-125CC	E3N2E042836	LBPKE179000 017798	Running	
-18	LG0030 -030	YAMAHA	XTZ/2015	Sport	L-125CC	E3N2E042788	LBPKE17900S 0017851	Lost	
-19	UG1006 Y	YAMAHA	XTZ/2018	Sport	L-125CC	E3N2E-077857	LBPKE179000 026539	Running	
-20	UG0876 Y	HONDA	CG/2017	Sport	L-125CC	WH156FMI2	LWDPCJ1F9G 1005108	Running	
-21	UG040Y	TOYOTA	HIACE	Toyota	3L-	-	-	Head Quarter For Repair	
-22	UG0740 Y	YAMAHA	XTZ/2017	Sport		E3N2E064146	LBPKE179000 022295	Running	
-23	UG0473 Z	FORD	-2011	D/Cabin	T8963II		AFA1XXXMJ2T BE12088	To Be Boarded Off	
-24	UG0937 Z	TOYOTA HILUX	2018	D/Cabin			AHTKB3CD80 2624025	Running (New	
-		PRODUC TION							
-S/N	REG. NO.	MAKE	MODEL/YE AR	Type	EGINE MODEL	ENGINE NO.	CHASS NO.	Remarks	
-1	UG 2482A	YAMAHA	2017	Sport	XTZ-125	E3N2E-056238	LBPKE- 17900002105 9	Running	
-2	UG3279 R	YAMAHA	2018	Sport	XTZ-125	E3N2E-067522	LBPKE- 17900002362 1	New	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-3	UG3277 R	YAMAHA	2018	Sport	XTZ-125	E3N2E-067393	LBPKE- 17900002360 3	New	
-4	UG3276 R	YAMAHA	2018	Sport	XTZ-125	E3N2E-067499	LBPKE- 17900002361 3	New	
-5	UG2485 A	YAMAHA	2017	Sport	XTZ-125	E3N2E-056252	LBPKE- 17900002106 8	Running	
-6	UG2484 A	YAMAHA	2017	Sport	XTZ-125	E3N2E-056271	LBPKE- 17900002106 2	Running	
-7	UG2381 A	YAMAHA	2015	Field M/C	AG-100	3HA-208739	JYA3HA00002 09069	Running	
-8	UG0515 Z	HONDA XR	2011	Sport	XR-125			Gronded	
-9	UDX111	YAMAHA	2012	Sport	DT-125	3TT-0201743	DE02X- 0078994	Running	
-10	UDX169	YAMAHA	2012	Sport	DT-125	3TT-0200873	DE02X- 0078124	Grounded	
-								To Be Boarded Off	
-11	UDX135 Y	YAMAHA	2012	Sport	DT-125	3TT-0199570	DE02X- 0076821	Grounded	
-								To Be Boarded Off	
-12	UG0521 Z	HONDA	2011	Sport	XR-125	6616801	LTMJD19A5B5 2299562	Grounded	
-								To Be Boarded Off	
-13	UDX782 Z	YAHAMA	2012	Sport	DT-125	3TT-216689	DE02X- 093990	Running	
-14	UG3093 R	MITSUBI SHI L200	2014	D/Cabin	L 200			Running	
-15	UG0513 Z	HONDA	XR-125 (2012)	Sport	JC30E	6616785	LTMJDA19A8B 5229966	Running	
-16	UG0516 Z	HONDA	XR-125 (2012)	Sport	JC30E	6616745	LTMJD19AXB5 229984	Running	
-17	UG 0017Z	LAND ROVER	2000	Bonet Truck				Grounded	
-								To Be Boarded Off	
-	LG3253 -030	ISUZU	2016	D/Cabin					
-21	UG2785	TOYOTA	D/CABIN	D/Cabin	GUN125R	2GD0443797	AHTFB8CD60	Brand New	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-	A	HILUX					3871536		
-	UEV498 K	YAMAHA		Sport		E3N2E-081584	28604LBKEI790000	Brand New (Omara Ep.)	
-20									
-	UEV284 K	YAMAHA	2017	Sport		E3N2E-080207	28098LBKEI790000	Brand New (Anywar G.)	
-21									
-	UEV510 K	YAMAHA	2017	Sport		E3N2E-081668	28703LBKEI790000	Brand New (Lawach J.)	
-22									
-23	UEV335 K	YAMAHA	2017	Sport		E3N2E-079768	27835LBKEI790000	Brand New (Lanek Jp.)	
-24	UEV367 K	YAMAHA	2017	Sport		E3N2E-079761	27800LBKEI790000	Brand New Komakech J.)	
-25	UG2658 A	YAMAHA	2017	Sport		E3N2E-078189	26801LBKEI790000	Brand New (Opiyo A.)	
-26	UEV89O K	YAMAHA	2017	Sport		E3N2E-080023	27902LBKEI790000	Brand New (Acaye A.)	
-27	UEV892 K	YAMAHA	2017	Sport		E3N2E-080089	27854LBKEI790000	Brand New (Otema S.)	
-	REG. NO.	MAKE	MODEL/YE AR	Type	EGINE MODEL	ENGINE NO.	CHASS NO.	Remarks	
-S/N									
-1	LG0138 -09	TOYOTA	2008	D/Cabin	2KD-	2KD7491321	AHTFR22G40 60	Running	
-2	UG0393 E	IZUSU TFS	2003	D/Cabin	4AJ	654122	JAATFS544H W-7102203	To Be Boarded Off	
-3	UG1062 E	MISUBIS HI	1994	D/Cabin		4056-HN7447	VSM21-4625	To Be Boarded Off	
-6	UG1995 E	HONDA	2009	Sport	XL-125	L125E- 5603194	L125S- 5749040	To Be Boarded Off	
-7	UG3839 R	JAILING	2009	Sport	JL156FML	-09A345501	LAAAJKJG- 190001934	To Be Boarded Off	
-8	UG2840 R	JAILING	2009	Sport	JL156FML	-09A345501	LAAAJKJG- 190001935	To Be Boarded Off	
-9	LG0043 -030	ISUZU DEMAX	2016	D/Cabin	JR5G	4597423	RH4CDMM374 9-12A17	Running	
-10									
-	REG. NO.	MAKE	MODEL/YE AR	Type	EGINE MODEL	ENGINE NO.	CHASS NO.	Remarks	
-S/N									
-1	LG0020 -030	TOYOTA	2015	D/Cabin	3L	C-21BA59	AHTFR22E706 100974	Running	
-2	LG0008 -030	FORD RANGER	2014	D/Cabin				Under Repair	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-3	LG0006 -030	YAMAHA	2014	Sport	DT-125	3TT-		Running	
-4	UG3159 R	MITSUBI SHI	2015	D/Cabin				Running	
-5	LG0017 -030	YAMAHA	2014	Sport	DT-125	3TT-208280		Running	
-6	UDX082 Y	YAMAHA	2012	Sport	DT-125			Running	
-7	LG0007 -030	YAMAHA	2014	Sport	DT-125			Omoro District	
-8	LG0009 -030	YAMAHA	2014	Sport	DT-125			Running	
-9	LG0018 -030	YAMAHA	2014	Sport	DT-125			Stolen	
-10	LGOO1 9-030	YAMAHA	2014	Sport	DT-125			Court Bailiff	
-11	UG1239 R	FORD RANGER	2009	D/Cabin	2KD	-7495631	AHTFR22G80 60	Poorly Running	
-12	LG0039 -030	YAMAHA	2016	Sport	YBR-125			Running	
-13	LG0038 -030	YAMAHA	2016	Sport	YBR-125			Running	
-14	LG0037 -030	YAMAHA	2016	Sport	YBR-125			Running	
-15	LG0036 -030	YAMAHA	2016	Sport	YBR-125			Running	
-16	LG151- 09	YAMAHA YBR	2009	Ybr-125	YBR-125	E3D7E-017675	LBPKE- 390027769	To Be Boarded Off	
-17	UDF 754A	HONDA XL-125	2008	Sport	XL125	5591853	5737722	Running	
-18	LG0049 -030	SIMBER - 156	2019	Sport	156 FMI	2K090848	LB412Y53K00 90848	New ( Paicho Sub. Cty)	
-19	LG0136 -09	TOYOTA	2008	D/Cabin	2KD-			Planning Unit	
-									
-	REG. NO.	MAKE	MODEL/YE AR	Type	EGINE MODEL	ENGINE NO.	CHASS NO.	Remarks	
-S/N									
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-1	UG 1830W	KOMAT’S U	GD6125(20 17)	Motor Grader	6D125	6D125-117292	KMTGDO28AH A001763	Running	
-2	UG 1929W	KOMAT’S U	WA250 (2017)	Wheel Loader	SAA6D102 FF-2	6D102- 26497752	KMTWA0207H A72905	Running	
-									
-3	UG 2425W	SAKAI	SV520D(20 17)	Vibrator Roller				Running	
-4	UG 2291W	FUSO	6D16 (2017)	Water Bowser	6D16-	A71562	FM657F- A45427	Running	
-5	UG 2558 W	FUSO	6D16(2017)	TruckDumper	6D16-	A71562	FM657F- A45427	Running	
-6	UG 2307W	FUSO	6D16 (2017)	Dumper Truck	6D16-	A70605	FM657F- A45226	Running	
-
-
-
-
-Appendix II(b): Summary of Sale: Motorcycles
-
-S/N	Asset	No Of Assets	Costs	
-1	Motorcycles	04	400.000	
-2	Motor vehicles	16	84,027.340	
-3	Assorted scraps	-	1,500,000	
-	Grand total		85,927,340	
-
-
-
-
-Lot No	Asset	No Of Assets	Costs	
-1	BMK motorcycle	UG 2868 M	100,000	
-2	JIALING Motorcycle	UG 3300 M	50,000	
-3	BMK-L80 Motorcycle	UG 2869 M	100,000	
-4	YAMAHA Motorcycle	UG 3617 M	150,000	
-	TOTAL		400,000	
-
-
-
-
-Lot No	Asset	No Of Assets	Costs	
-6	Toyota Land Cruiser	LG 1492 M	7,100,000	
-7	Toyota Land Cruiser	LG 1064-09	8,000,000	
-8	Pick –up Nissan Hard Body Double Cabin	LG 0129-09	7,175,600	
-9	Isuzu Tipper Truck	UR O531	26,000,000	
-10	Suzuki Samurai	398 UZU	2,000,000	
-11	Pick –up Nissan Hard Body Double Cabin	UAJ 083 Z	2,000,000	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-12	Suzuki KB Double Cabin Pick-up		700,000	
-13	Toyota Hilux	LG 0069-09	860,000	
-14	Toyota Hilux		1,000,000	
-15	Suzuki Station Wagon	LG 0017-09	1,050,000	
-16	Toyota Hilux Double Cabin Pick- up	LG 0068-09	3,110,000	
-17	Toyota Hilux Double Cabin Pick up	LG 065-09	9,950,000	
-18	Tipper Truck Zeifang	LG 0063-09	5,627,740	
-19	Tipper Truck Zeifang	LG 0064-09	5,234,000	
-20	Bedford Truck		3,000,000	
-21	Bedford flat bed	UA 0180	1,220,000	
-22	Assorted scraps		1,500,000	
-	Sub-Total		85,527,340	
-			400,000	
-	Grand Total		85,927,340	
-
-
-
-
-Appendix III: Procurements- COVID-19
-
-Invoice Number	Paymen t Date	Suppli er	Description /Purpose	EFT / Check Number	Invoice Amount	Distribution Amount	Remarks	
-HEL/57/06 /20	18/06/20 20	Elvis Okello Roman son	Payment to facilitate e- meetings for COVID-19.	30057044	2,500,00 0	2,500,000	Procurement approved by contracts committee, Stores records posted.	
