Upload 47 files

reports/chunks/MWTS Report of Auditor General 2021.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "page": 1, "level": 1}}], "page": 1, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "TABLE OF CONTENTS \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "page": 1, "level": 1}}, [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "page": 1, "level": 1}}]], "page": 2, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**BEC**", "Budget Execution Circular"], ["**Bn**", "Billion"], ["**CGV**", "Chief Government Valuer"], ["**EACAA**", "East African Civil Aviation Academy"], ["**GCALA**", "Guidelines for Compensation Assessment under Land Acquisition"], ["**GoU**", "Government of Uganda"], ["**HR**", "Human Resource"], ["**ICT**", "Information & Communication Technology"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**KCCA**", "Kampala Capital City Authority"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**MoWT**", "Ministry of Works and Transport"], ["**NAA**", "National Audit Act"], ["**NTR**", "Non-Tax Revenue"], ["**OAG**", "Office of the Auditor General"], ["**PAPs**", "Project Affected persons"], ["**PBS**", "Program Budgeting System"], ["**PDU**", "Procurement & Disposal Unit"], ["**PFMA**", "Public Finance Management Act"], ["**PPDA**", "Public Procurement & Disposal of Public Assets"], ["**PS/ST**", "Permanent Secretary / Secretary to the Treasury"], ["**ROW**", "Right of way"], ["**SGR**", "Standard Gauge Railway"], ["**TI**", "Treasury Instructions"], ["**UCF**", "Uganda Consolidated Fund"], ["**UGX**", "Uganda Shilling"]], "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT (MoWT) FOR THE FINANCIAL YEAR", "page": 1, "level": 1}}], "page": 3, "document_name": "MWTS Report of Auditor General 2021", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Ministry of Works and Transport (MoWT) 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. \nIn my opinion, the financial statements of the Ministry of Works and Transport (MoWT) 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. \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "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\u2019s Responsibilities for the Audit of the Financial Statements Section of my report. I am independent of Ministry of Works and Transport 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. \nI believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey Audit atters 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 to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF THE MINISTRY OF WORKS AND TRANSPORT FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2021", "page": 4, "level": 1}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "On the 24 th of April 2020, Parliament approved the annual budget for MDAs and LGs that contained the specific resource envelope allocated to each vote to implement agreed on outputs. Subsequently, the PS/ST issued a Budget Execution Circular that communicated the budget strategy, policy, and administrative issues to guide the budget implementation for the financial year 2020/2021. \nDuring my overall risk assessment exercise, I noted that MDAs and LGs are still experiencing challenges in implementing the budgets approved by parliament and policy guidance\u2019s issued by PS/ST, which has continued to affect the performance and credibility of the budget negatively. These challenges include; lack of strategic plans that are aligned to the National Development Plans, underperformance of revenue, implementation of off-budget activities, under absorption of funds, insufficient quantification of outputs, partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance. \nI am aware that the Covid-19 Pandemic continues to significantly affect the implementation of several activities. Consequently, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic. It is against this background that the implementation of the budget was again considered a key audit area during the office-wide planning for the current audit year. \nThe Ministry of Works and Transport (MoWT) was established in May 2006 when Government re-organized Ministries, and is mandated to:", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "- Plan, develop and maintain an economic efficient and effective transport infrastructure;\n- Plan, develop and maintain economic, efficient and effective transport services by road, rail, water and air;\n- Manage public works including government structures, and;\n- Promote good standards in the construction industry.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "To achieve this mandate, MoWT planned to implement both recurrent and capital development activities. A review of the entity\u2019s ministerial policy statement and budget revealed that the entity had a revised approved budget of UGX 1,818.717 bn, out of which UGX 1,280.322 bn was warranted. Table 1 below shows a summary of the key outputs of the MoWT for the financial year 2020/21.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["1", "040107 Safety of Navigation Programs Coordinated and Monitored", "25,633,264", "1.4"], ["2", "040176 Purchase of Office and ICT Equipment Including Software", "19,450,000", "2.5"], ["3", "040252 Rehabilitation of Upcountry Aerodromes by UCAA and Wages for UNACL Staff", "175,383,950", "12.1"], ["4", "040254 Development of Standard Gauge Railway (SGR) Infrastructure", "19,000,000", "13.2"], ["5", "040273 Roads, Streets and Highways", "200,450,000", "24.2"], ["6", "040275 Purchase of Motor Vehicles and Other Transport Equipment", "539,719,100", "53.9"], ["7", "040280 Construction / Rehabilitation of Inland Water Transport Infrastructure", "92,036,439", "58.9"], ["8", "040281 Construction / Rehabilitation of Railway Infrastructure", "89,811,712", "63.9"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS Report of Auditor General 2021", "columns": ["No", "Details", "Budget (UGX) \u201c000\u201d", "Cumulative percentage share of the total approved budget"], "type": "table"}}, {"content": [["9", "040283 Border Post Rehabilitation / Construction", "298,883,115", "80.3"], ["10", "040304 Monitoring and Capacity Building Support", "10,598,160", "80.9"], ["11", "040402 Monitoring and Capacity Building", "13,288,450", "81.6"], ["12", "040473 Roads, Streets and Highways", "116,432,487", "88"], ["13", "040474 Major Bridges", "23,461,350", "89.3"], ["14", "040481 Urban Roads Construction and Rehabilitation (Bitumen Standard)", "11,967,419", "90"], ["15", "040505 Operation and Maintenance of MV Kalangala Ship", "35,488,000", "91.9"], ["16", "040551 Transfers to Regional Mechanical Workshops", "16,588,600", "92.8"], ["17", "044919 Human Resource Management Services", "24,080,823", "94.1"], ["", "**Total**", "**1,712,272,869**", "**94.1**"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 6, "document_name": "MWTS Report of Auditor General 2021", "columns": ["No", "Details", "Budget (UGX) \u201c000\u201d", "Cumulative percentage share of the total approved budget"], "type": "table"}}, {"content": "MoWT planned to accomplish its budgetary objectives by implementing sixty three (63) outputs with a total approved budget of UGX.1,818.717bn. I sampled three (3) Programmes; 0404 District, Urban and Community Access Roads; 0403 Construction Standards and Quality Assurance and Programme: 0402 Transport Services and Infrastructure with thirty seven (37) outputs with a total of one hundred sixty eight (168) activities and a budget of UGX 1,315.281bn representing 72.3% of the total approved budget for review. \nFrom the procedures undertaken, I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}]], "page": 6, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["4.1.1", "**Existence of a Strategic plan that is aligned to NDP-III** Paragraph 5 of the budget execution circular for the financial year 2020/2021 cites poor alignment of Government Budgets with the National Development Plans. The PS/ST urges Accounting Officers to ensure that all activities for Financial Year 2020/2021 are aligned with NDP III and implemented accordingly. Regulation 26 (1) of the National Planning Authority (development of Plans) regulations require entities to submit to NPA their five-year development plans for certification before approval. being the first year of implementation of the NDP-III, the entity was expected to prepare a strategic plan aligned to NDP III and ensure that the plan is approved. The strategic plan would then form the basis of the preparation of the entity\u2019s annual plans. document review and interviews, I noted that the entity had prepared a strategic plan. However, this had not been approved by NPA by the end of the year under review. is a risk that activities implemented during the FY 2020/21 were not aligned to NDP III, which negatively affects the achievement of NDP III objectives. Accounting Officer pledged to work closely with NPA in-order for This Through There The", "I advised the Accounting Officer to follow up with NPA for the approval of the Strategic plan to ensure achievement of the NDP III objectives"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 6, "document_name": "MWTS Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendations"], "type": "table"}}, {"content": [["", "the strategic plan to be approved.", ""], ["4.1.2", "I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that MoWT did not budget to collect NTR during the year under review. the review of financial statements indicated that NTR amounting to UGX. 6,995,230,920 was collected during the year under review. for NTR collections at the vote level results in an aggregate revenue under budgeting at the Treasury level, which negatively affects planning at a Government-wide level. Accounting Officer explained that the NTR figures were not captured because PBS was not formatted to capture NTR estimates. **of GoU receipts** The Ministry budgeted to receive UGX.1,818.717Bn (including donor funding) out of which UGX.1,4905.60Bn (UGX1,280.322bn GOU warrants and UGX 210.77bn donor funding) was warranted/availed resulting in a shortfall of UGX.327.625bn, which is 18% of the revised budget. Revenue shortfalls affect the implementation of planned activities. **Revenue Performance Performance of NTR** However, Non-budgeting The **Performance**", "I advised the Accounting Officer to always ensure that NTR  is budgeted for. collection"], ["4.1.3", "Out of the total warrants of UGX.1,280.322Bn received during the financial year, UGX.1,067.967Bn was spent by the entity resulting in an unspent balance of UGX. 212.355Bn representing absorption level of 83.4%. The unspent funds were swept back to the consolidated fund as required by the PFMA. The funds were meant for activities that were not fully implemented by the end of the financial year. **Absorption of funds** further noted that the entity did not seek a revision of its budget and work plan as provided for by section 17 (3) of the PFMA2015. I", "I advised the Accounting Officer to ensure that all funds availed are absorbed. Where reallocations are found necessary, I  the Accounting Officer to seek for revision of the entity\u2019s budget and work plan. advised"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 7, "document_name": "MWTS Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendations"], "type": "table"}}, {"content": [["", "the strategic plan to be approved.", ""], ["4.1.2", "I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that MoWT did not budget to collect NTR during the year under review. the review of financial statements indicated that NTR amounting to UGX. 6,995,230,920 was collected during the year under review. for NTR collections at the vote level results in an aggregate revenue under budgeting at the Treasury level, which negatively affects planning at a Government-wide level. Accounting Officer explained that the NTR figures were not captured because PBS was not formatted to capture NTR estimates. **of GoU receipts** The Ministry budgeted to receive UGX.1,818.717Bn (including donor funding) out of which UGX.1,4905.60Bn (UGX1,280.322bn GOU warrants and UGX 210.77bn donor funding) was warranted/availed resulting in a shortfall of UGX.327.625bn, which is 18% of the revised budget. Revenue shortfalls affect the implementation of planned activities. **Revenue Performance Performance of NTR** However, Non-budgeting The **Performance**", "I advised the Accounting Officer to always ensure that NTR  is budgeted for. collection"], ["4.1.3", "Out of the total warrants of UGX.1,280.322Bn received during the financial year, UGX.1,067.967Bn was spent by the entity resulting in an unspent balance of UGX. 212.355Bn representing absorption level of 83.4%. The unspent funds were swept back to the consolidated fund as required by the PFMA. The funds were meant for activities that were not fully implemented by the end of the financial year. **Absorption of funds** further noted that the entity did not seek a revision of its budget and work plan as provided for by section 17 (3) of the PFMA2015. I", "I advised the Accounting Officer to ensure that all funds availed are absorbed. Where reallocations are found necessary, I  the Accounting Officer to seek for revision of the entity\u2019s budget and work plan. advised"], ["4.1.4", "**Quantification of outputs/activities** Section 13 (15, b) of the PFMA 2015 states that a policy statement submitted by a vote shall contain the annual and three months\u2019 work plans, outputs, targets and performance indicators of the work plans. Regulation 11 (3) of PFMR 2016 requires that a vote prepares a work plan that indicates the outputs of the vote for the financial year; the indicators to be used to gauge the performance of the outputs and funds allocated to each activity. assess the performance of an output, all activities supporting the output must be quantified. reviewed the extent of quantification of outputs and activities for a sample of thirty seven (37) outputs with a total of one hundred sixty I To", "I commended the Accounting Officer for ensuring that all activities and out- puts are fully quantified  at planning  to facilitate  performance measurement. level I advised the  Accounting However,"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 7, "document_name": "MWTS Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendations"], "type": "table"}}, {"content": [["", "eight (168) activities and expenditure of UGX. 779.62Bn and noted they were fully quantified. That is, all the one hundred sixty eight (168) activities (100%) within these outputs were clearly quantified to enable the assessment of performance. The **Table** refers. **Summary of Performance by Outputs** Activity details-Analysis** **Catego**  **ry of**  **output** s** **No.** of outp uts samp led** **% of total outp uts samp led** **% prop ortio n to total expe nditu re** **Tota l no of acti vitie s in the outp uts** **No. of Full y Qua ntifi ed acti vitie** **s**  168 **Exp end itur e UG X Bn** 779. 62 **No of activi ties not fully quan tified** **% of quanti ficatio n of activiti es per catego ry of output** 37 33.6 73 168 0 100 noted that MOWT did not have unit cost estimates at activity level to provide a link between inputs, processes, outputs and intermediate outcomes realized during the year. **Fully quantif ied outputs** I", "Officer to ensure that there are unit cost estimates at activity level to provide a link between  inputs, processes  and outputs."], ["**Summary of Performance by Outputs**", null, null], ["**Catego ry of output s**", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 8, "document_name": "MWTS Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_18"], "type": "table"}}, {"content": [["", "eight (168) activities and expenditure of UGX. 779.62Bn and noted they were fully quantified. That is, all the one hundred sixty eight (168) activities (100%) within these outputs were clearly quantified to enable the assessment of performance. The **Table** refers. **Summary of Performance by Outputs** Activity details-Analysis** **Catego**  **ry of**  **output** s** **No.** of outp uts samp led** **% of total outp uts samp led** **% prop ortio n to total expe nditu re** **Tota l no of acti vitie s in the outp uts** **No. of Full y Qua ntifi ed acti vitie** **s**  168 **Exp end itur e UG X Bn** 779. 62 **No of activi ties not fully quan tified** **% of quanti ficatio n of activiti es per catego ry of output** 37 33.6 73 168 0 100 noted that MOWT did not have unit cost estimates at activity level to provide a link between inputs, processes, outputs and intermediate outcomes realized during the year. **Fully quantif ied outputs** I", "Officer to ensure that there are unit cost estimates at activity level to provide a link between  inputs, processes  and outputs."], ["**Summary of Performance by Outputs**", null, null], ["**Catego ry of output s**", null, null], ["**Fully quantif ied outputs**", null, null], ["noted that MOWT did not have unit cost estimates at activity level to provide a link between inputs, processes, outputs and intermediate outcomes realized during the year. I", null, null], ["4.1.5", "I assessed the implementation of thirty seven (37) outputs that were fully quantified with a total of one hundred and sixty eight (168) activities worth UGX.779.621Bn and noted that; Four (4) outputs with seven (7) activities and expenditure worth UGX 543.224Bn were fully implemented. That is all the seven (7) activities within these outputs were fully implemented. \uf0b7 Thirty (30) outputs with one hundred and fifty seven (157) activities worth UGX.236.397Bn were partially implemented. Out of the one hundred and fifty seven (157) activities, the entity fully implemented forty seven (47) activities, and seventy two (72) activities were partially implemented while thirty eight (38) activities remained unimplemented. \uf0b7 Three (3) outputs with four (4) activities worth UGX.0.0Bn were not implemented. That is none of the four (4) activities was implemented at all because budgeted funding was not availed. **The Table below refers:** **% prop ortio n to total expe nditu** **Tot al no of acti viti** **No of** **Full y imp lem** **No.** **Of parti ally impl eme** **No of activiti es that were not imple mente** **Exte nt of impl eme ntati on of activi** **% of imp lem ent atio** **Exp end itur e** **UG** **of** **N o** **o** **p** **Cate gory of outp ut** **Summary of Performance by Output** **Activity details-Analysis** **Implementation of quantified outputs** \uf0b7 **ut** **ut**", "I advised the Accounting Officer to ensure that outputs are implemented as planned and where funds are not availed, to seek for revision of the entity work plan."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 8, "document_name": "MWTS Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_18"], "type": "table"}}, {"content": "s n X re es ent nted d ties", "metadata": {"headings": [{"headings_0": {"content": "s n X re es ent nted d ties", "page": 9, "level": 9}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "ed activi", "metadata": {"headings": [{"headings_0": {"content": "s n X re es ent nted d ties", "page": 9, "level": 9}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Bn acti ties per viti", "metadata": {"headings": [{"headings_0": {"content": "Bn acti ties per viti", "page": 9, "level": 9}}, {"headings_1": {"content": "s n X re es ent nted d ties", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "cate es", "metadata": {"headings": [{"headings_0": {"content": "cate es", "page": 9, "level": 9}}, {"headings_1": {"content": "Bn acti ties per viti", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "gory of outp ut", "metadata": {"headings": [{"headings_0": {"content": "gory of outp ut", "page": 9, "level": 9}}, {"headings_1": {"content": "cate es", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Fully impl eme", "metadata": {"headings": [{"headings_0": {"content": "Fully impl eme", "page": 9, "level": 9}}, {"headings_1": {"content": "gory of outp ut", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "543.  \n4 10.8 42.17 7 7 0 0 100", "metadata": {"headings": [{"headings_0": {"content": "Fully impl eme", "page": 9, "level": 9}}, {"headings_1": {"content": "gory of outp ut", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "nted", "metadata": {"headings": [{"headings_0": {"content": "nted", "page": 9, "level": 9}}, {"headings_1": {"content": "Fully impl eme", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "nted", "page": 9, "level": 9}}, {"headings_1": {"content": "Fully impl eme", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "outp", "metadata": {"headings": [{"headings_0": {"content": "outp", "page": 9, "level": 9}}, {"headings_1": {"content": "nted", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "uts 1", "metadata": {"headings": [{"headings_0": {"content": "outp", "page": 9, "level": 9}}, {"headings_1": {"content": "nted", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Parti ally Impl", "metadata": {"headings": [{"headings_0": {"content": "Parti ally Impl", "page": 9, "level": 9}}, {"headings_1": {"content": "outp", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "236.  \neme 30 81.1 18.35 157 47 72 38 45.86 39", "metadata": {"headings": [{"headings_0": {"content": "Parti ally Impl", "page": 9, "level": 9}}, {"headings_1": {"content": "outp", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "nted", "metadata": {"headings": [{"headings_0": {"content": "nted", "page": 9, "level": 9}}, {"headings_1": {"content": "Parti ally Impl", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "outp", "metadata": {"headings": [{"headings_0": {"content": "outp", "page": 9, "level": 9}}, {"headings_1": {"content": "nted", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "uts 2", "metadata": {"headings": [{"headings_0": {"content": "outp", "page": 9, "level": 9}}, {"headings_1": {"content": "nted", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Outp uts Not", "metadata": {"headings": [{"headings_0": {"content": "Outp uts Not", "page": 9, "level": 9}}, {"headings_1": {"content": "outp", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "3 8.1 0.0 0.0 4 0 0 4 100", "metadata": {"headings": [{"headings_0": {"content": "Outp uts Not", "page": 9, "level": 9}}, {"headings_1": {"content": "outp", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Impl", "metadata": {"headings": [{"headings_0": {"content": "Impl", "page": 9, "level": 9}}, {"headings_1": {"content": "Outp uts Not", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "eme", "metadata": {"headings": [{"headings_0": {"content": "eme", "page": 9, "level": 9}}, {"headings_1": {"content": "Impl", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "nted 3", "metadata": {"headings": [{"headings_0": {"content": "eme", "page": 9, "level": 9}}, {"headings_1": {"content": "Impl", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "metadata": {"headings": [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the MoWT did not implement the following planned activities despite having received the required funds;", "metadata": {"headings": [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "1. Bridge inventory Data for BMS not collected.\n2. Bridge management System (BMS) Software not procured\n3. Upgrading to Bitumen Standard Sebbowa road (1.0km) in Makindye Ssabagabo Municipal Council was not implemented.", "metadata": {"headings": [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "4. Study for the determination of design load factors and traffic capacity assessment on selected DUCAR roads in Adjumani and Moyo under DINU not undertaken.", "metadata": {"headings": [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "The Accounting Officer explained that implementation of majority of the above activities was affected by the covid-19 pandemic and the nationwide lockdown during quarter two and three of the financial year. In addition, budget cuts by MOFPED affected the planned implementation of activities. \n1 Fully implemented output -All the activities within the outputs are fully implemented  \n2 Partially implemented Output-Activities within the output are either; Fully implemented, partially implemented or not implemented 3 Outputs not implemented-All the activities within the output not implemented at all  \n9", "metadata": {"headings": [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}, [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}]], "page": 9, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["4.1.6", "**Achievement of intended services from implemented outputs-** I undertook an assessment to establish whether there has been service delivery from a sample of outputs that were implemented and noted the following: **Output Activities/Details Audit comments** **details**  40252  Rehabilitation  of Upcountry  Aerodromes  (CAA) 100% civil works for Expansion of Apron 1 for Entebbe airport completed at a cost of  UGX 149,683,950,000  10% of civil works at New Passenger Terminal Complex for Entebbe airport completed; Output: 40304 Monitoring and Capacity Building Support Technical  support services rendered to MDAs and 40 reports prepared. 8 buildings assessed for structural integrity 98% civil works for Expansion of Apron 1 for Entebbe airport were completed contrary to reported 100% 0% of civil works at New Passenger Terminal Complex for Entebbe airport  Done. This was attributed to delayed movement of cargo from where the passenger terminal was supposed  to another area. This has limited service delivery provision to the public.  6 out of the 40 planned MDAs were provided technical support services and reports prepared. to be constructed 1 out of the 8 investigations  construction  accidents conducted and prepared. planned building fire-related report and on failure to achieve the intended services from the implemented outputs negates the purpose of budgeting and implementing these activities. Accounting Officer explained that the Covid-19 lockdown restrictions affected progress of works coupled with budget cuts which led to partial or non-implementation of planned outputs. The The", "I advised the Accounting Officer to address the gaps noted in the implementation of these outputs to enable  the communities  fully benefit  the projects/programms implemented Government. from by"], ["4.1.7", "**Submission of Quarterly Performance Reports** Paragraph 8.12 (4,5,6) of the Treasury Instruction 2017, require the Accounting Officer to prepare reports for each quarter of the Financial Year in respect of the vote for which he/she is responsible. These reports shall contain financial and non-financial information on the performance of the vote and shall be submitted to Treasury not later than 15 days after the end of each quarter. noted that the entity submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports. The **Table** below shows the delays per quarter on submission of budget performance reports; I", "I advised the Accounting Officer to ensure  that performance reports are prepared and submitted in time."]], "metadata": {"headings": [{"headings_0": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, {"headings_1": {"content": "eme", "page": 9, "level": 9}}], "page": 10, "document_name": "MWTS Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": "No Details Deadline Actual date Comment", "metadata": {"headings": [{"headings_0": {"content": "No Details Deadline Actual date Comment", "page": 11, "level": 9}}, {"headings_1": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}], "page": 11, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "for of (submitted in submission submission time/ delayed) 1 Quarter One 15/10/2020 16/01/2021 Delayed  \n2 Quarter Two 15/01/2021 17/02/2021 Delayed  \n3 Quarter Three 15/04/2021 25/05/2021 Delayed  \n4 Quarter Four 15/07/2021 03/08/2021 Delayed \nFailure to submit performance reports in time and failure to prepare monitoring reports contravenes the Treasury Instructions and affect timely tracking and evaluation of performance. \nThe Accounting Officer explained that the delays were as a result of the nationwide lockdown due to the COVID-19 outbreak that affected timely validation of data and reporting. \n4.1.8 Accuracy of Performance reports submitted  \nI advised the From my review of the annual performance reports and physical Accounting Officer to inspections/verification of outputs reported coupled with interviews, I report  \naccurate noted inconsistencies in the reported performance, as shown in the performance.  \nTable below:", "metadata": {"headings": [{"headings_0": {"content": "No Details Deadline Actual date Comment", "page": 11, "level": 9}}, {"headings_1": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}, [{"headings_0": {"content": "No Details Deadline Actual date Comment", "page": 11, "level": 9}}, {"headings_1": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}], [{"headings_0": {"content": "No Details Deadline Actual date Comment", "page": 11, "level": 9}}, {"headings_1": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}], [{"headings_0": {"content": "No Details Deadline Actual date Comment", "page": 11, "level": 9}}, {"headings_1": {"content": "3 779 60.5 Total 100 168 54 72 42 7 .61 2", "page": 9, "level": 9}}]], "page": 11, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Output Reported Target in the Q4 report", "metadata": {"headings": [{"headings_0": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}, {"headings_1": {"content": "No Details Deadline Actual date Comment", "page": 11, "level": 9}}], "page": 11, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Verified Achieved Target by the Audit team", "metadata": {"headings": [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], "page": 11, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Output: 40402  \n271No. road camps Only 147. road camps surveyed Monitoring and surveyed  \ncapacity building \ncontrary to the reported 271 road camps that were reported by support for management  \ndistrict road  \n30No. road reserves Only 24 road reserves out of the works surveyed planned 40 surveyed. This is contrary to what was reported in the performance report by management.  \nRoads Database of  \nOnly Roads Database of 5 Districts 90No. Districts  \nwere updated  \nupdated  \n4No. MoWT trained None of the 20 planned MoWT in HDM4  \nstaff were trained in HDM4 And \nOutput: 40304  \n145km of District \nCivil Cad 3D \nOnly 20km of District Roads were Monitoring and Roads gravelled in gravelled in Kapelebyong, Capacity Building Kapelebyong,  \nKaberemaido, Serere, Butaleja, Support Kaberemaido, Tororo, Katakwi, Nebbi, Apac, Serere,Butaleja, Oyam, Arua, Napak, Moroto, Tororo, Katakwi, Masaka, Mubende, Kiboga, Nebbi, Apac,Oyam, Butambala, Nakaseke, Arua, Napak,  \nNakasongola using Force Account; Moroto,  \nMasaka,Mubende,  \nKiboga, Butambala,  \nNakaseke,Nakasong  \nola using Force  \nAccount;", "metadata": {"headings": [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}, [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}]], "page": 11, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "100 Km of  \n50 Km of community access roads community access in Arua, roads in Arua,  \nKyegegwa,Kakumiro,Kasese,Ntoro Kyegegwa,Kakumiro ko, Rubanda, Kayunga, Kasese,Ntoroko,Ru Mukono,Buikwe, Luwero, Wakiso, banda, Kayunga, Soroti, Mayuge, Kamuli, Kaliro, Mukono,Buikwe,  \nBuyende,Namutumba,Amuria,Alep Luwero, Wakiso,  \ntong, Kwen,Budaka, Tororo were Soroti, Mayuge, rehabilitated;  \nKamuli, Kaliro,  \nBuyende,Namutumb  \na,Amuria,Aleptong,  \nKwen,Budaka,  \nTororo rehabilitated  \nOutput: 40301 Construction  \nConstruction Standard issues were Policies, laws, Standard issues disseminated to 35 districts guidelines, plans disseminated to 135 contrary to the reported 135  \nand strategies districts  \nOutput: 40303 1,100  \nNo. 280 construction materials tests Monitoring Construction reports produced;  \nCompliance of Materials testing  \nConstruction reports produced  \nStandards and 06 No. projects Only 4 Projects were Assessed for undertaking  \nAssessed for Gender  \nResearch and Equity  \nCompliance \nGender and Equity Compliance \nOutput: 40304 40No. Monitoring and Technically \nMDAs Only 10 technical support services were rendered to MDAs and Capacity Building Supported and Reports prepared.  \nSupport where necessary  \nreport prepared  \n6No.  \nbuildings Only 1 building was assessed for assessed for structural integrity  \nstructural integrity  \nOutput: 40306 5No. investigations Only 1 investigation on Makerere Construction on  \nbuilding University fire was conducted and related accidents construction and report prepared.  \ninvestigated  \nfire-related  \naccidents conducted  \nand  \nreports  \nprepared \nInaccurate reporting of performance misleads the users of this financial information and casts doubt on the reliability and authenticity of the information (both Financial and Non-financial) presented by the entity. \nThe Accounting Officer explained that the inconsistencies in reporting were as a result of the delay by MOFPED to undertake timely adjustments on the Integrated Financial Management System (IFMS) in the quarter summary analysis report (BIG Report) to enable the entity use adjusted expenditure figures as at 30 th July before production of the vote budget performance report. In addition, the Accounting Officer explained that adjustments are delayed by two months after end of the financial year (August-September) yet the 4 th quarter cumulative annual report is produced not later than 30 th July of every financial year. \nEmphasis of Matter \nWithout modifying my opinion, I would like to draw the readers\u2019 attention to the following matter(s) which have been disclosed in the financial statements of the Ministry:", "metadata": {"headings": [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}, [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}], [{"headings_0": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, {"headings_1": {"content": "Output Reported Target in the Q4 report", "page": 11, "level": 9}}]], "page": 12, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "2.0 Long outstanding advances", "metadata": {"headings": [{"headings_0": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}, {"headings_1": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}], "page": 13, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Review of Receivables in the Statement of Financial Position and Note 19 revealed that the Ministry had receivables worth UGX.1,570,776,843 out of which those worth UGX.623,855,947 were outstanding at the end of the previous year. \nThe likelihood of eventual clearance of the receivables that have been outstanding for over a year therefore seemed remote. \nThe Accounting Officer explained that the figure included the loss which was incurred in 2008, where the MoFPED staff that were attached as IT support, created a fictitious company on IFMS. \nI advised the Accounting Officer to follow up on the clearance of the advances as soon as possible.", "metadata": {"headings": [{"headings_0": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}, {"headings_1": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}, [{"headings_0": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}, {"headings_1": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}], [{"headings_0": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}, {"headings_1": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}], [{"headings_0": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}, {"headings_1": {"content": "Verified Achieved Target by the Audit team", "page": 11, "level": 9}}]], "page": 13, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 13, "level": 1}}, {"headings_1": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}], "page": 13, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 13, "level": 1}}, {"headings_1": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}, [{"headings_0": {"content": "Other Matter", "page": 13, "level": 1}}, {"headings_1": {"content": "2.0 Long outstanding advances", "page": 13, "level": 1}}]], "page": 13, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Failure to maintain district road equipment", "metadata": {"headings": [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}], "page": 13, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "The inspection of the Ministry\u2019s Regional Mechanical Workshops during August and September 2021 revealed that twenty one (21) units of district road equipment had been lying in the workshops\u2019 yards for more than a year without repair. The equipment included: thirteen (13) motor graders of different models; four (4) bulldozers; One (1) pickup; two (2) dump trucks, and one (1) wheel loader. \nIn addition, requests for 136 tyres for running district road equipment were not honoured during the year. \nThis means that the districts that own the concerned equipment could not maintain their roads and deliver such critical service to the country as planned. In addition, the cost of repair is escalating because other parts also become faulty when the equipment is grounded for a long time. \nThe Accounting Officer explained that the amount budgeted and received to maintain road equipment represents 30% of the total funds (UGX44.6bn) required for equipment maintenance. Hence, during the FY 2020/21, the Ministry prioritized mainly the servicing of the newly acquired equipment from Japan leaving out the older equipment (from China) that requires major repairs but have no budget. Maintenance of district equipment is one of the critically underfunded activities in the Ministry. \nThe Accounting Officer also said that it is true that a number of road equipment in the districts lack tyres. This is mainly due to an inadequate maintenance budget for the equipment. \nI advised the Accounting Officer to liaise with the responsible authorities to obtain the necessary funding for the full maintenance of the equipment so that the equipment operates and serves the Districts. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}, [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}], [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}], [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}], [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}], [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}], [{"headings_0": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 13, "level": 1}}]], "page": 13, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Grounded aircrafts used for training", "metadata": {"headings": [{"headings_0": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}, {"headings_1": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}], "page": 14, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Audit inspection and review of the East African Civil Aviation Academy (EACAA) in Soroti; and review of the Academy\u2019s assets register and aircraft annual serviceability status report of 06/09/2021 revealed that 3 out of the 9 aircrafts were grounded due to non- repair and maintenance. The aircrafts were (registration numbers): 5X-RWE grounded due to a defective fuel injector pump; 5X-UAN grounded for mandatory structural modification and 5X -YKM grounded for a propeller overhaul. \nIt was further noted that their certificates of airworthiness (C and A) for had expired. This made it difficult for the Academy to offer practical training. \nManagement explained that this was due to reasons beyond their control such as delay by the foreign contractor to commence repairs of 5X-UAN 310 due to the closure of the boarders immediately after the signing of the contract. Management further stressed that the academy had challenges in the procurement of spares for the aircraft due to global delays due to the effects of COVID-19. \nI advised the Accounting Officer to follow up with the contractor to ensure that the aircrafts are repaired as soon as the situation normalizes.", "metadata": {"headings": [{"headings_0": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}, {"headings_1": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}, [{"headings_0": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}, {"headings_1": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}], [{"headings_0": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}, {"headings_1": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}], [{"headings_0": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}, {"headings_1": {"content": "Failure to maintain district road equipment", "page": 13, "level": 1}}]], "page": 14, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 14, "level": 1}}, {"headings_1": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}], "page": 14, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "The Accounting Officer of MoWT 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\u2019 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. \nIn 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. \nI have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 14, "level": 1}}, {"headings_1": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}, [{"headings_0": {"content": "Other Information", "page": 14, "level": 1}}, {"headings_1": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}], [{"headings_0": {"content": "Other Information", "page": 14, "level": 1}}, {"headings_1": {"content": "Grounded aircrafts used for training", "page": 14, "level": 1}}]], "page": 14, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 14, "level": 1}}], "page": 14, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "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 Ministry. \nThe 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.  \n14 \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\u2019s 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. \nThe Accounting Officer is responsible for overseeing the Ministry\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 14, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 14, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 14, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 14, "level": 1}}]], "page": 14, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "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\u2019s 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. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}]], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "- 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 Ministry\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "- Conclude on the appropriateness of management\u2019s 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 Ministry\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the Ministry to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "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. \nI 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. \nFrom 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\u2019s 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. \nOther Reporting Responsibilities \nIn 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 14, "level": 1}}]], "page": 15, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}], "page": 16, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "In accordance with Section 13 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Authority with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n5.0", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 15, "level": 1}}]], "page": 16, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "metadata": {"headings": [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], "page": 16, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Paragraph 11 of the land acquisition procedure of Appendix 1 in the Guidelines for Compensation Assessment under Land Acquisition (GCALA) of June 2017 states that the period from final report approval to payment of compensation awards shall not exceed 6 months. \nThe valuation report for 2,378 PAPs with a total compensation sum of UGX 29.2 billion was approved by the Chief Government Valuer in October 2018. The review of documents indicated that a total of 1,253 PAPs with a total compensation value of UGX.19.5 billion had been paid by 30 th June 2021. As a result a total of 1,125 PAPs with a total compensation value of UGX.9.7 billion have remained unpaid for about three years. \nDelayed compensation of PAPs delays implementation of the project leading to escalation of the project cost. \nThe Accounting Officer explained that the Ministry budgeted for the remaining funds UGX 9.7Bn in the FY 2021/22 that was approved by the Ministry of Finance, Planning and Economic Development. The Ministry has compensated 1,704 PAPs out of 2,378 PAPS as at 30 th October 2021. The remaining 674 PAPS will be compensated this FY 2021/22. \nI advised the Accounting Officer to ensure that the budgeted funds are realised so that compensation is completed and works start in the FY 2021/2022. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}, [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}]], "page": 16, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Implementation of unplanned procurements", "metadata": {"headings": [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}], "page": 17, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 15(1) of the PFMA, 2015 provides that \u201cafter 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\u201d. \nIn addition, section 21(1) provides that \u201can Accounting Officer shall, based on the annual cash-flow plan issued by the Secretary to the Treasury under section 15, plan and manage the activities as indicated in the policy statement of the vote\u201d. \nA review of procurement records revealed that procurements worth UGX 1,772,908,757 which were not planned were implemented by the Ministry. \nImplementation of unplanned procurements is not only contrary to the PPDA Act, but it negatively affects the implementation of planned procurements and defeats the purpose for procurement planning. \nAlthough the Accounting Officer explained that the the procurements were planned, I was not availed evidence to support the assertion. \nI advised the Accounting Officer to always implement the budget basing on the procurement plans and work plan as approved by Parliament. \n7.0", "metadata": {"headings": [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}, [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}], [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}], [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}], [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}], [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}], [{"headings_0": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, {"headings_1": {"content": "Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa", "page": 16, "level": 1}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Delayed completion of road construction project", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], "page": 17, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "The review of procurement reference number MoWT/WRKS/2018/19/00191 indicated that the Ministry entered into a contract with M/s Probase Manufacturing SDN BHD and Abubaker Technical Services and General Supplies Limited JV on 16 th May, 2019 for piloting the use of probase technology for construction of roads in Uganda. The contract was for designing and building Kayunga - Nabuganyi and Nansana \u2013 Kireka - Bbira roads at a total cost of UGX.45,349,361,632. The contract provided that the works were to be completed by 01/07/2020. \nHowever, the examination of records indicated that contract spilled over into the year under review and t payments amounting to UGX.10,907,877,818 were made during the year. \nThe intended objective of piloting the technology in Uganda was not achieved. \nThe Accounting Officer explained that the contract implementation spilled over to the year under review due to the following reasons;", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}]], "page": 17, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "1. The contractor encountered unforeseen adverse physical conditions along the swamp section on the Kayunga \u2013 Nabuganyi road (20.2km) such as soft ground high water table measuring up to a length of 4.65km which necessitated special treatment such as the use of rockfill, geosynthetics, and embankment construction to avert possible premature defects and failure of the road. The extra works required extra time for both construction and also allow for consolidation of the new fill sections to warrant stability.", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "2. The employer required additional works.", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "3. The outbreak of the COVID-19 pandemic across the world led to difficulty in site operations, worker movements and general mobility of supplies. For instance, the factories manufacturing inputs for the technology (Probase TX-85 soil stabilizers and Probase PB-65 sealants) in Malaysia were closed to curb the spread of the virus for some time and on reopening the factories, shipping schedules became a challenge.", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "list"}}, {"content": "A lot of time lost is attributed to that. \nI advised the Accounting Officer to closely supervise the contract to ensure that the project is completed by the extended timeline. \n8.0", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}, [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}], [{"headings_0": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, {"headings_1": {"content": "Implementation of unplanned procurements", "page": 17, "level": 1}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "metadata": {"headings": [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 15(1) of the PFMA, 2015 provides that \u201cafter 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\u201d. \nIn addition, section 21(1) provides that \u201can Accounting Officer shall, based on the annual cash-flow plan issued by the Secretary to the Treasury under section 15, plan and manage the activities as indicated in the policy statement of the vote\u201d. \nA review of the procurement plan and the procurement reports to PPDA indicated that procurements worth UGX.7,465,000,000 which were planned were not implemented. \nThe Ministry did not manage the procurement activities as indicated in the policy statement and hence not all planned services were delivered. \nThe Accounting Officer explained that some procurements were not implemented due to budget cuts and thus lack of funds. \nI advised the Accounting Officer to always liaise with the responsible authorities to ensure that the Ministry\u2019s approved budget is fully availed. \n9.0", "metadata": {"headings": [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}, [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}], [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}], [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}], [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}], [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}], [{"headings_0": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}, {"headings_1": {"content": "Delayed completion of road construction project", "page": 17, "level": 1}}]], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Delayed acquisition of land for the Right of Way (RoW) for the SGR project", "metadata": {"headings": [{"headings_0": {"content": "Delayed acquisition of land for the Right of Way (RoW) for the SGR project", "page": 18, "level": 1}}, {"headings_1": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "heading"}}, {"content": "Objective 1 of the project strategic plan for 2016-2020 was to acquire 5200 acres of land free of encumbrances at an estimated cost of UGX 534,600,000,000 for the Right of Way (ROW) for the construction of Kampala \u2013 Malaba SGR route by October 2016.", "metadata": {"headings": [{"headings_0": {"content": "Delayed acquisition of land for the Right of Way (RoW) for the SGR project", "page": 18, "level": 1}}, {"headings_1": {"content": "Planned procurements not implemented \u2013 UGX 7,465,000,000", "page": 18, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2021", "type": "paragraph"}}], "table_of_contents": [{"content": ["LIST OF ACRONYMS - 3", "Opinion - 4", "Basis for Opinion - 4", "Key Audit Matters - 4", "  1.0 Implementation of the Approved Budget - 4", "Emphasis of Matter - 13", "  2.0 Long outstanding advances - 13", "Other Matter - 13", "  3.0 Failure to maintain district road equipment - 13", "  4.0 Grounded aircrafts used for training - 14", "Other Reporting Responsibilities - 16", "Report on the Audit of Compliance with Legislation - 16", "  5.0 Delayed compensation of PAPs for the development of Kampala Port in Bukasa - 16", "  6.0 Implementation of unplanned procurements - 17", "  7.0 Delayed completion of road construction project - 17", "  8.0 Planned procurements not implemented \u2013 UGX 7,465,000,000 - 18", "  9.0 Delayed acquisition of land for the Right of Way (RoW) for the SGR project - 18"], "page": 2}]}

reports/chunks/MWTS Report of Auditor General 2022.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2022 \nTABLE OF CONTENTS \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}]], "page": 1, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**BEC**", "Budget Execution Circular"], ["**Bn**", "Billion"], ["**CGV**", "Chief Government Valuer"], ["**EACAA**", "East African Civil Aviation Academy"], ["**GCALA**", "Guidelines for Compensation Assessment under Land Acquisition"], ["**GoU**", "Government of Uganda"], ["**HR**", "Human Resource"], ["**ICT**", "Information & Communication Technology"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**KCCA**", "Kampala Capital City Authority"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**MoFA**", "Ministry of Foreign Affairs"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**MoWT**", "Ministry of Works and Transport"], ["**NAA**", "National Audit Act"], ["**NTR**", "Non-Tax Revenue"], ["**OAG**", "Office of the Auditor General"], ["**PAPs**", "Project Affected Persons"], ["**PBS**", "Program Budgeting System"], ["**PDM**", "Parish Development Model"], ["**PDU**", "Procurement & Disposal Unit"], ["**PFMA**", "Public Finance Management Act"], ["**PPDA**", "Public Procurement & Disposal of Public Assets"], ["**PS/ST**", "Permanent Secretary / Secretary to the Treasury"], ["**ROW**", "Right of Way"], ["**SGR**", "Standard Gauge Railway"], ["**TI**", "Treasury Instructions"], ["**UCF**", "Uganda Consolidated Fund"], ["**UGX**", "Uganda Shilling"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 3, "document_name": "MWTS Report of Auditor General 2022", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "WORKS AND TRANSPORT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF WORKS AND TRANSPORT (MoWT)", "page": 1, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2022", "metadata": {"headings": [{"headings_0": {"content": "FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2022", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF", "page": 4, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, {"headings_1": {"content": "FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2022", "page": 4, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Ministry of Works and Transport (MoWT) which comprise the Statement of Financial Position as at 30 th June, 2022, 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. \nIn my opinion, the financial statements of the Ministry of Works and Transport (MoWT) for the financial year ended 30 th June, 2022 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statements Section of my report. I am independent of Ministry of Works and Transport 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. \nI believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matter  \nKey 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 to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Paragraph 2 of schedule 5 of the PFMA requires Accounting Officers to prepare an appropriation account showing the services for which the money expended were voted, the sums actually expended on each service and the state of each vote compared with the amount appropriated for that vote by Parliament. \nOver the years, I have observed improvements in the performance regarding implementation of the budget but entities still face a number of challenges including COVID-19, which continue to affect implementation of activities, service delivery and \ncredibility of the budget. It is against this background that budget performance was considered a key audit area during the office-wide planning. I reviewed documents such as work plans, performance reports, conducted interviews and physical inspection in arriving at my findings. \nThe MoWT is mandated to plan, develop and maintain an economic, efficient and effective transport infrastructure and services by road, rail, water, air and pipeline; manage public works including Government structures and promote good standards in the construction industry in support of the overall vision of government to bring about socio-economic transformation in the country. \nThe Ministry had a revised approved budget of UGX.836,607,573,082, out of which, UGX.767,113,898,027 was warranted. The Ministry\u2019s key deliverables for the financial year under review were:-", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}]], "page": 4, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table 1: Key deliverables for MoWT for the year", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": [["**1**", "52", "Contributions to National, Regional and International Organizations", "186,847,396", "22.3"], ["**2**", "83", "Border Post Rehabilitation/Construction", "178,584,883", "43.6"], ["**3**", "73", "Roads, Streets and Highways", "123,891,000", "58.4"], ["**4**", "80", "Construction/Rehabilitation of Inland Water Transport Infrastructure", "95,997,248", "69.9"], ["**5**", "05", "Water and Rail Transport Programmes Coordinated and Monitored.", "63,295,890", "77.5"], ["**6**", "81", "Construction/Rehabilitation of Railway Infrastructure", "60,591,014", "84.7"], ["**7**", "75", "Purchase of Motor Vehicles and Other Transport Equipment", "46,763,817", "90.3"], ["**8**", "02", "Road Safety Programmes Coordinated and Monitored", "24,651,296", "93.2"], ["**9**", "72", "Government Buildings and Administrative Infrastructure", "23,760,000", "96"], ["**10**", "01", "Policies, laws, guidelines, plans and strategies", "23,332,601", "98.8"], ["", "", "**Total**", "**827,715,145**", "**98.8**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS Report of Auditor General 2022", "columns": ["No", "Output", "Details", "Budget (UGX) \u201c000\u201d", "Cumulative % share of the total approved budget"], "type": "table"}}, {"content": "I reviewed the implementation of the approved 2021/2022 budget by the entity and noted the following.", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**1.1**", "**Revenue Performance**", ""], ["", "**Performance of Non-Tax Revenue (NTR)**  I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2021/2022 and noted that the entity budgeted to collect NTR of UGX.215.63Bn during the year under review. Out of this, only UGX.209.00Bn was collected, representing a performance of 97% of the target. was however, noted that the NTR target was set by MoFPED without the participation of the Accounting Officer. I could not therefore confirm whether this target was realistic. It", "I advise the Accounting Officer to ensure that the promised action is followed up and implemented."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 5, "document_name": "MWTS Report of Auditor General 2022", "columns": ["No", "Observations", "Recommendations"], "type": "table"}}, {"content": [["The Accounting Officer explained that during the BFP preparation for FY 2023-24 the Ministry has engaged MoFPED to ensure that realistic NTR projections are made.", null], ["**Performance of GoU receipts**", ""], ["According to the revised approved budget, the entity was supposed to receive UGX.836.61Bn, out of which UGX.767.1Bn was warranted, resulting into a shortfall of UGX.69.51Bn. The shortfall represents 8.31% of the approved budget. funds that were not warranted were meant to facilitate the implementation of various outputs, which were either partially implemented or not implemented at all. The under funding for the affected outputs are included in **Appendix I.** Accounting Officer explained that the Ministry is in constant engagement with MOFPED to ensure full and timely release of the Ministry\u2019s budget. The The", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 6, "document_name": "MWTS Report of Auditor General 2022", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["The Accounting Officer explained that during the BFP preparation for FY 2023-24 the Ministry has engaged MoFPED to ensure that realistic NTR projections are made.", null], ["**Performance of GoU receipts**", ""], ["According to the revised approved budget, the entity was supposed to receive UGX.836.61Bn, out of which UGX.767.1Bn was warranted, resulting into a shortfall of UGX.69.51Bn. The shortfall represents 8.31% of the approved budget. funds that were not warranted were meant to facilitate the implementation of various outputs, which were either partially implemented or not implemented at all. The under funding for the affected outputs are included in **Appendix I.** Accounting Officer explained that the Ministry is in constant engagement with MOFPED to ensure full and timely release of the Ministry\u2019s budget. The The", ""], [null, ""], [null, "I advise the Accounting"], [null, "Officer to continue"], [null, "liaising with MoFPED to"], [null, "ensure that that the"], [null, "approved budget is"], [null, "fully warranted."], [null, ""], ["advised the Accounting Officer to always ensure that activities and outputs are implemented as planned. I **Implementation of outputs and activities**  I assessed the implementation of a sample of twenty (22) outputs that had been fully quantified with a total of one hundred and ten (110) activities worth UGX.693Bn and noted that; \uf0b7 Five (5) outputs with eight (8) activities and expenditure worth UGX.294.6Bn were fully implemented.  \uf0b7 Fifteen (15) outputs with ninety seven (97) activities worth UGX.390.4Bn were partially implemented. Out of the ninety seven (97) activities, the entity fully implemented thirty one (31) activities; forty (40) activities were partially implemented, while twenty six (26) activities remained unimplemented.  \uf0b7 Two (2) outputs with five (5) activities worth UGX.8.1Bn were not implemented at all. the details of implementation of planned outputs, refer to the **Appendix II.** **2: Level of implementation of outputs** **Summary of Performance by Output** Activity details-Analysis** **Catego ry of output** **No of ou tp ut s** **% Propo rtion to total expen diture** **Tota l no of activ ities** **No of Fully imple mente d activiti es** **No.** Of partiall y implem ented activiti es** **of** **that** **No activitie** **s**  **were** not impleme nted** **Extent of impleme** **ntation** of activities per category of output** 5 42.5 8 8 0 0 100 15 50 56.3 97 31 40 26 50 **Exp end itur e UG X Bn** 294. 6 390. 4 **% Of i m** **e m e** **at io n** **Fully**  33 **imple**  **mente**  **d**  **output**  **s 1**  **Partiall**  **y**  **Imple**  **mente**  **d**  **output** s 2** **1.2** For  **Table** pl** **nt**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 6, "document_name": "MWTS Report of Auditor General 2022", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["2 17 8.1 1.17 5 0 0 5 0 **22 1 693 100 110 39 40 31** **0** 0** **Output s Not Imple mente** **d 3** Total** funding affected the implementation of panned activities. Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. Accounting Officer explained that non implementation of planned activities was affected by underfunding. Under The", null], ["**1.3** Mischarges**", ""], ["Regulation 16 (1) of the Public Finance and Management Regulations, 2016, requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote. 10.3.1 (step 4-approval of payments) states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his/her vote From a sample of transactions reviewed, I noted that funds to the tune of UGX.2,097,464,868 were irregularly mischarged from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Details of cases where this was observed are in **Appendix III.** of funds is not only contrary to the Public Finance and Management Act, but it negatively affects the delivery of services and negates the purpose of budgeting. Accounting Officer explained that during the financial year, the Ministry budgeted to support regional workshops for the maintenance and repair of earth moving equipment which fall under force account, interconnectivity and DRRU units. These funds were transferred to the regional workshops to cater for outstanding bills for the Japanese Equipment to avert a crisis at the local Government, District and Municipal council. Paragraph Mischarge The", "I advised the"], [null, "Accounting Officer to"], [null, "ensure that charging of"], [null, "expenditure is based"], [null, "on the expenditure"], [null, "classification and"], [null, "coding as defined by"], [null, "the chart of Accounts"], [null, "and not reasons for the"], [null, "expenditure."], [null, "Furthermore, the"], [null, "Accounting Officer is"], [null, "advised to advocate for"], [null, "increasing in the"], [null, "budget to support the"], [null, "regional workshops."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 7, "document_name": "MWTS Report of Auditor General 2022", "columns": ["The Accounting Officer explained that during the BFP preparation for FY 2023-24 the Ministry has engaged MoFPED to ensure that realistic NTR projections are made.", "None"], "type": "table"}}, {"content": "1.4", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 1}}], "page": 7, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], "page": 7, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "I under took procedures to establish if activities were undertaken in timely manner, were of expected quality and quantity, and if citizens were getting the expected services. The following observations were noted; \na) Maintenance of district and zonal road equipment  \nI carried out inspection of the regional mechanical workshops and established that 23 Districts\u2019 road equipment, especially Motor graders remained in the Workshops\u2019 \n3 Outputs not implemented-All the activities within the output not implemented at all \nyards for more than a year without repair with some having been grounded since 2016. \nThis has affected the maintenance of roads in the affected districts. \nThe Accounting Officer explained that the Regional Workshops received only UGX.10,492,000,000 as operational funding against an actual requirement of UGX.45,000,000,000 thereby not able to carry out all the necessary repairs. \nI advised the Accounting Officer to lobby the responsible authorities and have the road equipment maintenance budget improved.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}]], "page": 7, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "b) Grounded Aircrafts at the East African civil Aviation Academy  \nThe inspection of the East African civil Aviation Academy (Soroti Flying School) indicated that all its nine (9) training aircrafts were grounded due to the expiry of their insurance or being faulty. I further noted that three aircrafts involved in accidents during the year under review had not been repaired due to the delayed compensation by the insurance service provider.  \nThe training of pilots had been suspended resulting into un-necessary costs of keeping students on the campus without training and extension of the time within which students would complete their courses. In addition salaries for the Instructors and staff are being paid without activities, which is wasteful.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], "page": 8, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the financial challenges have derailed the Academy from executing its mandate. It was further explained that the Academy procured an insurance service provider (Sanlam), however after accepting the offer, the Academy received a late communication from Sanlam declining to offer the service. The issue has however been escalated to the Attorney General for further guidance on the next action against Sanlam Insurance. In addition, 5X-UAN 310 aircraft was manufactured in 1978 whose production line had been stopped, hence the Academy had to make special arrangements for the production of the parts required. It should also be noted that the aircraft was undergoing major structural repairs which required lots of parts. \nI advised the Accounting Officer to engage relevant authorities to ensure that the insurance cover is renewed and urgently follow up with the insurance provider for compensation of the aircrafts involved in accidents. Management of Ministry of Works should work out a strategy for enhancing the revenues of the Academy. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}, [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table 1: Key deliverables for MoWT for the year", "page": 5, "level": 3}}]], "page": 8, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Management of Public Land", "metadata": {"headings": [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 8, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 45 of the Public Finance and Management Act (PFMA), 2015 (as amended) requires the Accounting Officers to be responsible for the management of the land under their custody. Public land management is the process by which public land resources are put to proper utilization. Paragraph 16.13.11 of the Treasury Instruction, 2017 requires that for a government entity to be considered to have control over land only when it has the title. \nThe current financial reporting framework requires Land to be recognized as Non- produced assets in the statement of financial position (effective 2014) for all reporting entities on both Modified accrual and accrual basis of Accounting. The framework further requires land procured prior to 2014, and where the value cannot \nbe ascertained to be recorded in the memorandum statement to the financial statements. \nI observed that Ministries, Departments and Agencies (MDAs), and Local Governments (LGs) have challenges with regard to planning and budgeting, protecting, reporting, utilization and disposal of Public Land. These challenges include; inadequate record keeping, non-compliance to recognition and measurement criteria, loss of entity control due to encroachment and encumbrances, and lack of land titles, among others. These have negatively affected the quality of financial statements, and hampered service delivery and fulfilment of entity mandates. \nDocuments, such as; Laws and Regulations, approved strategic plans, policy statements, budgets, Financial Statements, Asset Register, Court case files and correspondences, Land titles and lease files were reviewed. In addition, I interacted with entity management and discussed issues affecting public land management. Furthermore, I physically inspected some of the pieces of land owned by the entities. \nFrom the procedures undertaken, I noted the following:-", "metadata": {"headings": [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}]], "page": 8, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**2.1**", "**Recording of land in IFMS and presentation in the** **financial statements**  Paragraph 10.12.4 of the Treasury Instructions, 2017 requires all fixed assets acquired to be captured in the fixed asset module of the Government Financial Management Information System (GFMIS)-IFMS A review of the land register and land transactions during the period under review revealed that the land acquired under the SGR project, measuring approximately 1,305.886 acres costing UGX.99,343,193,128 were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. to record all land in the land register could lead to misstatement of the non-produced asset in the statement of financial position and in the summary statement of stores and other assets (physical assets). he Accounting Officer explained that with the upgrading of the IFMS - assets module has been operationalized and the SGR land which had been acquired over the years will be uploaded on the IFMS as we have done for the Ministry. T Failure", "advised the Accounting Officer to ensure that all entity land is updated in the GFMIS asset module and appropriately presented and disclosed in the financial statements. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Public Land", "page": 8, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 9, "document_name": "MWTS Report of Auditor General 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 10, "level": 1}}, {"headings_1": {"content": "Management of Public Land", "page": 8, "level": 1}}], "page": 10, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed in the Financial Statements;", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 10, "level": 1}}, {"headings_1": {"content": "Management of Public Land", "page": 8, "level": 1}}], "page": 10, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "metadata": {"headings": [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}], "page": 10, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "The PSST/National Authorising Officer of the European Development Fund (EDF)- Ministry of Finance, Planning and Economic Development (PSST/NAO) signed a contract with an International firm for civil works for the rehabilitation of the Tororo- Gulu Railway at a contract price of EUR.39,337,756 (excluding VAT/other taxes). This included EU component of EUR.17,526,000 and GoU of EUR.21,811,756. \nArticle 46.8-a of the contract (pre-financing) required that repayment of pre- financing shall take the form of deductions based on monthly claims. The flat rate pre-financing (maximum of 10%) shall be repaid by means of deductions from instalment and, if necessary, the balance due to the contractor. This repayment shall begin with the first instalment and be completed; at the very latest by the time 80% of the amount of the Contract has been paid. \nI noted that the contractor terminated the contract on 12 th July, 2022 due to failure by the Government of Uganda to honour payments. A review of payment certificates and Supervising Consultant reports established that, although 30% advance payment was made to the contractor amounting to EUR.11,801,326.80, by the time of termination of the contract, only EUR.2,946,487.12 had been recovered with the balance EUR.8,854,839.68 not yet recovered. \nAn inspection carried out during the audit of Uganda Railways Corporation, which was the contract manager, indicated that by the time of termination of the contract, the old railway line had been dismantled by the contractor in several areas. This exposed the dismantled but re-usable materials to theft. \nThere is a risk of loss of public funds of EUR.8,218,950.59 since the outstanding un- paid certificates amounted to only EUR.635,889.09. In addition, some or all the dismantled but re-usable materials may ultimately not be traceable. \nThe Accounting Officer explained that the outstanding advance payment is still secured by advance and pre-financing security bonds provided by the contractor at commencement which are in the custody of the Ministry of Finance, Planning and Economic Development which are valid up to the intended completion date of 9 th February, 2023 as per the requirements of the contract. \nI advised the Accounting Officer to liaise with the various stakeholders with a view of coming up with interventions to ensure that the rehabilitation of the Tororo-Gulu Railway is completed.", "metadata": {"headings": [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}, [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Matter", "page": 10, "level": 1}}]], "page": 10, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 10, "level": 1}}, {"headings_1": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}], "page": 10, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "The Accounting Officer of Ministry of Works and Transport 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\u2019 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. \nIn 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 10, "level": 1}}, {"headings_1": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}, [{"headings_0": {"content": "Other Information", "page": 10, "level": 1}}, {"headings_1": {"content": "3.0 Un-Recovered Advance Payment-EURO.8,854,839.68", "page": 10, "level": 1}}]], "page": 10, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}], "page": 11, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "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 MoWT. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of Public Finance and 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. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry\\`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. \nThe Accounting Officer is responsible for overseeing the Ministry\\`s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}]], "page": 11, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}], "page": 11, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "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\u2019s 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. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}]], "page": 11, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- 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.\n- Obtain an understanding of internal controls 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 internal controls in the Ministry.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.\n- Conclude on the appropriateness of management\u2019s 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 Ministry\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}], "page": 11, "document_name": "MWTS Report of Auditor General 2022", "type": "list"}}, {"content": "am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the Ministry to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}], "page": 12, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}], "page": 12, "document_name": "MWTS Report of Auditor General 2022", "type": "list"}}, {"content": "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. \nI 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. \nFrom 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\u2019s 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. \nOther Reporting Responsibilities  \nIn 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 11, "level": 1}}]], "page": 12, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}], "page": 12, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Ministry with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows:- \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 11, "level": 1}}]], "page": 12, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Management of Information Technology (IT) Investments in Government", "metadata": {"headings": [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}], "page": 12, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "The Government of Uganda (GOU) is making large investments in Information Technology (IT) systems because of the tremendous benefits that IT can bring to its operations and services. One of the key programmes of NDPIII 2020/21-2024/25 is Digital Transformation, in which Government of Uganda aims to increase Information, Communication Technology (ICT) penetration and use of digital services for enhancing social and economic development. \nAs a result of national prioritisation of IT, the Auditor General undertook a thematic audit covering three financial years\u2019 expenditure (2019/20 to 2021/22) to scrutinise the management of IT Investments across Government. The overall objective was to assess whether the IT investments in Government are strategically aligned, managed appropriately and focused on achieving the NDP III objective. The procedures undertaken covered: planning and budgeting; procurement, utilization, maintenance and disposal of IT systems; governance, and financial reporting. \nFor the current year 2021/2022, the entity budgeted for UGX.5,572,875,000 for acquisition and implementation of IT systems and equipment and received UGX.4,793,109,187. \nA review of IT activities implemented revealed the following:", "metadata": {"headings": [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}, [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}]], "page": 12, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Observation**", "**Recommendation**"], ["**4.1**", "**Procurement/Development and Use of Software/Licenses (IT Systems) and Equipment** The IT Systems Development Lifecycle (SDLC) requires a systematic approach which includes; initiation, planning and execution. In addition, I made my assessment basing on PS/ST and NITA-U guidance on IT developments which aim to promote rationalisation and avoid further development of isolated IT systems in MDAs and LGs. During the audit of the Ministry, I observed that a total of two (2) IT systems/equipment with a total cost of UGX.200,780,000 were implemented without business cases and approval by NITA-U. The **table** below refers. **Table 3: IT systems procured without business cases** **Purpose of** the System** **Cost of the System (UGX.)** **User Department** 4,900,000 All departments **Name of IT System** Undefined PTV Visum Modeler Biometric software system upgrade Transport planning software **Total** **Date of purchas e** 6/6/202 2 19/11/2 021 195,880,000 Directorate of Transport services **200,780,000** may lead to duplication of acquisition, procurement of non-compatible solutions and equipment; and general deviation from Government\u2019s efforts to rationalize resources for better service delivery. be approved by NITA-U before they are initiated by the Ministry. Accounting Officer promised that in future all ICT procurements will Non-compliance The", "I advised the Accounting Officer to request NITA-U to review the systems."], ["**4.2**", "**IT Governance**  IT governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT sustains and extends its strategies and objectives. However, a review of the ICT governance structure of the entity revealed that; i. There were no specific structures that steer and oversee IT implementation.  ii. The entity has nine (9) positions of IT staff on the establishment, out of which, four (4) (44%) were filled and have the required qualifications. **The table below refers.**", "advised the Accounting Officer to institute governance policies and structures and to fill vacant positions to effectively manage IT investments. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}], "page": 13, "document_name": "MWTS Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "iii. There was no approved IT risk management framework/policy at the entity, and risk register.  \niv. There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014.", "metadata": {"headings": [{"headings_0": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 1}}], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table 4: IT staffing levels", "metadata": {"headings": [{"headings_0": {"content": "Table 4: IT staffing levels", "page": 14, "level": 3}}, {"headings_1": {"content": "Management of Information Technology (IT) Investments in Government", "page": 12, "level": 1}}], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "metadata": {"headings": [{"headings_0": {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "page": 14, "level": 5}}, {"headings_1": {"content": "Table 4: IT staffing levels", "page": 14, "level": 3}}], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Principal Information 1 0 1 Technologist  \nSenior Information scientist 1 0 1 Senior Information Technologist 2 2 0 Librarian 1 0 1 Web Master 1 1 0 Information Technologist 2 1 1 Systems administrator 1 0 1", "metadata": {"headings": [{"headings_0": {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "page": 14, "level": 5}}, {"headings_1": {"content": "Table 4: IT staffing levels", "page": 14, "level": 3}}], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Total 9 4 5", "metadata": {"headings": [{"headings_0": {"content": "Total 9 4 5", "page": 14, "level": 5}}, {"headings_1": {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "page": 14, "level": 5}}], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Absence of IT governance structures and understaffing hampers formulation of appropriate IT policies, strategies and real time upgrade of IT interventions. In addition, it may lead to misalignment of IT investments with the overall entity strategic objectives. \nThe Accounting Officer explained that the Ministry will ensure that a structure is set up to steer and oversee IT implementation in consultation with other stakeholders. It was further explained that the Ministry is in the process of initiating engagements with NITA-U to provide support to enable it undertake recovery of any data to aid business continuity. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "Total 9 4 5", "page": 14, "level": 5}}, {"headings_1": {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "page": 14, "level": 5}}, [{"headings_0": {"content": "Total 9 4 5", "page": 14, "level": 5}}, {"headings_1": {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "page": 14, "level": 5}}], [{"headings_0": {"content": "Total 9 4 5", "page": 14, "level": 5}}, {"headings_1": {"content": "Position Per Establishment No. of No. of Vacant Approved Positions Positions Positions Filled", "page": 14, "level": 5}}]], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Implementation of the PDM by Ministry of Works and Transport", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "The Parish Development Model (PDM) is a strategy by the Government of Uganda aimed at organizing and delivering the public and private sectors out of poverty through the creation of employment opportunities at the lowest economic planning unit, the Parish. The Parish Development Model (PDM) is the last mile strategy for service delivery by Government of Uganda to improve the incomes and welfare of all Ugandans at the household level. \nThe Parish Development Model is expected to cover all the 10,594 parishes in Uganda and is premised on seven major pillars: The primary pillar is \u201cAgriculture value chain development (Production, Storage, Processing and Marketing). The achievement of this pillar is supported by six other pillars namely; infrastructure and economic services, financial inclusion, social services, community mobilization, mind- set change Parish-based management information system, and governance and administration. \nPillar Two (2) \u2013 Infrastructure and Economic Services supports the provision of reliable transport and economic services for production and marketing. \nThe roles of the Ministry of Works and Transport are to;  \ni.  \nChair the Pillar Working Group  \nii.  \nConstruct and maintain community access roads  \niii.  \nImprove check points/bridges on community roads  \niv.  \nUpgrade community local markets by developing marketing strategy \nv.  \nExtend safe water facilities for domestic use and production  \nvi.  \nExtend of power facilities to communities and ensure availability of power in each Parish  \nvii.  \nCreate free internet zones in communities  \nviii. Improve physical development planning to facilitate planned, waste management and renewable energy \nI reviewed the implementation of the PDM activities and noted the following;- \n5.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}, [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}], [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}], [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}], [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}], [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}], [{"headings_0": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, {"headings_1": {"content": "Total 9 4 5", "page": 14, "level": 5}}]], "page": 14, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Implementation of the expected deliverables before full roll out of the PDM", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "According to the approved PDM Policy Framework, 2022, the Ministry of Works and Transport was supposed to undertake a number of activities before the full roll out of the PDM to ensure that the Pillar objectives are achieved. I undertook verification of the extent to which these activities had been implemented and noted that out of six (6) activities, only one (1) had been implemented at the time of audit as per the details below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**1**", "Construction and maintenance of Community Access roads", "Identification or existence of a database of all the roads to be worked on facilitate implementation of the PDM to", "No"], ["**2**", "Improve choke points and bridges on community roads", "Identification or existence of a database of all the choke points to be worked on facilitate implementation of the PDM to", "No"], ["**3**", "Upgrade community local markets by developing a marketing strategy", "An approved marketing strategy", "No"], ["**4**", "Creation of free internet zones", "Free internet zones identified and created", "No"], ["**5**", "Functional Pillar working group", "1 pillar working group", "Yes"], ["**6**", "Pillar manual", "1 pillar manual", "No"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}], "page": 15, "document_name": "MWTS Report of Auditor General 2022", "columns": ["S/N", "Pillar activity", "What should be in place before full roll out", "Implemented (Yes/No)"], "type": "table"}}, {"content": "Due to the failure to fully implement the above activities before full roll out there is a risk that implementation of the pillar activities will face challenges which may impair the achievement of the pillar objectives. \nManagement explained that the non-implementation is attributed to the absence of a budget provision to implement the activities as per the framework. \nI advised the Accounting Officer to liaise with the relevant stakeholders to obtain the necessary resources to implement the activities as per the PDM policy framework. \n6.0  \nDelayed Completion of the consultancy for the unit cost study for road", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}, [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}], [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}], [{"headings_0": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the PDM by Ministry of Works and Transport", "page": 14, "level": 1}}]], "page": 15, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "construction and maintenance in Uganda", "metadata": {"headings": [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], "page": 16, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "On 30 th July 2019, the Ministry entered into a contract for a unit cost study for road construction and maintenance in Uganda at a contract price of UGX.2,102,966,500. The contract was to be executed in nine (9) months from the date of contract signing, implying that the contract completion date was supposed to be 30 th April, 2020. \nA review of the performance of the contract revealed the following:- \ni. Although the cumulative payments to the consultant totalled to UGX.1,472,076,550 (70% of the contract price) by end of September 2022, almost 2 & \u00bd years later, most aspects of the contract such as testing the cost management system, 2 nd stakeholders\u2019 workshop, final report, cost estimation and monitoring systems and implementation strategy had not been delivered. \nii.  \nAlthough, section 7.6 of Terms of Reference(TORs) for the study required six (6) staff from MoWT, UNRA, KCCA and Uganda Road Fund to be attached to the Consultant as counterpart staff for training and knowledge transfer, there was no evidence that it was done. \niii.  \nThe most recent report submitted by the Consultant was the draft final report in December 2020. This report was not approved by the Ministry as it reportedly lacked cost drivers for road maintenance. \nThere is a risk of loss of UGX.1,472,076,550 so far paid to the Consultant if no acceptable report is eventually delivered. In addition, there was no evidence that the Ministry was employing the penalty provisions in the contract. \nThe Accounting Officer explained that the Consultancy has been delayed because of a number of issues, including the Covid-19 pandemic outbreak and the insufficient data that has been gathered from key stakeholders both internally and outside the benchmarking countries. It is important to highlight that access to offices and documents was necessary for the majority of the Consultancy's primary activities. \nI advised the Accounting Officer to follow up with the Consultant to ensure that the report is delivered expeditiously to enhance decision making. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}, [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}], [{"headings_0": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}, {"headings_1": {"content": "Implementation of the expected deliverables before full roll out of the PDM", "page": 15, "level": 1}}]], "page": 16, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}, {"headings_1": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}], "page": 16, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": "Kampala  \n23 rd December, 2022", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}, {"headings_1": {"content": "construction and maintenance in Uganda", "page": 16, "level": 1}}], "page": 16, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}, {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}], "page": 17, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": [["1", "040101", "Policies, laws, guidelines, plans and strategies developed", "2,032,850,000"], ["2", "040102", "Road Safety Programmes Coordinated and Monitored", "1,067,356,240"], ["3", "040104", "Air Transport Programmes coordinated and Monitored", "260,400,000"], ["4", "040105", "Water and Rail Transport Programmes Coordinated and Monitored.", "48,700,000"], ["5", "040106", "Ships and Ports programs coordinated and monitored", "42,000,000"], ["6", "040107", "Safety of navigation programs coordinated and monitored", "15,725,708"], ["7", "040108", "Monitored Technical Compliance Inspections Coordinated and", "348,250,000"], ["8", "040109", "Public Service Vehicles Licensed", "434,951,000"], ["9", "040110", "Rail Transport Programmes Co-ordinated and Monitored", "1,750,000"], ["10", "040201", "Policies, laws, guidelines, plans and strategies", "373,860,000"], ["11", "040202", "Monitoring and Capacity Building", "1,109,529,736"], ["12", "040251", "Maintenance of Aircrafts and Buildings (EACAA)", "4,091,957,932"], ["13", "040252", "Rehabilitation of Upcountry Aerodromes (CAA)", "1,157,576,577"], ["14", "040253", "Institutional Support to URC", "1,694,783,174"], ["15", "040271", "Acquisition of Land by Government", "11,339,298,959"], ["16", "040281", "Construction/Rehabilitation of Railway Infrastructure", "29,892,476,459"], ["17", "040301", "Policies, laws, guidelines, plans and strategies", "404,485,000"], ["18", "040302", "Management of Public Buildings", "1,500,000"], ["19", "040303", "Monitoring Compliance of Construction Standards and undertaking Research", "280,703,600"], ["20", "040304", "Monitoring and Capacity Building Support", "5,230,804,039"], ["21", "040306", "Construction related accidents investigated", "4,400,000"], ["22", "040351", "Registration of Engineers", "418,408,714"], ["23", "040352", "Support to MELTC", "1,726,237,161"], ["24", "040354", "Support to the National Building Review Board", "1,168,867,630"], ["25", "040402", "Monitoring and capacity building support for district road works", "619,656,158"], ["26", "040473", "Roads, Streets and Highways", "488,485,029"], ["27", "040476", "Purchase of Office and ICT Equipment, including Software", "200,000,000"], ["28", "040501", "Policies, laws, guidelines, plans and strategies.", "322,684,000"], ["29", "040502", "Maintenance Services for Central and District Road Equipment.", "199,750,000"], ["30", "040503", "Mech Tech Advise rendered & Govt vehicle inventory maintained.", "29,774,660"], ["31", "040505", "Operation and Maintenance of MV Kalangala Ship and other delegated ferries", "410,000,000"], ["32", "040506", "Maintenance of the Government Protocol Fleet", "150,000,000"], ["33", "040507", "Monitoring and Inspection of Plant and Equipment", "31,500,000"], ["34", "040551", "Transfers to Regional Mechanical Workshops", "1,516,810,715"], ["35", "044901", "Policy, Laws, guidelines, plans and strategies", "213,580,000"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}], "page": 17, "document_name": "MWTS Report of Auditor General 2022", "columns": ["No", "Output", "Details", "Un warranted Amounts (UGX)"], "type": "table"}}, {"content": [["36", "044902", "Ministry Support Services and Communication strategy implemented.", "396,627,800"], ["37", "044904", "Transport Data Collection Analysis and Storage", "323,950,000"], ["38", "044905", "Strengthening Sector Coordination, Planning & ICT", "629,100,000"], ["39", "044906", "Monitoring and Capacity Building Support", "186,027,054"], ["40", "044919", "Human Resource Management Services", "162,999,314"], ["41", "044920", "Records Management Services", "86,880,000"], ["42", "044976", "Purchase of Office and ICT Equipment, including Software", "378,978,184"], ["42", "**Total**", "", "**69,493,674,843**"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}], "page": 18, "document_name": "MWTS Report of Auditor General 2022", "columns": ["No", "Output", "Details", "Un warranted Amounts (UGX)"], "type": "table"}}, {"content": "Appendix II: Extent of Implementation of Outputs and Activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of Implementation of Outputs and Activities", "page": 19, "level": 1}}, {"headings_1": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}], "page": 19, "document_name": "MWTS Report of Auditor General 2022", "type": "heading"}}, {"content": [["**Fully Implemented Out-puts**", null, null, null, null, "**Partially Implemented Out-puts**", null, null, null, null, null, null, "**Out-puts not Implemented at all**", null, null, null, null], ["**Project**", "**Output**", "**Total output expenditure (UGX '000')**", "**Total No activ ities**", "**Number of fully implement ed activities**", "**Project**", "**Out-put**", "**Total Out- put expenditur e (UGX '000')**", "**Total No activi ties**", "**Number of fully implement ed activities**", "**No of partially implement ed activities**", "**No of activities that were not implemente d**", "**Project**", "**Out-put**", "**Total Out- put expenditur e (UGX '000')**", "**Total No activ ities**", "**Activiti es not Implem ented**"], ["**Maritime**", "52 Contributions to National, Regional and International Organizations", "29,549", "1", "1", "**07 Transport Regulation and Safety**", "01 Policies, laws, guidelines, plans and strategies developed", "2,045,429", "9", "3", "2", "4", "**1284 Development of new Kampala Port in Bukasa**", "80 Construction/Rehabil itation of Inland Water Transport Infrastructure", "7,461,544", "1", "1"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of Implementation of Outputs and Activities", "page": 19, "level": 1}}, {"headings_1": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}], "page": 19, "document_name": "MWTS Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16"], "type": "table"}}, {"content": [["**Fully Implemented Out-puts**", null, null, null, null, "**Partially Implemented Out-puts**", null, null, null, null, null, null, "**Out-puts not Implemented at all**", null, null, null, null], ["**Project**", "**Output**", "**Total output expenditure (UGX '000')**", "**Total No activ ities**", "**Number of fully implement ed activities**", "**Project**", "**Out-put**", "**Total Out- put expenditur e (UGX '000')**", "**Total No activi ties**", "**Number of fully implement ed activities**", "**No of partially implement ed activities**", "**No of activities that were not implemente d**", "**Project**", "**Out-put**", "**Total Out- put expenditur e (UGX '000')**", "**Total No activ ities**", "**Activiti es not Implem ented**"], ["**Maritime**", "52 Contributions to National, Regional and International Organizations", "29,549", "1", "1", "**07 Transport Regulation and Safety**", "01 Policies, laws, guidelines, plans and strategies developed", "2,045,429", "9", "3", "2", "4", "**1284 Development of new Kampala Port in Bukasa**", "80 Construction/Rehabil itation of Inland Water Transport Infrastructure", "7,461,544", "1", "1"], ["**Transport Infrastructure and Services**", "52 Rehabilitation of Upcountry Aerodromes (CAA)", "1,131,423", "2", "2", "**1096 Support to Computerized Driving Permits**", "76 Purchase of Office and ICT Equipment, including Software", "5,236,000", "2", "0", "2", "0", "**1703 Rehabilitation of District Roads Project**", "76 Purchase of Office and ICT Equipment, including Software", "614,999", "4", "4"], ["**1284 Development of new Kampala Port in Bukasa**", "83 Border Post Reahabilitation/Con struction", "8,476,928", "1", "1", "**16 Maritime**", "01 Policies, laws, guidelines, plans and strategies developed", "413,730", "1", "0", "1", "0", "", "**Totals**", "**8,076,543**", "**5**", "**5**"], ["**1489 Development of Kabale Airport**", "83 Border Post Reahabilitation/Con struction", "124,792,709", "2", "2", "**1097 New Standard Gauge Railway Line**", "76 Purchase of Office and ICT Equipment, including Software", "259,230", "1", "0", "1", "0", "", "", "", "", ""], ["**1563 URC Capacity Building Project**", "81 Construction/Rehabi litation of Railway Infrastructure", "160,171,907", "2", "2", "**1373 Entebbe Airport Rehabilitation Phase 1**", "52 Rehabilitation of Upcountry Aerodromes (CAA)", "19,138,215", "3", "2", "1", "0", "", "", "", "", ""], ["", "**Totals**", "**294,602,516**", "**8**", "**8**", "**1512 Uganda National Airline Project**", "52 Rehabilitation of Upcountry Aerodromes (CAA)", "117,626,000", "7", "2", "1", "4", "", "", "", "", ""], ["", "", "", "", "", "**1659 Rehabilitation of the Tororo \u2013 Gulu railway line**", "81 Construction/Reha bilitation of Railway Infrastructure", "11,229,844", "3", "1", "2", "0", "", "", "", "", ""], ["", "", "", "", "", "**12 Roads and Bridges**", "52 Support to MELTC", "4,273,763", "7", "5", "2", "0", "", "", "", "", ""], ["", "", "", "", "", "**1558 Rural Bridges Infrastructure Development**", "74 Major Bridges", "21,641,508", "16", "5", "9", "2", "", "", "", "", ""], ["", "", "", "", "", null, "76 Purchase of Office and ICT Equipment, including Software", "230,000", "2", "0", "2", "0", "", "", "", "", ""], ["", "", "", "", "", "**1564 Community Roads Improvement Project**", "73 Roads, Streets and Highways", "43,801,746", "10", "2", "3", "5", "", "", "", "", ""], ["", "", "", "", "", null, "76 Purchase of Office and ICT Equipment, including Software", "500,000", "3", "1", "0", "2", "", "", "", "", ""], ["", "", "", "", "", "**1703 Rehabilitation of District Roads Project**", "73 Roads, Streets and Highways", "107,543,822", "13", "5", "4", "4", "", "", "", "", ""], ["", "", "", "", "", "**1705 Rehabilitation and Upgrading of Urban Roads Project**", "81 Urban roads construction and rehabilitation (Bitumen standard)", "53,428,317", "17", "4", "8", "5", "", "", "", "", ""], ["", "", "", "", "", "**1617 Retooling of Ministry of Works and Transport**", "76 Purchase of Office and ICT Equipment, including Software", "3,021,448", "3", "1", "2", "0", "", "", "", "", ""], ["", "", "", "", "", "", "**Totals**", "**390,389,0 52**", "**97**", "**31**", "**40**", "**26**", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of Implementation of Outputs and Activities", "page": 19, "level": 1}}, {"headings_1": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}], "page": 19, "document_name": "MWTS Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of Implementation of Outputs and Activities", "page": 19, "level": 1}}, {"headings_1": {"content": "APPENDICES: Appendix I: Outputs affected by budget cuts", "page": 17, "level": 1}}], "page": 19, "document_name": "MWTS Report of Auditor General 2022", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["List of Acronyms - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the Approved Budget - 1", "  2.0 Management of Public Land - 5", "Other Matter - 7", "  3.0 Un-Recovered Advance Payment-EURO.8,854,839.68 - 7", "Other Information - 7", "Management Responsibilities for the Financial Statements - 8", "Auditor\u2019s Responsibilities for the audit of the Financial Statements - 8", "Other Reporting Responsibilities - 9", "Report on the Audit of Compliance with Legislation - 9", "  4.0 Management of Information Technology (IT) Investments in Government - 9", "  5.0 Implementation of the PDM by Ministry of Works and Transport - 11", "  5.1 Implementation of the expected deliverables before full roll out of the PDM - 12", "6.0 Delayed Completion of the consultancy for the unit cost study for road construction", "and maintenance in Uganda - 13", "Appendix I: Outputs affected by budget cuts - 14", "Appendix II: Extent of Implementation of Outputs and Activities - 16", "Appendix III: Mischarge of expenditure Error! Bookmark not defined."], "page": 2}, {"content": ["1 Fully implemented output -All the activities within the outputs are fully implemented", "2 Partially implemented Output-Activities within the output are either; Fully implemented, partially implemented or not implemented"], "page": 6}]}

reports/chunks/National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "NO.2000002291  \nFOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 1, "level": 1}}], "page": 2, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": [["BoU", "Bank of Uganda"], ["ESIA", "Environmental and social Impact assessment"], ["FYR", "Financial Year"], ["GOU", "Government of Uganda"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFAD", "International Fund for Agricultural Development"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["KOPGT", "Kalangala Oil Palm Growers Trust"], ["LGs", "Local Governments"], ["MAAIF", "Ministry of agriculture, animal industry and fisheries"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["NEMA", "National Environmental management Authority."], ["NOPP", "National Oil Palm Project"], ["OPBL", "Oil Palm Buvuma Limited"], ["PMU", "Project Management Unit"], ["PSC", "Project Steering Committee"], ["UGX", "Uganda Shillings"], ["VODP 2", "Vegetable Oil Development Project 2"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "NO.2000002291 FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 4, "level": 1}}], "page": 4, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "Opinion \nI have audited the accompanying financial statements of National Oil Palm Project (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291 for the financial year ending 30 th June 2023, which comprise of the Statement of Receipts and Payments, Statement of comparison of budget and actual amounts, Statement of special account activities for the year ended 30 th June 2023 together with other accompanying statements and schedules for the year then ended, and notes to the financial statements, which have been prepared on the cash basis of the accounting as per the policies set out under Note 1(a). \nIn my opinion, the accompanying financial statements of National Oil Palm Project (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291 for the year ending 30 th June 2023 are prepared in all material respects, in accordance with the basis of accounting described under Note 1(a) of the financial statements and in conformity with the IFAD guidelines and terms of the financing Agreement.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 4, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT", "page": 4, "level": 1}}]], "page": 4, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "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\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Project 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 (IESBA) Code of Ethics for Professional Accountants (Parts A and B), 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. of Kalangala and Buvuma. The Project became effective on 1st of March 2019 and is expected to end on 28th February 2029. The Project expected total cost is USD.210.5 Million (UGX.814.5Billion) and is funded by International Fund for Agricultural Development (IFAD) Loan (USD.75.82M) & Grant (USD.1.21M), Government of Uganda (USD.11.747M), Loan reflows (USD.13.830M), Farmers (Small holder farmers, Commercial farmers and the farmer organizations) (USD.17.2M) and Private Sector contribution (USD.90.622M). The goal of NOPP is inclusive rural transformation through oil palm investment. The development objective is to sustainably increase rural incomes through opportunities generated by the establishment of an efficient oil palm industry that complies with modern environmental and social standards. This will be through the three project outcomes i.e. establishment of sustainable supply chains for oil palm growers; diversification and increased resilience of household livelihoods and creation of an enabling environment for sustainable scaling-up of oil palm investment. I undertook procedures to confirm if the project underwent proper project initiation and approval. I further reviewed if the project was being implemented as expected. Based on the procedures undertaken I observed the following; 1.1 Preparation of Project profile for the Project Paragraph 3.7 of the Project Development Committee Guidelines 2016 requires that the vote shall be required to prepare a project profile for each concept note approved by the PS/ST. The objective of the profile shall be to structure the proposed project so as to set a firm foundation for monitoring and evaluation of project activities. The project structure shall also indicate", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}]], "page": 4, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "2.0 Project Implementation 2.1 Disbursement performance", "metadata": {"headings": [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "I compared the total cumulative disbursements of project funds as of 30 th June 2023 against the project financing agreement and noted that the total cumulative disbursements to date were less than expected as per the project financing agreement as shown in the table below; \nTable showing IFAD funding", "metadata": {"headings": [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 6, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["Project year -4 (2022/2023)  Loan Funding IFAD", "130,064,209,080", "65,993,317,895", "64,070,891,185"], ["Project year (2022/2023) Grant Funding -4 IFAD", "3,588,887,400", "0", "3,588,887,400"], ["**Total**", "133,653,096,480", "59,820,898,413.93", "67,659,778,585"]], "metadata": {"headings": [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["Details", "Expected total disbursement as per Project Design Report (UGX)", "Actual disbursement as of 30 th June 2023 (UGX)", "Undisbursed funds (UGX)"], "type": "table"}}, {"content": "Table showing Government of Uganda Counterpart funding", "metadata": {"headings": [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["Project year -4 (2022/2023)", "21,013,301,940", "22,481,532,712", "1,468,230,772"]], "metadata": {"headings": [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["Details", "Expected disbursement Project Design Report (UGX) total as per", "Actual disbursement as at 30 th June 2023 (UGX)", "Over disbursed funds (UGX)"], "type": "table"}}, {"content": "2.2", "metadata": {"headings": [{"headings_0": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 7, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Cumulative achievement of Project activities", "metadata": {"headings": [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], "page": 7, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "I compared the cumulative performance for a sample of project activities against the cumulative targets for the current year (Year 4) to assess the extent to which project targets had been achieved over time. \nI sampled nine (9) activities worth UGX.48.818Bn and noted that targets for two (2) activities worth UGX.12.885Bn had been fully achieved while targets for the remaining seven (7) activities worth UGX.35.933Bn were yet to be achieved. Appendix I refers. \nFailure to achieve project targets cumulatively affects service delivery. \nThe Accounting Officer explained that the cumulative underperformance was due to the effects of COVID-19 at that time and the pre-conditions that have limited expansion in new hubs such as environmental studies. ESIAs approvals for the new hubs had all been concluded and approved by IFAD. Expansion in new hubs awaited for final approval by NEMA as required. \nRecommendation \nI advised the Accounting Officer to fast track the implementation of planned activities in order to recover the lost time. \n3.0  \nPerformance of the budget for the year \n3.1", "metadata": {"headings": [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}, [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "2.0 Project Implementation 2.1 Disbursement performance", "page": 6, "level": 2}}]], "page": 7, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance of Project Receipts", "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], "page": 7, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "The Project had an approved budget of UGX.48.74Bn for the financial year 2022/2023, out of which UGX.48.74 was available for spending, representing 100% performance as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], "page": 7, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["Source", "Approved budget (UGX \u2018Bn)", "Receipts/warrants/funds availed (UGX \u2019Bn)", "Variance (UGX\u2019 Bn)", "%age performance"], ["GOU", "5.240", "5.24", "0", "100"], ["Donor Funds", "43.500", "43.500", "0", "100"], ["**Total**", "**48.74**", "**48.74**", "**0**", "**100**"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], "page": 7, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": [["GOU", "5.239", "1.944", "37%", "3.285", "0.010"], ["Donor Funds", "43.500", "23.102", "53%", "0", "20.398"], ["**Total**", "**48.739**", "**25.046**", "**51%**", "**3.285**", "**20.408**"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], "page": 8, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["Source", "Receipts/war rants (UGX \u2018Bn)", "Actual Expenditure on Nopp activities (UGX \u2018Bn)", "Percentage performance", "Repurposed funds (UGX \u2018Bn)", "Unspent balance (UGX \u2018Bn)"], "type": "table"}}, {"content": "The repurposing of the available project funds, and the failure to absorb all the available funds, resulted into non-implementation of a number of Project activities. Appendix II refers. \nFailure to implement some of the Project activities impacted service delivery as summarized below:", "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}]], "page": 8, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "a) 754 Hectares of Smallholder oil palm garden owners were not availed with development loans.  \nb) Mayuge farmers are missing out on the benefits of a Trust and best management practice capacity buildings for OPG organisations in Buvuma and Mayuge were not procured  \nc) 10km access road was not constructed in the year, thus denying the community a better transportation network for the farm produce.  \nd) Fertiliser stores were not constructed, which affected the storage of fertilizer and may affect the fertilizer effectiveness in the field gardens.  \ne) Research planed objectives were not achieved.  \nf) 636 hectares of out growers' farmland was not surveyed and assessed for suitability for oil palm growing which affected identification of beneficiaries.  \ng) Financial Institution's services to the intended beneficiaries have been delayed which affects access to loans by farmers.  \nh) 26 lead farmer plots were not funded. Consultancy for business skilling, vocational skilling and financial accessibility in Buvuma and Kalangala was not procured, thus denying the intended communities training in advanced skills.  \ni) 1101 Households were not trained in income-generating activities which denies farmers knowledge and skill of managing their enterprises.  \nj) 1000 households were not trained in agribusiness which denies farmers knowledge and skill of managing their enterprises. \nis a summary of my observations, details of which have been provided as Appendix III. \nTable showing the extent of service delivery from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}]], "page": 8, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Supply of furniture for  Buvuma Hub", "37,000", "\uf0b7 All the furniture was delivered to the Office Hub.  \uf0b7 Furniture located in  unsecured/ unlocked room.", "\uf0b7 While the service was delivered to the users, it may be short-lived due to lack of security controls  the furniture. to", "The Accounting Officer explained that CCTV and access control is in place.  The fertilizer store contract includes the fence with a gate which will further limit access to unauthorized person."], ["2", "Supply of heavy duty photocopyi ng  machine", "34,500", "\uf0b7 The photocopier was delivered at the Hub officer and is functional. However  the machine is placed in a publically accessible  location of the Office exposing it to risk of damage  and theft. a", "\uf0b7 Service delivery may be short-lived due to uncontrolled access  the machine. of", null], ["3", "Constructio n of access roads in Buvuma (16.4Km)", "778,511", "\uf0b7 Road \uf0b7 Pending formation, Swamp  filling, gravelling  partially done and culverts installed. Installation  of relief  culverts, Construction of catch  water drains and gravel completion  in some  partially gravelled  sections.  \uf0b7 Culvert lines silting:  some culvert lines in 3 sections  had broken culvert pieces leading to noticeable depressions  in those sections of the road.  \uf0b7 Contractor not on site.  \uf0b7", "\uf0b7 Service delivery may be delayed since completion was  expected January 2024 and the contractor was not on site at inspection time in November.", "The Accounting Officer explained that though the contractor was not on site, the contract performance was ahead of schedule standing at 95%."], ["4", "Constructio n of 32 Km of  farm roads", "873,433", "\uf0b7 Completed works include  road shaping/formatio n, gravel, side drains and partly culvert installation.  \uf0b7 Pending works", "\uf0b7 Service delivery may be delayed in some sections of the road that are not  completed since this was a planned  annual activity.", "The Accounting Officer explained that completion of works is expected by end of November, 2023."]], "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], "page": 9, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["S/n", "Activity details", "Total expenditure (UGX) \u201c000\u201d", "Summary findings of", "service Conclusion regarding delivery", "Management Response"], "type": "table"}}, {"content": [["", "included mainly part  culvert installation, compaction and stone pitching.", "", "", null, null], ["5", "and Environme ntal  Social Impact Assessmen t- Mayuge", "148,662", "\uf0b7 Report in place but recommendations not implemented due to delays in approval  by NEMA", "\uf0b7 Service delivery is delayed", "The Accounting Officer explained that NEMA has been engaged and is expected to provide approval by end of November, 2023."], ["6", "and Environme ntal  Social Impact Assessmen t- Masaka", "129,740", "\uf0b7 Report in place but Recommendation s  not implemented due to delays in approval  by NEMA", "\uf0b7 Service delivery is delayed", "The Accounting Officer explained that Submission to NEMA is pending completion of farmer mapping. This is expected to be completed and submission made by December, 2023."], ["7", "Environme ntal Audit Bugala Islands", "169,150", "\uf0b7 Report in place but Recommendation s  implemented. not", "\uf0b7 Service delivery is delayed", "The Accounting Officer explained that the Environment and social monitoring plans (ESMP) have been updated to include NEMA recommendation and is being used to guide the project implementation."]], "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}], "page": 10, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["S/n", "Activity details", "Total expenditure (UGX) \u201c000\u201d", "Summary findings of", "service Conclusion regarding delivery", "Management Response"], "type": "table"}}, {"content": "Recommendation \nappears 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.", "metadata": {"headings": [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}, [{"headings_0": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, {"headings_1": {"content": "Cumulative achievement of Project activities", "page": 7, "level": 2}}]], "page": 10, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "The Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Project Funding Guidelines, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. \nIn preparing the financial statements, Management is responsible for assessing the project\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the National Oil Palm Project and using the Project Funding Guidelines, unless management has a realistic alternative to the contrary. Management is responsible for overseeing the Project\u2019s financial reporting process. \nAuditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}]], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "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. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional skepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}]], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "list"}}, {"content": "- 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 Project\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "list"}}, {"content": "- 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 Project\u2019s 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", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 11, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "list"}}, {"content": "obtained up to the date of my auditor's report. However, future events or conditions may cause the National Oil Palm Project to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "list"}}, {"content": "I communicate with the Management 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. \nI also provide the Management 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. \nFrom the matters communicated with Management, 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.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of Project Receipts", "page": 7, "level": 2}}]], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 12, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 12, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 11, "level": 2}}], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 12, "level": 2}}], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Project with specific matters in key legislations.  \nI performed procedures primarily to identify findings but not to gather evidence to express assurance.", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 12, "level": 2}}], "page": 12, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "page": 13, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 2}}], "page": 13, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "page": 13, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 12, "level": 2}}], "page": 13, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "page": 13, "level": 1}}], "page": 13, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "Opinion \nI have audited the statement of Special Account activities of the National Oil Palm Project IFAD LOAN NO.2000002292 & GRANT NO.2000002291 for the year ended 30 th June, 2023 which is set out on pages 20 of the financial statements. \nIn my opinion, the Project Management complied in all material respects, with IFAD rules and procedures and the Statement of Special account activities for the National Oil Palm Project IFAD LOAN NO.2000002292 & GRANT NO.2000002291 present fairly in all material respects, the accounts transactions and the closing balances as at 30 th June 2023.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "page": 13, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "page": 13, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291", "page": 13, "level": 1}}]], "page": 13, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibility for the Designated Account Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 13, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": "Project management is responsible for the preparation of the statement of special account activities and their fair presentation in accordance with the requirements for the Government of Uganda regulations and IFAD Guidelines. Management is also responsible for designing and implementing internal controls relevant to the preparation of the statement of special account activities that are free from material misrepresentation, whether due to fraud or error and selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances. \nAuditor\u2019s Responsibility \nMy responsibility is to express an opinion on the statement of special account activities based on my audit. I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs) and IFAD Guidelines on auditing. Those standards and the financing guidelines require that I plan and perform the audit to obtain reasonable assurance about whether the statement of special account activities are free from material misstatement. \nAppendices  \nAppendix I: Cumulative achievement of Project targets", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}]], "page": 13, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Outreach", "Number  of persons receiving project services.", "24,490", "6,746", "", "26", "1.118", "Not achieved", "Slow implementatio n  inadequate supervision. and", "to A number of project targeted persons may never benefit due the slow progress.", "Delay was due to effects of COVID-19 where  mobilising farmer beneficiaries was not permissible."], ["2", "for palm Sustainable supply chains  oil  growers established", "Number smallholder growers FFBs processors of OP selling to", "1,959", "2706", "747", "138", "0.579", "Fully achieved.", "n/a", "The  intended objective is being achieved under this activity.", "Appreciated"], ["3", "Smallholde r oil palm plantations established", "Number  of hectares planted and grown by smallholder OP growers", "10,900", "6,652", "4,248", "39", "10.531", "Not achieved", "and Slow implementatio n in hubs of Mayuge, Masaka Mukono.", "Intended project objective may be delayed or may not be achieved by end of project.", "Limitations of the expansion to new hubs which has now been approved by IFAD awaiting for NEMA final approval as required"], ["4", "Support infrastructu res established", "Km of access roads constructed/rehab ilitated", "600", "32", "568", "5", "0.873", "Not achieved", "Slow implementatio n  inadequate supervision. and", "Intended project objective may be delayed or may not be achieved by end of project.", null], ["5", "Social risks mitigated.", "Number  of households graduating household methodologies programme from", "4,892", "751", "4141", "15.4", "2.671", "Not achieved", "Slow implementatio n  inadequate supervision. and", "Social  risks mitigation objective may not be achieved by the project.", "With approval of new  hubs, implementation will speed-up."], ["6", "Ferry for", "No. of vehicles", "1", "1", "0", "100", "12.306", "Fully achieved.", "nil", "Ferry  services", "Appreciated"]], "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 14, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["No", "Activity", "Performance indicator", "Cumulat ive Target by 30 th June 2023 Y1, Y2, Y3, Y4", "Cumulativ e Actual performa nce by 30 th June 2023", "Varianc e", "%ag e perf orma nce", "Amount Spent", "Audit comment Fully achieved/ not achieved", "Cause of under performance", "Effect on service delivery", "Management Response"], "type": "table"}}, {"content": "11", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 14, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Buvuma Island /f", "", "", "", "", "", "", "", "", "achieved.", ""], ["7", "Policy and institutiona l  arrangeme nts for OP sector developme nt established", "Number  of policies, strategy and bill for oil palm development prepared  and proposed to policy makers  for approval", "2", "0", "2", "0", "0.272", "Not achieved", "Slow implementatio n  inadequate supervision. and", "Regulation  and guidance of the Oil palm  sector development may be delayed.", "This  required Regulatory impact assessment (RIA) as required by GoU. The RIA is in the final stages of completion."], ["8", "Enabling environme nt created for sustainable scaling-up of oil palm investment", "Number hectares plantations established private companies [inc BIDCO] of of by sector (ha)", "5000", "2300", "2700", "46", "18.381", "Not achieved", "This  partly caused  by delays  in acquisition of land  by government  for leasing to the  private investor.", "Creation of enabling environment  for sustainable scaling- up of oil palm investment  is delayed.", "To-date, Planting stands at 2,300 ha Delay has been affected by delayed compensation  & verification of PAPs by MoHUD which has been concluded for  additional 2,537.12 ha. This will be followed by compesations when funds are released by MoFPED."], ["9", "National OP research capacity strengthen ed", "Number  of publications  (policy  briefs, strategic technical papers, research publications and BMP manuals)", "15", "3", "12", "20", "2.087", "Not achieved", "Slow implementatio n  inadequate supervision. and", "Delays in research out puts may delay availability  of information about the  most appropriate applicable practices, innovations  and guidance for the Oil palm sector.", "The  research outputs done so far includes,  Best Management Practices plots, pest and  disease surveillance reports and research trials have  been established,  with data  collection ongoing \u2013 among others. Oil palm being a 25-year crop necessitates long durations of"]], "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 15, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["No", "Activity", "Performance indicator", "Cumulat ive Target by 30 th June 2023 Y1, Y2, Y3, Y4", "Cumulativ e Actual performa nce by 30 th June 2023", "Varianc e", "%ag e perf orma nce", "Amount Spent", "Audit comment Fully achieved/ not achieved", "Cause of under performance", "Effect on service delivery", "Management Response"], "type": "table"}}, {"content": "12", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 15, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "data collection prior to the publication of meaningful research papers.", null, null, null, null, null, null, null, null, null, null], ["", "**Total**", "", "", "", "", "", "**48.818**", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 16, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["No", "Activity", "Performance indicator", "Cumulat ive Target by 30 th June 2023 Y1, Y2, Y3, Y4", "Cumulativ e Actual performa nce by 30 th June 2023", "Varianc e", "%ag e perf orma nce", "Amount Spent", "Audit comment Fully achieved/ not achieved", "Cause of under performance", "Effect on service delivery", "Management Response"], "type": "table"}}, {"content": "Appendix II: Un-implemented activities as a result of Under-absorption of Funds", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 16, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Smallholder palm 1.1:  oil plantations developed", "754 Hectares of Smallholder oil palm not established with development loans", "9.265", "Change of the payment system from BBS to IFMS that required creation of farmers\u2019 supplier numbers. The process of disbursing development loans is now being handled through the Fund manager"], ["2", null, "636 hectares of Out growers farm land not surveyed and assessed for suitability for oil palm growing", "0.092", "This activity could not be completed in time due to long processes as far as land surveying was concerned. However, it has been rolled over to this current FY 2023/24 and is on-going."], ["3", null, "7 Field visits on adaptive trials for Oil Palm in the new hubs and sites.", "0.014", "Slow implementation of project activities by management"], ["4", null, "No Financial Institutions procured", "0.090", "Slow implementation of project activities by management"], ["5", null, "Airtime for Talk shows on Radio & Television", "0.010", "Slow implementation of project activities by management"], ["6", null, "Acquisition of Land for nucleus estate", "3.285", "Funds were repurposed to other activities under main ministry."], ["7", "1.2 Development of  OPG Organizations", "Consultancy firm to strengthen OPG organizations in Buvuma and Mayuge procured but consultancy annual target was not performed by 55%.", "0.221", "Slow implementation of project activities by management"], ["8", "", "Formation of Mayuge Oil Palm Growers Trust not done", "0.030", "Slow implementation of project activities by management"], ["9", "", "MIS software for Buvuma OPGC procured", "0.080", "Slow implementation of project activities by management"], ["10", "", "Support to Buvuma Cooperative mobilization and sensitization activities for", "0.024", "Slow implementation of project activities by management"], ["11", "", "Procurement of fireproof filing cabinet for Buvuma office", "0.012", "Slow implementation of project activities by management"], ["12", "", "Board meetings for BOPGT", "0.065", "Slow implementation of project activities by management"], ["13", "1.3:  Support", "16 km of access roads construction not yet", "1.508", "Slow implementation of project activities by management."]], "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 16, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["S/N", "Sub-Component", "Activity", "Amount (UGX) Bn", "Reason/Attribution"], "type": "table"}}, {"content": "13", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 16, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Infrastructures Established", "completed and another additional 10km expected to be constructed were not procured.", "", "39% of budget was expended by year end. The 10km was part of survey and design and to be contracted in the subsequent phase of works."], ["14", null, "Fertilizer stores not constructed", "0.608", "Slow implementation of project activities by management. The procurement of a contractor is In final stages expected to be concluded by January, 2024."], ["15", "2.1: Alternative Economic Opportunities", "53 out of 73 lead farmer plots not funded, Consultancy for business skilling, vocational skilling and financial accessibility in Buvuma and Kalangala not procured", "0.510", "Slow implementation of project activities by management"], ["16", null, "Consultancy for business skilling, vocational skilling and financial accessibility in Buvuma and Kalangala", "0.201", "Slow implementation of project activities by management. Consultancy services have been procured and implementation is now on-going."], ["17", null, "Designing Printing of farmer diary for OPGs in Buvuma and non OPGs in Kalangala", "0.031", "Slow implementation of project activities by management"], ["18", null, "Training of landless women and youths in Buvuma town council in mushroom growing", "0.023", "Some of the activities were halted and are now being implemented."], ["19", "", "Training of landless women and youth in Buvuma on bee keeping and honey post harvest handling and honey processing.", "0.315", "Some of the activities were halted and are now being implemented."], ["20", "", "Baseline data collection and mapping of beneficiaries in Kalangala and Buvuma", "0.016", "Some of the activities were halted and are now being implemented."], ["21", "", "sensitization and dissemination of agriculture intensification strategy in Buvuma and Kalangala", "0.018", "Some of the activities were halted and are now being implemented."], ["22", "2.2: Mitigation of Social Risks", "103 Household mentors not deployed and trained", "0.349", "Slow implementation of project activities by management. The remaining was rolled over to this current FY and is being implemented."], ["23", null, "10715 community members not sensitized on Gender issues, HIV/AIDS, Food and Nutrition, disaggregated by age and gender", "0.382", "The contracting process of the service provider suffered the administrative  It was however, concluded and implementation on-going. review."], ["24", null, "1290 households' mentees not trained on gender issues, HIV/AIDS, food & nutrition", "0.139", "Slow implementation of project activities by management"]], "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 17, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["S/N", "Sub-Component", "Activity", "Amount (UGX) Bn", "Reason/Attribution"], "type": "table"}}, {"content": "14", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 17, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "", "", "", null], ["25", "", "318 persons not sensitized on land rights, land management and tenure security, disaggregated by gender and age.", "0.152", "Slow implementation of project activities by management"], ["26", "2.3 Environment, Health and Safety", "ESIA proposed mitigation measures and NEMA conditions of approval pending compliance", "1.512", "Slow implementation of project activities by management."], ["27", null, "degraded land restoration is partially done", "0.233", "Slow implementation of project activities by management. This has been rolled over to this current FY and is on-going."], ["29", null, "132 Local Environment Committees (LECs) Not established, except in buvuma.", "0.066", "Slow implementation of project activities by management."], ["30", null, "No farmers sensitised and/or trained on Environment, Health and Safety issues", "1.052", "Slow implementation of project activities by management. This has been rolled over to this current FY and is on-going."], ["31", null, "Staff not trained in Environmental, Health and Safety aspects", "0.189", "Slow implementation of project activities by management"], ["32", null, "office equipment not procured for the respective District Local Governments of Buvuma and Kalangala", "0.126", "Slow implementation of project activities by management"], ["31", "for OP 3.1: Policy and institutional support  sector  development", "28% pending in regard to management consultancy  Impact Assessment on  Regulatory", "0.101", "Slow implementation of project activities by management but The policy process is at the final step of the Regulatory Impact Assessment stage."], ["34", "3.2:Strengthen the National Capacity for Oil Palm Research", "Partial funding of annual Oil Palm Research Budget activities", "0.233", "Slow implementation of project activities by management. The unimplemented activities were rolled over to this current FY- 2023/24 and are being implemented."], ["35", "4:1: Management Project", "PMU operations partially implemented", "0.982", "Slow implementation of project activities by management. The unimplemented activities were rolled over to this current FY- 2023/24 and are being implemented."], ["36", null, "Project interventions planned, monitored, evaluated and reported partially implemented", "0.850", null], ["37", null, "Partial  Project interventions and results Communicated and the  Managed appropriately. implementation Knowledge  thereof of", "0.057", null], ["", "**Total**", "", "**22.841**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 18, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["S/N", "Sub-Component", "Activity", "Amount (UGX) Bn", "Reason/Attribution"], "type": "table"}}, {"content": "15", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 13, "level": 2}}], "page": 18, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix III: Findings from the Physical Inspections", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Findings from the Physical Inspections", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}], "page": 19, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "heading"}}, {"content": [["**1**", "Supply of furniture for Buvuma Hub", "37,000", "\uf0fc -All the furniture was delivered to \uf0fc Furniture located in unsecured/ the Office Hub. unlocked room.", "", "", "CCTV is in place and access control.  The fertilizer store contract includes the fence with a gate which will further limit access  unauthorized person. to"], [null, null, "", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Findings from the Physical Inspections", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}], "page": 19, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "columns": ["", "Activity details", "Total expenditure (UGX) \u201c000\u201d", "Summary of findings", "Pictures", "None", "Management responses"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Findings from the Physical Inspections", "page": 19, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 13, "level": 2}}], "page": 19, "document_name": "National Oil Palm Project (NOPP) IFAD Report of t he Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF NATIONAL OIL", "PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 & GRANT NO.2000002291 FOR THE", "YEAR ENDED 30 TH JUNE, 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Project Back ground - 1", "  2.0 Project Implementation - 3", "  3.0 Performance of the budget for the year - 4", "Other Information - 7", "Management Responsibility for the Financial Statements - 8", "Auditor's Responsibilities for the audit of the Financial Statements - 8", "Other Reporting Responsibilities - 9", "Report on the Audit of Compliance with Legislation - 9", "REPORT OF THE AUDITOR GENERAL ON THE STATEMENT OF SPECIAL ACCOUNTS", "ACTIVITIES OF NATIONAL OIL PALM PROJECT (NOPP) IFAD LOAN NO.2000002292 &", "GRANT NO.2000002291 FOR THE YEAR ENDED 30 TH JUNE 2023 - 10", "Opinion - 10", "Management Responsibility for the Designated Account Statements - 10", "Auditor\u2019s Responsibility - 10", "Appendices - 11", "Appendix I: Cumulative achievement of Project targets - 11"], "page": 2}]}