-HEL/85/06 /20	25/06/20 20	Onyayi Willia m Who	Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.	30515430	4,000,00 0	4,000,000	Procurement approved by contracts committee, Stores records posted.	
-HEL/86/06 /20	25/06/20 20	Aber J enifer	Payment for logistics for COVID-19 activities under COVID-19 funding	30515432	4,000,00 0	4,000,000	Procurement approved by contracts committee, Stores records posted.	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-HEL/85/06 /20	25/06/20 20	Elvis Okello Roman son	Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.	30515452	1,000,00 0	1,000,000	Procurement approved by contracts committee, Stores records posted.	
-HEL/86/06 /20	25/06/20 20	Muloya Felix	Payment for logistics for COVID-19 activities under COVID-19 funding	30515403	4,215,00 0	4,215,000	Procurement approved by contracts committee, Stores records posted.	
-HEL/86/06 /20	25/06/20 20	Anena Grace	Payment for logistics for COVID-19 activities under COVID-19 funding	30515442	4,000,00 0	4,000,000	Procurement approved by contracts committee, Stores records posted.	
-HEL/85/06 /20	25/06/20 20	Tabu Cosma s	Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.	30515443	4,000,00 0	4,000,000	Procurement approved by contracts committee, Stores records posted..	
-Total						23,715,000		
-
-
-
-
-S/N	Item Descriptions	Unit of	Quantity	Quantity	Unit Price	Value (UGX)	
-		Measure	Received	Issued			
-A	FOOD ITEMS						
-1	Posho-Maize Flour	Kgs	117,905	117,905	2,200	259,391,000	
-2	Beans-kg	Kgs	54,000	54,000	3,500	189,000,000	
-3	spicedcartonrice 36pkt per	Boxes	75	75	3,200	240,000	
-4	Rice-kg	Kgs	3,637	3,637	3,000	10,911,000	
-5	Corn Soya Blend-kgs	Kgs	1,782	1,782	3,200	5,702,400	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-6	Cooking Oil-Litre	Liters	1,834	874	7,000	12,838,000	
-7	Table salt -500g	Kgs	2,109	2,109	600	1,265,400	
-8	Baking Flour-Kg	Kgs	228	228	5,000	1,140,000	
-9	Baking Powder-carton	Ctns	4	4	500	2,000	
-10	Eggs-1 piece	Pcs	192	192	9,000	1,728,000	
-11	Silver Fish-Lacede-small fish-kg	Pcs	115	115	3,000	345,000	
-12	Sugar	Kgs	3,182	3,182	4,000	12,728,000	
-B	DISINFECTANTS					0	
-1	Laundry Bar Soaps-Blue (600-800g)	1	10,315	9,115	2,000	20,630,000	
-2	liquid soap in liters	Jerrycans	416	354	14,219	5,915,200	
-3	Alcohol-based HandSanitizer-20litres	Ltrs	14	10	122,000	1,708,000	
-4	Alcohol-based HandSanitizer- bottles	Bottles	641	613	14,000	8,974,000	
-5	Bathing Soap-Skin Guard- 55g	Cartons	2	2	2,000	4,000	
-6	Alcohol Swaps/Pads-100piece	Piece	40	40	3,500	140,000	
-7	Dettol Liquid Soap-250 ml	250ml	4	4	2,000	8,000	
-8	Hand Wash-moisturizer with Dispenser	500 ml	50	6	2,000	100,000	
-9	Disinfectant-no description -Liters	Ltrs	140	125	20,000	2,800,000	
-10	Sodium Hypochlorite3.5% Sltion	750 ml	666	666	10,000	6,660,000	
-11	Sodium3.5%Hypochlorite	250 ml	108	108	5,500	594,000	
-12	Sodium Hypochlorite 6% Solution	5ltrs	19	19	65,000	1,235,000	
-C	MEDICAL EQUIPMENTS					0	
-1	InfraredDigitalThermometer-	Pcs	52	47	650,000	33,800,000	
-2	Hand washingWith Stands And CansFacility	Set	518	417	35,000	18,130,000	
-3	SAMPLE Carriers	Pcs	12	6	55,000	660,000	
-4	Bottle Sprayer-1 Liter	Pcs	210	208	6,000	1,260,000	
-5	Small Radio-Leotec	Pcs	350	350	20,000	7,000,000	
-6	Basin-20ltr	Pcs	50	50	5,000	250,000	
-7	Jerry Can-5litres	Pcs	1,007	1,007	8,000	8,056,000	
-8	Bathing Bucket Plastic-10 Liters	Pcs	20	20	5,000	100,000	
-9	Sprayer-Manuel -16 Liters	Pcs	4	4	45,000	180,000	
-10	Dust Bin 240'950 Ltr)	Pcs	10	4	14,000	140,000	
-11	Sharp8ts (7.24)Container-Plastic	Pcs	7	-	5,000	35,000	
-12	Mega Phones	Pcs	44	44	75,000	3,300,000	
-D	PersonalEquipmentsProtective					0	
-1	InspectionPieceGlove-100	Pcs	600	47	1,000	600,000	
-2	Safety Goggle	Pcs	1,007	769	10,000	10,070,000	
-3	Aprons Disposables	Pcs	827	455	5,000	4,135,000	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-4	Face Shield-Disposable Protective	Pcs	1,048	76	5,000	5,240,000	
-5	Surgical Glove-Latex 7 1/2 =100 Pieces	Pcs	25	25	140,000	3,500,000	
-6	Examination Gloves-Medium	Pcs	356	287	2,000	712,000	
-7	Heavy Duty Gloves-1 Pair	Pcs	50	15	5,200	260,000	
-8	Surgical Masks	Pcs	57,530	56,500	500	28,765,000	
-9	Respirator N95	Pcs	570	490	2,200	1,254,000	
-10	Face Mask Ffp 1piece	Pcs	200	200	2,200	440,000	
-11	Cloth Masks-Ug	Pcs	259,493	252,113	1,000	259,493,000	
-12	Theatre Gown-Disposable 1 Piece	Pcs	182	167	20,000	3,640,000	
-13	Coverall-DisposablePiece1	Pcs	247	37	20,000	4,940,000	
-15	Suit Re-Usable - 1 Pices	Pcs	40	40	20,000	800,000	
-16	Ebola Pvc Boots-1 Pair	Pcs	52	29	4,000	208,000	
-E	Bedding Materials	Pcs				0	
-1	Blanket 4'x 6' 1 Piece	Pcs	60	60		2,100,000	
-2	Bed Sheet 4'x 6' 1 Piece	Pcs	80	80	20,000	1,600,000	
-3	Mattress 3 and 4 Inch	Pcs	140	140	85,000	11,900,000	
-4	Motorcycle -Honda Dt	No	2	2	11,000,000	22,000,000	
-5	Fuel	Ltrs	1,437.84		3,700	5,320,000	
-	TOTAL					983,947,000	
-
-
-
-
-Appendix V: Under Staffing
-
-APPROVED STAFF ESTABLISHMENT FOR GULU DISTRICT LOCAL GOVERNMENT					
-	Job Title	Approved	Filled	Vacant	
-	Officer Of The Chief Administrative Officer	3	2	1	
-	Administration Department	29	26	3	
-	Finance Department	14	12	2	
-	Planning Department	4	1	3	
-	Works Department	18	16	2	
-	Education Department	7	6	1	
-	Community Based Services Department	8	7	1	
-	Gulu Juvenile Centre/Remand Home	12	3	9	
-	Natural Resources Department	9	7	2	
-	Production Department	16	7	9	
-	Trade, Commerce, Industry and Local Economic Development Department	6	2	4	
-	Health Services Department	10	8	2	
-		136	97	39	
-	Approved Staff Establishment For Sub County Gulu District Local Government				
-	Job Title	Approved	Filled	Vacant	
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-1	Sub County Chief /SAS	6	6	0	
-2	Veterinary Officer	6	3	3	
-3	Agricultural Officer	6	6	0	
-4	Fisheries Officer	6	0	6	
-5	Community Development Officer	6	6	0	
-6	Assistant Animal Husbandry Officer	6	1	5	
-7	Assistant Agricultural Officer	6	0	6	
-8	Assistant Fisheries Development Officer	3	1	2	
-9	Assistant Entomological Officer	3	2	1	
-10	Senior Accounts Assistant	6	6	0	
-11	Accounts Assistant	6	6	0	
-12	Parish Chief	25	25	0	
-14	Office Typist	6	0	6	
-15	Office Attendant	6	0	6	
-	Sub-Total	97	62	35	
-	GRAND TOTAL	233	159	74	
-	PERCENTAGE	100%	68%	32%	
-
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reports/Gulu DLG Report of Auditor General 2021/Gulu DLG Report of Auditor General 2021.md

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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202021/img-6778.jpg)
-
-##### THE REPUBLIC OF UGANDA
-
-##### REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT
-
-**FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021**
-
----
-
-Table of Contents  
-List of Acronyms - iii  
-Opinion - 1  
-Basis for Opinion - 1  
-Key Audit Matters - 1  
-  1.0 Payroll Management - 1  
-Emphasis of Matter - 8  
-  2.0 Outstanding Payables (Deposits received) - 8  
-  3.0 Long Outstanding Receivables - 8  
-Other Matter - 8  
-  4.0 Implementation of the approved budget - 9  
-  5.0 Implementation of Uganda Road Fund (URF) - 15  
-  6.0 Follow up of implementation of prior year UGIFT projects - 16  
-FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION 17 7.0  
-  8.0 Payment of advances to personal Accounts - 18  
-Other Information - 18  
-Management Responsibilities for the Financial Statements - 19  
-Auditor’s Responsibilities for the Audit of the Financial Statements - 19  
-Other Reporting Responsibilities - 20  
-Report on the Audit of Compliance with Legislation - 20  
-Appendix 1: Non/ Underpayment of pension and gratuity - 22  
-Appendix 2: Delayed removal of staff from payroll - 25  
-Appendix 3: Un-authorised loans deductions - 26  
-Appendix 4: Delayed remittance of Deductions to UCLA/UBA - 27  
-Appendix 5: Delayed remittance of PAYE deductions to URA - 28  
-Appendix 6: Omission of Political leaders’ and commissioner’s gratuity from the computation of  
-PAYE - 29  
-Appendix 7: Payment of salaries, pension and gratuity off the IPPS - 30  
-Appendix 8: Inconsistencies between interface files and payroll registers - 32  
-Appendix 9: Evaluation of the achievement of planned out puts - 35  
-Appendix 10: NUSAF3 Inspections - 37  
-Appendix 11: Advances to Personal accounts - 38
-
----
-
----
-
-##### LIST OF ACRONYMS
-
-| ACDP | Agriculture Cluster Development Project |  
-|---|---|  
-| PRELNOR | Project for Restoration of Livelihood in Northern Region |  
-| AIA | Appropriation in Aid |  
-| CAO | Chief Administrative Officer |  
-| DLG | District Local Government |  
-| GoU | Government of Uganda |  
-| HR | Human Resource |  
-| INTOSAI | International Organization of Supreme Audit Institutions |  
-| ISSAIs | International Standards of Supreme Audit Institutions |  
-| LGFAM | Local Government Financial and Accounting Manual, 2007 |  
-| LGFAR | Local Government Financial and Accounting Manual, 2007 |  
-| LLG | Lower Local Governments |  
-| MAAIF | Ministry of Agriculture, Animal Industry and Fishery |  
-| PMU | Project Monitoring Unit |  
-| MDAs | Ministries, Departments and Agencies |  
-| MoFPED | District of Finance, Planning and Economic Development |  
-| MoGLSD | Ministry of Gender, Labour and Social Development |  
-| MoH | Ministry of Health |  
-| MoLG | Ministry of Local Government |  
-| NAA | National Audit Act |  
-| NTR | Non-Tax Revenue |  
-| NUSAF | Northern Uganda Social Action Fund |  
-| OAG | Office of the Auditor General |  
-| PDU | Procurement & Disposal Unit |  
-| PFMA | Public Finance Management Act |  
-| PFMR | Public Finance Management Regulations |  
-| PPDA | Public Procurement & Disposal of Public Assets |  
-| PBS | Program Budgeting System |  
-| PS/ST | Permanent Secretary / Secretary to the Treasury |  
-| TI | Treasury Instructions |  
-| TSA | Treasury Single Account |  
-| TSSA | Treasury Sub Single Account |  
-| UCF | Uganda Consolidated Fund |  
-| UgIFT | Uganda Intergovernmental Fiscal Transfers Program for Results |  
-| UGX | Uganda Shilling |  
-| UWEP | Uganda Women Empowerment Project |  
-| YLP | Youth Livelihood Program |  
-
-
----
-
-##### REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT
-
-**FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021**
-
-##### THE RT. HON. SPEAKER OF PARLIAMENT
-
-##### Opinion
-
-I have audited the accompanying financial statements of the which comprise the Statement of Financial Position as at 30 th June 2021, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
-
-In my opinion, the financial statements of Gulu District Local Government for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.
-
-##### Basis for Opinion
-
-I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements Section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
-
-##### Key Audit Matters
-
-Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters.
-
----
-
-As a result, I considered payroll management in LGs a Key Audit Matter and identified crosscutting risks including; unrealistic budgeting for employees and pension costs, under absorption of wage funds, delayed access to the payroll, over payment of salaries, non-payment of salary and pension arrears, among others.
-
-I analysed the approved budget and releases to Gulu District for salary, pension and gratuity in the period under review, as shown below;
-
-##### Table showing Breakdown of Gulu DLG Budget and releases for the year
-
-| **Category** | **Initial budget (UGX) (Bn)** | **Revised budget (UGX) (Bn)** | **Amount released (UGX) (Bn)** | **%age funding received** |  
-|---|---|---|---|---|  
-| Salary | 17.978 | 18.270 | 17.978 | 97.4 |  
-| Pension | 3.418 | 3.418 | 3.418 | 100 |  
-| Pension arrears | 0.462 | 0.462 | 0.462 | 100 |  
-| Gratuity | 0.798 | 0.798 | 0.798 | 100 |  
-| **Total** | **22.656** | **22.948** | **22.656** | **98.7** |  
-
-
-The wage and Pension Pay roll of UGX. 22.948 constituted 53.6% of the District’s budget
-
-## for 2020/2021 of UGX.42.3Bn.
-
-I am aware that the Covid-19 Pandemic continues to significantly affect the implementation of payroll management activities. A number of districts did not carry out planned recruitments resulting into huge unspent balances.
-
-### Based on the audit procedures performed, I made the following significant audit findings;
-
-| **No** | **Observations** | **Recommendations** |  
-|---|---|---|  
-| 1.1 | **Budgeting for Salary, Pension and Gratuity**  i) **Submission of wage estimates**  Paragraph 2.2 of the Establishment Notice No. 2 of 2019, required LGs to submit salary, pension and gratuity estimates for the subsequent year to Ministry of Public (MoPS) by the 30 th of September of the previous year.  I noted that the District delayed to submit wage estimates to MoPS, as required. The submission was made on 14 th January 2020 which is 106 days after the required date.  This may lead to wage shortfalls/over provision due to lack of clarity and analysis of wage estimates by MoPS.  The Accounting Officer attributed the delayed submission to the health condition of the Head of Human Resource Management Sector, whose absence created a gap in the sector. | I advised the Accounting Officer to always submit wage estimates to MoPS by 30 th September of the preceding year. |  
-| 1.2 | **Payment of Salaries, Pension and Gratuity**  i) **Absorption of Funds**  I reviewed funds absorption and noted that UGX.17.686 billion (81%) was spent out of the total receipts of UGX.22.656 billion, resulting in an unabsorbed balance of UGX. 4.97 billion.  The unabsorbed balance was subsequently swept back to the consolidated fund account. | advise  the Accounting  Officer MoPS and MoFPED to reconcile the district payroll with the wage bill always provided and released to the I |  
-
-
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-
-|| **Refer to the table below;** **Approved**  **Estimates**  **(A)** (UGX ’bns) (UGX ’bns)** **Releases/ Warrant (B)** 18.270 4.678 17.978 **4.678** **Expendi ture(C)** **Unspent (B-C)** **(UGX ’bns)** 14.566 3.120 **(UGX ’bns)** 3.412 1.558 **% absorpti on** 81 66.7 **22.948 22.656 17.686 4.97 78** Wage Pensio/ Gratuity **Total** under absorption of funds, denied the use of funds for other deserving service delivery areas.  The Accounting Officer explained that the under absorption was caused by excess funds released/warranted to the district. The |<|<|<|<|<|<|<|<|<|<|<|<| district to remove the excess funds released to the District over the years. |  
-|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
-||^|<|<|<|<|<|<|<|<|<|<|<|<|^|  
-||^|<|<|<|<|<|<|<|<|<|<|<|<|^|  
-| Wage |^|<|<|<|<|<|<|<|<|<|<|<|<|^|  
-| Pensio/ Gratuity |^|<|<|<|<|<|<|<|<|<|<|<|<|^|  
-| **Total** |^|<|<|<|<|<|<|<|<|<|<|<|<|^|  
-| under absorption of funds, denied the use of funds for other deserving service delivery areas.  The Accounting Officer explained that the under absorption was caused by excess funds released/warranted to the district. The |^|<|<|<|<|<|<|<|<|<|<|<|<|^|  
-|| ii) **Under payment of pension/ gratuity**  A review of the pension payroll data and IFMS payments, revealed variances between amounts on the payroll and payments to individual pensioners, leading to under payments of UGX.0.300 bn, contrary to article 254 (1) & (3) of the 1995 constitution (as amended). **Details in Appendix 1.**  The underpayment of pension and gratuity negatively affect wellbeing retirees/ or their dependants.  The Accounting Officer attributed this to various reasons ranging from delayed submission of letters of Administration by the beneficiaries to incorrect supplier and bank account numbers. |<|<|<|<|<|<|<|<|<|<|<|<| I advised the Accounting Officer to ensure  that pension/gratuity  is accurately paid. |  
-|| iii) **Payment of non-existent pensioners**  UGX.987,066 was paid to one (01) purported pensioner that was neither on the IPPS payroll register nor possessed the necessary documentation to support the existence, contrary to Section (L - b) (2) of Uganda Public Service Standing Orders, 2010. Sn Supplier No **1.**  869976 Name Of Staff David Oyet Tidy Amount  987,066 Pension availed Remarks  file not led to loss of funds to Government and over statement of pension expenditure.  The Accounting Officer explained that Mr. David Oyet Tidy is not a pensioner of Gulu District; and that management was still trying to trace how the officer was paid as a pensioner on Gulu district site. This |<|<|<|<|<|<|<|<|<|<|<|<| I advised the Accounting Officer to recover funds from the purported pensioner. |  
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-|^|^|<|<|<|<|<|<|<|<|<|<|<|<|^|  
-|^|^|<|<|<|<|<|<|<|<|<|<|<|<|^|  
-|| iv) **Wrong computation of Gratuity**  Paragraph (L-d) (3) provides that a public officer has an option to receive all his or her pension as an annuity or to commute a third (1/3) of his or her pension for a 15-year period and receive it as a lump sum at retirement. re-computation of gratuity benefits, I noted that the District had wrongly computed gratuity benefits for 01 pensioner although payment of UGX.8,351,004 was fully effected within the year under review. Through |<|<|<|<|<|<|<|<|<|<|<|<| I advised the Accounting Officer to recover  the overpayment from the pensioner. |  
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-| However, the Human resource officer confirmed that the correct annual salary of the one (01) pensioner as per the salary structure is UGX. 2,844,832 and the length of service 285 months. If calculated correctly then the CPG amount should have been UGX. 7,101,771 instead of UGX. 8,351,004 leading to an overpayment of UGX. 1,249,233.  This was attributed to error in the computation of the gratuity. |<|<|<|<|<|<|<|<|<|<||  
-|---|---|---|---|---|---|---|---|---|---|---|---|  
-| v) **Delayed deletion of staff from payroll**  Section B-a (12) of the Uganda Public Standing Orders, 2010 requires the payment of salary to public officers to be stopped immediately they cease rendering services to Government under whatever circumstances, including death.  I noted that UGX. 39,616,954 was paid to 11 staff who had either retired, transferred, absconded or died as detailed in **appendix 2.**  These were payment for services not rendered to the District resulting in loss of funds to Government.  The Accounting Officer attributed  to; non- validation status, inconsistencies in dates of birth, on IPPS and National IDs and the conditions set by the MoPS for correction of date of birth is so difficult to fulfil for pensioners who were recruited in service long time. this |<|<|<|<|<|<|<|<|<|<| I advised the Accounting Officer to ensure  prompt removal of staff from the payroll. |  
-|^|<|<|<|<|<|<|<|<|<|<|^|  
-| **Management of Payroll Deductions**  i) **Over/Under remittance of deductions**  Section B-a (17) requires a public officer’s individual contractual obligations such as hire purchase, loan, and contributions to saving schemes, trade unions and staff associations to be deducted from his or her salary, in accordance with the regulations. noted that whereas UGX.3,908,218,081 was deducted from employees’ salaries to be remitted to different beneficiaries, UGX.3,916,669,698 was remitted, leading to an over/under remittance of UGX.13,319,747 and UGX.4,868,130 respectively as shown in the table below.  Sn Beneficiary Deduc  tion  code Payroll Deduction amount (UGX) Amount remitted as per IFMS (UGX) Variance **Over remittance (UGX)** **Under remittance (UGX)** 249 2,715,103,934 2,728,423,681 13,319,747 257  482 250 43,850,113  40,236,432 1,078,249,034  1,077,084,585 71,015,000  70,925,000 3,613,681 1,164,449 90,000 0 0 0 **3,908,218,081 3,916,669,698 13,319,747 4,868,130** over remittance was caused by error leading to overstatement of expenditure.  The under remittance was caused by recovery for previous period 2019/2020, created obligation of UGX.4,868,130 at the year-end which may result in fines and penalties. **1. 2. 3.** **4.** URA UNATU UBA LST (District revenue collection account) **Total** I 1.3 The |<|<|<|<|<|<|<|<|<|<| advised  the Accounting Officer to recover  the overpayment  and ensure that funds are remitted as top ups to whose underpaid. I |  
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-
-|| The Accounting Officer acknowledged the issues of overpayment and further explained that underpayment was due to validation challenges during data capture. ||  
-|---|---|---|  
-|| ii) **Un-authorised loans deductions**  Section 2.1.2 & 2.1.4 of the service agreement between the Government (MoPS) and Uganda Consumer Lenders' Association/Uganda Bankers' Association requires a letter of undertaking for each Government employee before making an employee reservation on the PDMS.  In addition, only deductions consented to by employees, in writing, should be submitted to the MoPS for timely monthly payroll processing or as advised by the employer.   I noted that the District made unauthorised loan deductions totalling UGX. 15,490,451. The deductions were from 42 employees that neither had letters of undertaking nor existed in the “active deduction” or the “my approval” reports on the PDMS-Payroll Deduction Management System, operated by PCA-Payroll Consults Africa as shown in **Appendix** **3.**  There is a risk of making deductions from staff that have no loans, which defrauds them of their hard earned funds.  The Accounting Officer did not provide response on the issue. | I advised the Accounting Officer to ensure that all loan applications are always backed by letters of undertaking and are approved through the PDMS. |  