reports/chunks/Office of the President Report of the Auditor General, 2023-1-18.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OFOFFICE OF THE PRESIDENT  \nFOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "ORTE oT, copy", "metadata": {"headings": [{"headings_0": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nTable of Contents \nWe  \nii", "metadata": {"headings": [{"headings_0": {"content": "ORTE oT, copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORTE oT, copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "List of ACFONYMS........ccccccccececscscesessscseceseessessessessecsecssessessecsecesessecsesstsseseecstssecsecnecseseaesaesaesseeneseeseaeaes iii REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE OFFICE OF THE PRESIDENT FOR THE YEAR ENDED 30\"F JUNE, 2023... 1 OPINION oo... eee ceeceeeccssccesceecescseessecsecsseessecssecssecsssessecssecssesssesssecesecsssesaesssesasesecsaeeasecsacssueessesstscstenseseeeseess 1 Basis. Or N 1 commun eeaesenmemass meencunaman a asmeenery nosmneenaneentmanaumaemenmnuammemammnecenet \nI ee EEE EEE 1 1.0 Implementation of the approved budget ...........uneneeeenesenesnenennenennnennnennnnnennennennennennn 1 2.0 \nManagement of the Government Salary Payroll....................u0ennsnnseeesenennenennnnenenn 5 Entpheeis: ol alba nema cacenenn aun nmonneNN NNER emeReUNS 9 20 \nQuistamlie Domes ATeas een en eu 10 Other matter..........unessneesnsnsensnnensennnnnnnnnennnenennernsennnnnensrsenenensnsenennesnenenennnenrensennnennnnetann 10 \n4.0 Implementation of the Presidential Directives..................n.eneneeennenn 10 50 Lack of Certificates of Te  \n11 nennen \nOe I ON pare ee it \nManagement Responsibilities for the Financial Statements... 12 Auditor's Responsibilities for the audit of the Financial Statements ....................ene 12 Eller Reseriing) creer 13 eeerar eco oeammesencuneoneenensecrenereennnerememanamemmemommmmencemans \nReport on the Audit of Compliance with Legislation...................neeeeeenenenenen 13 Appendices........... ER 14 Appendix I: Implementation of Planned Outputs .........eeeessensnenenneneenennennenennnnnenenennennenen 14 \nList of Acronyms \nAcronym Meaning \\_ \nAAYC \nAfro Arab Youth Council \nBn  \nBillion \nICT Information Communication Technology \nIESBA  \nInternational Ethics Standards Board for Accountants \nIFMS Integrated Financial Management System \nINTOSAI  \nInternational Organization of Supreme Audit Institutions \nISSAIs  \nInternational Standards of Supreme Audit Institutions \nLGs Local Governments \nMDAs  \nMinistries, Departments and Agencies \nMn Ministry Million  \nMoFPED  \nof Finance, Planning and Economic Development \npeau National Leadership Institute NTR \\| None Tax Revenue \nPFMA  \nPublic Financial Management Act \nPIAPS  \nProgramme Implementation Action Plans (PIAPS) \nPPDA  \nPublic Procurement and Disposal of Assets \nST Permanent Secretary/Secretary to Treasury 2 \\_\\_\\| Treasury Instructions \nUGX Uganda Shillings \nUTB Uganda Tourism Board \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE OFFICE OF THE PRESIDENT FOR THE YEAR ENDED 30\u00b0! JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the financial statements of the Office of the President (OP), which comprise the Statement of Financial Position as at 30 June 2023, 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. \nIn my opinion, the accompanying financial statements of the Office of the President for the financial year ended 30\u2018 June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act ,2015 (PFMA) and the Financial Reporting Guide, 2018 (as amended). \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with 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 Office of the President 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 (IESBA) Code of Ethics for Professional Accountants (Parts A and B), 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 \nopinion.  \nKey Audit Matter \nKey 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 \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of Office of the President is to provide leadership in Public Policy Management and Good Governance, through interventions at strategic national level. \nDuring the financial year 2022/2023, the Entity had a budget of UGX.230,657,522,239 out of which UGX.228,917,355,308 was warranted as shown in the table below; \nTable showing budget and warrants for the year  \nS/N Details Budget Warrants Percentage", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 11}}, {"headings_1": {"content": "ORTE oT, copy", "page": 1, "level": 3}}]], "page": 4, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "UGX)", "metadata": {"headings": [{"headings_0": {"content": "UGX)", "page": 5, "level": 8}}, {"headings_1": {"content": "EEE", "page": 2, "level": 11}}], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 8}}, {"headings_1": {"content": "UGX)", "page": 5, "level": 8}}], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "1 Recurrent (Wage 196,349,806,075 194,609,639,145 & Non-wage)  \nDevelopment 34,307,716,164 34,307,716,163 230,657,522,239 228,917,355,308 \nOut of the total Warrants of UGX.228,917,355,308, UGX.39,294,887,073 related to classified expenditure. Out of the balance of UGX.189,622,468,235, I reviewed activities/outputs worth UGX 127,520,510,615 (67.24%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 8}}, {"headings_1": {"content": "UGX)", "page": 5, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 5, "level": 8}}, {"headings_1": {"content": "UGX)", "page": 5, "level": 8}}]], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 8}}], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "Table showing audited funds during the review  \nS/N Details  \nActual Amount Cumulative \\| (UGX) percentage 1\\_\\_\\| Wage expenditure (General staff salaries) 38,385,617,350 20.24% 2 Outputs/activities selected for budget 89,134,893,265  \nperformance review  \n\\| Total warrants audited  \nTotal amount of warranted \n127,520,510,615\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 8}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 8}}]], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "228,917,355,308", "metadata": {"headings": [{"headings_0": {"content": "228,917,355,308", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance", "metadata": {"headings": [{"headings_0": {"content": "228,917,355,308", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "review;", "metadata": {"headings": [{"headings_0": {"content": "review;", "page": 5, "level": 2}}, {"headings_1": {"content": "228,917,355,308", "page": 5, "level": 2}}], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "Table summerising audit observations on Budget Performance  \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Non-Tax Revenue (NTR)", "metadata": {"headings": [{"headings_0": {"content": "review;", "page": 5, "level": 2}}, {"headings_1": {"content": "228,917,355,308", "page": 5, "level": 2}}, [{"headings_0": {"content": "review;", "page": 5, "level": 2}}, {"headings_1": {"content": "228,917,355,308", "page": 5, "level": 2}}]], "page": 5, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "[No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], "page": 6, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "Performance of GOU warrants  \nThe entity had an approved budget of UGX.230,657,522,239 I advised the from the various programmes out of which Accounting Officer UGX.228,917,355,308 was warranted resulting in a shortfall to engage MoFPED of UGX.1,740,000,000 representing a 99.2% performance. \nto ensure that funds are released as The performance of warrants from each of the Programmes appropriated.  \nIn from which the Entity was allocated funds is shown in the addition, the un- table below; implemented Programme Approved Warrants Variance %age activities should be Budget (UGX) (UGX) Bn. perfor rolled to the (UGX) manc over e subsequent period Community 9,100,000,000 9,100,000,000 0 100% for implementation. mobilization &  \nmind-set change  \nGovernance & 206,999,808,8 205,259,641,9 1,740,166,931 99%  \nSecurity 71 40  \nDevelopment 14,232,181,99 14,232,181,99 0 100%  \nplan 8 8  \nImplementation \n230,331,990 228,591,823 1,740,166,9 99% \u201a869 \u201a938 31 \nThe UGX.1,740,166,931 that was not warranted was meant for transfers to Ministry of Science and Technology. \nThe Accounting Officer explained that Ministry of Finance did not release the UGX.1,740,166,931 to the Office of the President due to revenue shortfalls at Treasury. \n1.2 Utilization of Warrants  \nOut of the total warrants of UGX.228,591,823,938 availed to I advised the the entity during the year, UGX.223,962,487,013 was utilized Accounting Officer resulting in un-utilized warrants of UGX.4,629,336,925 to ensure that all representing 98% utilization as shown in the table below; \nabsorbed once warranted. Programme Warran Utilization Variance %age  \nts (UGX of \n(UGX Bn) perfo \u2018Bn) warrants rman (UGX\u2019 Bn) ce Governance & 205.3 201 4.3 97.9 Security  \nCommunity 9.1 94 0 100 mobilization &  \nmind-set change  \nDevelopment plan 14.2 13.9 0.3 97.9 \nObservation  \nRecommendation maintenan records and PS  \nce of records among  \ntransport others.  \nequipment \nPayment Failure to \\| of salaries recruit,& ban  \nand staff on travel training abroad for  \nstaff training \nLa \nAs a result of the under absorption, the Entity was not able to: \n", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}, [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}]], "page": 6, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "1. Pay off accumulated pension arrears and gratuity for claimants\n2. Pay rent for Maracha RDC offices\n3. Recruit administrative assistants\n4. Unable to undertake training for 2 staff abroad", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], "page": 7, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "list"}}, {"content": "The Accounting Officer explained that the unutilized funds  \nwere mainly unabsorbed wage and pension.  \n\\{\\_  \n1.3 Unsupported output budgets  \nRegulation 11(2) (d) of the Public Finance Management I advised the Regulations, 2016 states that the work plans of a Vote shall Accounting Officer \u2018\\| indicate the funding allocated to each activity.  \nto ensure that going forward activities Contrary to the above, I observed that the budgets for all are appropriately four (04) outputs assessed were not supported by individual costed.  \nactivity costing and budgets.  \nNo Budget Budget Output Budget (UGX)  \nOutput  \nCode  \n1 000003 Facilities management 34,307,716,164 \\|  \n2 \\| 440002 Patriotism services", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "review;", "page": 5, "level": 2}}], "page": 7, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "7,060,000,000", "metadata": {"headings": [{"headings_0": {"content": "7,060,000,000", "page": 7, "level": 1}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}], "page": 7, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "3 010008 Monitoring Capacity strengthening \\_\\_1,267,738,900 \\| 4 560001 and 4,017,000,000 evaluation of Manifesto  \nCommitments  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "7,060,000,000", "page": 7, "level": 1}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 6, "level": 3}}], "page": 7, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "47,053,454,000", "metadata": {"headings": [{"headings_0": {"content": "47,053,454,000", "page": 7, "level": 1}}, {"headings_1": {"content": "7,060,000,000", "page": 7, "level": 1}}], "page": 7, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "Failure to provide detailed costing for activities implies that \nNo Observation", "metadata": {"headings": [{"headings_0": {"content": "47,053,454,000", "page": 7, "level": 1}}, {"headings_1": {"content": "7,060,000,000", "page": 7, "level": 1}}, [{"headings_0": {"content": "47,053,454,000", "page": 7, "level": 1}}, {"headings_1": {"content": "7,060,000,000", "page": 7, "level": 1}}]], "page": 7, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "| Recommendation", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], "page": 8, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "1.4 Implementation of outputs  \nI advised the \nI assessed the implementation of four (4) outputs that had Accounting Officer been fully quantified with a total of 34 activities worth to ensure that all UGX.47,053,454,000 and noted that: \nplanned and funded activities  \nare \noe Two (02) output with 14 activities worth UGX.11.5Bn implemented in the were fully implemented. \nperiod for which they were planned. e Two (02) outputs with 20 activities worth UGX.35.6Bn  \nwere partially implemented. Out of the 20 activities, the  \nentity fully implemented 16 activities; three (3)  \nactivities were partially implemented, while one (01)  \nactivity remained unimplemented. \no No output was not implemented at all. Details are in Appendix I. \nThe Accounting Officer explained that the above activities would be completed in the financial year 2023/2024. \nNon-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did renovate Mukone RDC\u2019s office despite having received the required funds; \nThe Accounting Officer explained that this was due to insufficient funds and the procurement for the renovation of the office of RDC Mukono was not initiated. \n2.0 Management of the Government Salary Payroll \nOver the years, execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 November 2022 referenced HRM \n155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, \nother procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four year period. \nI established that, during the last four financial years, Office of the President had a wage budget of UGX.154,612,705,011, out of which UGX.148,013,175,195 was utilised as shown below; \nFYR Revised Budget Payments Percentage 2019/2020 53,472,545,331 51,545,619,478 96% 2020/2021 55,369,790,975 54,583,599,376 99% 2021/2022 20,374,263,108 19,663,020,455 97% 2022/2023 25,396,105,597 22,220,935,886 87%", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}, [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}], [{"headings_0": {"content": "| Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "47,053,454,000", "page": 7, "level": 1}}]], "page": 8, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "154,612,705,011", "metadata": {"headings": [{"headings_0": {"content": "154,612,705,011", "page": 9, "level": 1}}, {"headings_1": {"content": "| Recommendation", "page": 8, "level": 3}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "148,013,175,195", "metadata": {"headings": [{"headings_0": {"content": "148,013,175,195", "page": 9, "level": 1}}, {"headings_1": {"content": "154,612,705,011", "page": 9, "level": 1}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;  \nNo Observation Recommendation 2.1 \nValidation of Employees on the Entity Main payroll  \nI advised the Out of 1,026 employees on the Office of the President February Accounting Officer 2023 salary payroll, a total of 983 (96%) were fully verified, 19 to", "metadata": {"headings": [{"headings_0": {"content": "148,013,175,195", "page": 9, "level": 1}}, {"headings_1": {"content": "154,612,705,011", "page": 9, "level": 1}}, [{"headings_0": {"content": "148,013,175,195", "page": 9, "level": 1}}, {"headings_1": {"content": "154,612,705,011", "page": 9, "level": 1}}]], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "periodically", "metadata": {"headings": [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "(2 %) partially verified, while 24(2%) did not show up as update employee summarised in the table below; \nlists, reconcile the payroll and liaise Table showing a summary of the validation results of with \nother \nstaff \nrelevant  \nNumber Amount stakeholders to Details  \nof (UGX) ensure timely Individ \npayroll access of uals \\| new employees Total Number of staff as per February 1026  \n2023 payroll  \nTotal number of employees fully 983  \nverified (A)  \nTotal number of employees partially 19  \nverified (B)  \nTotal number of employees who  \neared but were not verified (C  \nThe total number of Accounted for 06  \nemployees who did (on payroll) \nand deletion of tose. who hee", "metadata": {"headings": [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}, [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}], [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}], [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}], [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}], [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}], [{"headings_0": {"content": "periodically", "page": 9, "level": 8}}, {"headings_1": {"content": "148,013,175,195", "page": 9, "level": 1}}]], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "1,736,608,062", "metadata": {"headings": [{"headings_0": {"content": "1,736,608,062", "page": 9, "level": 2}}, {"headings_1": {"content": "periodically", "page": 9, "level": 8}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "\"", "metadata": {"headings": [{"headings_0": {"content": "1,736,608,062", "page": 9, "level": 2}}, {"headings_1": {"content": "periodically", "page": 9, "level": 8}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "7,129,992", "metadata": {"headings": [{"headings_0": {"content": "7,129,992", "page": 9, "level": 1}}, {"headings_1": {"content": "1,736,608,062", "page": 9, "level": 2}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "00", "metadata": {"headings": [{"headings_0": {"content": "7,129,992", "page": 9, "level": 1}}, {"headings_1": {"content": "1,736,608,062", "page": 9, "level": 2}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 9, "level": 3}}, {"headings_1": {"content": "7,129,992", "page": 9, "level": 1}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "not appear for  \nheadcount (no- Not u shows) Accounted for", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 9, "level": 3}}, {"headings_1": {"content": "7,129,992", "page": 9, "level": 1}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "(Off-payroll)", "metadata": {"headings": [{"headings_0": {"content": "(Off-payroll)", "page": 9, "level": 1}}, {"headings_1": {"content": "aa", "page": 9, "level": 3}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "LE]", "metadata": {"headings": [{"headings_0": {"content": "LE]", "page": 9, "level": 1}}, {"headings_1": {"content": "(Off-payroll)", "page": 9, "level": 1}}], "page": 9, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "information such: as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.  \nc) A total of 24(2%) employees on the payroll did not appear for the validation and were categorised as follows: \noe 06 employees were away for official duties and other genuine reasons, and were left on the payroll, pending validation upon their return.  \ne A total 18 employees who were paid UGX.34,345,128 were confirmed dead, absconded, or retired by the time of validation. These were removed from the payroll in consultation with the Accounting officer. \nd) A total of 46 individuals whose names were not on the payroll appeared for the validation exercise with all pre- requisite documents. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll as well as complete verification of the partially verified", "metadata": {"headings": [{"headings_0": {"content": "LE]", "page": 9, "level": 1}}, {"headings_1": {"content": "(Off-payroll)", "page": 9, "level": 1}}, [{"headings_0": {"content": "LE]", "page": 9, "level": 1}}, {"headings_1": {"content": "(Off-payroll)", "page": 9, "level": 1}}], [{"headings_0": {"content": "LE]", "page": 9, "level": 1}}, {"headings_1": {"content": "(Off-payroll)", "page": 9, "level": 1}}], [{"headings_0": {"content": "LE]", "page": 9, "level": 1}}, {"headings_1": {"content": "(Off-payroll)", "page": 9, "level": 1}}]], "page": 10, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "employees.", "metadata": {"headings": [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], "page": 10, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "2.2 Inconsistencies in Employee Details  \nA total of 305 employees on the Main payroll had inconsistencies I advised the in their names, NINs, dates of birth and gender captured in the Accounting Officer main and short-term contract payrolls and data captured by to expedite the NIRA on the National Identity cards. \nharmonisation of these \nInconsistent information undermines the integrity of the entity\u2019s inconsistencies so records and may complicate the employee service history and that the payroll retirement procedures. data maintained by the Ministry of This was attributed to among others: errors at the time of data \nPublic Service and \ncapture by NIRA, errors at the time of data capture for payroll the entity are preparation and changes initiated by employees but without consistent with corresponding adjustments on the payroll. \nthe data held by NIRA. \nThe Accounting Officer explained that the requirement by the Ministry of Public Service was that at least two names should match on the payroll and NIRA. Employees with different dates of birth on IPPS and NIRA can be verified to access the payroll thereafter; the responsible officers make a submission to MoPS \nMinistry of Public 2020/2021 55,369,790,975 54,583 ,599,376 786,191,599 Service. 2021/2022 20,374,263,108 19,663,020,455 711,242,653 \n2022/2023 25,396,105,597 22,220,935,886 3,175,169,711 \n154,612,705,01 148,013,175,19  \n1 5 6,599,529,816 \nFailure to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse.", "metadata": {"headings": [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}, [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}]], "page": 10, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "The Accounting Officer attributed the under-absorption to unfilled gaps/variances resulting from the retirement of staff from some positions and delayed recruitment. \\| 2.4 Review of the Entity Staff Establishment I. advised the During the audit, I undertook procedures to review the Accounting Officer completeness and relevancy of the entity establishment and to follow-up the noted that; Out of 1603 approved positions, a total of 1099 submissions made positions were filled leaving a gap of 504 vacant positions. to MoPS and Public Service The Accounting Officer explained that the structure of Office of Commission so the President was re adjusted by the Ministry of Public Service that the proposed on 12th May, 2023. recruitments are completed to address the current staffing \\| gaps. 2.5 Unabsorbed former employees of the defunct Ministry of Science, Technology and Innovation (MoSTI) I advised the Accounting Officer Section 29 (B-a) of the Public Service Standing Orders 2013 to continue provides that where a Public Officer's salary is to be transferred engaging the from one Vote to another following a transfer, the releasing various Ministry, Department or Local Government shall immediately stakeholders on forward a Local Last Pay Certificate. The receiving Ministry, the matter until all Department or Local Government shall ensure that, the Public the affected staff Officer is accessed to the payroll of the new station within one have been fully (1) month with effect from the date of reporting to the new duty absorbed. station. Name Audit Management Comment Response Dianah Principal Referred to Min. The Officer was Katiti Research of Health but appointed as a Principal Officer not absorbed Government Analyst under Ministry of Internal Affairs Mugisha Science Referred to Min. The Officer has been Bruno Officer of Energy but appointed as a Nuclear not absorbed Energy under Ministry of Energy and Mineral Development 3 Mugisha Commiss Not yet For the case of this Joram ioner deployed Officer, the Head of Patrick Public Service and Secretary to Cabinet wrote to H.E the President to give a Directive to the Ministry of Trade, Industry and Cooperatives to place him under Uganda National Bureau of Standards 4 Ocheng Assistant Referred to Min. The Officer is Ms. Lonyo Aluoch Commiss of Health but Grace Ocheing Prospero Grace ioner not yet and is currently deployed absorbed at the Ministry of Health as a Principal Nutritionist on Personal to Holder salary 5 Obalo A Senior Referred to The", "metadata": {"headings": [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}, [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}], [{"headings_0": {"content": "employees.", "page": 10, "level": 1}}, {"headings_1": {"content": "LE]", "page": 9, "level": 1}}]], "page": 11, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "68,622,248,", "metadata": {"headings": [{"headings_0": {"content": "68,622,248,", "page": 13, "level": 1}}, {"headings_1": {"content": "employees.", "page": 10, "level": 1}}], "page": 13, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "485  \n31,801,314,953 54%  \n30\" June 2023 \\| 21,818,463,224 35% \\| \nContinued incurrence of domestic arrears adversely affects budget performance in the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears. \nThe Accounting officer explained that there is limited resources provided by MoFPED to settle outstanding arrears. In addition Office of the President incurred arrears during the year arising out of unpaid property rates to KCCA amounting to UGX.387,469,361 and UGX.1,118,801,000 being outstanding commitments for Operation Wealth Creation.", "metadata": {"headings": [{"headings_0": {"content": "68,622,248,", "page": 13, "level": 1}}, {"headings_1": {"content": "employees.", "page": 10, "level": 1}}, [{"headings_0": {"content": "68,622,248,", "page": 13, "level": 1}}, {"headings_1": {"content": "employees.", "page": 10, "level": 1}}], [{"headings_0": {"content": "68,622,248,", "page": 13, "level": 1}}, {"headings_1": {"content": "employees.", "page": 10, "level": 1}}]], "page": 13, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}], "page": 13, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that these arrears are settled in line with the Government policy on reduction of arrears and in future ensure strict adherence to the Commitment Control System. \nOther matter \nI consider it necessary to communicate the following matter other than those presented or disclosed in the financial statements; \n4.0 Implementation of the Presidential Directives \nFailure to fully implement the 23 directives may affect the achievement of the 2040 vision of transforming Uganda into a middle income State. \nThe Accounting Officer explained that in an effort to track the implementation of the recommendations of the report on the 23 Directives, the Ministry is undertaking validation exercise, which will inform a Cabinet information on the implementation status. In addition, OP through the Directorate of Socio-Economic Monitoring and Research will continue to carryout routine follow up with the responsible MDAs to fast track the recommendations therein in the report to ensure the directives are effectively", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "68,622,248,", "page": 13, "level": 1}}]], "page": 13, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 14, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "heading"}}, {"content": "Recommendation I advised the Accounting Officer to continue following up with the responsible MDAs with a view of ensuring that the proposed recommendations are implemented. 5.0 Lack of Certificates of title Section 16.13.21 of the Treasury Instructions provides for Government Entities to keep an up to date list of all items held, and keep documentation proving ownership and existence. A review of the asset register revealed that Office of the President owns 48 pieces of land whose size was not reliably established in different parts of the country. In addition, the Office of the President also lacked ownership titles for these pieces of land. Undertaking developments on land that is not legally owned by Government is irregular and there is a risk of loss of the investments in case another party successfully contests ownership of such land in Courts of Law. The Accounting Officer explained that the delay to process the land titles for the above pieces of land is attributed to delay by District Councils to approve the offer of land, and inadequate funds to process land titles. Nonetheless, the entity has put in place measures to ensure that these titles are secured in financial year 2023/2024. Recommendation I advised the Accounting Officer to expedite the process for land titling and ensure all the 48 pieces of land, titled, and transferred to Uganda Land Commission. 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 Office of the President. 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 the Accounting Officer determines is 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 Office of the President'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.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 14, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}, {"content": "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, o 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, 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 Office of the President to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, o including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that is in compliance with the Government of Uganda Public Financial Management laws and regulations. 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 the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safegurads applied. From the matters communicated with the Accounting Officer,", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 14, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 15, "document_name": "Office of the President Report of the Auditor General, 2023-1-18", "type": "paragraph"}}], "table_of_contents": []}

reports/chunks/Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF UGANDA CIVIL AVIATION AUTHORITY FOR THE YEAR ENDED 30\"\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TABLE OF CONTENTS \nTABLE OF CONTENTS \ni u ou une ann ran nn nme ann nn ann man ann nn RE RATEN RO a RR \nLIST Cr Aer \nii zen \nDDINIONeunu0 nenn nen nun ann un unan ais wena Gas GEIST Th RTO ROS Ba HEARN Amn Ee NERC aeRO Re mas 1 \nEee es Tr TR 1 ce nce ere aro ee wees enn en ey eer a aces ann nnn TE EN \nKey Adit Mette lic \n1 is cans cass cnn cae ies canta ear enn cane ans Shs Keine wa COE en Gas HERO EOE EG oom revere \n1,9 Implementation \u00f6f the Appreved Budgek.. \n1 ran an unne nn ne un an nen nn \n20 Management of the Government Salaty Paytall \n4 . a unnu anne uunn anna anna aanan dene ara ana \n3.0 Financial analysis and assessment of the Authority\u2019s performance \n9 .....ssseesscssereeeeeeeees \nEST ERC 10 ee vies nurs cnc wu anne ana came nanan said SAA RS EB a a RE TEE ET Er ne \n4.0 Lack of tenancy agreements with ENHAS and DAS at the new cargo centre  \n10 ............ \nOther TAPOPAAE GN: 11 ccs ces ces cas exes views naa cans cane cane onan Ese came Capen Lt nn aa a nn rn ange \nManagement Responsibilities for the Financial StateMent .......ueneeeeneneennnnnennnnnnnnnnnnnnnnnnnnn it Auditor\u2019s Responsibilities for the Audit of the Financial StateMents.........ssssssssseeeeeeeeeereeeees il Other Reporting Responsibilfties.us u oe innen nm nenn an en nenn 13 Report on the Audit of Compliance with Legislation .......rusunun ee nn 13 \n50 \nManagement of Pracurement... um u nen mung u nenn nenn an unnnnnn naren naunnnnn nun 13 \nOther Legal and Regulatory Requirements... \n14 nennen nun nn an \nLIST OF ACRONYMS \n\\|  \nAcronym", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 2, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meanin", "metadata": {"headings": [{"headings_0": {"content": "Meanin", "page": 3, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AVSEC Aviation Security BN = Billion  \nFYR Financial Year  \nFYs Financial Years  \n\\|  \nGOU Government Of Uganda IAS", "metadata": {"headings": [{"headings_0": {"content": "Meanin", "page": 3, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "International Accounting Standard", "metadata": {"headings": [{"headings_0": {"content": "International Accounting Standard", "page": 3, "level": 3}}, {"headings_1": {"content": "Meanin", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ICAO  \nInternational Civil Aviation Organization ICAO International Civil Aviation Organization", "metadata": {"headings": [{"headings_0": {"content": "International Accounting Standard", "page": 3, "level": 3}}, {"headings_1": {"content": "Meanin", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IESBA", "metadata": {"headings": [{"headings_0": {"content": "IESBA", "page": 3, "level": 3}}, {"headings_1": {"content": "International Accounting Standard", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Ethics Standards Board for Accountants IFRS \n\\| International Financial Reporting Standards", "metadata": {"headings": [{"headings_0": {"content": "IESBA", "page": 3, "level": 3}}, {"headings_1": {"content": "International Accounting Standard", "page": 3, "level": 3}}, [{"headings_0": {"content": "IESBA", "page": 3, "level": 3}}, {"headings_1": {"content": "International Accounting Standard", "page": 3, "level": 3}}]], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "IESBA", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "IESBA", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISO", "metadata": {"headings": [{"headings_0": {"content": "ISO", "page": 3, "level": 4}}, {"headings_1": {"content": "| INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization For Standards", "metadata": {"headings": [{"headings_0": {"content": "ISO", "page": 3, "level": 4}}, {"headings_1": {"content": "| INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "ISO", "page": 3, "level": 4}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions MDAs \n\\| Ministries, Departments and Agencies  \n\\| Planning and Economic Development MoFPED Ministry of Finance,  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "ISO", "page": 3, "level": 4}}, [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 3}}, {"headings_1": {"content": "ISO", "page": 3, "level": 4}}]], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| MTEF", "metadata": {"headings": [{"headings_0": {"content": "| MTEF", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Medium Term Expenditure Framework NAA \\| National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "| MTEF", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NSSF", "metadata": {"headings": [{"headings_0": {"content": "NSSF", "page": 3, "level": 3}}, {"headings_1": {"content": "| MTEF", "page": 3, "level": 2}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "National Social Security Fund", "metadata": {"headings": [{"headings_0": {"content": "NSSF", "page": 3, "level": 3}}, {"headings_1": {"content": "| MTEF", "page": 3, "level": 2}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 3, "level": 1}}, {"headings_1": {"content": "NSSF", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 3, "level": 1}}, {"headings_1": {"content": "NSSF", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 1}}, {"headings_1": {"content": "_|", "page": 3, "level": 1}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Office of the Auditor General PPDA \nPublic Procurement & Disposal of Public Assets \\| PTB Passenger Terminal Building  \nUCAA Uganda Civil Aviation Authority  \n\\|  \nUGX Uganda Shillings  \nUSD \nUnited States Dollar  \nUniversal Safety Oversight Audit Programme- Continuous Monitoring USOAP-CMA", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 1}}, {"headings_1": {"content": "_|", "page": 3, "level": 1}}, [{"headings_0": {"content": "OAG", "page": 3, "level": 1}}, {"headings_1": {"content": "_|", "page": 3, "level": 1}}], [{"headings_0": {"content": "OAG", "page": 3, "level": 1}}, {"headings_1": {"content": "_|", "page": 3, "level": 1}}]], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Approach", "metadata": {"headings": [{"headings_0": {"content": "Approach", "page": 3, "level": 3}}, {"headings_1": {"content": "OAG", "page": 3, "level": 1}}], "page": 3, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA CIVIL AVIATION AUTHORITY FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Approach", "page": 3, "level": 3}}, {"headings_1": {"content": "OAG", "page": 3, "level": 1}}, [{"headings_0": {"content": "Approach", "page": 3, "level": 3}}, {"headings_1": {"content": "OAG", "page": 3, "level": 1}}]], "page": 4, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], "page": 4, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".  \n\\|  \nI have audited the financial statements of Uganda Civil Aviation \nAuthority (UCAA), which comprise the Consolidated Statement of Financial Position as at 30\" June 2023, the Consolidated Statement of Profit or Loss and Other Comprehensive Income, Consolidated 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. \nIn my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Uganda Civil Aviation Authority and its subsidiary (together the Group) as at 30\" June 2023, and its financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRS), and the requirements under Uganda Civil Aviation Authority Act, 2019.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}]], "page": 4, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI 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 Authority 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 (IESBA) Code of Ethics for Professional Accountants (Parts A and B), 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. \nKey Audit Matter  \nKey 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 to be key audit matters communicated in my report. \nI reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of UCAA is to promote safe, secure, regular and efficient use and development of civil aviation inside and outside Uganda as per the amended UCAA Act,", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}]], "page": 4, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2019. The entity had an approved budget of UGX.242.122Bn, out of which UGX. 283.372Bn was realized.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], "page": 5, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "I reviewed the implementation of the approved 2022/2023 budget by the entity and noted the following; \nNo Observation \nm Recommendation = 1.1 Revenue Performance \na) Performance of Internal Revenue sources  \nI advised the I reviewed the estimates of internal revenue sources and rates  \ncharged for the financial year 2022/2023 and noted that although Accounting Officer to the entity budgeted to collect internal revenue of UGX.239.13Bn ensure \nrealistic during the year under review UGX.280.896Bn was collected, budgets  \nare formulated after representing a performance of 117.47% of the target.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "Approach", "page": 3, "level": 3}}]], "page": 5, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "comprehensive", "metadata": {"headings": [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], "page": 5, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "assessments \nof Over performance of internal revenue sources is an indication of industry performance conservative budgeting. It may hinder the Authority\u2019s innovations  \nand projections.  \nfor future revenue collections. \nThe Accounting explained that the budget for the FY2022/23 projections were based on the assumption of the recovery of the Aviation industry from the COVID 19 pandemic. The Authority could not foresee the speedy recovery of the industry in that year. However, the Authority for the FY 23/24 has gone for an ambitious budget hitting a 300Bn mark having made all the necessary considerations for having a realistic budget. \nb) Performance of GOU warrants  \nThe entity had an approved budget of UGX.3Bn out of which  \nUGX.2.475Bn was warranted resulting in a\\_ shortfall of  \nUGX.0.525Bn representing an 82.5% performance. However,  \naccording to the budget of MoWT, the Ministry budgeted to transfer  \nonly UGX.2.5Bn implying that the amount was not reconciled with I  \nadvised the \nthe UCAA budget for Government subvention. \nAccounting Officer to The UGX.0.525Bn that was not allocated was meant for the put in place a maintenance of upcountry aerodromes. mechanism. that that there is a difference ensures that the The  \nOfficer \n1.2 Utilization of GOU Funding  \nOut of the total warrants of UGX.2.475Bn availed to the entity during I \nadvised the \\_  \nthe year, all the funds were utilized representing 100% utilization. Accounting Officer to These funds were used to carry out ground maintenance works in engage the line regional aerodromes. \nministry for adequate funding for aerodrome Additionally, the above funds were not sufficient for maintenance as an \nmaintenance. extra UGX.3.55Bn used from internally generated funds for marking .  \nwas  \nGulu runway, painting the Soroti runway, fencing Kisoro aerodrome  \namong other activities. \n1.3 Unsupported output budgets  \nParagraph 4.3.2 (c) of the UCAA Financial Policies and Procedures I advised the Manual, 2016 states that the various Heads of departments shall then Accounting Officer to prepare Directorate budgets showing recurrent and non-recurrent ensure that activities activities for the forthcoming financial year and costs. The budgets, within a given out-put besides quantifying receipts and expenditures, shall provide justification are", "metadata": {"headings": [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}, [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "comprehensive", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}]], "page": 5, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appropriately", "metadata": {"headings": [{"headings_0": {"content": "appropriately", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 5, "level": 1}}], "page": 6, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "for the amounts derived therein, by clearly stating the assumptions used costed and that the to derive such revenue estimates and cost/quantities. In addition, the total cost of the Heads of departments are required to respond and provide Directorate activities should be Budgets within a period not exceeding one month from the date of the \nthe basis ofthe cost of Budget Call paper. \nthe outputs and the entire work plan and Contrary to the above, I observed that the budgets for six (6) outputs budget.  \nassessed were not supported with individual activity costing and  \nbudgets. This was observed mainly in the Directorate of Safety, Security  \nand Economic Regulation (DSSER). \nTable 1: Outputs not supported with individual activity costing and", "metadata": {"headings": [{"headings_0": {"content": "appropriately", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 5, "level": 1}}, [{"headings_0": {"content": "appropriately", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 5, "level": 1}}], [{"headings_0": {"content": "appropriately", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 5, "level": 1}}], [{"headings_0": {"content": "appropriately", "page": 6, "level": 1}}, {"headings_1": {"content": "comprehensive", "page": 5, "level": 1}}]], "page": 6, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgets", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], "page": 6, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned Activities Output ICAO USAP- Promulgate the Act. 100,000,000 CMA CAP Review Compliance Checklists. implemented \\_ Complete/fill State Aviation Security Activity Questionnaire (SAASQ) Complete/fill State Quality Control Activity Summary form Review 500 Protocol questions in nine audit areas. Licensing and Setting of test pieces 40,000,000 certification of Preparation of examinations Aviation Marking of scripts security Analysis of results screeners Preparation of reports Printing of certificates Preparation of remedial exams meets in Sharing Reese with yw industry stakeholders responsible for implementing aviation security measures. Implementation Provision of guidance material, 70,000,000 of ICAO Standardized training, activities \\| Provision of Tools such as Electronic management systems Subject Matter Expertise (AVSEC) Total 280,000,000 \\| Failure to provide detailed costing for activities implies that the costing at output level cannot be justified, and as such, there is a risk that the entity either over or under-budgeted for these outputs. The Accounting Officer explained that the Authority activities are always estimated and are assumed to take care of all the costs of the outputs under the activity. Management has taken note of the need to allocate costs for each output and will implement going forward in the 25/26 budget. 1.4 Implementation of outputs and activities I assessed the implementation of eighty five (85) outputs that had been I advised the fully quantified with a total of one hundred thirty six (136) activities Accounting Officer to worth UGX.211.82Bn and noted that; ensure that all the e Thirty-four (34) outputs with fifty nine (59) activities worth planned for activities UGX.30.2Bn were fully implemented. are fully implemented. e Nineteen (19) outputs worth UGX 9.1Bn were partially implemented. The 19 outputs had forty-four (44) activities, out of these forty-four (44) activities, the entity fully implemented twenty-two (22) activities; nineteen (19) activities were partially implemented, while three (03) activities remained unimplemented. e Thirty two (32) outputs with thirty three (33) activities worth 172.54 Bn were not implemented at all. Non-implementation of planned activities implies that the expected services to the beneficiaries were not attained. The Accounting Officer explained that the majority of the Activities included in the schedule such as the Airport Expansion Projects -Phase 2 as 150Bn refers to unfunded priorities to be given priority in the preceding financial year when funds are available. For others, procurement processes were being concluded. Accordingly, during the annual audits of all Government entities for the year ended 30% June 2023, I carried out", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}, [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}]], "page": 6, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total Number of staff as per 1,060  \n4,426,491,455 be removed from the payroll the payroll Below are details of the validation results;  \nBesides, the Board a) Out of 1,060 employees, 1,002 (94.5%) who appeared for the should  \nmake validation exercise presented all the pre-requisite arrangements to documents/information and were fully verified.  \nvalidate the staff who missed this b) 45 (4.2%) employees appeared for validation and were partially exercise for genuine validated due to lack of some requisite information such: as reasons so that a National ID, Appointment letters, Confirmation Letters and Minutes complete  \nclean of Appointment. payroll is established.  \n13 (1.2%) employees on the payroll did not appear for the validation.  \nOut of these 13 employees, four (4) were confirmed to have exited the  \nAuthority through resignation and termination by the time of validation.  \nThe Accounting Officer explained that the other nine (9) staff who did  \nnot appear for headcount are those that are either on suspension for  \ngross misconduct or out of the country during the verification exercise.  \nThe Accounting Officer further concurred with my findings and  \ncommitted to periodically update the employee information and payroll,  \nas well as to engage the Board to complete verification of the partially  \nverified employees. \n2.2", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}, [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}]], "page": 9, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Validation of employees on the entity contract staff payroll I noted that UCAA General Terms and Conditions of Service, 2013 I advised the provide guidance on the management of contract employees. I verified Accounting Officer employees in this category in line with section 10 of the UCAA General to routinely maintain Terms and Conditions of Service, 2013 and Article 12 of the UCAA an updated payroll collective Bargaining Agreement, 2013. ensuring that prompt adjustments Out of 247 employees on the Uganda Civil Aviation Authority April 2023 are made for any contract staff salary payroll, a total of 220 (89.1%) were fully verified, new staff as well as 18 (7.3%), while 9 (3.6%) did not show up as summarised in the table deletion of 4 below; employees who Table 4: Summary of the validation results of Contract staff have ceased to be Details Number of Amount (UGX) personnel of the Individuals (Monthly base pay Authority. as per headcount) Total number of contract staff 220 Validated (complete verified) 900,494,786 I advised the Accounting Officer Partially Validated(individuals 18 29,563,301 to expedite the whose information availed at the process of engaging physical verification did not fulfil all the requirements) the staff with Not validated (appeared for 0 BE \\_ missing documents 0 b) 18 (7.3%) contract employees appeared for validation and were payroll is partially validated due to lack of some requisite information such established. as; National ID, Appointment letters, Confirmation Letters and Minutes of Appointment. c) 9 (3.6%) contract employees on the payroll did not appear for the validation. The Accounting Officer indicated that these 9 employees were away for various reasons, including resignation, termination or on suspension for gross misconduct, and out of the country during the verification exercise d) 14 individuals whose names were not on the April 2023 payroll appeared for the validation exercise with all pre-requisite documents. The Accounting Officer explained that the staff who were missing on the April 2023 payroll but appeared for the headcount were new staff who were appointed after April 2023. The Accounting Officer concurred with the validated contract payroll and committed to periodically update the employee information and payroll as well as engage the board for complete verification of the partially verified employees. 2.3 Review of the Entity Staff Establishment During the audit, I obtained the approved staff structure and I advised the establishment from the Authority and compared it with the actual", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}, [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}]], "page": 9, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- recruitment of evidence of interview assessment. The files lacked evidence of  \nstaff is conducted decisions of relevant authorities on the competencies and  \nas per established qualifications of the staff recruited.  \nprocedures within the Authority\u2019s The Accounting Officer explained that the mentioned staff usually  \nGeneral Terms upgrade from internships, casual engagements and temporary  \nand Conditions of contracts which do not require interviews since they have already  \nService 2013. proven their job competencies. However, the qualifications are a  \nmust check and they are always matching with the competencies.  \nTheir files have been updated with the qualifications and are", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], "page": 11, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "recruited staff available for verification.  \nhave minimum specified However, no files were availed for verification.  \nrequirements for efficient and  \nii. 79 staff were appointed to various positions without meeting the  \neffective service minimum required qualification for the positions.  \ndelivery.  \nThe Accounting Officer explained that these staff are always  \nappointed as a stop gap measure having acted in those positions and  \nare required to be confirmed upon successful completion of the \nthe staff on acting period. They are always encouraged to attain the minimum  \nprobation are qualifications, however, some of them reluctantly pursue them and  \nconfirmed in their yet the labour laws do not provide for a demotion.  \nappointments as iii. A review of staff files revealed that the Authority had neither \nprescribed in the confirmed nor terminated nine (9) employees who had served a", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}, [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}], [{"headings_0": {"content": "budgets", "page": 6, "level": 3}}, {"headings_1": {"content": "appropriately", "page": 6, "level": 1}}]], "page": 11, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Authority\u2019s", "metadata": {"headings": [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], "page": 11, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Collective period more than the maximum mandatory probationary period of  \n12 months. Bargaining The Accounting Officer explained that it is implied that if an \nAgreement, 2013. employee exceeds a year on probation, automatically their status  \nall staff are transforms to permanent provided that neither of the parties  \nappraised terminates their contract.  \nregularly for better  \niv. I reviewed staff personnel files and I noted that 626 staff had their  \nperformance personal files without evidence of regular performance appraisals.  \nThe Accounting Officer explained that the appraisals have always \nmanagement. been conducted and staff given feedback. However, I carried out \n2.5, Estimated Wage for validated staff for FY 2023/2024 \nI advised the  \nA comparison of the Authority\u2019s approved estimates of UGX. Accounting Officer \\| 92,540,259,000 with the recomputed payroll costs of UGX. to review the 95,188,071,819 revealed that the Accounting Officer under-estimated estimates taking the wage cost by UGX.2,647,812,819. \ninto account the estimated employee Under budgeting for wages may lead to the accumulation of domestic \ncosts for persons in arrears \nand abuse of employee rights. \nEmphasis of Matter \npost and planned  \ni  \nrecruitments and seek appropriate approval in accordance with relevant policies and", "metadata": {"headings": [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}, [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}], [{"headings_0": {"content": "Authority\u2019s", "page": 11, "level": 3}}, {"headings_1": {"content": "budgets", "page": 6, "level": 3}}]], "page": 11, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "legislation.", "metadata": {"headings": [{"headings_0": {"content": "legislation.", "page": 12, "level": 1}}, {"headings_1": {"content": "Authority\u2019s", "page": 11, "level": 3}}], "page": 12, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in regard to the Note(s) to the financial statements that in my judgment are of such importance and fundamental to the users\u2019 understanding of the financial statements. \n3.0 Financial analysis and assessment of the Authority\u2019s performance  \nFinancial analysis is a useful tool to draw attention to a number of managerial issues. I carried out analysis of financial information and the following were observed for the attention of Management and those charged with governance in order to improve the Authority\u2019s performance and ensure sustainability of services. Table 5 below refers:", "metadata": {"headings": [{"headings_0": {"content": "legislation.", "page": 12, "level": 1}}, {"headings_1": {"content": "Authority\u2019s", "page": 11, "level": 3}}, [{"headings_0": {"content": "legislation.", "page": 12, "level": 1}}, {"headings_1": {"content": "Authority\u2019s", "page": 11, "level": 3}}]], "page": 12, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}, {"headings_1": {"content": "legislation.", "page": 12, "level": 1}}], "page": 12, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "F/YEAR 2023 \\| 2022 Implications and Remarks Net Profit/ Deficit \\| UGX. 39.579Bn  \nfor the year \nUGX.(10.827)Bn The Authority has made a tremendous recovery from a deficit for the last year. In the previous year the reported deficit was largely attributed to the fact that the aviation industry especially on the African continent was still recovering from the negative effects of COVID-19.  \nHowever the increase in the number of passengers travelling and the industry fully recovering from the negative effects of COVID-19 have improved on the revenue performance of the Authority. 12.3% 10.5% This shows Operating excess/ \ngenerate revenue. ROA above 5% is acceptable. In the financial year ending 2023, the Authority operated below the acceptable level. The decline of ROA from 1.2% to 1.84% despite the increase in revenue is explained by the major increase in total assets by 131.1%. Measures ability to meet short term", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}, {"headings_1": {"content": "legislation.", "page": 12, "level": 1}}, [{"headings_0": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}, {"headings_1": {"content": "legislation.", "page": 12, "level": 1}}], [{"headings_0": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}, {"headings_1": {"content": "legislation.", "page": 12, "level": 1}}]], "page": 12, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Liquidity/Current", "metadata": {"headings": [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], "page": 13, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ratio  \n4.47 times \nliabilities when they fall due. 4.01 times Current assets were adequate to cover current liabilities in the year", "metadata": {"headings": [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}, [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}]], "page": 13, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. The higher the ratio the better and ideal ranges from 1.5:1 to 2:1. This is healthy for UCAA. Debt ratio 37.42% 47.64% Total liabilities / Total Assets. Acceptable ratio should be 50% or lower. The Authority\u2019 gearing ratio has reduced by 10.22% to 37.42% which is below 50%. This is healthy for UCAA.  \nThe reduction was majorly attributed to the increase of total", "metadata": {"headings": [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], "page": 13, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "list"}}, {"content": "Interest cover 3.0  \n2.0 \nassets by 131.1%.  \nExcess of revenue over expenditure from operating activities / interest expense. In the year under audit, the entity is able to cover the interest expenses 3.0 times. This improved by 50% from last year. \nThe Authority has continuously made significant recovery and improvement in its ability to sustain provision of services. \nRecommendation \nI advised the Accounting Officer to ensure that strategies are devised to improve and sustain the current level of financial performance. \nOther Matter \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0  \nLack of tenancy agreements with ENHAS and DAS at the new cargo centre Paragraph 5.2.1 of the UCAA Financial Policies and Procedures manual, 2023 requires \nOccupancy of these handling companies without formal tenancy agreement denies the Authority legal grounds upon which to bill and collect revenue. It also becomes difficult to enforce obligations of either party. \nThe Accounting Officer explained that the tenancy agreements have not been concluded because the handlers are disputing the chief government valuers\u2019 rate and are seeking re-negotiations, however, the handlers have since been billed at the new chief government valuer rate and the billed amounts incorporated in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}, [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}], [{"headings_0": {"content": "Liquidity/Current", "page": 13, "level": 3}}, {"headings_1": {"content": "Table 5: Showing the ratio analysis of the Authority\u2019s financial performance", "page": 12, "level": 3}}]], "page": 13, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], "page": 14, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the formalization and regularization of the tenancy of these two companies to enable the Authority enforce rents due and other attendant obligations. Other Information The Directors are responsible for the other information. The other information comprises the statement of responsibilities of the Directors, commentaries by the Director General and the Head of Account, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 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. 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 The Directors are also responsible for the preparation of financial statements in accordance with the requirements of IFRS 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 Directors are responsible for assessing the Authority's ability to continue as a going concern, disclosing, as applicable, matters related to concern and the concern basis of accounting, unless the As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional skepticism throughout the audit. I also; Identify and assess the risks of material misstatement of the financial statements, oe 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 e audit procedures that are appropriate in the circumstances, but not for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}]], "page": 14, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Conclude on the appropriateness of management's use of the going concern basis \u00a9  \nof 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 Authority\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the Authority to cease to continue as a going concern. \no 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "Liquidity/Current", "page": 13, "level": 3}}]], "page": 15, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "presentation.", "metadata": {"headings": [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 15, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T communicate with the Directors 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. \nI also provide the Directors with a statement that I have complied with relevant ethical \nOther Reporting Responsibilities  \nIn 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. \nReport on the Audit of Compliance with Legislation  \nIn accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Authority with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n5.0 Management of Procurement \n5.1 Contract with expired Security documents  \nUCAA awarded M/s China Communication Construction Company a contract for resurfacing of the public car parks at Entebbe International Airports at UGX.", "metadata": {"headings": [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}, [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "presentation.", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}]], "page": 15, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,743,326,904.", "metadata": {"headings": [{"headings_0": {"content": "3,743,326,904.", "page": 16, "level": 3}}, {"headings_1": {"content": "presentation.", "page": 15, "level": 2}}], "page": 16, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The General Conditions of Contract (GCC) required 20% advance payment upon submission of an advance payment guarantee and performance security of 10% of the contract value. \nHowever, I noted that the advance payment guarantee and the performance security expired on 21st June 2023 and 19th July 2023 reapeciualy and have not been renewed yet works were still on-going. \nFailure to renew the security documents exposes the Authority to risk in the event that the contractor fails to deliver as per the contract agreement. \nThe Accounting Officer explained that the Security Guarantees were available for Audit verification. However, review of the documents availed by management revealed that the \ndocuments for this contract were still not renewed.", "metadata": {"headings": [{"headings_0": {"content": "3,743,326,904.", "page": 16, "level": 3}}, {"headings_1": {"content": "presentation.", "page": 15, "level": 2}}, [{"headings_0": {"content": "3,743,326,904.", "page": 16, "level": 3}}, {"headings_1": {"content": "presentation.", "page": 15, "level": 2}}], [{"headings_0": {"content": "3,743,326,904.", "page": 16, "level": 3}}, {"headings_1": {"content": "presentation.", "page": 15, "level": 2}}], [{"headings_0": {"content": "3,743,326,904.", "page": 16, "level": 3}}, {"headings_1": {"content": "presentation.", "page": 15, "level": 2}}], [{"headings_0": {"content": "3,743,326,904.", "page": 16, "level": 3}}, {"headings_1": {"content": "presentation.", "page": 15, "level": 2}}]], "page": 16, "document_name": "Uganda Civil Aviation Authority (UCAA) Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}

reports/chunks/Uganda Cotton Development Organization Report of the Auditor General ,2023.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}], "page": 2, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": [["Bn", "Billion"], ["CDO", "Cotton Development Organization"], ["FYR", "Financial Year"], ["GOU", "Government of Uganda"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["KCCA", "Kampala Capital City Authority"], ["MDAs", "Ministries, Departments and Agencies"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["MT", "Metric Tones"], ["NTR", "None Tax Revenue"], ["PFMA", "Public Financial Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Public Assets"], ["PS/ST", "Permanent Secretary/Secretary to the Treasury"], ["TI", "Treasury Instructions, 2017"], ["UGCEA", "Uganda Ginners and Cotton Exporters Association"], ["UGX", "Uganda Shillings"], ["USD", "United States Dollars"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Cotton Development Organization (CDO), which comprise the Statement of Financial Position as at 30 th June 2023, 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. \nIn my opinion, the accompanying financial statements of the Cotton Development Organization for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 4, "level": 5}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON DEVELOPMENT ORGANISATION", "page": 4, "level": 5}}]], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with 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 Organisation 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 (IESBA) Code of Ethics for Professional Accountants (Parts A and B), 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "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 to be key audit matters communicated in my report.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "1.0 Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an Appropriation Account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with the amount appropriated for that vote by Parliament. \nEntities prepare budgets every year which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific \nactivities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of Cotton Development Organization is to promote production, monitor marketing and processing of cotton and represent all aspects of the cotton subsector. \nDuring the financial year 2022/2023, the entity had a budget of UGX.17,233,260,620 out of which UGX.16,820,232,496 was warranted as shown below.", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}, [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}]], "page": 4, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (Wage)", "2,013,258,396", "2,013,258,396", "100"], ["2", "Recurrent (Non-wage)", "13,331,402,224", "13,050,737,145", "98"], ["3", "Development", "1,888,600,000", "1,756,236,955", "93"], ["", "**Total**", "**17,233,260,620**", "**16,820,232,496**", ""]], "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["Sn", "Details", "Budget (UGX)", "Warrants (UGX)", "% age release"], "type": "table"}}, {"content": "Out of the total warrants of UGX.16,820,232,496, I reviewed activities/outputs worth UGX.15,759,719,615 (94%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure", "2,753,901,011", "16"], ["2", "Outputs/activities selected for budget performance review", "13,005,818,604", "77"], ["", "**Total Amount Audited**", "**15,759,719,615**", "94"], ["", "**Total Amount Warranted**", "**16,820,232,496**", ""]], "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["Sn", "Details", "Actual expenditure (UGX)", "Cumulative %age"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["1.1", "**Revenue Performance** **of Non-Tax Revenue (NTR)**  According to the approved NTR estimates for the FYR 2022/2023, CDO budgeted to collect UGX.4.26Bn during the financial year however, by the end of the year UGX.3.05Bn had been collected representing a 28% under performance. collection of NTR at vote level negatively affects NTR collections at Treasury level thereby denying government resources for implementation of activities. Accounting Officer explained that the biggest component of CDO\u2019s NTR is Cess, which directly depends on the volume of cotton produced, international price of lint and the UGX/USD exchange rates. These are factors beyond the control of CDO and cotton production is also affected by local weather conditions. Forecasting of these factors is difficult given that budgeting for NTR is done **Performance** Under The", "advised the Accounting Officer to take a more prudent approach when forecasting NTR since the entity has very limited control over factors that affect performance. I"]], "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**Observation**", "**Recommendation**"], ["**of GOU warrants** Agro industrialization The entity had an approved budget of UGX.17,233,260,620 from the  which UGX.16,820,232,496 was warranted resulting in a shortfall of UGX.413,028,124 representing a 98% performance. The performance of warrants from the programme is shown in the table below; program out of **Programme** **Agro- industrialization** **Approved Budget (UGX\u2019Bn)** **Warrants (UGX\u2019Bn)** **Variance (UGX\u2019 Bn)** **%age perform ance** 17.23 16.82 0.41 98 % **Total 17.23 16.82 0.41** UGX.0.41Bn that was not warranted was meant for the following activities which were either partially or not implemented at all; **Activities not implemented** **Program me** **N** almost one year in advance. **Amount not warrant** **ed** 1** Agro- 0.001 industriali  zation. **Purpose of the unimplemented activity** To  create awareness about HIV amongst the stakeholders in cotton sub sector. To ensure that cotton meets the right quality. The pesticide is supposed to help farmers control pests in cotton. Sensitization of cotton stakeholders  on HIV/AIDS prevalence and  preventive measures.  Avail  printed information  on HIV/AID prevention measures to cotton stakeholders.  Continue screening ginned cottonseed for selection of an additional 1,000 Mt high quality fuzzy seed for processing into planting seed  The contract for supply of Amdocs pesticide was differed to  FYR 2023/24 due to lack of funds 0.109 0.3 **Total** 0.41** Accounting Officer explained that the shortfall was a result of budget cuts that affected most MDAs. The budget cut severely affected the procurement of Amdocs pesticides. Given the importance of this pesticide, the activity was carried forward to FY 2023/24. **o.** **Performance** The The", "I advised the Accounting Officer to engage MOFPED to ensure that the critical budgeted activities  are financed.  In addition,  the Accounting Officer should ensure that these activities are budgeted for in the subsequent period for  their implementation."], ["**Utilization of Warrants** Out of the total warrants of UGX.16,820,232,496 availed to the 1.2", "I advised the"]], "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 6, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": "Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Observation Recommendation", "page": 7, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}], "page": 7, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "entity during the year, UGX.16,747,287,177 was utilized resulting in Accounting Officer un-utilized warrants of UGX.72,945,319 representing 99.5% to ensure that the utilization as shown in the table below;  \nvacant positions are Programme Warrants Utilization Variance %age filled so that the (UGX) Bn of  \n(UGX) Bn performan wage allocation is warrants ce fully utilized. (UGX) Bn  \nAgro- 16.82 16.75 0.07 99.5  \nindustrializatio  \nn  \nTotal 16.82 16.75 0.07 \nThe warrants that were not utilized were meant for the following activity that was partially or not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "Observation Recommendation", "page": 7, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}, [{"headings_0": {"content": "Observation Recommendation", "page": 7, "level": 5}}, {"headings_1": {"content": "1.0 Implementation of the approved budget", "page": 4, "level": 5}}]], "page": 7, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Table Showing activities affected by under-utilization of warrants.", "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], "page": 7, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "No. Program Warran Activities Reason for the  \nme  \nts not affected by underutilization of Utilized the under warrants utilization  \n1 Agro-  \n0.07 Contract Staff The entity failed to industrializ  \nSalaries & replace staff who had ation  \nEmployee died and fill vacant Gratuity  \npositions.  \nTotal  \n0.07 \nFailure to absorb funds negates the purpose for which the funds were appropriated. \nThe Accounting Officer explained that the entity did not undertake recruitment and hence the unutilized warrants. \n1.3 Supported output budgets  \nRegulation 11(2) (d) of the Public Finance Management Regulations, 2016 states that the work plans of a vote shall indicate the funding allocated to each activity. \nI observed that the budgets for all the nine (9) outputs were fully supported by individual activity costing and budgets which I was able to assess. \nNo. Budget Budget Output Budget Output Code (UGX) 1 000003 Facilities and Equipment 0.178 Management  \n2 000014 Administrative and Support 2.827 Services  \n3 010015 Extension services  \n0.125 4 010016 Farmer mobilization and 0.144 sensitization  \n5 010017 Machinery acquisition and 1.711 maintenance  \n6 010018 Provision of cotton inputs  \n11.509 \n7 010019 Provision of cotton planting 0.410 seeds  \n8 010020 Seed multiplication 0.316", "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}, [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}]], "page": 7, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["", "**Observation**", null, null, null, null, null, "**Recommendation**"], ["", "9", "010021", "Support to Mechanization of land opening", "0.013", "", "", null], [null, "", "", "**Total**", "**17.233**", "", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], "page": 8, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["", "**Observation**", null, null, null, null, null, "**Recommendation**"], ["", "9", "010021", "Support to Mechanization of land opening", "0.013", "", "", null], [null, "", "", "**Total**", "**17.233**", "", "", null], ["1.4", "**Implementation of outputs**  I assessed the implementation of two (2) outputs that had been fully quantified with a total of seven (7) activities worth UGX.13 Bn and noted that; the two (2) out puts were partially implemented. Out of the seven (7) activities, the entity fully implemented one (1) activity and the six (6) activities were partially implemented. Details in **Appendix I.** Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example,  the entity did not implement the following planned activities; 144,275 out of the planned 146,000 units of pesticides were not procured.  \uf0b7 Contracts for 7,008 units of Eminent and 28,750 units of Select plus were signed but no deliveries were made by close of the FYR. \uf0b7 CDO planned Continue screening ginned cottonseed for selection of an additional 1,000 Mt high quality fuzzy seed for processing into planting seed. However, only an additional 752 Mt of high quality fuzzy seed were selected from the 13 ginneries who were selected to gin seed crops from the seed multiplication areas. \uf0b7 An award of a contract for limited external works at Pajule Station and monitoring progress of implementation of the works was not implemented.  \uf0b7 CDO planned to procure 20 desk top computers, 9 laptops and 21 printers but actually procured and distributed 19 desktop computers, 9 laptops and 18 printers to beneficiary staff at CDO. The Accounting Officer explained that the non-implementation of these activities was caused by, the budget cut of UGX.0.401 Bn on COD\u2019s non-wage recurrent, inadequate quarterly releases and delays to open Letters of Credit. \uf0b7 All", null, null, null, null, null, "advised the Accounting Officer to roll over the un- implemented activities to the subsequent period and ensure that they  are implemented. I"], ["1.5", "**Diversion/Mischarges**  Paragraph 10.3.1 (step 4-approval of payments) states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his/her vote. to the above, I noted that funds to the tune of UGX.66,708,374 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Contrary", null, null, null, null, null, "advised the Accounting Officer to ensure that charging  of expenditure  is based on the expenditure classification and coding as defined by the chart of Accounts and not I"]], "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], "page": 8, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["of funds is not only contrary to the provisions of the Public Finance Management Act, but it negatively affects the delivery of services and negates the purpose of budgeting.  The Accounting Officer explained that the mischarges were caused by wrong descriptions on the payment vouchers. Management will endeavor to have proper descriptions on the payment vouchers to avoid causing mischarges. Diversion", "reasons for expenditure. the"]], "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], "page": 9, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["", "Observation"], "type": "table"}}, {"content": "1.6", "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}, {"headings_1": {"content": "Observation Recommendation", "page": 7, "level": 5}}], "page": 9, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Delivery of Services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}], "page": 9, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I undertook procedures to confirm if activities implemented by the entity were implemented in a timely manner, were of acceptable quality, quantity, cost and functionality. I sampled three (03) activities with a total expenditure of UGX.0.805 Bn. Below is a summary of my findings;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}], "page": 9, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["**1.**", "Agro- industrializa tion", "Deposits  for LC for supply of switch gear by Internation al Energy Technik (U) Ltd", "230,923,695", "Contract for supply of a switch gear was signed, LC  was opened and delivery  was expected in October, 2023.", "of The anticipated benefit  for supply  a switch gear was not  realized timely in the financial year under audit for which  this expenditure relates", "on The  Accounting Officer explained that whereas the contract  was signed 2 nd February 2023, the method of payment was by Letter of Credit (LC). The LC was issued by Bank of Uganda on 25 th April 2023. The contract performance period therefore commenced on 25 th April 2023, almost 2 months after date of contract signing. This was due to the piecemeal release of funds. BOU could not open the LC until all the funds were transferred onto the LC account, there was considerable time lapse from when CDO input payment in the IFMS system and the actual payments  by Treasury,  which equally delayed the issuance of the LC by BOU. Since"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}], "page": 9, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["No", "Program me", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Audit Remarks", "Response Management"], "type": "table"}}, {"content": [["Deposit to LC a/c for supply of Pesticide  by  360 Ltd Agro", "163,601,760", "Signed contracts  for supply of Select plus and Eminent pesticides.", "The anticipated benefit  for supply  of pesticide was not realized in the  financial year under audit and  thus delayed delivery of services", "The  Accounting Officer explained that  pesticides were received on 10 th August 2023 and planting of cotton in Kasese started  in September 2023. Application of the Select Plus and Eminent pesticides is usually done when the crop is between  10-12 weeks old. For the Kasese crop, the pesticides therefore were  in time. However, it was late for the early  planted cotton (April/May 2023\\) in other parts of Uganda. received the essence therefore, because of  cotton growing overlaps into 2 Financial Years, it is difficult to wholly recognize the benefits of pesticides procured in one financial year within the same  financial year. In"], ["Deposit for letter  of credit to Bajaj Steel Industries", "410,916,000", "Contract for supply of 2 gravity graders  was signed, an LC was opened and delivery is expected in September, 2023", "The anticipated benefit  for supply of gravity graders was not realized timely in the financial year under audit thus anticipating delivery  in September  2023", "The  Accounting Officer explained that Seed dressing activities start in Nov/Dec of one year through to April/May of the follow-on year. At the time of undertaking  the procurement of the gravity  seed graders it was envisaged that its utilisation would begin  the 2023/24  Seed Dressing Season, which is planned to start on 20 th November 2023. The gravity graders in"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}], "page": 10, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["No", "Program me", "Activity details", "Total expenditure (UGX)", "Summary of findings"], "type": "table"}}, {"content": [["delivered, and in were  installed commissioned October 2023.", null, null, null, null, null, null], ["", "**Total**", "", "**805,441,455**", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of warrants.", "page": 7, "level": 9}}], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["No", "Program me", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Audit Remarks", "Management Response"], "type": "table"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the outstanding activities are fully implemented and going forward ensure that contracts are executed within contract timelines. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 5}}]], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Over the years, execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the annual audits of all Government entities for the year ended 30th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at Cotton Development Organisation who existed on the April 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four-year period. \nI established that, during the last four financial years, CDO had a wage budget of UGX.8.052Bn out of which UGX.7.94Bn was utilised as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}]], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["1", "2019/2020", "2.013", "1.986", "98"], ["2", "2020/2021", "2.013", "2.001", "99"], ["3", "2021/2022", "2.013", "2.013", "100"], ["4", "2022/2023", "2.013", "1.942", "96"], ["", "**Total**", "**8.052**", "**7.942**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["No.", "Financial year", "Budget (UGX\u2019Bn)", "Actual Expenditure (UGX\u2019Bn)", "% age"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["2.1", "**Validation of Employees on the Entity Main payroll**  All the total 38 (100%) staff on the April payroll were fully verified as summarised in the table below; 38 **Amount (UGX)** **Number of Individuals** **showing a summary of the validation results of staff** **Details** Reference** Number of staff as per the payroll Validated as follows Total number of staff Validated (complete/fully validated)  **Total Validated** 163,485,672 **Appendix** **163,485,672** 163,485,672 38 **38** **IV** of 38 employees, a total of 38 (100%) individual employees who appeared for the validation exercise presented all the pre- requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. Accounting Officer concurred that the records captured were accurate. **Table** Out The", "commended the Managing Director for the good practice and also advised her to routinely maintain an updated  payroll, ensuring that prompt adjustments  are made for any new staff as well as deletion of employees who have ceased to be personnel of the entity. I"], ["2.2", "**Failure to provide Minutes of Appointment**  I requested for minutes of appointment by the Board for all 38 employees who appeared for validation to enable me confirm regularity of the appointments. However, the Accounting Officer had not provided the minutes at the time of finalizing this report. the circumstances, I was not able to confirm the existence of Board minutes appointing all the staff of the entity. Accounting Officer explained that minutes had long been archived and management would endeavour to retrieve the minutes for initial appointments of the existing staff. In The", "I advised the Accounting Officer to streamline the record keeping system to facilitate easy access to such information any it is required. In addition, copies of appointment minutes should be kept on the staff personal files to ease access and retrieval. time"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 12, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_11"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["2.1", "**Validation of Employees on the Entity Main payroll**  All the total 38 (100%) staff on the April payroll were fully verified as summarised in the table below; 38 **Amount (UGX)** **Number of Individuals** **showing a summary of the validation results of staff** **Details** Reference** Number of staff as per the payroll Validated as follows Total number of staff Validated (complete/fully validated)  **Total Validated** 163,485,672 **Appendix** **163,485,672** 163,485,672 38 **38** **IV** of 38 employees, a total of 38 (100%) individual employees who appeared for the validation exercise presented all the pre- requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. Accounting Officer concurred that the records captured were accurate. **Table** Out The", "commended the Managing Director for the good practice and also advised her to routinely maintain an updated  payroll, ensuring that prompt adjustments  are made for any new staff as well as deletion of employees who have ceased to be personnel of the entity. I"], ["2.2", "**Failure to provide Minutes of Appointment**  I requested for minutes of appointment by the Board for all 38 employees who appeared for validation to enable me confirm regularity of the appointments. However, the Accounting Officer had not provided the minutes at the time of finalizing this report. the circumstances, I was not able to confirm the existence of Board minutes appointing all the staff of the entity. Accounting Officer explained that minutes had long been archived and management would endeavour to retrieve the minutes for initial appointments of the existing staff. In The", "I advised the Accounting Officer to streamline the record keeping system to facilitate easy access to such information any it is required. In addition, copies of appointment minutes should be kept on the staff personal files to ease access and retrieval. time"], ["2.3", "**Utilization of the Wage Budget**  I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.8.052Bn Budgeted and approved wage funds for the four financial years, only UGX.7.94Bn (97%) was spent giving rise to unspent balances amounting to UGX.0.083Bn as shown in the table below; **showing analysis of spending on budgeted wage** **funds** Years** 2019/20 2020/21 2021/22 2022/23 **Total** **Budget - UGX** **Actual Expenditure - UGX. Bn** **Un-utilized funds** **- UGX. Bn**  2.013  2.013  2.013  2.013  **8.052** 1.986 2.001 2.013 1.942 **7.942** 0.027 0.012 0 0.071 **0.083** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse.  