-|| iii) **Delayed remittance of deductions to UCLA/UBA**  Paragraph 4.6.1 of Establishment Notice No. 2 of 2019 requires payroll deductions to be remitted concurrently with salary payments.  I noted that the District made payroll deductions but did not remit concurrently with the salary payments in 11 out of 12 months. On average, it delayed by 25.3 days, as shown in **appendix 4.**  Delayed remittance of deductions to UCLA/UBA could lead to delays in up- dating loan status with the various financial institutions causing un-necessary default charges on employees.  The Accounting Officer acknowledged the issue and pledged to ensure timely/concurrent remittances. | that I advised the Accounting Officer to ensure  all deductions  to UCLA/UBA  are remitted concurrently with salary payments. |  
-|| iv)  **Delayed remittance of PAYE deductions to URA**  Section 123(1) of the Income Tax Act, 1997 (as amended) requires withholding agents to URA any tax that has been withheld or that should have been withheld within fifteen days after the end of the month in which the payment subject to withholding tax was made by the withholding agent.  I noted delays in the remittance of PAYE deductions to URA ranging from 1 – 31 days, as shown in **appendix 5.** Delayed remittance of PAYE attracts fines and penalties from the Revenue Authority.  The Accounting Officer acknowledged the issue and pledged to ensure timely/concurrent remittances. | I advised the Accounting Officer to ensure  all deductions to URA are remitted concurrently with salary payments. that |  
-|| v) **Non deduction of PAYE from political leaders**  I noted that the District did not subject political leaders’ gratuity totalling to UGX.36,733,861 to the computation of PAYE in IPPS, leading to an under deduction of UGX.11,003,344, contrary to section 19(1) (a) of the Income Tax Act. Details are shown in the **appendix 6.** | I advised the Accounting Officer to ensure that political leaders’ gratuity is subjected to tax by including in the gross taxable income when |  
-
-
----
-
-|| This denies Government the would be revenue.  The Accounting Officer explained that the computation of PAYE on persons on payroll had solely been the responsibility of the Ministry of Public Service. The district receives a finalized payroll register report and the interface file for payment detailing all deductions to be paid; however, management pledged to consult further with the MoPS to avoid re-occurrence of the omission. |<|<|<|<|<|<|<|<|<|<|<|<|<|<|<|<| computing PAYE. |  
-|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
-| 1.4 | Month payroll was accessed Estimated variance in days Estimated variance in weeks **Access to Payrolls**  i) **Delayed access to Salary Payroll**  Section B-a (11) of the Uganda Public Standing Orders, 2010, requires Accounting Officers to ensure that Public Officers access the payroll within four (4) weeks from date of assumption of duty.  I noted that two (02) newly transferred employees delayed to access payroll, with delays ranging between 4-8 weeks, as shown in the table below;  Audit  remarks Employee Name Assumptio n date Employe e ID S n 1\. 942244 2\. 187574 Total Average Charles Ocan Ray Sam Ojok Omara 14/04/202 1 14/4/2021 6/30/2021 6/30/2021 31 61 92 46 4 8 12 6 Delayed Delayed access to payroll leads to demotivation of the affected staff and accumulation of salary arrears.  The Accounting Officer explained that the two officers transferred their services to the district, but failed to notify the district of their transfer in time. Delayed |<|<|<|<|<|<|<|<|<|<|<|<|<|<|<|<| I advised the Accounting Officer to ensure that newly transferred  staff promptly access the payroll  are subsequently paid. and |  
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-|^| ii) **Delayed access to Pension payroll**  Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted.  I noted that 05 pensioners delayed to access the pension payroll, with delays ranging between 01-6 months, as shown in the table below;  **Estimated**  **variance** in days** **Month payroll was accessed** **Retirement date/death date** **Employee Name** **Audit remarks** **Employe e ID** **Sn** 312337 Albert Ocaya 25/10/2020 31/03/2021 16/10/2020  31/03/2021 121 121 Delayed Delayed 1. 2. 3. 4. 272440 273075 273552 Kilama,  Joseph  Awor, Mary Langol  Okech, Richard  Lakot, Joyce Rev 9/1/2021 31/03/2021 31 Delayed 09/10/2020 31/05/2021 182 Delayed 5\. 661820 10/03/2020 31/10/2020 184 Delayed **Total Average** **639 42.6** access to the pension payroll leads to poor wellbeing of the affected retirees as well as accumulation of pension arrears.  The delay to pay the above pensioners was caused by delayed submission of documents by pensioners. Delayed |<|<|<|<|<|<|<|<|<|<|<|<|<|<|<|<| I advised the Accounting Officer to ensure that pensioners promptly access the payroll  are subsequently paid. and |  
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-|| The Accounting Officer explained that the affected pensioners had died and their families failed to avail names of administrators on time and some estates had over stayed for 15 years on the pension payroll after which their payment were stopped as per the Pension Act. ||  
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-| 1.5 | **Internal Control Weaknesses** ||  
-|| i) **Monthly wage, pension and gratuity performance analysis and** **remittance of quarterly returns to MoPS**  I noted that the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS, contrary to Paragraph 2.1 of Establishment Notice No. 1 of 2020. led to accumulations of arrears and under absorption of wage, pension and gratuity budget. Accounting Officer attributed this to the Human Resource Management sector was unable to undertake monthly wage, pension and gratuity performance analysis returns on the payroll to MoPS because of the health condition of the head of the sector, whose absence created staffing gap in the sector. This The | I advised the Accounting Officer to ensure that monthly wage, pension and gratuity performance analyses  are undertaken and that quarterly returns on payroll are submitted to MoPS. |  
-|| ii) **Payments of salaries, pension & gratuity off IPPS**  Paragraph 4.5 of Establishment Notice No. 2 of 2019 requires the responsible officer to pay for only salaries, pension and gratuity processed through IPPS. From a comparison of the payroll register and IFMS payment file. noted that 16 staff and 05 pensioners were paid a total of UGX. 114 million off the IPPS, as shown in **Appendix 7.** control weakness creates an opportunity for payment of salaries and pension to non-eligible persons, hence loss of funds to Government.  The Accounting Officer explained that:-  1\. Mr. Opwonya Eric Mark Kafunzi is an employee who was being paid salary from Uganda Road Fund off the payroll.  2\. The interim chairpersons of the newly created Sub Counties had not been loaded on the IPPS; hence being paid off the IPPS. I This | I advised the Accounting Officer to ensure that salaries, pension and gratuity is processed and paid through the IPPS. |  
-| 1.6 | **System related challenges**  i) **Inconsistencies between MoPS and entity payroll registers**  I observed that there were variances of UGX.35,994,412 between the figures in the MoPS IPPS and entity payroll register, as shown in **appendix 8.**  The above undermines the integrity of the IPPS system and there is risk of manipulation and misappropriation of salary/pension funds due to lack of reconciliatory controls between the entity information and IPPS master data at MoPS.  The Accounting Officer attributed the inconsistencies to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS due to validation challenges; hence, inconsistencies in the information on IPPS and NIS. | I advised the Accounting Officer to ensure that the entity IPPS payroll registers are consistent with MoPS payroll data. |  
-|| ii) **Effectiveness and reliability of the IPPS/NID interface**  I  the staff/pensioner/beneficiaries’ verification interface and noted the following; reviewed the effectiveness and reliability of IPPS/NID  There was adequate sensitization and training in the use and navigation of the system. | I advised the Accounting Officer to liaise with MoPS to ensure  effective verification of the IPPS |  
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-- System was not reliable and effective as it does not generate and NID interface is information such as photographs and dates of birth from NID.  
-carried.
-- Operational challenges were encountered such; as unreliable network and failure in generating information from the NID system.
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-The ineffectiveness of the system may affect the integrity of the IPPS payroll. The Accounting Officer explained that this mandate lies with the MoPS.
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-##### Emphasis of Matter
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-Without modifying my opinion, I would like to draw the readers’ attention to the following matters which have been disclosed in the financial statements of the District;
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-##### 2.0 Outstanding Payables (Deposits received)
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-A review of the statement of financial position on page 19 of the financial statements revealed that the district had outstanding payables of UGX.1.211 bn (Deposits received UGX.1.100 bn and Trade creditors of UGX.0.111bn) by the end of the year. A detailed review of the categorization and aging of the payables in note 24 on page 36 of the financial statements revealed that out of the outstanding payables, UGX.0.95 bn relate to the previous financial years.
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-These long outstanding payables may lead to litigation costs due to non or delayed settlement.
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-I advised the Accounting Officer to prioritize full settlement of the long outstanding payables.
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-##### 3.0 Long Outstanding Receivables
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-Included in the statement of financial position on page 11 of the Financial Statements is a long outstanding debtors amount of UGX.2.063 bn (Accrued revenue UGX.0.985 bn and Advances (YLP & UWEP) UGX.1.078 bn). However, there was no evidence that management made any effort to enforce recoveries. There is a risk that these funds may become uncollectible leading to a financial loss to the entity.
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-Receivables represent an idle asset that denies the Council the opportunity to utilise the funds to implement planned activities.
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-##### 4.0 Implementation of the approved budget
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-A review of the district’s approved work plans and budgets revealed that the Gulu District had an approved budget (revised) of UGX.42.3Bn, out of which UGX.30.9Bn was warranted/ availed by the end of the financial year. The total expenditure for the year was UGX.26.5Bn out of which UGX.18.9Bn 1 was spent on non-service delivery activities, such as employee costs and transfers to other units (i.e. Town-councils, sub-counties, schools), implying that only UGX.7.6Bn was available for direct implementation of service delivery outputs.
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-Base on procedures undertaken, I made the following significant observations.
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-| **No** | **Observation** | **Recommendation** |  
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-| 4.1 | **Existence of Strategic plans that are aligned to NDP-III**  Paragraph 5 of the budget execution circular for financial year 2020/2021 states that over the years the alignment of Government Budgets with the NDP has been poor and needs to be improved. Therefore, Accounting Officers must ensure that all activities for the Financial Year 2020/2021 are aligned with NDP III and implemented accordingly.  This being the first year of implementation of the NDP-III, the entity was expected to prepare and approve a strategic plan that was aligned to NDP III. It is from this strategic plan that the annual plans would be based in order to achieve the objectives of NDP-III. noted that the entity had prepared and submitted the strategic plan to NPA and has been sent back for necessary corrections and awaiting approval at the time of audit. is a risk that activities implemented during the financial year 2020/2021 were not aligned to the NDP-III which negatively affects the achievement of NDP-III objectives. The Accounting Officer explained that the District had a draft strategic plan i.e. District Development plan III which was submitted to NPA for review. NPA has since returned the draft and management is incorporating the comments of NPA and a final Draft will be approved by council by the time of laying on table of the Budget for FY 2022/23. I There | the I advised the Accounting Officer to ensure approval of  strategic plan that is aligned to NDP-III to facilitate  the achievement of the NDP objectives. |  
-| 4.2 | **Revenue Performance** ||  
-| 4.2.1 | **Local Revenue (LR) Performance** I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.1.702Bn during representing (42.6%) performance. The shortfalls in Local Revenue collections of UGX.0.986Bn (57.4%) were recorded in Local Service Tax, Land Fees, Business Licence, other tax revenues and rent. the year but collected UGX.0.725Bn in NTR collections at vote level result in aggregate revenue shortfalls at treasury level which negatively affects the implementation of Shortfalls | advised the Accounting Officer to follow up Local revenue  not collected  from UNRA. I also advised  the Accounting Officer to initiate measures I |  
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-|| Accounting Officer explained that the Covid-19 pandemic impact that slowed down the economy and failure to collect compensation from UNRA for the District property affected by construction of OLWIYO to Sir Samuel Baker Road. planned activities at a Government-wide level. The |<|<|<|<|<|<|<| aimed at enhancing local  revenue collection. |  
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-| 4.2.2 | **Transfers from other Government Units/Other Government** **Transfers**  The entity budgeted to receive UGX.8,937,648,668 as transfers from other Government Units out of which UGX.1,810,996,737 was received representing 20.3% performance as shown in the details below. S/ NO Revenue Source Approved Budget” (UGX) Total Receipts (UGX) Variance (UGX) 600,000,000 10,000,000 564,487,837 13,452,948 35,512,163 -3,452,948 920,969,000 9,844,000 465,339,440 7,063,319 455,629,560 2,780,681 50.5 71.8 %Per forma nce 94 135 0 0 3 50,000,000 0 0 577,190,074 50,000,000 -577,190,074 559,926,000 17,102,400 542,823,600 50,000,000 40,960,000 9,040,000 81.9 6,736,909,000 75,882,052 6,661,026,948 1.1 to NUSAF  Support PLE-UNEB  URF  Uganda  Women Entrepreneursh ip  Program (UWEP)  YLP  UGFIT Unspent Balances  Project  for Restoration of Livelihood in Northern Region (PRELNOR) Neglected Tropical Diseases (NTDs) Agriculture Cluster Development Project (ACDP) Covid-19 (MPs fund)  **Total** 10 0 49,518,667 -49,518,667 0 **8,937,648,000 1,810,996,737 7,126,651,263 20.3** **Extract from Q4 budget performance report & quarterly releases** Revenue shortfalls affect the implementation of planned activities. The Accounting Officer explained that; The Ministry (MAAIF) under the ACDP programme issued the District with change of management of the development component of the programme that would then be implemented by the ministry which caused a shortfall of UGX.6.60 Billion. 1 2 3 4 5 6 7 8 9  **Note:** |<|<|<|<|<|<|<| advised  the Accounting Officer to always to roll over the affected program to the  subsequent period. I |  
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-|  The implementation modalities for YLP also changed causing further shortfalls.   Project for Restoration of Livelihood in Northern Region  (PRELNOR) under-performances were attributed to deductions by PMU. |<|<|<|<|<|<|<|<||  
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-| **Performance from external financing**  The entity budgeted to receive UGX.3,254,000,000 as external/donor financing out of which UGX.196,516,003 was received representing 6.4% performance as shown in the details below. 4.2.3 318,000,000 80,000,760 237,999,240 25.1 %Per forma nce Donor Approved Variance Budget” (UGX) Total Receipts (UGX) 368,000,000 43,352,736 324,647,264 11.8 165,000,000 31,450,000 133,550,000 19 30,000,000 40,969,000 -10,969,000 136.6 158,000,000 74,629,314 83,370,686 47.2 2,215,000,000 0 2,215,000,000 0 **3,254,000,000 196,516,003 2,983,598,190** shortfalls affect the implementation of planned activities. The Accounting Officer explained that the underperformance in external financing was due to roll over of USAID program by the funders. United Nations Children Fund (UNICEF) United Nations Population Fund  (UNPF) Global fund for HIV, TB and Malaria World Health Organisatio n (WHO) Global Alliance for Vaccines and Immunizati on (GAVI) United States Agency Internation al Developme nt  (USAID) **Total** for S/ n 1 2 3 (UGX) Revenue |<|<|<|<|<|<|<|<| advised the Accounting Officer to ensure that unimplemented projects are rolled over to the subsequent year and implemented accordingly. I |  
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-| 4.3 | **Unremitted off -budget receipts** Paragraph 29 of the Budget Execution Circular for the Financial year states that in the event that an external agency provides funds in the course of implementation of the budget or any funds remain unspent at the expiry of an appropriation, these must be declared and a supplementary issued in line with the Public Finance Management Act 2015. noted that Gulu District received off-budget financing to a tune of UGX.249,984,529 directly from Enable-USAID funded project and Bank of Uganda for undertaking activities which was never declared to the Treasury and as such no supplementary appropriation was issued as guided by the PS/ST. **Details shown in table below;** **Entity Source Amount (UGX)** **Remarks** Gulu District Gulu District **Total** Enable-USAID Bank of Uganda 209,984,529 Not recognised 40,000,000 Not recognised **249,984,529** financing distorts planning, may result in duplication of activities and is also contrary to the Public Finance Management Act 2015. The Accounting Officer explained that the non-compliance was due to direct remittance of the funds by the funders to the beneficiary institutions. However, performance agreements for each health facility under RBF –result based financing was signed. I Off-budget |<|<|<|<|<|<|<|<|<|<| I advised the Accounting Officer to always adhere to the provisions of the law. |  
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-| 4.4 | **Absorption of funds** Out of the total receipts for the financial year of UGX.30.965Bn, UGX.26.047Bn was spent by the entity resulting in an unspent balance of UGX.4.918Bn (84.1%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. Refer to table below; Year 2020/21 EST (UGX RELEASE (UGX) (bns) APP  (B) (A)  (bn) Expenditure (C)  billions) (UGX Unspen t (B-C) (UGX billions) % absorption 42.284 30.965 26.047 4.918 84.1 absorption of released funds results in non-implementation of planned activities and negates the purpose for which funds were disbursed. The funds were meant for activities that were not fully implemented by the end of the financial year and these include; 1\. Non-recruitment of staff due to the fact the District Service Commission members' tenure expired. Under |<|<|<|<|<|<|<|<|<|<| I the advised the Accounting Officer to make a follow up of  unspent funds and ensure they are re-voted to undertake the recruitment  exercise  and rehabilitation and construction of the schools. |  
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-| 2\. UGIFT fund meant for the Rehabilitation of Sir Samuel Baker School whose contractor was not contracted by MoES and Construction of Palaro Seed Secondary School whose contractor performed poorly The Accounting Officer attributed the under absorption of released funds to COVID-19 pandemic which affected the recruitment process coupled with the absence of the District Service Commission whose membership would not warrant the recruitment process to be completed. |<|<|<|<|<|<|<|<|<|<||  
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-| **Quantification of outputs/activities**  The Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. 4.5 of the two (2) outputs with a total of five (5) activities and expenditure of UGX.0.93Bn sampled for assessment I reviewed the extent of quantification of outputs and activities and noted the following;  One (1) output with a total of three (3) activities and expenditure worth UGX.0.304Bn were fully quantified. That is, all the three (3) activities (100%) within these outputs were clearly quantified to enable assessment of performance.  One (1) output with a total of two (2) activities and expenditure worth UGX.0.629Bn were insufficiently quantified. I observed that out of the two (2) activities, one (1) activity (50%) was quantified while one (1) activity (50%) was not clearly quantified to enable assessment of performance. of **Table showing Extent of Quantification by activities** Summary of Performance by Outputs  Category  No.  outputs  of  out  puts  sam  pled Activity details-Analysis Total No. of  no of Fully  activit Quant  ies in ified  the  activit  outpu ies  ts % propo rtion to total expen diture % of total out- puts sampl ed No of activit ies  not fully quanti fied Expen diture UGX (Bn) Fully quantified outputs 2 Insufficiently quantified outputs 3 Outputs 4 not quantified Total 1 1 0 2 50% \*\* 50% \*\* 0% \*\* 100 0.304 32.7 % 0.629 0 0.933 67.3 % 0% \*\*\* 100 3 2 0 5 3 1 0 4 0 1 0 1 % of quantifi cation  of activitie s categor y  output 100% per of 50% \*\*\*\* 0% Out |<|<|<|<|<|<|<|<|<|<| advised the Accounting Officer to follow up on the unreleased funds and also ensure outputs  and activities  are quantified during the budget process. I |  
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-| I observed that in cases where outputs were not quantified at all, management reported performance in a generic manner such as; Biology, Physics, Chemistry, ICT School equipment without specifying number/quantities achieved. to plan and report on the quality/quantity of activities implemented renders it difficult to establish the reasonableness of costs for each planned output which curtails effective accountability. I could not ascertain the level of achievement of these outputs. Accounting Officer acknowledged the issue and pledged to follow up the unreleased funds to ensure pending activities are worked on. Failure The |<|<|<|<|<|<|<|<|<|<||  
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-| **Implementation of Quantified outputs**  I assessed the implementation of one (1) output that was fully quantified with a total of three (3) activities worth UGX. 0.304Bn and noted the following;  One (1) output with a total of three (3) activities worth UGX. 0.304Bn was partially implemented. Out of the three (3) activities within these outputs, the entity fully implemented two (2) activities (66.7%), one (1) activity (33.3%) was partially implemented. 4.6 **Showing level of implementation of Fully Quantified outputs** No  of activ ities that were not impl eme nted 0 Extent of imple menta tion of activiti es  per catego ry of output 0 0 0 0 Fully implemented outputs 5 Partially Implemented outputs 6 Outputs Not Implemented 7 Total 0 0% 0 0% 1 0 100 % 0% 0 0% 1 100 0.304 100 0 3 0 3 0 2 0 2 0 1 0 1 0.304 100% 0 66.7% of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not work on;   4km of Cet kana-Pugwinyi Road. Details in **Appendix 9.** % propor tion to total expen diture Activity details-Analysis Total No No. no of of Of activiti Fully parti es impl ally eme impl nted eme activ nted ities activ ities Summary of Performance by Output Category of No  output  of  outp  uts Expen diture UGX % of  impl  eme  ntati  on  Bn **Table** Non-implementation |<|<|<|<|<|<|<|<|<|<| advise that Accounting Officer to make a follow up of  released funding in order to implement  the pending activities. un I |  
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-| The Accounting Officer acknowledged the issue and pledged to follow up the unreleased funds to ensure pending activities are worked on. |<|<|<|<|<|<||  
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-| 4.7  **Submission of Quarterly Performance Reports** The Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. I noted that the entity submitted performance reports for Q1, Q2, Q4 after the deadline given for submission of the reports as indicated in the table below No Details Deadline for submission Actual date of submission Comment (submitted time/ delayed) in Quarter One 31/10/2019 November 2020 Delayed Quarter Two 31/01/2020 February 2021 Delayed Quarter Three 30/04/2020 June 2021 Delayed Quarter Four 31/07/2020 September 2021 Delayed to submit performance reports in time are not only contrary to the circular standing instructions but it also affects timely evaluation of performance. The Accounting Officer attributed the delay to the upgrade of the Programme Based Budgeting system to take care of NDP III Programmes by MoFPED; and this process went on up to the end of the financial year. 1 2 3 4 Failure |<|<|<|<|<|<| advise  the Accounting Officer to ensure  that performance reports are prepared and submitted in time. I |  
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-##### 5.0 Implementation of Uganda Road Fund (URF)
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-**5.1**
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-##### Preparation of Quarterly Reports
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-All designated agencies shall adhere to and observe the principles of quarterly reporting and accountability to URF on physical and financial progress as per timelines in **table below.** The reporting formats for accountability must be completed in both hard and soft copy and submitted as per agreed timelines. (Format as per annex 8 of URF budgeting and operational guidelines)
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-##### 5.1.1 Delayed reporting and Accountability to Uganda Road Fund (URF)
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-I noted that the performance reports were not submitted to Uganda Road Fund (URF) within the stipulated timelines as shown in the table below;
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-| S/n | Description | Deadline | Actual date submitted |  
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-| 1.0 | Quarter 1 (one) | Accountabilities 15 th day of October 2020 | 2 nd February 2021 |  
-| 2.0 | Quarter 2 (two) | Accountabilities 15 th day of January 2021 | 2nd February 2021 |  
-| 3.0 | Quarter 3 (three) | Accountabilities 15 th day of April 2021 | 17 th August 2021 |  
-| 4.0 | Quarter 4 (four) | Accountabilities 15 th day of July 2021 | 17 th August 2021 |  
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-Failure to submit reports and accountability within the stipulated timeline defeats the purpose of reporting and hinders any meaning full assessments by other external parties.
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-The Accounting Officer explained that the delay was caused by the Covid-19 lock down.
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-I advised the Accounting Officer to adhere to the reporting timelines so as enable stakeholders to carry out timely assessments.