The Accounting Officer explained that the unutilized wage was as a **Table** Failure", "advised  the Accounting Officer to prioritise  the recruitment of staff to fill the vacant positions.  the meantime, the budget should be adjusted to reflect the current staffing numbers. In I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 12, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_11"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["result of the delayed recruitment of staff in FYR 2019/20 and 2020/21 whereas the unutilized wage in 2022/23 was caused by the death of a staff whose wage remained unspent.", ""], ["**Variances between the approved establishment and the** **filled positions**  Section 3(A-c) of the Public Service Standing Orders 2010 provides that all recruitments should be in line with an approved vacancy in line with the approved structure and establishment of CDO. 2.4 noted that out of 48 approved positions, a total of 38 positions were filled leaving a gap of 10 vacant positions. Details are summarized in the table below; **Showing a summary of vacant positions** **SN** .** **Actual filled positions** **Department Approved Variance** **establishm** ent** 1 2 3 4 5 6 7 Finance & Administration Production  and Market Information Classification Ginning Research Internal Audit Procurement and Disposal **Total** 16 8 3 12 5 2 2 **48** 14 5 2 10 4 1 2 **38** 2 3 1 2 1 1 0 **10** hinders the entity\u2019s ability to deliver its objectives. Accounting Officer explained that the limitation of the organization to recruit and fill the vacant positions was as a result of the inadequate resources and the fixed wage bill (that has remained static since FYR 2016/17) and is pegged to the current staff in post. I **Table** Understaffing The", "advised  the Accounting Officer to re-assess the entity\u2019s establishment  and liaise with the responsible stakeholders with a view of mobilizing resources  fill critical positions to enhance  service delivery. to I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 13, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["result of the delayed recruitment of staff in FYR 2019/20 and 2020/21 whereas the unutilized wage in 2022/23 was caused by the death of a staff whose wage remained unspent.", ""], ["**Variances between the approved establishment and the** **filled positions**  Section 3(A-c) of the Public Service Standing Orders 2010 provides that all recruitments should be in line with an approved vacancy in line with the approved structure and establishment of CDO. 2.4 noted that out of 48 approved positions, a total of 38 positions were filled leaving a gap of 10 vacant positions. Details are summarized in the table below; **Showing a summary of vacant positions** **SN** .** **Actual filled positions** **Department Approved Variance** **establishm** ent** 1 2 3 4 5 6 7 Finance & Administration Production  and Market Information Classification Ginning Research Internal Audit Procurement and Disposal **Total** 16 8 3 12 5 2 2 **48** 14 5 2 10 4 1 2 **38** 2 3 1 2 1 1 0 **10** hinders the entity\u2019s ability to deliver its objectives. Accounting Officer explained that the limitation of the organization to recruit and fill the vacant positions was as a result of the inadequate resources and the fixed wage bill (that has remained static since FYR 2016/17) and is pegged to the current staff in post. I **Table** Understaffing The", "advised  the Accounting Officer to re-assess the entity\u2019s establishment  and liaise with the responsible stakeholders with a view of mobilizing resources  fill critical positions to enhance  service delivery. to I"], ["2.5  **Salary grades without corresponding amounts**  Paragraph 4.1 of the CDO Staff Regulations and Conditions of Service requires that staff shall be remunerated according to grades determined by the Board and revised from time to time. It further prescribes that entry points shall depend on qualifications, relevant work experience in the duties of the post and negotiations. noted that CDO has salary grades from CDO 1 to CDO 7 however; there were no corresponding amounts to describe the actual pay ranges between these grades. renders this system vague and may result in unequitable and unjustifiable earnings by staff within the same salary grade bracket. Accounting Officer explained that all CDO staff are employed on contract basis and that salary was at the discretion of the Board. Going forward, management would design salary grades and forward the same to the Board for consideration. I This The", "advised the Accounting Officer to expedite the designing and presentation of salary grades to the Board for approval. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 13, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["2.6", "**Estimated Wage Budget for validated staff for FYR** **2023/2024**  Paragraph 2.2.2 of the Establishment Notice No. 2 of 2018 requires that while budgeting for salary and pension and gratuity, responsible Officers should consider the following parameters: Indicative Planning Figures, Staff in-post, Annual salary Increments, Cleared recruitments if any, and Full salary of employees on interdiction developed procedures to establish the number of staff in post and their expected annual gross pay, planned recruitment approved by Ministry of Public Service and the expected wage bill and accumulated salary arrears from prior year to determine the expected wage budget for the entity for FYR 2023/2024. The table below summarises the total wage budget for the entity. **showing the estimated wage budget for the main payroll for FYR 2023/24** **SN.** Category** 1  Staff in post-refer to headcount Appendix 1 Total Wage budget for the main payroll 38 **Number of employees** 38 **Re-computed Budget (UGX)** 1,961,828,064 1,961,828,102 entity\u2019s recomputed wage budget for FYR 2023/24 is UGX.1,961,828,102 to cater for 38 employees as shown in the table above. However the entity provided for UGX.2013,258,384 in the budget for 2023/2024. Accounting Officer explained that CDO\u2019s appropriated Wage Bill for FYR 2023/2024 is UGX.2,013,258,384 to cater for 40 employees. There are currently 38 employees in post, with total wage bill of UGX.1,961,828,064. The Ministry of Public Service has now given CDO clearance to undertake the recruitment of 2 additional staff whose total wage bill shall be UGX.51,430,320. I **Table** The The", "advised  the Accounting Officer to expedite  the recruitment process to the vacant positions in order to fully utilize the appropriated wage. fill I"], ["2.7", "**Individuals on the Payroll above the statutory retirement** **age**  Section A-o (2(a)) of the Uganda Public Service Standing Orders 2021, states that a public officer may leave the Public Service or cease to be in the Public Service on retirement following attainment of the statutory minimum or mandatory retirement age of 60 years. noted that seven (7) employees were above the statutory retirement age of 60 years and should have been removed from the entity's payroll. The table below refers; **showing individuals on the Payroll above the** **statutory retirement age** No. Name** 1\\. Sabune Jolly Kobusingye  2\\. Owachi Willy Elvis Godwins **Employe e number** 1130001 1130002 Oct **Date of Birth** Jun 12,1957 27,1957 **Current Age(Years** **)**  66 66 I **Table**", "advised  the Accounting Officer to engage the Ministry of Public Service for authorisation highlighting justifications  for keeping each of the seven (7) affected officers beyond the mandatory retirement age. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 14, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_13"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["2.6", "**Estimated Wage Budget for validated staff for FYR** **2023/2024**  Paragraph 2.2.2 of the Establishment Notice No. 2 of 2018 requires that while budgeting for salary and pension and gratuity, responsible Officers should consider the following parameters: Indicative Planning Figures, Staff in-post, Annual salary Increments, Cleared recruitments if any, and Full salary of employees on interdiction developed procedures to establish the number of staff in post and their expected annual gross pay, planned recruitment approved by Ministry of Public Service and the expected wage bill and accumulated salary arrears from prior year to determine the expected wage budget for the entity for FYR 2023/2024. The table below summarises the total wage budget for the entity. **showing the estimated wage budget for the main payroll for FYR 2023/24** **SN.** Category** 1  Staff in post-refer to headcount Appendix 1 Total Wage budget for the main payroll 38 **Number of employees** 38 **Re-computed Budget (UGX)** 1,961,828,064 1,961,828,102 entity\u2019s recomputed wage budget for FYR 2023/24 is UGX.1,961,828,102 to cater for 38 employees as shown in the table above. However the entity provided for UGX.2013,258,384 in the budget for 2023/2024. Accounting Officer explained that CDO\u2019s appropriated Wage Bill for FYR 2023/2024 is UGX.2,013,258,384 to cater for 40 employees. There are currently 38 employees in post, with total wage bill of UGX.1,961,828,064. The Ministry of Public Service has now given CDO clearance to undertake the recruitment of 2 additional staff whose total wage bill shall be UGX.51,430,320. I **Table** The The", "advised  the Accounting Officer to expedite  the recruitment process to the vacant positions in order to fully utilize the appropriated wage. fill I"], ["2.7", "**Individuals on the Payroll above the statutory retirement** **age**  Section A-o (2(a)) of the Uganda Public Service Standing Orders 2021, states that a public officer may leave the Public Service or cease to be in the Public Service on retirement following attainment of the statutory minimum or mandatory retirement age of 60 years. noted that seven (7) employees were above the statutory retirement age of 60 years and should have been removed from the entity's payroll. The table below refers; **showing individuals on the Payroll above the** **statutory retirement age** No. Name** 1\\. Sabune Jolly Kobusingye  2\\. Owachi Willy Elvis Godwins **Employe e number** 1130001 1130002 Oct **Date of Birth** Jun 12,1957 27,1957 **Current Age(Years** **)**  66 66 I **Table**", "advised  the Accounting Officer to engage the Ministry of Public Service for authorisation highlighting justifications  for keeping each of the seven (7) affected officers beyond the mandatory retirement age. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 14, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_13"], "type": "table"}}, {"content": [["**No Observation**", null, null, null, null, null, null, "**Recommendation**"], ["", "3.", "Ilukat Patrick Opade", "1130004", "Sep 17,1958", "65", "", ""], [null, "4.", "Itungulu Fredrick", "1130007", "Jun 30,1960", "63", null, null], [null, "5.", "Turyahikayo Benson", "1130010", "Apr 12,1958", "65", null, null], [null, "6.", "Katwetegyeke Adrian Kay", "1130020", "Oct 09,1962", "61", null, null], [null, "7.", "Charles Binagaijo Apuuli", "1130021", "Nov 30,1955", "68", null, null], [null, "implies that the individuals in question are irregularly being kept on the Organization\u2019s payroll. Accounting Officer acknowledged the anomaly but explained that world-wide in the Cotton Industry, specialized personnel often remain in active service till 70 to 75 years. She further explained that in the case of CDO, the Principal Classing Officer (Mr Patrick Opade) and the Principal Ginning Engineer (Eng. Itungulu Fred) are both highly specialized in their respective technical disciplines without whose expertise Uganda\u2019s cotton would not be traded on international market and that their replacement would take considerable time of training and active hands-on service. This", null, null, null, null, null, null], ["**Failure to enrol the entity on IPPS/ HCM**  Paragraph 4.5 of Establishment Notice No. 2 of 2019 requires the Responsible Officer to pay for only salaries processed through IPPS/HCM. I however noted that the entity is not enrolled on the IPPS/HCM. to enrol the entity on IPPS/HCM undermines the rationalisation of the HCM investment, accountability, transparency and improved service delivery achieved through the automation of human resource processes. Accounting Officer explained that at the advent of the Rationalization of Government Agencies (RAPEX), the Ministry of Public Service (MoPS) had embarked on a process of data capture and planned to uplift CDO onto the IPPS/HCM system but for some unknown reasons, the process stalled and CDO continued paying contract staff wage bill by direct invoice basis on IFMS. 2.8 Failure The", null, null, null, null, null, null, "advised  the Accounting Officer to follow up this matter with the Ministry of Public Service with a view of completing the enrolment onto the IPPS/HCM. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 15, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "The the \nOther matter  \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}]], "page": 15, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "3.0 Outstanding Property rate", "metadata": {"headings": [{"headings_0": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}], "page": 15, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Paragraph 64 of the Budget Execution Circular 2022/2023 requires that Accounting Officers accurately estimate all bills, wages and existing contractual obligations among others to stop the accumulation of further arrears. \nI noted that the entity had unpaid property tax due to Kampala Capital City Authority amounting to UGX.14,519,661 as at 30 th June 2023. I further noted that this liability has not been disclosed in the financial statements presented for verification by the Accounting Officer. \nFailure to pay the outstanding property tax denies Kampala Capital City Authority revenue for delivery of services within the city. In addition, failure to disclose the property tax liability in the financial statements renders the financial statements incomplete and misleading. \nThe Accounting Officer explained that CDO always settles such regular liabilities promptly when funds permit. In this particular case CDO had not received an invoice/claim from KCCA for outstanding property tax and therefore could not have been aware of that liability. Management will provide for the liability as soon as the Invoice/claim for property tax is received.", "metadata": {"headings": [{"headings_0": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}, [{"headings_0": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}], [{"headings_0": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}], [{"headings_0": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 11, "level": 5}}]], "page": 15, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}], "page": 16, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up the matter with KCCA and ensure that this liability is appropriately provided for. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "3.0 Outstanding Property rate", "page": 15, "level": 5}}]], "page": 16, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "metadata": {"headings": [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "beneficiaries \nCDO established operating guidelines which were issued to vertically integrated textile millers interested in accessing the cotton lint buffer stock. I carried out a review and noted various clauses that have not been implemented by the textile millers in the process of accessing buffer stock for their operations; \n4.1  \nFailure by the Textile Millers to make upfront investment of at least 15% \nSection 2c of the buffer stock guidelines states that the textile miller shall show readiness to make an upfront investment of at least 15% of the cotton stock value for a particular financial year to evidence financial capacity on the part of eligible textile millers to honor financial obligations related to this Buffer Stock Scheme. The said up-front payment shall be made to the designated collection Bank with CDO. \nA review of CDO communications/correspondences revealed that the two textile millers namely Fine Spinners and Southern Range Nyanza consumed up to 2,500 and 700 bales of cotton lint, respectively as at 30 th June 2023. \nInterviews carried out with the spinners revealed that whereas Southern Range Nyanza Nytil makes upfront payments before buffer stock is released to the company for production purposes, Fine Spinners was taking credit due to cash flow problems. As a result, Fine Spinners (u) Ltd was unable to make payments for buffer within the stipulated time of 210 days as per the circular guidance from the Ministry of Finance, Planning and Economic Development. \nThe Accounting Officer explained that from the start of operations of the buffer stock scheme, the clause on requirement of 15% upfront payment by the Spinners was not practicable and therefore redundant. Both Fine Spinners (U) Ltd and Southern Range Nyanza Ltd argued that, since they were to pay upfront for release of buffer bales, \nthe said 15% would unnecessarily lock up their Working Capital into raw materials and therefore contradict the intended purpose for which the buffer stock scheme was established. In the meantime, the 15% clause is one of those under Review in the Guidelines by the end-users/Spinners.", "metadata": {"headings": [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 16, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the accounting Officer to liaise with the relevant stakeholders for the review of the buffer guidelines with a view of harmonising them with the current industry best practice and realities. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Deficiencies in the Buffer guidelines issued to cotton lint buffer stock", "page": 16, "level": 5}}]], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Lack of monitoring reports", "metadata": {"headings": [{"headings_0": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Guideline 9 (a) (b) and (c) require the textile millers to prepare and submit to CDO quarterly performance reports, in the format and/or template that CDO shall specify from time to time. Such reports should contain information and data on socio- economic benefits arising from the utilization of the lint buffer stock scheme by the textile miller. The information and data should include but not limited to, sales turnover \u2013 domestic and exports, production statistics in all the value chain and range of products produced, job creation and staff turnover, benefits accrued to cotton farmers, etc. and CDO should in turn consolidate the information and data obtained from the quarterly reports of the textile millers and make submission to the PS/ST. At the end of the season, CDO should prepare an end-of-season performance report on the lint buffer stock and submit the report to PS/ST. \nHowever, there was no evidence to show that the monitoring reports were prepared by the textile millers since inception or that CDO consolidated the reports for submission to PS/ST implying that the buffer stocks performance may not have been monitored. \nFailure by management to enforce the reporting guidelines by the textile millers denies the stakeholders critical information necessary for accessing the buffer stock fund effectiveness and efficiency to guide in informed decision making. Further, failure by management to report accordingly to the PSST is a breach of the guidelines that could limit PS/ST\u2019s oversight on buffer stock operations. \nThe Accounting Officer explained that Fine Spinners submit reports, and CDO in turn forwards to Ministry of Finance. However, Southern Range Nyanza has unexplained challenges in submitting reports. However, going forward, management shall continue engaging Southern Range Nyanza to submit their reports.", "metadata": {"headings": [{"headings_0": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}, [{"headings_0": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}]], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting officer to ensure that Southern Range Nyanza complies with the provisions of the guidelines in relation to the quarterly performance reporting. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Lack of monitoring reports", "page": 17, "level": 5}}]], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Low consumption of buffer stocks", "metadata": {"headings": [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Section 5 of the Buffer guidelines states that in the event that the Textile Miller books cotton stocks beyond what the Textile Miller needs for value addition in that particular Financial Year, the Textile Miller shall be required to notify CDO of the inability to utilize all the cotton stocks 90 days to end of the Financial Year. In that case, CDO shall have the right to re-allocate the cotton to another textile miller who may be able to process during the financial year. In the event that CDO has no possibility for re-allocating the cotton to another user, CDO shall be mandated to sell the cotton at the reigning market price so as to recover cash out of the cotton lint. Failure to recover the full value of the cotton per the Collateral Manager\u2019s indicative value for the cotton stock shall mean that the textile miller responsible for the value loss shall pay for the shortfall immediately as a condition of being eligible for the next Financial Year\u2019s cotton buffer stock. I noted that at the beginning of the season, both Fine Spinners and Southern Range Nyanza forecasted consumption of cotton bales for 2023 as 10,000 bales and 7,500 bales respectively. CDO went ahead and procured a total of 9,384 bales; 5,600 bales for Fine Spinners and 3,784 bales for Southern Range Nyanza. A review on the utilization of bales, by 3 th June 2023, revealed that Fine Spinner had utilized only 2,500 bales and Southern Range Nyanza had utilized only 700 bales a year. This means that there were 6,084 bales of lint buffer stock in the stores, 3000 bales at Fine spinners, 3,084 bales at Southern Range Nyanza. Underutilization of the buffer is an indication of weaknesses in the forecasting demand which results in over stocking and tying up funds in working capital which could have been put to other purposes. The Accounting Officer explained that the two (2) Spinners reported slow recovery from the after-effects of Covid-19 which generally slowed their business/manufacturing. This contributed to the decline in the consumption of buffer lint bales. She further explained that Fine Spinners reported that their exports were greatly affected by the Anti Homosexuality Act 2023 which led to cancellation of their American and European orders and they are stuck with over 500,000 units of finished products worth USD 1.5 million. Whereas the Spinners had indicated their stock requirements", "metadata": {"headings": [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}, [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}]], "page": 17, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}], "page": 18, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to review the forecasting variables and parameters to align them with the current consumption trends with a view of generating more realistic estimates and avoid overstocking. \n4.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "Low consumption of buffer stocks", "page": 17, "level": 5}}]], "page": 18, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Distribution of inputs to farmers", "metadata": {"headings": [{"headings_0": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "In the FYR under review, CDO procured 2,132 spray pumps at UGX.413,816,000, out of which 1,930 were distributed and pesticides worth UGX.626,681,500 to farmers across the country. The distribution of spray pumps and pesticides to bulking centres for further distribution to farmers was undertaken by the Uganda Ginners and Cotton Exporters (UGCEA). \nI verified a sample of six (6) ginners that received the inputs for further distribution to the farmers and noted that spray pumps were sold at UGX.70,000 while pesticides were sold at UGX.3500 per unit. \nFrom my review of NTR records of CDO, I noted that revenue realized from sale of the inputs was not recognized and therefore un-accounted for. All ginners engaged stated that the funds from the sale of inputs were banked on the Uganda Ginners and Cotton Exporters Association Ltd A/C9030021242372 held in Stanbic Bank which is not a CDO account. There is no clear policy in regard to the receipt of the inputs for sale by the ginners to farmers. \nThe Accounting Officer explained that during the 2022/23 season, CDO entered into an MOU with UGCEA for the handling of the inputs procured by CDO (pesticides and spray pumps). The process for developing policy guidelines for distribution of inputs commenced in FYR 2022/23. The guidelines were concluded and approved in the FYR 2023/24. \nIn the meantime, the assertion by ginners engaged that funds from sell of inputs were collected and banked is subject to reconciliations to take into account several aspects such as utilizations in seed multiplications, research, blanket spraying in instances of intense pest outbreaks, demo gardens etc. CDO shall follow-up with UGCEA, and whatever funds were realized shall be remitted to the Consolidated Fund.", "metadata": {"headings": [{"headings_0": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}, [{"headings_0": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}]], "page": 18, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}], "page": 19, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "I advised the Accounting officer to fast track the follow-up with the UGCEA and ensure that all funds due to Government is recovered.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "Distribution of inputs to farmers", "page": 18, "level": 5}}], "page": 19, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "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. \nIn 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}, [{"headings_0": {"content": "Other Information", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}]], "page": 19, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "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 Cotton Development Organization. \nThe 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 the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Organization\u2019s 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. \nThe Accounting Officer is responsible for overseeing the Organisation's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 19, "level": 5}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 19, "level": 5}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 19, "level": 5}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 19, "level": 5}}]], "page": 19, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "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. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional skepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}]], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "list"}}, {"content": "- 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 Agency\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of Accounting Officer'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 Agency'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 Agency to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "list"}}, {"content": "- 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 is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "list"}}, {"content": "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. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safeguards applied. \nFrom 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 19, "level": 5}}]], "page": 20, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 21, "level": 5}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}], "page": 21, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 21, "level": 5}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 20, "level": 5}}], "page": 21, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 21, "level": 5}}], "page": 21, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the CDO with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere were no material non-compliance findings that came to my notice during the audit. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 21, "level": 5}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 21, "level": 5}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 21, "level": 5}}]], "page": 21, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 21, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}], "page": 21, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "heading"}}, {"content": "Kampala \n12 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 21, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 21, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 5}}]], "page": 21, "document_name": "Uganda Cotton Development Organization Report of the Auditor General ,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF COTTON", "DEVELOPMENT ORGANISATION FOR THE YEAR ENDED 30 TH JUNE, 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the approved budget - 1", "  2.0 Management of the Government Salary Payroll - 8", "Other matter - 12", "  3.0 Outstanding Property rate - 12", "4.0 Deficiencies in the Buffer guidelines issued to cotton lint buffer stock beneficiaries", "13", "Other Information - 16", "Management Responsibilities for the Financial Statements - 16", "Auditor's Responsibilities for the audit of the Financial Statements - 17", "Other Reporting Responsibilities - 18", "Report on the Audit of Compliance with Legislation - 18", "Appendix I: Partially Implemented out-puts - 19"], "page": 2}]}

reports/chunks/Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 31 ST DECEMBER, 2022 \ni", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}]], "page": 1, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "ii", "page": 2, "level": 8}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 1, "level": 1}}], "page": 2, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "ii", "page": 2, "level": 8}}], "page": 3, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": [["", ""], ["**GOU**", "Government of Uganda"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAI**", "International Standards of Supreme Audit Institutions"], ["**NAA**", "National Audit Act"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**UCCM**", "Uganda Country Coordinating Mechanism"], ["**UGX**", "Uganda Shillings"], ["**USD**", "United States Dollar"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "ii", "page": 2, "level": 8}}], "page": 3, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "F/Y Financial Year", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "ii", "page": 2, "level": 8}}], "page": 3, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "iii", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 3, "level": 8}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 3, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 4, "level": 1}}, {"headings_1": {"content": "iii", "page": 3, "level": 8}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 31 ST DECEMBER, 2022", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 4, "level": 1}}, {"headings_1": {"content": "iii", "page": 3, "level": 8}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 4, "level": 1}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "Opinion  \nI have audited the accompanying financial statements of the Uganda Country Coordinating Mechanism (UCCM) for the year ended 31 st December 2022.  \nThese financial Statements Comprise of the Statement of Income and Expenditure for the year ended 31 st December 2022, Statement of Financial Position as at 31 st December 2022, Statement of Changes in Equity and Statement of Cash Flows for the year ended 31 st December 2022 and notes to the financial statements, including a summary of significant accounting policies described on page 16 to 28 in the financial statements. \nIn my opinion, the financial statements present fairly in all material respects, the financial performance of the Uganda Country Coordinating Mechanism for the year ended 31 st December 2022; in accordance with the reporting requirements of the Funding Agreement and the Government of Uganda Financial Regulations.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 4, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA COUNTRY COORDINATING MECHANISM (UCCM)", "page": 4, "level": 1}}]], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "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\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Uganda Country Coordinating Mechanism 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "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 matter described below to be key audit matter communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "UCCM is a partnership forum comprising of stakeholders in the fight against HIV/AIDS, Tuberculosis and Malaria. Its main function is to mobilise resources and provide oversight over the Global Fund programmes and grants to fight HIV/AIDS, TB and Malaria in Uganda. UCCM also coordinates the development of the country\u2019s funding proposals (funding requests) to the global fund and oversees the global fund grants\u2019 implementation and achievement of program results, and ensuring that there is value for money from Global Fund investments. \n1 \nTo achieve the mandate, the entity had an approved expenditure budget of UGX.2,772,035,082. The budget was to be financed through; grant income of UGX.2,548,835,136, in-kind contribution of UGX.79,032,000 and UGX.144,167,946 from unspent balance brought forward from previous year. \nThe entity\u2019s deliverables for the financial year under review were as follows:", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}, [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}]], "page": 4, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Table 1: Summary of the budget for the year", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": [["1", "Increase resource mobilisation and coordination in the development of fund requests processes", "1,029,556,876", "37.14"], ["2", "Increase implementation oversight over grant", "154,450,131", "42.71"], ["3", "Increase Stakeholders engagement", "330,495,693", "54.64"], ["4", "Strengthen UCCM linkages with national coordinating structures for HIV, TB and Malaria programs to position the UCCM for sustainability", "54,645,861", "56.61"], ["5", "Strengthen UCCM governance and capacity  Secretariat operations of the", "1,202,886,521", "100.00"], ["**Total**", "**2,772,035,082**", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["S/N", "Strategic Objective", "Budget (UGX)", "Cumulative percentage of the budget (%)"], "type": "table"}}, {"content": "From the procedures undertaken, I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": [["**1.1**", "**Revenue Performance (Grant income)**  UCCM budgeted to receive of UGX.2,548,835,136 for the year 2022. Of this budget, UGX.1,695,987,057 was realized representing an overall performance of 66.5% of the target and a shortfall of UGX.852,848,079. Table 2 below refers; revenue", "the to liaising the I advised Accounting Officer  continue  with  respective stakeholders ensure operational efficiencies support  release of funds. that timely to"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No", "Observation", "Recommendati on"], "type": "table"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": [["**Table 2: Showing Revenue Performance Per Revenue Source** **Revenue Source** **Budget 2022 Actual 2022 Under performance** **%age perform ance** **Global Fund** 742,711,200 374,977,836 367,733,364 50.49% **Government of Uganda (UAC) GIZ** 1,669,587,335 1,205,000,001 464,587,334 72.17% 136,536,601 116,009,220 20,527,381 84.96% **Total Revenue 2,548,835,136 1,695,987,057 852,848,079** The underperformance of revenue from Global Fund was attributed to the delayed submission of the Auditor General\u2019s reports against which disbursements were tagged while the underperformance of GOU funding was because part of GOU funding for Quarters 3 & 4 was received after the end of UCCM financial year due to differences in the operational cycles between GOU and UCCM. Non-realization of the implementation of planned activities (Refer to Appendix 1 for status of implementation of project activities). budgeted revenue affects The Accounting Officer explained that the Ministry of Finance, Planning and Economic Development remitted funds in January 2023 after the end of the financial year while Global fund remittances were affected by the delayed submission of the Auditor General\u2019s report.", ""], ["from Global fund; UGX.1,205,000,001 **1.2 Under absorption of funds**  During the year under review, I noted that UCCM received UGX.1,695,987,057 of which UGX.374,977,836 was  from Government of Uganda (Uganda Aids Commission) and UGX.116,009,220 from GIZ. In addition, UCCM had an opening balance of UGX.191,748,233. As a result, the available funds were UGX.1,887,735,290 during the year. However, a total of UGX.1,370,361,271 was spent resulting into an unspent balance of UGX.517,374,019 representing 27.4% of the available funds The under absorption of funds affected the implementation of planned activities. the The Accounting Officer explained that in the year under review,  released UGX.425,000,000 for Quarter 3 & 4 (July-Dec 2022) for UCCM in December 2022. There was no time for activity implementation. Government of Uganda", "I advised the Accounting  Officer to ensure that the unspent funds  are properly planned and budgeted for in the subsequent financial year. I further advised management to continuously engage responsible stakeholders ensure  release of funds. to timely"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], "page": 6, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": "3 \n1.3 Status of implementation of work plan activities I advised The I assessed the implementation of planned activities for Accounting  \nthe year under review and established that, out of 46 Officer to ensure planned activities, 17 were fully implemented (37%), 10 that  \nthe were partially implemented (22%) and 19 were not unimplemented implemented (41%). (See details in Appendix 1 activities  \nare refer). This was attributed to the under-release of carried out in the funding by the different stakeholders and the under next  \nfinancial absorption of the released funds.  \nyear. \nThe annual performance of UCMM was not fully achieved which affected the timely delivery of services. \nThe Accounting Officer explained that the outputs that were partially or not achieved were mainly due to late releases of funds. \nOther Information  \nThe 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\u2019 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. \nIn 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.", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}, [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 4, "level": 2}}]], "page": 6, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}], "page": 7, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "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 UCCM. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Funding Agreement 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. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing UCCM\u2019s 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. \nThe Accounting Officer is responsible for overseeing UCCM\u2019s financial reporting process. \n4", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 1: Summary of the budget for the year", "page": 5, "level": 2}}]], "page": 7, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "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\u2019s 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. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional skepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}]], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "list"}}, {"content": "- 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 UCCM\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "list"}}, {"content": "- Conclude on the appropriateness of management\u2019s 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 UCCM\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause UCCM to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "list"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "list"}}, {"content": "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. \nI 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. \n5 \nFrom 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\u2019s 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 7, "level": 2}}]], "page": 8, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}], "page": 9, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": "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 the Key Audit Matter section of my report above, 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. \nJohn F.S. Muwanga AUDITOR GENERAL Kampala \n12 th June 2023 \n6 \nAPPENDICES", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}], [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}], [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}], [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 8, "level": 2}}]], "page": 9, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 10, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "heading"}}, {"content": [["**Strategic Objective 1: Increase resource mobilisation and coordination processes in the development of fund requests**", null, null, null, null, null, null], ["1.1", "institutions, that concept Conduct mapping of competent academia,  and individuals  technically support  note development", "Database/Repository of competent academia, institutions,  and individuals developed", "1", "0", "-1", "Not implemented"], ["1.2", "Develop instructional guide for concept note development and lead  processes consistent with TOR training", "TOR  technical services team developed for", "1", "0", "-1", "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 10, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No.", "Activity", "Expected Results", "Target", "Achievement", "Variance", "Status implementation of"], "type": "table"}}, {"content": [["**Strategic Objective 1: Increase resource mobilisation and coordination processes in the development of fund requests**", null, null, null, null, null, null], ["1.1", "institutions, that concept Conduct mapping of competent academia,  and individuals  technically support  note development", "Database/Repository of competent academia, institutions,  and individuals developed", "1", "0", "-1", "Not implemented"], ["1.2", "Develop instructional guide for concept note development and lead  processes consistent with TOR training", "TOR  technical services team developed for", "1", "0", "-1", "Not implemented"], ["1.3", "Develop resource material based on approved scope and content", "Approved package of training  material available in hard copy and online versions", "1", "0", "-1", "Not implemented"], ["1.4", "Conduct National dialogue meeting to determine priorities for NFMIV Grants", "National  meeting  priorities  and Malaria conducted dialogue to identify for HIV, TB", "1", "0", "-1", "Not implemented"], ["1.5", "Development of Request for NFMIV the Funding", "NFM  IV Request developed Funding", "1", "0", "-1", "Not implemented"], ["**Strategic Objective 2: Increase oversight over grant implementation**", null, null, null, null, null, null], ["2.1", "Convene quarterly CCM Board meetings", "Quarterly CCM Board meetings convened", "4", "4", "0", "Fully implemented"], ["2.2", "Conduct Executive Committee meetings quarterly CCM", "Quarterly CCM Executive Committee  meetings conducted", "4", "4", "0", "Fully implemented"], ["2.3", "Convene quarterly Finance and Procurement  Committee meetings", "Quarterly F Committee conducted P meetings &", "4", "4", "0", "Fully implemented"], ["2.4", "Conduct quarterly Programme Oversight Committee meetings", "Quarterly POC meetings conducted", "4", "4", "0", "Fully implemented"], ["2.5", "Convene  Program  Resource  committee meetings CCM & Mobilisation quarterly Development", "Quarterly committee convened PD&RM meetings", "4", "4", "0", "Fully implemented"], ["2.6", "Convene Committee meetings quarterly Ethics", "Ethics meetings Quarterly Committee convened", "4", "4", "0", "Fully implemented"], ["2.7", "Develop a dashboard for PR reporting and CCM Oversight", "for and PR CCM Dashboard  reporting  Oversight developed", "1", "0", "-1", "Not implemented"], ["2.8", "Rollout a digital mechanism for CS representatives to engage with community based monitoring entities to provide feedback and inputs to the CCM", "Digital mechanism for acquiring feedback and inputs to the CCM for CS representatives rolled out", "1", "0", "-1", "Not implemented"], [null, null, "Constituencies utilising the digital mechanism to acquire feedback and inputs to the CCM", "9", "1", "-8", "Partially implemented"], ["2.9", "to Conduct joint programme site visits in collaboration with other partners  implementation areas", "Joint oversight visits conducted field", "3", "1", "-2", "Partially implemented"], ["2.1", "Support CCM and develop risk frameworks for all GF grants PRs to management", "Risk  management workshop for PRs and CCM conducted", "1", "0", "-1", "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 10, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No.", "Activity", "Expected Results", "Target", "Achievement", "Variance", "Status implementation of"], "type": "table"}}, {"content": "7", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 10, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": [["", "Risk  frameworks operations developed management for grant", "5", "0", "-5", "Not implemented", null], ["**Strategic Objective 3: Increase Stakeholders engagement**", null, null, null, null, null, null], ["3.1", "of  to the held Conduct quarterly engagement meetings  CCM constituencies  get feedback and review annual progress", "Constituency engagement meetings conducted (physical and virtual)", "36", "25", "-11", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No.", "Activity", "Expected Results", "Target", "Achievement", "Variance", "Status implementation of"], "type": "table"}}, {"content": [["", "Risk  frameworks operations developed management for grant", "5", "0", "-5", "Not implemented", null], ["**Strategic Objective 3: Increase Stakeholders engagement**", null, null, null, null, null, null], ["3.1", "of  to the held Conduct quarterly engagement meetings  CCM constituencies  get feedback and review annual progress", "Constituency engagement meetings conducted (physical and virtual)", "36", "25", "-11", "Partially implemented"], ["3.2", "Support CS representatives and their networks to develop and implement an advocacy plan for sustainable financing of community programmes", "for Civil  Society constituencies  and networks with advocacy plans  sustainable financing of community programmes developed", "1", "1", "0", "Fully implemented"], ["3.3", "Develop a stakeholder mapping analysis  engagement strategy and", "Stakeholder analysis engagement developed mapping and strategy", "1", "0", "-1", "Not implemented"], ["3.4", "level for Support CS led National Advocacy engagements Increased financing for health", "National level advocacy engagements conducted", "3", "3", "0", "Fully implemented"], ["3.5", "Advocate for direct and tangible contributions from the private sector towards enhancing the national HIV, Tuberculosis and Malaria response.", "gaining Sensitization  and advocacy  initiatives towards  a commitment  from umbrella private sector organizations developed and implemented", "1", "0", "-1", "not implemented"], ["**Strategic Objective 4: Strengthen UCCM linkages with national coordinating structures for HIV, TB and Malaria programs to position the UCCM for sustainability**", null, null, null, null, null, null], ["4.1", "Hold National Stakeholders' meeting for harmonization and alignment of GF and other stakeholders'  programme implementation frameworks", "National meeting held Stakeholders'", "1", "0", "-1", "Not implemented"], ["4.2", "Review and develop a repository  Government priorities under the 3 diseases and HSS on", "Summaries  of government priorities for the three diseases and HSS \u2013 coming out of the HSDP, NDP and the  specific strategies disease", "1", "0", "-1", "Not implemented"], ["4.3", "Participate in high level planning/budgeting meetings to ensure that GF resources are reflected in the National budget plans and reports", "Global Fund resources reflected in the National budget  and reports plans", "1", "1", "0", "Fully implemented"], ["4.4", "Participate  joint review meetings across the 3 diseases in annual", "Annual Joint Review (technical and financial) across the 3 diseases conducted", "4", "2", "-2", "Partially implemented"], ["4.5", "Facilitate CCM representation in National coordinating platforms such as HPAC, ADPG, HDP", "CCM represented in National coordinating platform meetings such as HPAC, HDP, and ADPG", "4", "3", "-1", "Partially implemented"], ["4.6", "Participate in annual National commemorative events for the HIV, TB and Malaria the", "CCM participation in 3 Annual  National commemorative events for the HIV, TB and Malaria", "3", "2", "-1", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No.", "Activity", "Expected Results", "Target", "Achievement", "Variance", "Status implementation of"], "type": "table"}}, {"content": "8", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}, {"content": [["**Strategic Objective 5: Strengthen UCCM governance and capacity of the Secretariat operations**", null, null, null, null, null, null], ["5.1", "Conduct annual UCCM Board performance self-assessment", "CCM performance self- assessments conducted and report disseminated to Board", "1", "0", "-1", "Not implemented"], ["5.2", "CCM activities Conduct  communication, publicity & information sharing of  through media publications", "CCM activities published", "3", "2", "-1", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 12, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No.", "Activity", "Expected Results", "Target", "Achievement", "Variance", "Status implementation of"], "type": "table"}}, {"content": [["**Strategic Objective 5: Strengthen UCCM governance and capacity of the Secretariat operations**", null, null, null, null, null, null], ["5.1", "Conduct annual UCCM Board performance self-assessment", "CCM performance self- assessments conducted and report disseminated to Board", "1", "0", "-1", "Not implemented"], ["5.2", "CCM activities Conduct  communication, publicity & information sharing of  through media publications", "CCM activities published", "3", "2", "-1", "Partially implemented"], ["5.3", "Develop and print annual CCM Newsletter, Annual Report and Visibility materials", "Visibility  materials developed, printed and distributed", "240", "240", "0", "Fully implemented"], ["5.4", "Finalize and print the revised Governance documents (CCM Strategic  2021-2025; Resource  Mobilization Strategy;  HR Manual  & Operations Manual) Secretariat Finance Plan and", "CCM  Governance documents printed and disseminated", "60 copies  of each doc", "61 copies of each doc", "0", "Fully implemented"], ["5.5", "Conduct refresher trainings for board members on Global Fund policies & requirements", "Board  members trained/refresher trained on Global Fund policies & requirements", "1", "1", "0", "Fully implemented"], ["5.6", "Support CCM website maintenance (content)", "CCM website content updated every 2 months", "4", "3", "-1", "Partially implemented"], ["5.7", "Annual Subscription, upgrading of the accounting software and training of the new Finance Advisor", "The use of NAVISON software operationalized", "1", "0", "-1", "Not implemented"], ["5.8", "Support the RTT to recruit for the CCM Sec Vacant positions", "Technical and Admin Finance  Advisor  Assistant recruited", "2", "0", "-2", "Not implemented"], ["5.9", "Conduct bi-annual staff performance appraisals for all Secretariat staff", "Secretariat staff appraised all", "5", "5", "0", "Fully implemented"], ["5.10", "Organize and facilitate CCM annual and self- assessment review workshop for all CCM members to undertake self -assessment & performance evaluation of CCM activities retreat", "CCM Annual retreat and self-assessment review workshop", "1", "1", "0", "Fully implemented"], ["5.11", null, "CCM  members undertake self - assessment  & performance evaluation of CCM activities", "80%", "0%", "-80%", "Not implemented"], ["5.12", "Support participation in International Conferences and Regional Learning visits", "International/Regional Learning visit conducted", "1", "0", "-1", "Not implemented"], ["5.13", "Follow through the actions in the CCM audit action plan developed based upon findings from the internal and external audits and management letters", "Audit action plan fully implemented", "1", "1", "0", "Fully implemented"], ["5.14", "Conduct physical verification of CCM assets, updating the FAR and tagging assets", "CCM assets verified and tagged", "100%", "100%", "0%", "Fully implemented"], ["5.15", "Conduct Monthly programmatic and financial performance review meetings", "performance meetings Monthly review conducted", "12", "3", "-9", "Partially implemented"], ["5.16", "Preparation of annual financial and narrative report (management)  for 2021 reports the", "financial reports and UCCM annual and narrative developed disseminated", "2", "2", "0", "Fully implemented"], ["5.17", "Hold Quarterly CCM Secretariat", "CCM  Secretariat", "4", "1", "-3", "Partially"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 12, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "columns": ["No.", "Activity", "Expected Results", "Target", "Achievement", "Variance", "Status implementation of"], "type": "table"}}, {"content": "9", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Status of Implementation of Work Plan Activities", "page": 10, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 2}}], "page": 12, "document_name": "Uganda Country Coordinating Mechanism (UCCM) Report of the Auditor General, 2022", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["Table of Contents", "Table of Contents - ii", "List of Acronyms - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "Implementation of the Approved Budget 1 1.0", "Other Information - 4", "Management Responsibilities for the Financial Statements - 4", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 5", "Other Reporting Responsibilities - 6", "Appendices - 7", "Appendix 1: Status of Implementation of Work Plan Activities - 7"], "page": 2}]}

reports/chunks/Uganda Railway Corporation (URC) Report of Auditor General, 2023.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "Mies", "metadata": {"headings": [{"headings_0": {"content": "Mies", "page": 1, "level": 4}}], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "em Os NR ee  \nOF \nOFFICE \nTHE \nGENERAL \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OFUGANDA RAILWAY CORPORATION \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}, [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}], [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}], [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}], [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}], [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}], [{"headings_0": {"content": "AUDITOR", "page": 1, "level": 5}}, {"headings_1": {"content": "Mies", "page": 1, "level": 4}}]], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 1, "level": 1}}, {"headings_1": {"content": "AUDITOR", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "ORI.", "metadata": {"headings": [{"headings_0": {"content": "ORI.", "page": 1, "level": 3}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ORI.", "page": 1, "level": 3}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 1, "level": 1}}, {"headings_1": {"content": "ORI.", "page": 1, "level": 3}}], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "UGANDA \nTABLE OF CONTENTS \nTIERE nem ii ERST HR BR Str a RE iii", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 1, "level": 1}}, {"headings_1": {"content": "ORI.", "page": 1, "level": 3}}, [{"headings_0": {"content": "eee", "page": 1, "level": 1}}, {"headings_1": {"content": "ORI.", "page": 1, "level": 3}}], [{"headings_0": {"content": "eee", "page": 1, "level": 1}}, {"headings_1": {"content": "ORI.", "page": 1, "level": 3}}]], "page": 1, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "OpiNion", "metadata": {"headings": [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], "page": 2, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "cnecinesesnserecnirsneenutsonvenssesnavonnannannncentsinssHiekhnth std Hassoun ebie ty seusuirenine men 1 \u201enen eunnnensaunrnssnnsnunnenennanss  \nBasis for Opinion...ueeeseneeesensnenennensennnnensnnennensnnnsnnesteneoreesannanennanseersnsensenseernnessssantonnerentnaremaren 1 Key Audit Matter ...........nennensennnentenneunennennann sten nennen rent 1 \n1.0 \nImplementation of the Approved Budget... een 1 2.0 Management of the Government Salary Payroll .........eneeeeeenenenen 3 Emphasis of Matter... rennt 6 3.0 Financial analysis and assessment of the Corporation\u2019s performance... 7 4.0 Contingent Assets ........neennenntenenennsnnenensensasessnsenesenensenentsenenset sense 8 5.0 Loss of Abandoned dismantled Material/Equipment on Rehabilitation of Tororo-Gulu Railway line worth Euros 3,083,846 and USD 3,767,742 ......neeneeneneneneneenenenntennee 9 Other mallet \neen 14 een ana en  \n6.0 Potential Loss Revenue from a Concession Agreement for Pamba Ferry... 11 7.0 Related party transactions between URC and Ministry of Works and Transport ........... 11 8.0 Continuous Encroachment of railway land along the Jinja Busoga LOOD..........:. ee 12 \nOther TAForEON \nen EEE ER a en 12 an \nManagement Responsibilities for the Financial Statements... cesses terete 13 Auditor\u2019s Responsibilities for the Audit of the Financial Statements... une 13 Other Reporting Responsibilities...........eeeeenenenenennennnnenennesenententnetente 14 Report on the Audit of Compliance with Legislation.........neeeeeeneneenteneenne 14 Other Legal and Regulatory Requirements... een 15 \nLIST OF ACRONYMS \nAcronym Meaning  \nGOU Government of Uganda \nIAS \nInternational Accounting Standard \\| \nIESBA \nInternational Ethics Standards Board for Accountants \\| \nIFRS \nInternational Financial Reporting Standards \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nISSAIs \nInternational Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}, [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}], [{"headings_0": {"content": "OpiNion", "page": 2, "level": 2}}, {"headings_1": {"content": "eee", "page": 1, "level": 1}}]], "page": 2, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}], "page": 3, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development \\| MOW Ministry of Works \nNAA \n\\| National Audit Act \nNAO National Authorizing Officer  \n. \nNEC National Enterprise Corporation \nNSSF \nNational Social Security Fund", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}, [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}], [{"headings_0": {"content": "MoFPED", "page": 3, "level": 3}}, {"headings_1": {"content": "OpiNion", "page": 2, "level": 2}}]], "page": 3, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "| OAG", "metadata": {"headings": [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], "page": 3, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "Office of the Auditor General \nPFMA Public Finance Management Act  \n\\\\ \nPPDA \nPublic Procurement & Disposal of Public Assets PS/ST Permanent Secretary/ Secretary to Treasury Tis Treasury Instructions  \n\\|  \nUGX Uganda Shillings  \nUR \\_ Uganda Railway  \nURC Uganda Railway Corporation \nUSD \nUnited States Dollar \\|  \n\\_ \nREPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF UGANDA RAILWAYS CORPORATION FOR THE YEAR ENDED 30 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}, [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}], [{"headings_0": {"content": "| OAG", "page": 3, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 3}}]], "page": 3, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}], "page": 4, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of Uganda Railways Corporation (URC), which comprise the Statement of Financial Position as at 30 June 2023, the Statement of Profit or Loss and Other Comprehensive Income, 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 set out under Note 1 on pages 10 to 31 of the financial statements . \nIn my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Uganda Railways Corporation as at 30\" June 2023, and its financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards (IFRS), and the requirements under the Companies Act 2012, of Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}]], "page": 4, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI 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 Corporation 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 (IESBA) Code of Ethics for Professional Accountants (Parts A and B), 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. \nKey Audit Matter  \nKey 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 \nIn arriving at my findings for the year, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nURC is mandated under the URC Act cap 331 to guide, harmonise, mentor and advocate for all local governments in support of the overall vision of government to bring about socio-economic transformation in the country. The entity had an approved budget of UGX.394.25Bn out of which UGX.111.403Bn was realised. The entity's key deliverables for the financial year under review were as detailed in table \n1 below;", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "| OAG", "page": 3, "level": 3}}]], "page": 4, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 1: Showing key deliverables for FY 2022-2023", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "Sn Details \nBudget (UGX) Realised (UGX) % age 1 Recurrent (internally generated 51,230,000,000 19,324,985,000 37.7 \n\\|\\_income) \\| \\| 2 Development (GoU counterpart 202,020,000,000 88,888,891,000 44.0 funding & Donor Funding)  \n\\|  \ni  \n\\\\  \n.  \n3 GoU Subvention including 38,850,000,000 3,189,223,000 8.2 \\|  \n\\| supplementary  \nHE  \n\\\\ \ni  \ni  \n4 Exceptional income (Arrears from 102,150,000,000 \n0, \n0.0 \nMoFPED & UNRA)  \n.  \n\\| 394,250,000,000 111,403,099,000 28.3 \n\\| Total \nBul L", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}]], "page": 5, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "TEUER", "metadata": {"headings": [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], "page": 5, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "i thet  \nate ae aiusrtey eles \nI reviewed the implementation of the approved 2022/2023 budget by the entity and noted the following table below; \n11 \nPerformance of Internally Generated Revenue (IGR)  \nI advised the Accounting According to the approved revenue estimates for the FYR Officer to put in place 2022/2023, the entity budgeted to collect UGX.51.23Bn during measures to improve on the year. However, by the end of the year only UGX.19.325Bn revenue performance in had been realised representing a 37.7% performance. The order to reduce on the realised revenue also includes revenue earned but not yet liquidity problems. collected. \nUnder collection of internally generated revenue negatively affects implementation of planned activities. \nthat the \nthe budgeted outputs was due to the low allocation and Officer should ensure that inadequate release of funding. \nthe necessary revisions in the budget and work plan are effected and approved as guided by the URC Act cap 331.  \n1.2 Implementation of outputs and activities  \nI assessed the implementation of twenty-two (22) outputs that I advised the Accounting had been fully quantified with a total of sixty (60) activities Officer to develop and worth UGX.59Bn and noted that; \nimplement a revenue e Two (2) outputs with two (2) activities with expenditure enhancement strategy to worth UGX.0.35Bn were fully implemented. \naddress the operational challenges and ensure that e Nineteen (19) outputs with fifty-five (55) activities worth all the planned for UGX.58.85Bn were partially implemented. Out of the fifty- activities \nare fully five (55) activities, the entity fully implemented eight (8) implemented.  \nactivities; twenty-three (23) activities were partially  \nimplemented, while twenty-four (24) activities remained  \nunimplemented. \ne One (1) output with three (3) activities worth 0.03Bn were not implemented at all. \n\\|  \nNon-implementation of planned activities implies that \nthe expected services to the customers were not attained. \nThe Accounting Officer explained that the underperformance was due to operational challenges namely; major accidents experienced during the financial year in both Kenya and Uganda, shortage of shunting locomotives, fuel challenges and the major rehabilitation works on the track.", "metadata": {"headings": [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}]], "page": 5, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "2.0 Management of the Government Salary Payroll  \nOver the years, payroll cost estimation and subsequent expenditure has been characterised by wage overruns and the persistent need for increases in funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there have not been significant results and yet expenditure on wage is a substantial percentage of all Government entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular to \nothers. \nI established that, during the last four financial years, the Uganda Railways Corporation had a cumulative wage bill budget of UGX.91.368Bn out of which a cumulative figure of UGX.58.546Bn was utilised as shown table 3 below; \nTable 3: Showing annual waae bill budget and expenditure for the last four FYs  \nS/n Financial year Budget (UGX)  \nActual Expenditure (  \n% age UGX  \n1 2019/2020 \\| 27,046,397,000 13,568,658,000 50.2 \\| 2 2020/2021 23,017,734,000 15,032,829,000\\_ 65.3 \\| 3 2021/2022 23,193,705,000 11,850,953,000.... Sl, 4 120227220223 18,110,639,00 18,093,540,000 \\{99.9 \\|  \n\\_\\_\\|  \n\\| \n\\| Total 91,368,475,000 58,545,980,000 64.1 \\| \nI issued a separate detailed audit report upon completion of the audit procedures and below is the summary of the key findings from the Audit; \nNo Observation Recommendation 2.1 \nValidation of Employees on the Contract Staff payroll", "metadata": {"headings": [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}, [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}]], "page": 6, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Out of 342 employees on Uganda Railways Corporation March I advised the Accounting 2023 salary payroll, a total of 311(90.9%) were fully verified, 23(6.7 Officer to;  \n%) partially verified, 7(2%) not verified, while 1(0.29 %) did not  \nshow up as summarized in the table 4 below;  \na) Routinely maintain an updated Contract payroll Table 4: Showing a summary of the validation results of  \nensuring that prompt staff  \nadjustments are made for any new staff as well as ER  \nH  \nDetails  \nNumber of Amount \\|\\| deletion of employees individuals \\_\\_\\| who have ceased to be NOES AUP Scale ean Rn  \npersonnel of the entity.  \nin  \nTotal number of employees fully 311 604,493,273  \nverified  \nb) Expedite the process Steh  \n=  \nns er of employees partially 23", "metadata": {"headings": [{"headings_0": {"content": "TEUER", "page": 5, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for FY 2022-2023", "page": 5, "level": 3}}], "page": 7, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "33,371,297", "metadata": {"headings": [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], "page": 7, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "of engaging the Contract \\| verifie  \nstaff with 5  \nSa  \n\\|  \nTotal number of employees who 7 9,988,950 \nmissing \nappeared but were not verified \ndocuments and ensure \nThe totalnumber of 767,250 are \nAccounted [1 Ex \\| \nthat documents employees who did for (on \npresented to the Board not appear for payroll) \nfor validation within a headcount (no- Not 0 0 specified timeline failure shows) Accounted  \nof which they should be for (Off-  \nremoved from the payroll. payroll)  \nBL Oe ei  \nSubtotal [342 648,620,770  \n\\_\\_\\_\\_  \nEmployees who appeared for il 5,388,500  \nheadcount but  \nnot on the", "metadata": {"headings": [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}, [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}], [{"headings_0": {"content": "33,371,297", "page": 7, "level": 3}}, {"headings_1": {"content": "TEUER", "page": 5, "level": 3}}]], "page": 7, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cvalidation.", "metadata": {"headings": [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], "page": 8, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "i  \na). one (1) individual whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. The officer was a new employee recruited after March 2023. \n\\| The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll, as well as complete verification of the partially verified employees. \n22 \\| from other  \nFindings special audit procedures \n\u2018\\| The Accounting  \nOfficer \na) A comparison of the base pay as per URC payroll registers with should;  \nthe base pay as per salary structure revealed that Forty three a) Review the contract \n(43) staff were paid using wrong scales/notches leading to an  \nterms/documents of \noverpayment of UGX.1,100,437,968 and underpayment of  \nstaff not verified and \nUGX.127,483,584. \npresent the issue to the Board for \nb) Six (6) staff had differing employee numbers on the payroll and  \ndecision making and, \nthe Human resource employee records.  \nestablish a \nmonitoring \nc) I established that URC has not paid staff gratuity for the 4  \nmechanism of status \nfinancial years totalling UGX.4,063,316,405.  \nof the staff contracts \nthat  \nensures \nd) A review of the Job Description Manual, 2019 revealed that the  \ncompliance with the \ndraft manual was being implemented without Board approval  \nrequirements of the \nand does not cover 129 staff positions.  \nHuman Resource \nmanual. Follow up \n\u20ac) All URC staff files reviewed did not include any information \nthe staff who \nrelating to minutes of appointments from the Board or received irregular \nmanagement. There is a possibility that staff are appointed or  \nsalary payment of \ncontracts renewed without following proper procedures.  \nUGX.1,534,500 for \nrecovery. f) Salary changes of three (3) staff whose positions were re- \ndesignated according to the new appointment letters have b) Ensure  \nthat \nnever been effected.  \nalignment of all staff \ncontracts with URC", "metadata": {"headings": [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}, [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}]], "page": 8, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "9. I compared the deductions from the payroll registers with the  \nstructure is brought", "metadata": {"headings": [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], "page": 8, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "list"}}, {"content": " \nPAYE remittances/payments to URA and noted under-  \nto the attention of \nremittance amounting to UGX.1,049,250,214. \nthe Board for \ndiscussion  \nand \nh) URC\u2019s approved establishment provides for 729 staff. I noted  \nappropriate action is \nthat a total of 404 positions are unfilled. I further noted that 18  \nundertaken before \nemployees were recruited for positions not approved in the  \nany contract is \nURC\u2019s structure. renewed. \nThe recomputed wage budget for FY 2023/24 is c) Align the payroll \nto cater for 348 A  \nindividual details with \ntaken to have the Board approve changes to the HR Job Description Manual before", "metadata": {"headings": [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}, [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}], [{"headings_0": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, {"headings_1": {"content": "33,371,297", "page": 7, "level": 3}}]], "page": 8, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 9, "level": 1}}, {"headings_1": {"content": "\u201cvalidation.", "page": 8, "level": 8}}], "page": 9, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "f) Always indicate a reference of the minutes \nof \nappointment, promotion or renewal in the staff appointment letters. \n", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 9, "level": 1}}, {"headings_1": {"content": "\u201cvalidation.", "page": 8, "level": 8}}, [{"headings_0": {"content": "implementation.", "page": 9, "level": 1}}, {"headings_1": {"content": "\u201cvalidation.", "page": 8, "level": 8}}], [{"headings_0": {"content": "implementation.", "page": 9, "level": 1}}, {"headings_1": {"content": "\u201cvalidation.", "page": 8, "level": 8}}], [{"headings_0": {"content": "implementation.", "page": 9, "level": 1}}, {"headings_1": {"content": "\u201cvalidation.", "page": 8, "level": 8}}]], "page": 9, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Ensure that the re-", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 9, "level": 1}}, {"headings_1": {"content": "\u201cvalidation.", "page": 8, "level": 8}}], "page": 9, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "list"}}, {"content": "designated", "metadata": {"headings": [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], "page": 9, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "employees are paid in accordance with the appointment letters. \nh) Devise mechanisms of  \nrevenue enhancement and always ensure that PAYE deductions from employee salaries are remitted to Uganda Revenue Authority in a timely manner. \nRe-assess the entity\u2019s establishment and liaise with the responsible stakeholders with a view of mobilizing resources to fill critical positions to enhance service delivery. \nj) Review the estimates taking into account \n3.0 \nFinancial analysis and assessment of the Corporation\u2019s performance Financial analysis is a useful tool to draw attention to a number of managerial issues. It provides clues to investigate those issues in detail. I carried out financial analysis of Financial Information and the following were observed for the attention of those charged with governance in order to improve the Corporation\u2019s performance and ensure sustainability of services. The table 5 below: \nTable 5: Ratio analysis of the Corporation's performance  \nYEAR 2023 2022 Implications and Remarks Net Loss for the \\| 35.176  \nUGX.32.222Bn \nyear \n\\| \nThe Corporation has incurred significant losses \\| for the two years. In the year under review, the increase in the loss by 9.2% from the previous \\|  \n\\|  \nyear \nloss of UGX.32.222Bn despite the increase of revenue by 13.83% is largely attributed to sharp increase in the administrative expenses. The Administrative Expenses increased from UGX 19.286Bn last year (2021/22) to 31.208 in \\| the current year (2022/23). The major \\| administrative expenses which increased significantly during the year included; contract staff salaries, legal expenses, consultancy services and engineering design studies.  \nIn addition, the increase is also partly explained by the recognition of impairment of permanent way recognised in the year under review as a \\| result of  \npermanent way was \nwhich vandalized. The Accounting Officer explained that the losses are over on \nattributed the Corporation\u2019s relying only freight generated from only a 265 Kilometre stretch i.e. Malaba - Kampala a route which is also predominated by only two major clients. The poor state or delapitated properties that cannot be rehabilitated due to lack of funds. Increasing administrative expenditure- on land related matters ie eviction of encroachers and security expenses. The increasing wage bill due to harmonistion of all employees.", "metadata": {"headings": [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}, [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}], [{"headings_0": {"content": "designated", "page": 9, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 9, "level": 1}}]], "page": 9, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Operating 15-96.67% |", "metadata": {"headings": [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}], "page": 10, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \nThis shows Profit (loss) from Operations / Total Margin \nOperating Revenue. The Corporation\u2019s ability to cover its operating expenses is still very poor as exhibited over the two years despite a slight improvement from last year. The slight \nET, \nLiquidity/Current 0.99 times 2.78 times Ratio \nDebttatio Te 180% \\|  \n\\| \nInterest cover", "metadata": {"headings": [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}, [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}], [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}], [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}], [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}], [{"headings_0": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, {"headings_1": {"content": "designated", "page": 9, "level": 1}}]], "page": 10, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c187.42", "metadata": {"headings": [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], "page": 11, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "aT advancements  \nee rolling stock  \nin in the world. Td \nMeasures ability to meet short term liabilities when they fall due. Current assets were inadequate to cover current liabilities in the year", "metadata": {"headings": [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}]], "page": 11, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. This is majorly attributable to the reclassification of Other Receivables (28Bn due from UNRA relating to flyover and 69Bn due from MoFPED, relating to Nsambya Land Compensation) to Contingent assets.1 The higher the ratio the better and ideal ranges from 1.5:1 to 2:1. The liquidity position for the year under review is unhealthy for URC.  \nThe Accounting Officer explained that the liquidity ratio is unhealthy because of the challenges faced to collect debts from both UNRA and Ministry of Finance where it was anticipated that this money was to fund some planned activities to improve service delivery and performance at large - all this was not possible.  \nTotal liabilities / Total Assets. Acceptable ratio  \n\\|  \n\\| should be 50% lower. The Corporation\u2019s or  \n\\| \\| gearing level is way below 50% which is healthy  \n\\| for URC.", "metadata": {"headings": [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], "page": 11, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "list"}}, {"content": "This shows Profit (loss) from Operations / interest expense. In the year under review, the corporation did not incur any interest expenses. This is because the previous year recognised loans obtained by GOU to capitalise URC in 1987 of UGX.22,067,482,000 were classified to contingent liabilities. The loan amounts lack supporting documents and for several years, efforts to get the documents from Ministry of Finance yielded no results. \nManagement explained that the Accountant General guided that URC can treat the loan amounts as a contingent liability to a time when Parliament approves the write off. \nThe Corporation has continuously made losses for the previous two years and the ratios computed are an indication that URC still needs to make significant \ncompensation was received by URC. However, it was noted that there was no formal commitment from MoFPED as to when the amount will be paid to URC. \nFailure to compensate URC for the Nsambya Land which was transferred to Uganda Land Commission may result into asset loss. \nThe Accounting Officer acknowledged that, by the end of the financial year no formal commitment by MoFPED or ULC had been received for the compensation of Nsambya land. \nRecommendation  \nThe Accounting Officer is advised to continue engaging with concerned stakeholders so that the amount of UGX.243.016Bn can be realised to support the operations of the Corporation.", "metadata": {"headings": [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}]], "page": 11, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "5.0 Loss of Abandoned dismantled Material/Equipment on Rehabilitation of Tororo-Gulu Railway line worth Euros 3,083,846 and USD 3,767,742 A contract for the Rehabilitation of the Tororo-Gulu Railway was awarded to SOGEA- SATOM/ETF JV on 21st November 2019 at Contract price of EUR 39,337,756 (excluding VAT/other taxes). Article 43.5 (Ownership of plant and materials) of the contract required that upon termination of the contract before completion of the works, the contractor shall deliver to the contracting authority any plant, temporary works, equipment or materials in which the contracting authority has vested in or been made subject to the lien by virtue of the Article 43.2 of contract. If it fails to do so, the contracting authority may take such appropriate action as it deems fit in order to obtain possession of such plant, temporary works, equipment and materials and recover the cost of so doing from the contractor. The contract with SOGEA-SATOM/ETF JV was terminated on 24th October 2022 and it was noted in the report by the Supervisor Consultant, that by 30th July 2022, URC had lost 136,416 railways items worth Euros.3,083,846(details in table 6 below). This was confirmed from the Inventory Final Account carried out before National Enterprise Corporation (NEC) was engaged to provide security of the remaining materials. Table 6: Showing lost materials under SOGEA Contract Management Inventory Type Inventory Variance Status Lost Inventory Value (Heccuennininiiincencmcsmice cs ent Item Description Unit Initial Final (Jul Inventory Unit Lost inventory Fasteners OBS rail -9,380 \\| section ; 7 \\_ Fish bolts \\| & No 113,742 111,519 -2,223 \\| 12.76 (28,365.48) \\| Nuts-50 OBS rail section \\| \\| \\| aril Total -136,416 \\| (3,083,846.54) 549,464 413,048 Another Contractor M/s China Road and Bridge Corporation (CRBC) was contracted and commenced works after project handover on 10th July 2023 hence taking over the security of all the railway materials. It was further noted that since the handover of inventory to NEC, another 15,792 railway items worth USD 3,767,742.5 had been lost between 30\" July 2022 and July 2023. (Table 7 below) confirmed by an inventory count undertaken by both URC and CRBC prior to issuance of the contract commencement letter. Table 7: Summary of material lost after SOGEA handover- July 2022 -July 2023 MATERIAL LOSS BY 26th JUNE 2023 AFTER SOGEA TERMINATION S/n Material Unit Quantity Rate (USD) Amount (USD) \\| 1 Sleepers No. 8222 120 986,640.00 2 Lug type Fasteners \\| No.", "metadata": {"headings": [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}, [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}], [{"headings_0": {"content": "\u201c187.42", "page": 11, "level": 2}}, {"headings_1": {"content": "Operating 15-96.67% |", "page": 10, "level": 3}}]], "page": 12, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}], "page": 14, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite and operationalize the operating lease arrangement with the private operator for the management of MV Pamba to ensure no further loss of revenue. In addition URC management should put in place measures that will ensure that the revenues collected by the operators of the vessel are monitored. \n7.0 \nRelated party transactions between URC and Ministry of Works and \nsince its expiry on the 31% October, 2020 yet the Ministry has continued to occupy the premises update. \nI established that during the year under review, URC did not invoice MoWT an amount of UGX.1,423,120,400 for the land and offices that the Ministry occupies at the URC Station building. I further observed that the Ministry started construction of a building on same piece of Land although there was no evidence to indicate that a memorandum of understanding between URC and the Ministry for the use of the land where the construction of the building was made. \nIn the absence of a valid memorandum of understanding between the URC and the Ministry on the use of land by the Ministry to construct a building, it is difficult to determine the obligations of each party which may result into financial statements not to be fairly presented. It may also result into future disputes. \nThe Accounting Officer explained that a committee comprising URC staff and MoWT staff was set up to handle the outstanding amount as efforts to recover this amount from MoWT became futile. The MoWT was not agreeable to pay rent and requested for a lease for the said land. However, URC informed MoWT that the Attorney General stayed all issuance of Leases for Government Land. Although several demand letters were written and follow ups madethere was no response from MoWT.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "\u201c187.42", "page": 11, "level": 2}}]], "page": 14, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 15, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is advised to make the necessary efforts and ensure the tenancy agreement is renewed and all outstanding Tenancy fees are collected. I further advised the Accounting Officer to engage the MOWT to ensure that a memorandum of understanding between URC and the Ministry is reached for the use of the land where the construction of the new building is on-going. \n8.0  \nContinuous Encroachment of railway land along the Jinja Busoga Loop  \nIn my previous reports, I reported about heavy encroachments along the busoga loop line to Iganga station Kigulu, sitting on 34.59 acres after the whole railway line was vandalized. During my audit inspections I observed that the land has continued to be encroached on. The land currently has older structures with people staying there and over 18 modern permanent residential and commercial buildings have been constructed along the loop and no action is being taken by management. \ninclude the financial statements and my auditors\u2019 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. \nIn 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. \nManagement Responsibilities for the Financial Statements  \nThe Directors are also responsible for the preparation of financial statements in accordance with the requirements of IFRS 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. \nIn preparing the financial statements, the Directors are responsible for assessing the Corporation'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 Directors have a realistic alternative to the contrary. \nThe Directors are responsible for overseeing the Corporation\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}]], "page": 15, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s 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 skepticism throughout the audit. I also; oe 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 uncertainty exists, I am required to draw attention in my auditor\u2019s 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 Corporation to cease to continue as a going concern. e 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 Directors 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 Directors 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 Directors, 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\u2019s report unless law or regulation precludes public disclosure about the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}]], "page": 16, "document_name": "Uganda Railway Corporation (URC) Report of Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}