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-**6.0**
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-##### Follow up of implementation of prior year UGIFT projects
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-**6.1**
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-##### Delayed physical progress of the works on Palaro Seed Secondary School
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-During the audit, I noted that the planned commencement date of works was 13 th May 2019 and completion date by 13 th May 2020 as per the contract agreement. A review of the Contracts Committee minutes for the meeting held on 7 th June 2021 under minute GDLG 10/CC03/2020-2021, a decision was reached to grant an extension up to 31 st August 2021.
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-Despite this extension, the works were not completed by the time of field inspection on 2 nd September 2021. A review of the progress report revealed that planned works were behind schedule by 15 months. It was also noted at the time of site inspection that the contractor had abandoned the site and the workers had been idle for five months. Level of implementation is shown in the photos below.
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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202021/img-6743.jpg)
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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202021/img-6744.jpg)
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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202021/img-6746.jpg)
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-######### On-going construction works
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-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202021/img-6747.jpg)
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-######### On- going construction works
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-An interview with management attributed the delays to low capacity of the contractor in terms of man power, machinery and abandonment of the site due to multiple contracts of similar magnitude being under taken in other districts.
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-The Accounting Officer promised to raise the issue with the relevant Ministries.
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-I advised the Accounting Officer to follow up the matter with the relevant Ministries and ensure completion of the works.
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-**7.0**
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-##### FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION
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-**7.1**
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-##### Inactive Community Monitoring Groups (CMGs)
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-Section 7.3.4 (e) of NUSAF Operational Manual requires the Community Monitoring Groups (CMG) to monitor implementation of the sub project to ensure satisfactory social accountability and receive grievances from beneficiary community.
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-However, a review of project files revealed no evidence of existence of the Community Monitoring Groups reports to facilitate Government in assessment of project performance. Details are shown in the table below and in **appendix 10.**
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-| Sub County | Parish/Village | Project Name | Comments |  
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-| Paicho | Kiceke | Kiceke Waripe Tree Planting. Value:UGX. 29,000,000 | No evidence on file to show that the Community Monitoring Group was performing its duties. |  
-| Unyama | Tugu Village.Paibona Parish | Tugu Oboke Tree Planting. | No evidence on file to show that the Community Monitoring Group was performing its duties. |  
-| Patiko | Te-Landwong Village. | Te-Ladwong P/S Institutional Greening Value: UGX. 50,000,000 | No evidence on file to show that the Community Monitoring Group was performing its duties. |  
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-Pawel Parish.
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-Absence of effective Community Monitoring Groups (CMGs) negatively affects the implementation of the projects as beneficiaries grievances are not timely communicated to the relevant authorities.
-
-The Accounting Officer acknowledged the issue but explained that the CMGs were expected to report to multiple stakeholders as indicated in the operational manual 7.3.3 (e), iv as and when the need arises. In this instance however most of the CMGs reports were channelled to Inspectorate of Government who was overseeing the STAAC component as indicated in section 7.3.3 (c).
-
-I advised the Accounting Officer to raise the issue with relevant Ministries so that the anomaly is addressed in the subsequent NUSAF funding.
-
-**8.0**
-
-##### Payment of advances to personal Accounts
-
-According to the letter from PSST of Ref. HRM/222/01 dated 9 th August 2012 and one from the Accountant General dated 17 th December 2018 to all Accounting Officers prescribed that all payments for works, supplies and general services should be paid direct to the beneficiaries/suppliers through the IFMS and all payments to beneficiaries whose master data is not on the entity’s IFMS site, for activities such as workshop facilitation and any other one off payment can be made through the E-Cash platform to the beneficiary’s mobile account.
-
-It was however noted that advances to a tune of UGX.34,450,000 were paid to various staff personal bank accounts to carry out official activities contrary to the above provisions as shown in **Appendix 11.**  
-There is a risk of not paying the beneficiaries the right amounts at the right time and loss of money through theft or deductions by banks for those accounts servicing loans.
-
-The Accounting Officer pledged to follow up with MoFPED to ensure the E-cash mode of payment is implemented.
-
-I advised the Accounting Officer to always carry out sensitization of target beneficiaries on importance of E-Cash platform and encourage them open mobile money/bank accounts so as to foster efficiency and convenience in execution of cash payments.
-
----
-
-In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.
-
-##### Management Responsibilities for the Financial Statements
-
-Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the District.
-
-The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
-
-In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
-
-The Accounting Officer is responsible for overseeing the District’s financial reporting process.
-
-##### Auditor’s Responsibilities for the Audit of the Financial Statements
-
-My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.
-
-As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;
-
-- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Districts’ internal control.
-- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.
-
----
-
-- Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the District to cease to continue as a going concern.
-- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
-
-I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
-
-I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.
-
-From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
-
-##### Other Reporting Responsibilities
-
-In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202021/img-6751.jpg)
-
----
-
----
-
-##### Appendix 1: Non/ Underpayment of pension and gratuity
-
-| SN. | Name | Supplier No. | Employee No. | IPPS payroll register Amount | Interface files/IFMS Amount | Variance | Remarks |  
-|---|---|---|---|---|---|---|---|  
-|| **Non Payment** |||||||  
-| 1. | JAMES OTTO | 274093 | 159608 | 928,480 | \#N/A | 928,480 | On IPPS but not paid on IFMS |  
-| 2. | SIMON ONEKALIT | 329130 | 159709 | 3,668,592 | \#N/A | 3,668,592 | On IPPS but not paid on IFMS |  
-| 3. | JOSEPH KOMAKECH || 871238 | 5,181,410 | \#N/A | 5,181,410 | On IPPS but not paid on IFMS |  
-| 4. | JAKARIA THOMAS ODONGO || 885783 | 8,386,032 | \#N/A | 8,386,032 | On IPPS but not paid on IFMS |  
-| 5. | JUSTIN OBUNYA || 914707 | 2,631,744 | \#N/A | 2,631,744 | On IPPS but not paid on IFMS |  
-| 6. | JACINTO OKEMA || 998191 | 306,531 | \#N/A | 306,531 | On IPPS but not paid on IFMS |  
-| 7. | ESTATE OF THE LATE OYAT SATURNINO OYWELO GEORGE || 999379 | 1,756,160 | \#N/A | 1,756,160 | On IPPS but not paid on IFMS |  
-| 8. | TARCISIA ABU ABODO || 1019420 | 1,051,548 | \#N/A | 1,051,548 | IFMS On IPPS but not paid on |  
-| 9. | GEORGE OTTORACH || 1040492 | 63,296 | \#N/A | 63,296 | IFMS On IPPS but not paid on |  
-| 10. | ESTATE OF ONEKALIT SIMON MAX OJOK BILLY BOB || 1045615 | 5,197,172 | \#N/A | 5,197,172 | IFMS On IPPS but not paid on |  
-| 11. | ALEXANDER || 1048767 | 7,738,290 | \#N/A | 7,738,290 | On IPPS but not paid on |  
-
-
-22
-
----
-
-|| LANGOL |||||| IFMS |  
-|---|---|---|---|---|---|---|---|  
-| 12. | WINNIE ASIIMWE || 1049839 | 123,190,080 | \#N/A | 123,190,080 | On IPPS but not paid on IFMS |  
-| 13. | ESTATE OF THE LATE OKIDI OCHORA PONTIUS LANYERO AGNES JOLLY || 1083323 | 5,146,400 | \#N/A | 5,146,400 | On IPPS but not paid on IFMS |  
-|| **Sub Total** ||| **165,245,735** | \#N/A | **165,245,735** ||  
-|||||||||  
-|| **Under/non- payments** |||||||  
-| 14. | JACK OMOL || 143749 | 1,691,910 | 1,522,719 | 169,191 | Underpayment |  
-| 15. | WILSON ALIKER || 159633 | 2,971,350 | 1,782,810 | 1,188,540 | Non-payment |  
-| 16. | JULIUS OTTO || 159762 | 4,077,400 | 2,854,180 | 1,223,220 | Non-payment |  
-| 17. | NIGHTY ADOCH || 746394 | 1,300,160 | 917,760 | 382,400 | Under/non-payment |  
-| 18. | OCHORA OKIDI || 825723 | 10,292,800 | 6,175,680 | 4,117,120 | Under/non- payment |  
-| 19. | ANDREW ONEN || 879069 | 1,562,500 | 937,500 | 625,000 | Under/non- payment |  
-| 20. | FORTUNATE WANDA KOMAKECH || 884556 | 3,131,250 | 2,818,125 | 313,125 | Under/non- payment |  
-| 21. | VALENTINO OKWONGA || 891113 | 2,073,240 | 207,324 | 1,865,916 | Under/non- payment |  
-| 22. | PONSIANO KOMAKECH || 891198 | 1,924,529 | 101,291 | 1,823,238 | Under/non- payment |  
-| 23. | PHILIP ADONGA || 891225 | 832,850 | 582,995 | 249,855 | Under/non- payment |  
-| 24. | ONYUT M OKELLO || 891227 | 1,204,875 | 1,071,000 | 133,875 | Under/non- payment |  
-| 25. | AUGUSTINE AMITO OLOYA || 904195 | 1,052,592 | 789,444 | 263,148 | Under/non- payment |  
-
-
-23
-
----
-
-| 26. | CONSTANTINO OCAN || 908194 | 3,970,284 | 330,857 | 3,639,427 | Under/non- payment |  
-|---|---|---|---|---|---|---|---|  
-| 27. | CELESTINO LANEK || 909199 | 4,362,202 | 4,326,648 | 35,554 | Under paid |  
-| 28. | ALFRED ODOCH || 912244 | 5,156,556 | 4,726,843 | 429,713 | Under/non- payment |  
-| 29. | OKOT OPOKA || 940958 | 3,583,880 | 2,508,716 | 1,075,164 | Under/non- payment |  
-| 30. | ESTATE OF THE LATE OJOK OMOTAI AYAA LUCY || 999742 | 40,596 | 20,298 | 20,298 | Under paid |  
-| 31. | ESTATE OF LATE OJWANG SIMON BONGOMIN OROMA SANTA || 1017837 | 1,005,212 | 927,888 | 77,324 | Under/non- payment |  
-| 32. | ESTATE OF THE LATE OCEN PAUL AKULLU JANE || 1017893 | 508,272 | 296,492 | 211,780 | Under/non- payment |  
-| 33. | ESTATE OF THE LATE ANGULU THOMAS OPIO DANIEL || 1066040 | 118,966,383 | 2,105,600 | 116,860,783 | Under/non- payment |  
-|| **Sub total** ||| **169,708,841** | **35,004,170** | **134,704,671** ||  
-|| **Grand Total** ||| **334,954,576** | **35,004,170** | **299,950,406** ||  
-
-
-24
-
----
-
-##### Appendix 2: Delayed removal of staff from payroll
-
-| SN. | Name | Reason why they should have been removed | IPPS NO | Supplier no | Expected date removal of | Date removal of | Extra months paid | Monthly pay | Amount paid in the extra months |  
-|---|---|---|---|---|---|---|---|---|---|  
-| 1 | Odagi Martin Abwoch Oneka | Retirement | 746646 | 272455 | 11/7/2020 | Sep 2020 | 1 | 349,385 | 349,385 |  
-| 2 | Okech Richard | Retirement | 310021 | 273552 | 9/10/2020 | Mar 2021 | 2 | 608,662 | 1,217,324 |  
-| 3 | Kinyera Thomas | Retirement | 159693 | 273904 | 13/11/202 0 | Mar 2021 | 3 | 722,113 | 2,166,339 |  
-| 4 | LUTARA OKWONGA | Retirement | 1004629 | 613500 | 22/10/202 0 | Jul 2021 | 8 | 608,662 | 4,869,296 |  
-| 5 | Olanyakene Mark | Retirement | 159774 | 273532 | 5/12/2020 | Jul 2021 | 6 | 924,815 | 5,548,890 |  
-| 6 | Awor Mary Langol | Retirement | 160396 | 273075 | 9/1/2021 | Mar 2021 | 2 | 645,772 | 1,291,544 |  
-| 7 | ALBERT OCAYA | Retirement | 599128 | 312337 | 25/10/202 0 | Feb 2021 | 3 | 730,976 | 2,192,928 |  
-| 8 | BERNARD MCMOGGIE ODONG | Retirement | 159734 | 274027 | 26/12/202 0 | July 2021 | 6 | 918,282 | 5,509,692 |  
-| 9 | GEORGE ALBERT OKELLO | Retirement | 869847 | 273934 | 17/9/2020 | July 2021 | 9 | 1,009,624 | 9,086,616 |  
-| 10 | KILAMA JOSEPH | Retirement | 1034580 | 803506 | 16/10/202 0 | July 2021 | 8 | 772,702 | 6,181,616 |  
-| 11 | LAKOT (REV) JOYCE | Retirement | 159217 | 661820 | 3/10/2020 | Dec 2020 | 2 | 601,662 | 1,203,324 |  
-|| **Total** |||||||| **39,616,954** |  
-
-
-25
-
----
-
-##### Appendix 3: Un-authorised loans deductions
-
-| S/No | Employee Name | Employee Number | Supplier number | IPPS Deductions | PDMS Deductions | Random No |  
-|---|---|---|---|---|---|---|  
-| 1 | Justine Ojok | 825935 || 1,289,835 | \#N/A | 0.606997511 |  
-| 2 | Hilda Aryemo | 147355 || 67,996 | \#N/A | 0.439527882 |  
-| 3 | Abonnus Labeja | 309885 || 145,224 | \#N/A | 0.035352648 |  
-| 4 | Byron Okee | 159087 || 67,996 | \#N/A | 0.609931853 |  
-| 5 | Mikricky Owiny | 247274 || 2,489,112 | \#N/A | 0.828779082 |  
-| 6 | Lucy Akello | 994840 || 67,996 | \#N/A | 0.775120954 |  
-| 7 | Jennifer Alaroker | 143993 || 67,996 | \#N/A | 0.770008506 |  
-| 8 | Felix Okello | 160594 || 67,996 | \#N/A | 0.262570356 |  
-| 9 | William Komakech | 147893 || 67,996 | \#N/A | 0.906253129 |  
-| 10 | Joyce Achan | 160021 || 117,624 | \#N/A | 0.64059267 |  
-| 11 | Luke Ociti | 704359 || 67,996 | \#N/A | 0.113304279 |  
-| 12 | Veronica Auma | 144118 || 73,620 | \#N/A | 0.466404706 |  
-| 13 | Tom Odiye | 700783 || 157,368 | \#N/A | 0.298940234 |  
-| 14 | Maurensio Ojok | 147854 || 67,996 | \#N/A | 0.970637121 |  
-| 15 | Joyce Ajok | 160552 || 64,536 | \#N/A | 0.245895805 |  
-| 16 | Felix Ocaya | 160156 || 67,996 | \#N/A | 0.400588223 |  
-| 17 | Martin Okema | 159881 || 112,080 | \#N/A | 0.021833506 |  
-| 18 | Bosco Opiyo | 143220 || 73,620 | \#N/A | 0.654418013 |  
-| 19 | Michael Odong | 641964 || 857,382 | \#N/A | 0.444855466 |  
-| 20 | Stephen Komakech | 995007 || 67,996 | \#N/A | 0.099653465 |  
-| 21 | Jennifer Lanyero | 144153 || 67,996 | \#N/A | 0.059757928 |  
-| 22 | Thomas Onyutta | 434634 || 112,080 | \#N/A | 0.182971559 |  
-| 23 | Somon Obwoya | 798864 || 533,596 | \#N/A | 0.603251471 |  
-| 24 | Jackline Lapaco | 143854 || 67,996 | \#N/A | 0.845525853 |  
-| 25 | Geoffrey Mukasa | 147791 || 67,996 | \#N/A | 0.960418771 |  
-| 26 | Violet Anyeko | 160360 || 68,184 | \#N/A | 0.594792195 |  
-| 27 | Mary Lanyero | 147322 || 67,996 | \#N/A | 0.793449317 |  
-| 28 | Michael Kibwota | 159742 || 67,996 | \#N/A | 0.096969004 |  
-| 29 | Milton Odong | 874088 || 496,002 | \#N/A | 0.008657317 |  
-| 30 | Flavia Alimocan | 160202 || 81,600 | \#N/A | 0.446124022 |  
-| 31 | Charles Oyamo | 148160 || 203,543 | \#N/A | 0.159245028 |  
-| 32 | Godfrey Odong | 144948 || 256,524 | \#N/A | 0.206293665 |  
-| 33 | Charles Adonga | 159899 || 1,907,795 | \#N/A | 0.216113714 |  
-| 34 | Jefferson Oroma | 145288 || 67,996 | \#N/A | 0.868837491 |  
-| 35 | Justine Chepkemboi | 348905 || 67,996 | \#N/A | 0.887428459 |  
-| 36 | Benjamin Alimo Acellam | 874080 || 1,200,000 | \#N/A | 0.672933642 |  
-
-
----
-
-| 37 | Judith Anenocan | 825805 || 1,044,000 | \#N/A | 0.435907185 |  
-|---|---|---|---|---|---|---|  
-| 38 | Francis Oyat | 289606 || 92,880 | \#N/A | 0.983577595 |  
-| 39 | Michael Munu | 868741 || 598,362 | \#N/A | 0.064302509 |  
-| 40 | Mary Ayo | 160270 || 45,268 | \#N/A | 0.308609085 |  
-| 41 | Grace Makhame | 416221 || 94,104 | \#N/A | 0.801995443 |  
-| 42 | Denish Opiyo | 955494 || 2,220,180 | \#N/A | 0.68101794 |  
-|| **Total** ||| **15,490,451** |||  
-
-
-##### Appendix 4: Delayed remittance of Deductions to UCLA/UBA
-
-| S/N. | Month (for which salary is paid) | Salary payment date | Loan (482) payment date | Variance (in days) | Remarks |  
-|---|---|---|---|---|---|  
-| 1 | July | 8/3/2020 | 8/31/2020 | 28 | Delayed |  
-| 2 | August | 8/26/2020 | 9/21/2020 | 26 | Delayed |  
-| 3 | September | 9/21/2020 | 10/26/2020 | 35 | Delayed |  
-| 4 | October | 10/26/2020 | 11/16/2020 | 21 | Delayed |  
-| 5 | November | 11/26/2020 | 12/16/2020 | 20 | Delayed |  
-| 6 | December | 12/16/2020 | 2/15/2021 | 61 | Delayed |  
-| 7 | January | 1/28/2021 | 3/3/2021 | 34 | Delayed |  
-| 8 | February | 2/25/2021 | 3/25/2021 | 28 | Delayed |  
-| 9 | March | 3/25/2021 | 4/14/2021 | 20 | Delayed |  
-| 10 | April | 4/22/2021 | 4/22/2021 | 0 | Concurrent |  
-| 11 | May | 5/25/2021 | 6/22/2021 | 28 | Delayed |  
-| 12 | June | 6/22/2021 | 6/25/2021 | 3 | Delayed |  
-|| **Total** ||| **304** ||  
-|| **Average** ||| **25.3** ||  
-
-
----
-
-##### Appendix 5: Delayed remittance of PAYE deductions to URA
-
-| S/N | Month (for which salary is paid) | Salary payment date | Required payment date | PAYE payment date | Variance (In days) | Remarks |  
-|---|---|---|---|---|---|---|  
-| 1 | July | 8/3/2020 | 9/15/2020 | 9/7/2020 | 0 | In time |  
-| 2 | August | 8/26/2020 | 9/15/2020 | 9/30/2020 | 15 | Delayed |  
-| 3 | September | 9/21/2020 | 10/15/2020 | 10/29/2020 | 14 | Delayed |  
-| 4 | October | 10/26/2020 | 11/15/2020 | 11/16/2020 | 1 | Delayed |  
-| 5 | November | 11/26/2020 | 12/15/2020 | 12/18/2020 | 3 | Delayed |  
-| 6 | December | 12/16/2020 | 1/15/2021 | 2/15/2021 | 31 | Delayed |  
-| 7 | January | 1/28/2021 | 2/15/2021 | 3/3/2021 | 16 | Delayed |  
-| 8 | February | 2/25/2021 | 3/15/2021 | 3/25/2021 | 10 | Delayed |  
-| 9 | March | 3/25/2021 | 4/15/2021 | 4/14/2021 | 0 | In time |  
-| 10 | April | 4/22/2021 | 5/15/2021 | 5/3/2021 | 0 | In time |  
-| 11 | May | 5/25/2021 | 6/15/2021 | 6/15/2021 | 0 | In time |  
-| 12 | June | 6/22/2021 | 7/15/2021 | 6/29/2021 | 0 | In time |  
-|| **Total** |||| **90** ||  
-|| **Average** |||| **7.5** ||  
-
-
----
-
-##### Appendix 6: Omission of Political leaders’ and commissioner’s gratuity from the computation of PAYE
-
-| Sn | Pay Code | Employee No. | Name | Base salary | DPOLGRAT | Total cost items | IPPS PAYE | Computed PAYE | PAYE variance |  
-|---|---|---|---|---|---|---|---|---|---|  
-| 1 | District Political Leaders | 825813 | Martin Ojara | 2,303,226 | 7,854,000 | 10,157,226 | 592,968 | 2,964,890 | \- 2,371,922 |  
-| 2 | District Political Leaders | 825815 | David Ngole | 398,710 | 1,359,600 | 1,758,310 | 22,742 | 429,493 | \- 406,751 |  
-| 3 | District Political Leaders | 825944 | Justine Toorach | 305,677 | 1,359,600 | 1,665,277 | 7,068 | 401,583 | \- 394,515 |  
-| 4 | District Political Leaders | 825947 | Sanon Otika | 318,968 | 1,389,200 | 1,708,168 | 8,397 | 414,450 | \- 406,053 |  
-| 5 | District Political Leaders | 825948 | Peter Okot | 318,968 | 1,359,600 | 1,678,568 | 8,397 | 405,570 | \- 397,173 |  
-| 6 | District Political Leaders | 825950 | John Okwonga | 700,645 | 2,389,200 | 3,089,845 | 112,194 | 828,954 | \- 716,760 |  
-| 7 | District Political Leaders | 874072 | Rose Amono | 620,000 | 2,046,000 | 2,666,000 | 88,000 | 701,800 | \- 613,800 |  
-| 8 | District Political Leaders | 993556 | Patrick Kinyera | 620,000 | 2,046,000 | 2,666,000 | 88,000 | 701,800 | \- 613,800 |  
-| 9 | District Political Leaders | 995429 | Margret Arach | 412,000 | 1,359,600 | 1,771,600 | 25,600 | 433,480 | \- 407,880 |  
-| 10 | District Political Leaders | 995430 | Robinson Akena | 398,710 | 1,359,600 | 1,758,310 | 22,742 | 429,493 | \- 406,751 |  
-| 11 | Chairperson District Service Commission (DSC) | 997233 | Simon Oola | 1,190,000 | 3,927,000 | 5,117,000 | 259,000 | 1,437,100 | \- 1,178,100 |  
-| 12 | District Political Leaders | 1051943 | Lamex Akena | 620,000 | 2,046,000 | 2,666,000 | 83,500 | 701,800 | \- 618,300 |  
-| 13 | District Political Leaders | 643137 | Philip Oketokeny | 1,716,346 | 8,238,461 | 9,954,807 | 416,904 | 2,888,442 | \- 2,471,538 |  
-|| **Total** ||| **9,923,250** | **36,733,861** | **46,657,111** | **1,735,512** | **12,738,855** | **-11,003,344** |  
-
-
-29
-
----
-
-##### Appendix 7: Payment of salaries, pension and gratuity off the IPPS
-
-| Sn. | Supplier No | Employee No | Name Of Staff/Pensioner |<| Amount (UGX) | Remarks |  
-|---|---|---|---|---|---|---|  
-| Staff |<|<|<|<|<|<|  
-| **1.** | 876730 || Opwonya Eric Mark Kafonzi | 938,000 |<| These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit. |  
-| **2.** | 698807 || Christopher Opiyo Ateker | 2,263,800 |<| These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit. |  
-| **3.** | 951627 || Prossy Auma | 16,552,200 |<| These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit. |  
-| **4.** | 945572 || Richard Oryema 16380 | 16,552,200 |<| These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit. |  
-| **5.** | 951271 || Vicky Atim | 1,180,900 |<| These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit. |  
-| **6.** | 876730 || Opwonya Eric Mark Kafonzi | 938,000 |<| Paid from URF |  
-| **7.** | 952371 || Francis Mayi | 662,200 |<| These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit |  
-| **8.** | 948154 || Ballington Olweny Pongwech | 662,200 |<| These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit |  
-| **9.** | 876730 || Opwonya Eric Mark Kafonzi | 938,000 |<| These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit |  
-| 945571 || Richard Watmon | 16,552,200 |<| process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit These are political leaders who delayed to submit information to enable the |  
-| 945631 || Patrick Lawoko | 16,552,200 |<| These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the |  
-
-
-**10.**
-
-**11.**  
-30
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-
-|| interface. Files not availed at time of audit |  
-|---|---|  
-| 946222 |<|| Joyce Atto | 662,200 | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit |  
-| 947821 |<|| Lutada Ojara | 472,920 | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit |  
-| 947823 |<|| Collins Lawoko Barkit | 16,552,200 | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit |  
-| 854089 |<|| Okumu Richard 1047879 | 13,461,000 | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit |  
-| 946269 |<|| Phoebe Ayoo Janeth Obol | 756,840 | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit |  
-|| **Sub total** |<||| **105,697,060** ||  
-| Pensioners |<|<|<|<|<|<|  
-| **1.** |<| 78720 6 || Estate Of The Late Nelima Mildred Ngoya | 277,375 | Had issues with verification, payment was invoiced directly from IFMS outside the IPPS payroll. |  
-| **2.** |<| 86997 6 || David Oyet Tidy | 987,066 | The officer is not a pensioner of Gulu DLG, management is yet trying to trace how the officer was paid as a pensioner on Gulu district site. |  
-| **3.** |<| 19231 2 || Oloya Anthony | 1,118,688 | Pensioner paid off the IPPS |  
-| **4.** |<| 17502 9 || Aciro Betty | 2,143,765 | Pensioner paid off the IPPS |  
-| **5.** |<| 20068 9 || Omal Alphonse | 4,653,588 | Pensioner paid off the IPPS |  
-||<| **Sub total** ||| **9,180,482** ||  
-| Grand Total |<|||| **114,877,542** ||  
-
-
-**12. 13. 14. 15. 16.**
-
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-
-##### Appendix 8: Inconsistencies between interface files and payroll registers
-
-| S/n | Employee No | Name | IPPS Amount | Interface Amount | Variance | Remarks |  
-|---|---|---|---|---|---|---|  
-| 1 | 145648 | Watmon Opwonya | 5,385,950 | 6,591,910 | (1,205,960) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 2 | 147679 | Moses Ouma | 2,758,180 | 5,078,045 | (2,319,865) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 3 | 159254 | Bonds Ocaya | 12,057,853 | 14,813,041 | (2,755,188) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 4 | 159788 | Tobson Odongo | 1,787,940 | 2,390,920 | (602,980) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 5 | 746454 | Alfred Oyoo | 677,448 | 729,003 | (51,555) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 6 | 746589 | Christine Achan | 2,751,396 | 4,828,068 | (2,076,672) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 7 | 746593 | Susan Adong | 4,908,225 | 4,658,283 | 249,942 | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 8 | 746596 | Joyce Alanyo | 1,003,268 | 2,520,420 | (1,517,152) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through |  
-
-
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-|| the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-|---|---|  
-| 9 | 746659 | Milly Laker | 5,241,378 | 9,659,193 | (4,417,815) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 10 | 746706 | Walter Ayella | 1,815,688 | 2,220,952 | (405,264) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 11 | 825730 | Jenny Rose Akello Okilangole | 7,922,367 | 10,563,156 | (2,640,789) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 12 | 979192 | Stella Ngomnono | 6,483,078 | 5,859,391 | 623,687 | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 13 | 981167 | Julian Lawach | 21,487,058 | 20,497,283 | 989,775 | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 14 | 981171 | Santo Opiro | 3,976,600 | 11,010,025 | (7,033,425) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 15 | 995033 | Alfred Akena | 1,581,250 | 2,785,590 | (1,204,340) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 16 | 1007627 | Evarline Acio | 3,610,914 | 6,654,224 | (3,043,310) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the |  
-
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-
-|| information on IPPS and NIS. |  
-|---|---|  
-| 17 | 1008659 | Patrick Kilama | 831,936 | 2,298,449 | (1,466,513) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 19 | 1046059 | Justine Kakembo | 405,969 | 1,511,503 | (1,105,534) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 20 | 1046088 | Peace Ayikoru | 1,379,367 | 5,333,108 | (3,953,741) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 22 | 1054822 | Robert Acaye | 5,988,784 | 5,447,690 | 541,094 | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 23 | 1057746 | Geoffrey Drabile Tiedezu | 9,484,334 | 9,484,334 | (4,698,899) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 25 | 1074130 | Brenda Adong | 7,151,606 | 6,129,948 | 1,021,658 | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-| 26 | 1074132 | Simon Lakony | 3,013,317 | 1,934,883 | 1,078,434 | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |  
-|| **Total** || **111,703,906** | **142,999,419** | **(35,994,412)** ||  
-
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-
-##### Appendix 9: Evaluation of the achievement of planned out puts
-
-|| **Planning** |<|<| **Release of funds and implementation** |<|<|<|<|<|<|<| **Monitoring and Evaluation** | **Reporting** |  
-|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
-| **Programme / Project** **(A)** | **Output (B)** | **Activities ( C)** | **Are there clear targets and performa nce indicators to measure performa nce quantifica tion (Yes/No) If no give reason (D)** | **Planne d Target for the Financi al year** **(E )** | **Budgeted amount UGX (‘000’)** **(F)** | **Revised budget** | **Amount released** | **Amount Spent** | **Achieved Target by Financial year end @ annual performa nce report** **(J)** | **Varianc e** **( K)** **K= (J- E)** | **Causes for the variances** | **Audit Conclusio n Fully, partially, or Not implemen ted** | **Was the activity reported on in the periodic monitoring reports- (Yes/No) If no give reason** | **Is the performance of the activity accurately reported in the annual performance reports- (Yes/No) If no give reason** |  
-|^|^|^|^|^|^| **UGX (‘000’)** **(G )** | **UGX (‘000’) (H)** | **UGX (I )** |^|^|^|^|^|^|  
-| **UGFIT** |||||||||||||||  
-| **Education** | Secondary School Constructi on and Rehabilitat ion | Constructio n of Palaro Seed Secondary school. | Yes | Comple tion of existing structur es | 669,440.000 | Not revised | 425,680.011 | 425,680.01 1 | Partially done | Partially done | Contracto r a abandone d the site | Partially implemen ted | No report M&E | Yes |  
-||| Supply of computers and chemicals | No | Not quantifi ed | 0 || 203,995.920 | 203,995.92 0 | Not quantifie d | Not quantifi ed | Not quantified | Fully implemen ted | No report M&E | Not quantified |  
-| **URF** ||||| 920,969.000 || 0 | 0 |||||||  
-| **Works & Technical Services** | **Routine Mechaniz ed maintena nce** | Mechanized maintenanc e of Paicho- Patiko road (22.5 Km) | Yes | 22.5 km | 0 || 152,057.600 | 152,057.60 0 | 22.5 Km | 0 | No variance | Fully implemen ted | No report M&E | Yes |  
-||| Mechanised maintenance of Chome- Omel- Lapuda (18 Km) | Yes | 18 Km | 0 || 81,071.600 | 81,071.600 | 18 km | 0 | No variance | Fully implemen ted | No report M&E | Yes |  
-
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-
-||| Mechanized maintenanc e of Cetkana- Pugwinyi (17.km) | Yes | 17 km | 0 || 71,315.000 | 71,315.000 | 13 km | 4 km | Works still ongoing | Partially implemen ted | No report M&E | Yes |  
-|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
-| **Grand Total** ||||| **1,590,409** || **934,120.13 1** | **934,120.13 1** |||||||  
-
-
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-
-##### Appendix 10: NUSAF3 Inspections
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202021/img-6769.jpg)
-
-**Laliya Cluster Strengthening Fund Group at their office**
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202021/img-6771.jpg)
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202021/img-6770.jpg)
-
-##### Kiceke Waripe Tree Planting
-
-![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202021/img-6772.jpg)
-
-##### Commercial Agro- Nursery & micro irrigation
-
----
-
-##### Appendix 11: Advances to Personal accounts
-
-| Invoice Number | Description/Purpose | EFT / Check Number | Payment Date | Distribution Amount | Budget Line Charged | Account Code | Supplier |  
-|---|---|---|---|---|---|---|---|  
-| UNICEF/004/11/2020 | Payment to facilitate training of VHTs/LCs selection of participants based on hotspots and most-at-risk communities under UNICEF funding. | 33288018 | 12/2/2020 | 5,650,000 | 09-426-508051300- 00-00-9998-0000- 088154-263104 | 263104 | Onyayi William WHO |  
-| WTS/21/06/2021 | Allowances for mechanized routine maintenance of CHOME-OMEL- LAPUDA ROAD | 37613121 | 6/29/2021 | 4,400,000 | 09-005-508070200- 00-00-0000-0000- 048158-263367 | 263367 | FRED OKELLO 1046156 |  
-| HEL/07/11/20 | Payment to facilitate outreaches for integrated child days with GAVI support | 32670239 | 11/9/2020 | 4,100,000 | 09-451-508051300- 00-00-9998-0000- 088154-263104 | 263104 | Aber Jenifer |  
-| HEL/07/11/20 | Payment to facilitate outreaches for integrated child days with GAVI support | 32670245 | 11/9/2020 | 4,100,000 | 09-451-508051300- 00-00-9998-0000- 088154-263104 | 263104 | Tabu Cosmas |  
-| HEL/07/11/20 | Payment to facilitate outreaches for integrated child days with GAVI support | 32670244 | 11/9/2020 | 4,100,000 | 09-451-508051300- 00-00-9998-0000- 088154-263104 | 263104 | Anena Grace |  
-| HEL/07/11/20 | Payment to facilitate outreaches for integrated child days with GAVI support | 32670242 | 11/9/2020 | 4,100,000 | 09-451-508051300- 00-00-9998-0000- 088154-263104 | 263104 | Muloya Felix |  
-| HEL/03/11/20 | Payment of facilitation for District Level  for measles/Rubella campaign extended days. implementation | 32647194 | 11/2/2020 | 4,000,000 | 09-445-508051300- 00-00-9998-0000- 088154-263104 | 263104 | Aber Jenifer |  
-| UNICEF/007/12/2020 | Payment to facilitate deployment of sub county facilitators and supervisors to conduct community dialogue meeting under UNICEF funding. level | 33326950 | 12/7/2020 | 4,000,000 | 00-00-9998-0000- 088154-263104 09-426-508051300- | 263104 | Adong Susan Opio 746718 |  
-| **Total** |||| **34,450,000** ||||  
-
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