reports/chunks/Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU - LIQUIDATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU - LIQUIDATION", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU - LIQUIDATION", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU - LIQUIDATION", "page": 1, "level": 2}}], "page": 2, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": [["Bn", "Billion"], ["FYR", "Financial Year"], ["GOU", "Government of Uganda"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["PBS", "Programme Budgeting System"], ["PFMA", "Public Financial Management Act"], ["UGX", "Uganda Shillings"], ["URSB", "Uganda Registration Services Bureau"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "page": 4, "level": 1}}], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "Opinion  \nI have audited the financial statements of the Uganda Registration Services Bureau - Liquidation, which comprise the Statement of Financial Position as at 30 th June 2023, 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. \nIn my opinion, the accompanying financial statements of the Uganda Registration Services Bureau - Liquidation, for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Sectio  \nn 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "page": 4, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION", "page": 4, "level": 1}}]], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Bureau 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 (IESBA) Code of Ethics for Professional Accountants (Parts A and B) 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "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 to be key audit matters communicated in my report. \nEntities prepare budgets every year, which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and outputs the funds will be spent on in order to deliver services to citizens.  \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of the Official Receiver is to:", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 4, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "i. Investigate the directors, shareholders, contributories and all present and past officers of an insolvent company or of a company which is being wound up or liquidated for the purpose of establishing any fraud or impropriety.  \nii.  \nInvestigate the promotion, formation, failure and conduct of business of an insolvent company.  \niii.  \nProsecute any person for offences committed under this Act or discovered to have a case to answer as a result of investigations carried out.  \niv.  \nInvestigate the conduct of insolvency practitioners and prosecute them for any offences committed.  \nv.  \nAct during a vacancy in the office of an insolvency practitioner.  \nvi.  \nTake all necessary steps and actions considered fit by the official receiver to fulfil the provisions of this Act. \nDuring the financial year 2022/2023, URSB - Liquidation had a budget of UGX.0.632Bn, which was 100% appropriated by Court. \nOut of the total warrants by Court of UGX.0.632Bn, I reviewed activities worth UGX.0.632Bn as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 5, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": [["1", "Outputs/activities selected for budget performance review", "0.632", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No", "Details", "Actual Amount (UGX Bn)", "Cumulative Percentage"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "0.498 0.074 0.060 **0.632** total operating revenue for the financial year amounted to UGX.0.632Bn, comprising the funds appropriated by court for the financial year 2022/2023 of UGX.0.498Bn, rolled over the balance of UGX.0.074Bn and a balance brought forward from the financial year of 2021/2022 of UGX.0.06Bn. The table below refers;  **Details** Amount (UGX Bn)** Funds appropriated by court for 22/23  Rolled over balance  Balance b/f from 21/22  **Total** **1 2 3** **Operating Revenue** The", "advised  the Accounting Officer to maintain  good practice. the I"], ["1.2", "**Utilisation of Revenue**", "I advised the Accounting Officer to ensure that the"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, "**Recommendation**"], ["Out of the total operating revenue of UGX.0.632Bn availed to the entity during the year, UGX.0.592Bn was utilised, resulting in un-utilised warrants of UGX.0.040Bn representing 94%. unutilised warrants were meant for the following activities that were partially implemented:  **No Activities Amount** UGX Bn** **- Reason for** **underutilisation**  The appointment of the official receiver was not done. **the** 0.008  0.006 0.006 Maintenance of the motorcycle of the Official Receiver was not undertaken.  A saving was made on staff travels upcountry. 0.020 The appointment of the official receiver was not done. Security, guards and bailiffs at the initial appointment of the Official Receiver Motorcycle for Office of the Official Receiver Facilitation for staff carrying out initial appointments and other duties of the official receiver upcountry  Others include Official Receiver/Registrar General Engagements  with stakeholders,  insolvency conferences,  international conferences, welfare and entertainment, among others **Total** a result of failure to utilise warrants: **0.040** \uf0b7 Payment of security, guards and bailiffs at the initial appointment of the Official Receiver was not done.  \uf0b7 Maintenance of the motorcycle of the Official Receiver was not undertaken. Accounting Officer explained that the under absorption resulted from balances on implemented activities and non-appointment of the Official Receiver, whose appointment cannot be pre-determined by the entity. 1 2 3 4 The As The", null, "", "partially implemented activities are rolled over to the subsequent periods  for implementation."], ["**1.3**", "**Implementation of outputs** assessed the implementation of five (5) outputs that had been fully quantified with a total of 20 activities worth UGX.0.592Bn and noted that: Four (4) outputs with ten activities and expenditures worth UGX.0.326Bn were fully implemented.  \uf0b7 One (1) output with ten activities worth UGX.0.254Bn were partially implemented. Out of the ten activities, the entity fully implemented eight activities; one (1) activity was partially implemented, while one (1) activity remained unimplemented. are in **Appendix I (a) and (b).** of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not procure a motorcycle for the Official Receiver office despite receiving the required funds. I \uf0b7 Details Non-implementation", null, "advised  the Accounting Officer to ensure that the partially implemented activities are rolled over to the subsequent periods  for implementation. I"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 6, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": [["The Accounting Officer explained that the motorcycle was not procured because the available budget funds were below the market price.", ""]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No", "Observation"], "type": "table"}}, {"content": "1.4", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "I undertook procedures to confirm if activities implemented by the entity were implemented on time and were of acceptable quality, quantity, cost and functionality. I reviewed the liquidation process and noted the following matters:", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "1.4.1 Delayed conclusion of the liquidation process", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "Section 100(e) of the Insolvency Act, 2011 stipulates that \u201cwithout prejudice to section 99 of the Act, a liquidator shall have all the other functions and duties specified in this Act and shall, in particular, keep in accordance with generally accepted accounting procedures and standards, full accounts and other records of all receipts, expenditure and other transactions relating to the liquidation, and retain the accounts and records of the liquidation and the company for not less than six years after the liquidation ends.\u201d \nI noted that between 2001 and 2019, the Official Receiver appointed liquidators for thirteen (13) companies. However, three companies were still undergoing liquidation as at 30 th June 2023. Details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}, [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}]], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": [["1.", "Nalukolongo Railways Workshop", "27 th August 2007", "Liquidation incomplete"], ["2.", "Uganda Electricity Board", "31 st August 2006", "Liquidation is still ongoing"], ["3.", "Uganda Tea Growers Corporation", "15 th June 2006", "Liquidation still ongoing"]], "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No.", "Company Name", "Appointment Date", "Status"], "type": "table"}}, {"content": "Delays in concluding liquidation processes may further erode the value of the companies\u2019 assets. \nThe Accounting Officer attributed the delay to ongoing litigations against the companies in liquidation. The Accounting Officer also indicated that the Bureau had engaged the Ministry of Finance, Planning and Economic Development on matters regarding former employees of Uganda Electricity Board to settle their benefits. \nyears and still remain outstanding at the end of the financial year 2022/2023. Details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}, [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}]], "page": 7, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": [["1", "UEGCL debt to UEB", "1,134,989,464", "1,134,989,464", "1,134,989,464"], ["2", "Kenya Railways\u2019 debt Nalukolongo to", "1,582,215,752", "1,582,215,752", "1,582,215,752"], ["3", "Tashobya\u2019s debt to UCIL", "47,324,273", "37,324,273", "37,324,273"], ["", "**Total**", "**6,242,764,629**", "**2,754,529,489**", "**2,754,529,489**"]], "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No", "Details", "Status as at 30 th June 2021 (UGX)", "Status as at 30 th June 2022 (UGX)", "Status as at 30 th June 2023 (UGX)"], "type": "table"}}, {"content": "There is a risk that long outstanding receivables may not be recoverable and may present an unreasonable likelihood of recovery of amounts owed to the companies\u2019 creditors. \nThe Accounting Officer explained that the Bureau has continued to remind the debtors and engaged relevant authorities to recover the debts. However, these efforts have been futile. \nI advised the Accounting Officer to continue liaising with the relevant stakeholders to ensure that all receivables due to the companies are recovered. \nOther Information \nThe 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. \nThe other information does not include the financial statements and my auditors\u2019 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. \nIn 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.", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}, [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 2}}]], "page": 8, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], "page": 8, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for overseeing the Bureau\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}, {"headings_1": {"content": "1.4.1 Delayed conclusion of the liquidation process", "page": 7, "level": 2}}], "page": 9, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}], "page": 9, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "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\u2019s 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. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}]], "page": 9, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "- 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.\n- 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 Bureau\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.\n- Conclude on the appropriateness of Accounting Officer\u2019s 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 Bureau\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the Bureau to cease to continue as a going concern.\n- 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 is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}], "page": 9, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "list"}}, {"content": "independence, and where applicable, actions taken to eliminate threats or safeguards applied. \nFrom 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\u2019s 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 8, "level": 2}}]], "page": 10, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}], "page": 10, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 9, "level": 2}}], "page": 10, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}], "page": 10, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Bureau with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere were no material findings in respect of the compliance criteria for the applicable subject matters. \nJohn F. S. Muwanga AUDITOR General Kampala \nAppendices", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 10, "level": 2}}]], "page": 10, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}, {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "page": 12, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}], "page": 12, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": [["1", "Strengthen legal and institutional framework to promote competitiveness", "Amended Insolvency Act and Companies Act and increased awareness on Insolvency (legal).", "42,748,881", "1", "1"], ["2", "Reducing the cost of doing business to attract foreign direct investment (FDI)", "Attraction of foreign participation in Uganda\u2019s insolvency regime.", "84,982,374", "2", "2"], ["3", "Enhancing communications and awareness of URSB services", "Increased awareness on Insolvency", "180,386,660", "5", "5"], ["4", "Strengthen research and other advisory services", "Increased staff capacity", "17,476,444", "2", "2"], ["", "", "", "**325,594,359**", "**10**", "**10**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "page": 12, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 10, "level": 2}}], "page": 12, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "columns": ["No", "Strategy", "Budget Output", "Total Output expenditure UGX", "Total No activities", "Number of fully implement ed activities"], "type": "table"}}, {"content": "Appendix I (b): Partially implemented output", "metadata": {"headings": [{"headings_0": {"content": "Appendix I (b): Partially implemented output", "page": 12, "level": 2}}, {"headings_1": {"content": "Appendix I: Implementation of planned outputs Appendix I (a): Fully implemented outputs", "page": 12, "level": 2}}], "page": 12, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "metadata": {"headings": [{"headings_0": {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "page": 12, "level": 2}}, {"headings_1": {"content": "Appendix I (b): Partially implemented output", "page": 12, "level": 2}}], "page": 12, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "heading"}}, {"content": "expenditure activities fully partially activities Response UGX  \nimplemented implemented that were not  \nactivities activities implemented  \n1 Simply A well-equipped 193,591,690 10 8 1 1 The processes to department, data and  \nappointment of ease mobile internet procured,  \nthe official registration well maintained motor  \nreceiver is vehicles and improved  \ndependent on performance the court \nThe motor cycle was not procured because the available \n9", "metadata": {"headings": [{"headings_0": {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "page": 12, "level": 2}}, {"headings_1": {"content": "Appendix I (b): Partially implemented output", "page": 12, "level": 2}}, [{"headings_0": {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "page": 12, "level": 2}}, {"headings_1": {"content": "Appendix I (b): Partially implemented output", "page": 12, "level": 2}}], [{"headings_0": {"content": "No Strategy Budget Output Total Output Total No Number of No of No of Management", "page": 12, "level": 2}}, {"headings_1": {"content": "Appendix I (b): Partially implemented output", "page": 12, "level": 2}}]], "page": 12, "document_name": "Uganda Registration Services Bureau - Liquidation Report of the Auditor Genenral, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE UGANDA", "REGISTRATION SERVICES BUREAU (URSB) - LIQUIDATION FOR THE YEAR ENDED 30 TH", "JUNE, 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the approved budget - 1", "Emphasis of Matter - 4", "  2.0 Delayed recovery of outstanding Receivables - 4", "Other Information - 5", "Management Responsibilities for the Financial Statements - 5", "Auditor\u2019s Responsibilities for the audit of the Financial Statements - 6", "Other Reporting Responsibilities - 7", "Report on the Audit of Compliance with Legislation - 7", "Appendices - 9", "Appendix I: Implementation of planned outputs - 9"], "page": 2}]}

reports/chunks/Uganda Road Fund (URF) Report of the Auditor General, 2023.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "OFFICE OF THE AUDITOR GENERAL \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF UGANDA ROAD FUND FOR THE YEAR ENDED 30\"! JUNE, 2023", "metadata": {"headings": [[], []], "page": 1, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nTABLE OF CONTENTS \nTABLE OF CONTENTS  \nii sis cats sea vans ann a a a aa a aa a aa a a an ka He \nBS OE NN iti u EEE \nOpinion ree ee ee sc eeeeenenenensaneeoennnen enone een Kerernenersnereenusennann 1 \nBASIS TOP ODIGIOR 1", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. cco. ni xinatise teat cane cada Ghanaian tnd aan aana a a  \nCAAA Tae ORE RA WN Maa TD WEN", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "list"}}, {"content": "KARIM on ee nee EEE anne \n10 Implementatlen ofithe uppreved De  \n1 u nn an a a reer moet \n20 Management: of the Government Salany Payroll  \n6 u namen ann en ana \nI ee 9 ee EEE \n3.0 Operational Expenses of Designated Agencies above the 4.5% threshold  \n9 ................ \nROUTED TGTOPMISEION 10 .nroncarnsnnncsis cas taca Kae cad ene iad tad CO cae a a anna eo \nManagement Responsibilities for tre Financial Statements \u00abru sen cers ener one sen anna anne 10 \nAuditor's Responsibilities for the audit of the Financial Statements........ussssnsssssennennennen  \n11, nenn \nOther Reparling Respansikiliies...  \n12 aaa a anna nen a ha a hc A \nReport on the Audit of Compliance with Legislation ......uusssesnenennnnenennnnnnnnnunnnnnnnennnnnnn nn 12 \n40 Audit ofProgurement 12 uno mas m un uns un sun num ma una nn nanan Lam Man na nenn", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 EEE RE EEE EEE \nAppendix I: Designated agencies with Operational Expenses above the threshold ............. 14 \nPINANCTAL STATEMENT Sis 16 isin 0. u nennen aan an a a a a a a \nLIST OF ACRONYMS \n[Acronym SSSCSCSCSSSSSC\u2018\\*d ET ar eee el a \nInformation Communication Technology FTESBR International Ethics Standards Board for Accountants Integrated Financial Management System  \nINTOSAI  \nInternational Organization of Supreme Audit Institutions International Standards of Supreme Audit Institutions Local Governments \nMinistries, Departments and Agencies Million \nMoFPED \nFund of Finance, Planning and Economic Development NTR  \nNone Tax Revenue  \nIPMA\\_ Public Financial Management Act  \nPPDA \nPublic Procurement and Disposal of Assets PS/ST Permanent Secretary/Secretary to Treasury T I Treasury Instructions  \nc G > Uganda Shillings  \nUganda Road Fund  \nNational Social Security Fund  \nKey Performance Indicator \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF UGANDA ROAD FUND FOR THE YEAR ENDED 307! JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], "page": 4, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Uganda Road Fund (URF), which comprise the Statement of Financial Position as at 30\" June 2023, 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 set out on pages 16 to 41. \nIn my opinion, the accompanying financial statements of the Uganda Road Fund for the financial year ended 30\" June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}]], "page": 4, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion I conducted my audit in accordance with 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 Fund 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 Matter 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 to be key audit matters communicated in my report. I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. The mandate of Uganda Road Fund under Section 6 of the Uganda Road Fund Act, 2008 is to finance the routine and periodic maintenance of public roads in Uganda. During the financial year 2022/2023, URF had a budget of UGX.487,952,712,217 out of which UGX.487,952,711,917 was warranted as shown in Table 1 below; Table 1: Showing budgeted and warranted funds to URF Details Budget Warrants % age UGX UGX release \\| \\| \\_ Recurrent (Wage) 2,667,413,000 2,667,413,000 2 Recurrent (Non- 485,285,299,217 485,285,298,917 wage nee N Rn aor \\| Total 487,952,712,217 487,952,711,917 \\| Out of the total warrants of UGX.487.95bn audit reviewed warrants worth UGX.484.28bn (99.2%) as summarised in the table 2 below; Table 2: Showing audited funds during the review Actual expenditure Cumulative UGX Bn %age - 1 Wage expenditure 2.667bn 0.6% General staff salaries (211101) Contract staff salaries (211102) Social", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}]], "page": 4, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "metadata": {"headings": [{"headings_0": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 6, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a (UGX) Bn a = District, Urban 04 173.85  \n& Community  \naccess road ee maintenance  \nmaintenance  \nRoad Fund 6.48  \nmanagement  \nservices  \n[a5 Jar 02: \\| \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nThe Accounting Officer explained that there was delayed clearance of payments by the Ministry of Finance Planning and Economic", "metadata": {"headings": [{"headings_0": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}]], "page": 6, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development.", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 7, "level": 3}}, {"headings_1": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}], "page": 7, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Unsupported outputs budget  \nRegulation 11(2)(d) of the Public Finance Management Regulations, I  \nadvised the 2016 states that the work plans of a vote shall indicate the funding Accounting Officer to allocated to each activity.  \nensure that, going forward, activities are Contrary to the above, it was observed that the budget for One (1) appropriately costed. output (Road Fund Management Services) assessed was not  \nsupported by individual activity costing and budgets, in the eleven  \n(11) activities planned under the output. Details in the table below; \nTable 5: Showing unsupported output budgets  \nBudget Budget Budget Activities  \nOutput Output (UGX.\u2018B  \nCode  \nn\u2019)  \nae Road Fund \n1 annual report for FY 2021/22,", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 7, "level": 3}}, {"headings_1": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development.", "page": 7, "level": 3}}, {"headings_1": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development.", "page": 7, "level": 3}}, {"headings_1": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}]], "page": 7, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appropriateness of Key performance indicators  \nRegulation 11 (2) b of the Public Finance Management Regulations I  \nadvised the 2016, states that the work plan of a vote shall indicate the key Accounting Officer to performance indicators to be used to gauge the out-puts. In order to expedite the alignment correctly measure performance, the performance indicators should be and training and ensure appropriate in respect to the activities for which performance is being that  \nappropriate assessed/measured. performance measures are determined during I reviewed the performance indicators in the approved work plans planning.  \nand observed that the indicators used to measure performance for  \nsome activities would not provide the most appropriate and  \nreasonable measure of performance. In some cases, the indicators  \nwere generic and not specific to the activity while in other cases,  \nmanagement did not provide indicators. Examples of cases where this  \nwas observed include; Refer to table 6 below; \nTable 6: Showing A propriateness of Key performance indicators \\_ Budget Activities KPI used Audit comment", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 7, "level": 3}}, {"headings_1": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development.", "page": 7, "level": 3}}, {"headings_1": {"content": "output ees of warrants (UGX) Bn perfar\u0131na activities", "page": 6, "level": 1}}]], "page": 8, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], "page": 8, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "260002 Routine The mandate of District, manual and  \nUganda Road Fund Urban & mechanized  \nunder Section 6 of Community road  \nor number the Uganda Road access road] \\| \\|maintenance of bridges Fund Act, 2008 is to maintenanc \\|\\| \\|of paved and maintaine finance the routine e unpaved d by other and periodic roads, designate maintenance of periodic road] \\|\\|d public roads in maintenance, \\| \\|agencies Uganda, designated road safety  \nagencies that are and other independently qualifying accountable for Ilworks implementation of 260006 Routine \ntheir work plans and National manual and submit quarterly Road mechanized kilometers accountability to URF maintenanc \\|road \nor number for their monitoring e maintenance of bridges and evaluation of paved and maintaine function as well as unpaved d by other achieving their roads, designate mandate. The periodic road] \\|\\|d \nreasonable indicators maintenance, \\|agencies would have been the \\|  \nroad safety amount and and other timeliness of the qualifying maintenance funding works against the expectation/work plans to realize intended benefits.  \n- \n260008 - Reports on \nN \\| ofl The number \nmeasure performance of the Fund as all the activities with inappropriate KPI\u2019s represent the whole budget of FY 2022/23. \nThe Accounting Officer explained that the outputs will be reviewed and aligned to the mandate of the fund i.e. \u201cFinancing outputs\u201d. Training of staff will also be appropriately done.", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}, [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}], [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}]], "page": 8, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.0 Management of the Government Salary Payroll  \nOver the years, execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to me dated 29\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the annual audits of all Government entities for the year ended", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}, [{"headings_0": {"content": "output", "page": 8, "level": 3}}, {"headings_1": {"content": "Development.", "page": 7, "level": 3}}]], "page": 9, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "metadata": {"headings": [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], "page": 9, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. During the audit, I undertook a physical headcount/validation of all employees at Uganda Road Fund, who existed on the March 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four-year period. I established that, during the last four financial years, the Uganda Road Fund had a cumulative wage budget of UGX.17,169,391,290 out of which a cumulative amount of UGX.16,488,036,480 was utilised as shown below; Table 7: Showing the wage budaet utilized enditure - UGX \\| = 1 2019/2020 \\| 4,320,691,990 4,068,960,904 94.2 \\_ Observation Recommendation Table 8: Showing a summary of the validation results of staff payroll ensuring that prompt adjustments are Number of Amount (UGX) made for any new staff Individuals as well as deletion of ieee Total Number of staff as per ee 33 \\| 221,364,625 employees who have ceased'to be personnel Total number of employees fully 33 221,364,625 of URF. verified Total number of employees partially verified Total number of employees who 0 appeared but were not verified The total Accounted for 0 number of (on payroll) employees who Not Accounted 0 did not appear for (Off- for headcount payroll) (no-shows) \\| Subtotal 221,364,625 Employees who appeared for 0 headcount but were not on the payroll New records - Overall Total covered 33 221,364,625 Below are details of the validation results; All the 33 (100%) employees who appeared for the validation exercise presented all the pre-requisite documents/information as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment and were fully verified. The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll. Validation of Short-term/temporary staff I noted that Public Service Standing Orders, 2021 do not provide I advised the . guidance on the management of short-term /temporary employees. Accounting Officer to However, I verified employees in this category in line with Regulation routinely maintain an 39 (2) of the Employment Regulations, 2011 and case law. updated contract payroll ensuring that prompt The URF had four (4) employees on the temporary payroll and all 4 adjustments are made (100%) were verified as summarised in the table below; for", "metadata": {"headings": [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}, [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}], [{"headings_0": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, {"headings_1": {"content": "output", "page": 8, "level": 3}}]], "page": 9, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Subtotal 4 7,200,000", "metadata": {"headings": [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Employees \nwho ~ appeared for 0  \n0 headcount but were not on the  \npayroll - New records  \ncovered  \nB  \nOverall Total 4 7,200,000 \nfre 4 (100%) employees, who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \nThe Accounting Officer concurred with the validated Short-  \nterm/temporary staff payroll and committed to periodically update the  \nemployee information and payroll.  \n2.3 Utilization of the Wage Budget  \nI reviewed the Budgets and Actual Expenditure for the period 2019/20 I  \nadvised the to 2022/23 and noted that out of the UGX.17,169,391,290 budgeted Accounting Officer to and approved wage funds for the four financial years, only ensure that all UGX.16,488,036,480 was spent resulting into unspent balances appropriated funds for amounting to UGX.681,354,810 as shown in the table below; \nstaff wages are fully utilized in accordance Table 10: Showing utilization of the wage budget  \n\\# Financial Budget - UGX Actual \nwith the Fund Human Unutilized resource manual and oo - funds Ministry of Public", "metadata": {"headings": [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}, [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}], [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}], [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}], [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}], [{"headings_0": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, {"headings_1": {"content": "30% June, 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 2}}]], "page": 11, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a down", "metadata": {"headings": [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], "page": 11, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 2019/2020 4,320,691,990 4,068,960,904 251,731,086  \n2 2020/2021 4,332,692,000 4,070,498,019 262,193,981 \\\\ \\| 3. 2021/2022 4,163,692,000 3,996,559,587 \\| 167,132,413  \n4 2022/2023 4,352,315,300 4,352,017,970 297,330  \n\\| 17,169,391,290 16,488,036,480 681,354,810 \nFailure to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. \nThe Accounting Officer attributed the variance to MoPS halting the recruitment of URF staff to fill the vacant positions due to the policy on rationalization of government entities. \n2.4 Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the accuracy of I  \nadvised the the payroll including planning, budgeting and payments for the period Accounting Officer to; of four years (2019/2020-2022/2023). I noted that; \nReview of the salary payments per position of each staff revealed that, Engage the Board and \nNo Observation Recommendation \nThe Fund appointed four (4) staff on temporary terms for a period of Review/regularise the two and a half years contrary to the requirement of HR Manual.", "metadata": {"headings": [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}]], "page": 11, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "contract terms for temporary staff to The Accounting Officer explained that the Fund engaged the four (4) ensure adherence to temporary staff to cover the vacant positions because the Ministry of requirements of the HR Public\u2019 Service (MoPS) had frozen the recruitment process of contract Manual as well as the staff citing the merger process of government entities. The MoPS has MoPS guidance on the further clarified, for the FY 2023/24 that these positions could be filled recruitment of staff by with a rider of termination of contracts in the event that the merger entities affected by the processes is concluded. policy on rationalisation of government entities. Uganda Road Fund does not process payroll through IPPS/HCMS. This Liaise with the Ministry was attributed to the lack of proper policy guidance on the systems of Public Service to development and use by the autonomous and semi-autonomous pursue enrolment on Government bodies who claim to be created by different statutes with the IPPS/HCM. a mandate to establish their systems. The Accounting Officer explained that URF submitted the requisite documents to the Ministry of Public Service to enable it access the IPPS/HCMS. However to-date they have not yet been set up. A follow up will be made to ensure the setup is completed. Although management budgets and deducts 5% of employee salaries Put in place controls to and makes 10% contribution to NSSF, Over-remittance of ensure that statutory UGX.3,197,615 of statutory deductions (NSSF) were made by the URF deductions are always during the period. accurately computed and promptly paid as The Accounting Officer explained that the remittance of per the payroll register. UGX.3,197,615 was in relation to Gratuity which is only paid at the end Besides, the amounts of the financial year. over remitted should be I however noted that gratuity was promptly deducted from the followed up with a view designated code 211104 and remitted accordingly. of recovery. The URF wrongly charged expenditure salary codes to the tune of Ensure that budget lines UGX.113,450,334 to cover other expenses like Board retainer fees for employee costs are without seeking and obtaining the necessary approvals. allocated sufficient - \\| funds and where The Accounting Officer explained that URF will strengthen the required, virement and budgeting process to ensure sufficient funds are provided for all reallocation should activities on the appropriate budget lines. follow the established rocedures. Other matter I consider it to communicate the", "metadata": {"headings": [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}, [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}], [{"headings_0": {"content": "a down", "page": 11, "level": 3}}, {"headings_1": {"content": "Subtotal 4 7,200,000", "page": 11, "level": 3}}]], "page": 12, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "agencies.", "metadata": {"headings": [{"headings_0": {"content": "agencies.", "page": 13, "level": 1}}, {"headings_1": {"content": "a down", "page": 11, "level": 3}}], "page": 13, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The budget allocations for critical and priority service delivery activities such as routine manual and periodic maintenance of paved and unpaved roads were affected: \nThe Accounting Officer pledged to notify the agencies about the over expenditure.As part of the District Roads Committee engagements, agencies were being sensitized to operate within budget limits. A study would also be undertaken to review the threshold as per category of agencies. \nRecommendation  \nI advised Accounting Officer to always ensure that operational expenses of DAs are within the planning and budgeting requirements as established by URF as well as intensifying awareness among the designated agencies about the policies and procedures. A review of the threshold should also be expedited taking into consideration that Agnecies are not homogeneuos \nOther Information  \nThe 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\u2019 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. \nIn 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.", "metadata": {"headings": [{"headings_0": {"content": "agencies.", "page": 13, "level": 1}}, {"headings_1": {"content": "a down", "page": 11, "level": 3}}, [{"headings_0": {"content": "agencies.", "page": 13, "level": 1}}, {"headings_1": {"content": "a down", "page": 11, "level": 3}}], [{"headings_0": {"content": "agencies.", "page": 13, "level": 1}}, {"headings_1": {"content": "a down", "page": 11, "level": 3}}], [{"headings_0": {"content": "agencies.", "page": 13, "level": 1}}, {"headings_1": {"content": "a down", "page": 11, "level": 3}}], [{"headings_0": {"content": "agencies.", "page": 13, "level": 1}}, {"headings_1": {"content": "a down", "page": 11, "level": 3}}]], "page": 13, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}], "page": 13, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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 Uganda Road Fund. \nThe \nOfficer is also \nfor the preparation of financial statements in", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}]], "page": 13, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements  \nMy 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. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;  \nIdentify and assess the risks of material misstatement of the financial statements, \u00b0  \nwhether 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. \nObtain an understanding of internal control relevant to the audit in order to design \u00b0  \naudit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control. \nEvaluate the appropriateness of accounting policies used and the reasonableness of \u00b0  \naccounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}]], "page": 14, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Conclude on the appropriateness of Accounting Officer's use of the going concern basis \u00b0  \nof 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 Fund's ability to continue as a going concern. If I conclude that a material uncertainty exists, Iam 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 Fund to cease to continue as a going concern.  \nEvaluate the overall presentation, structure and content of the financial statements, \u00b0  \nincluding the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that is in compliance with the Government of Uganda Public Financial Management laws and regulations. \ncircumstances, 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.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "agencies.", "page": 13, "level": 1}}]], "page": 14, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other-Reporting-Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other-Reporting-Responsibilities", "page": 15, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}], "page": 15, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), except 2008, I report to you, based on my work described audit of Financial Statements, that", "metadata": {"headings": [{"headings_0": {"content": "Other-Reporting-Responsibilities", "page": 15, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}], "page": 15, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for the", "metadata": {"headings": [{"headings_0": {"content": "for the", "page": 15, "level": 3}}, {"headings_1": {"content": "Other-Reporting-Responsibilities", "page": 15, "level": 3}}], "page": 15, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "matters", "metadata": {"headings": [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}], "page": 15, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "raised in compliance with legislation section below, and whose effect have 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. \nReport on the Audit of Compliance with Legislation  \nIn accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Fund with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matter is as follows; \n4.0 Audit of Procurement \n4.1 \nIrregular contract execution for Consultancy to conduct a change management strategy for Rationalisation of Government Agencies and Public Expenditure  \nPPDA contracts regulations 2014 5(1) requires that a Procuring and Disposing Entity shall not take any action on the contract award unt the lapse of ten days after the date of display of the notice of the best evaluated bidder under regulation. \nTo the contrary, a review of the procurement for an individual consultancy to conduct a change management strategy for Rationalisation of Government Agencies and Public Expenditure (RAPEX) revealed that the contract was awarded on 29\" May, 2023 to an individual at an evaluated score of 86.64% and the display of Best Evaluated Bidder (BEB) was scheduled from 30\" May, 2023 to 13\" June, 2023. However, the contractor presented survey findings at the staff retreat dated from 6\" - 8 June, 2023 before the expiry of BEB period.", "metadata": {"headings": [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}, [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}], [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}], [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}], [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}], [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}], [{"headings_0": {"content": "matters", "page": 15, "level": 1}}, {"headings_1": {"content": "for the", "page": 15, "level": 3}}]], "page": 15, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I further established the following anomalies as shown in the table IT below;", "metadata": {"headings": [{"headings_0": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}, {"headings_1": {"content": "matters", "page": 15, "level": 1}}], "page": 15, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GCC 24.1 and GCC 27.1 payment shall I noted that an amount of UGX.42,771,000 was paid on 3\"\u00a2 be made by the PDE within 30 days of July, 2023 after invoices dated 15\" June, 2023 of amount \u2018receipt and certification: of invoices UGX.40,204,740 before the final report that was submitted on accompanied by approved reports.  \n4 August, 2023 required as a supporting document.  \nGCC 40.1 the consultant shall take out No proof of professional liability insurance coverage was\\| and maintain professional liability availed for audit.  \ninsurance with a minimum coverage of  \nvalue of contract. \nThere is a possibility that there was collusion between management and the consultant. \nThe Accounting Officer explained that the occurrence was due to the fact that management had been set to hold a joint Board and staff retreat from 6th to 8th June 2023, where the change management consultant had to present the findings (letter attached). There were administrative delays in completion of the procurement processes for the consultant which led to a decision for a preliminary engagement prior to expiry of the Best Evaluated Bidder Notice. These activities and financial commitments had to be undertaken within the financial year 22/23.", "metadata": {"headings": [{"headings_0": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}, {"headings_1": {"content": "matters", "page": 15, "level": 1}}, [{"headings_0": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}, {"headings_1": {"content": "matters", "page": 15, "level": 1}}], [{"headings_0": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}, {"headings_1": {"content": "matters", "page": 15, "level": 1}}]], "page": 16, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}], "page": 16, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always adhere to the special conditions of the contract-drawn with service providers to avoid risks of litigation. \n4  \nJohn F. S. Muwanga AUDITOR GENERAL \n21\u00b0 December 2023.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "I further established the following anomalies as shown in the table IT below;", "page": 15, "level": 3}}]], "page": 16, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wo4} _", "metadata": {"headings": [{"headings_0": {"content": "wo4} _", "page": 17, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nvoreimeg Ploysaayg %", "metadata": {"headings": [{"headings_0": {"content": "wo4} _", "page": 17, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}, [{"headings_0": {"content": "wo4} _", "page": 17, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}]], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PIOysa1y3 abe", "metadata": {"headings": [{"headings_0": {"content": "PIOysa1y3 abe", "page": 17, "level": 1}}, {"headings_1": {"content": "wo4} _", "page": 17, "level": 6}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UEd!0g", "metadata": {"headings": [{"headings_0": {"content": "UEd!0g", "page": 17, "level": 1}}, {"headings_1": {"content": "PIOysa1y3 abe", "page": 17, "level": 1}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Snoge \" __000\u201908z\u2019TE 0d6'zes'7s zes, 009/97 |__000\u00b0606'89 |__000%sz8\"sz_ oooressze I|__oooTeezt", "metadata": {"headings": [{"headings_0": {"content": "Snoge \" __000\u201908z\u2019TE 0d6'zes'7s zes, 009/97 |__000\u00b0606'89 |__000%sz8\"sz_ oooressze I|__oooTeezt", "page": 17, "level": 2}}, {"headings_1": {"content": "UEd!0g", "page": 17, "level": 1}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SyJ Bune\u0131ado (X9n) \nsosusd sesuedxg", "metadata": {"headings": [{"headings_0": {"content": "Snoge \" __000\u201908z\u2019TE 0d6'zes'7s zes, 009/97 |__000\u00b0606'89 |__000%sz8\"sz_ oooressze I|__oooTeezt", "page": 17, "level": 2}}, {"headings_1": {"content": "UEd!0g", "page": 17, "level": 1}}, [{"headings_0": {"content": "Snoge \" __000\u201908z\u2019TE 0d6'zes'7s zes, 009/97 |__000\u00b0606'89 |__000%sz8\"sz_ oooressze I|__oooTeezt", "page": 17, "level": 2}}, {"headings_1": {"content": "UEd!0g", "page": 17, "level": 1}}]], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u00b0000\u20199% 090\u00b0GSb\u20199z 00b'2rS\"2TT 000\u2019258\u20195E 000\u2019868\u20196\u20ac 000\u20198z9'ZE", "metadata": {"headings": [{"headings_0": {"content": "000\u00b0000\u20199% 090\u00b0GSb\u20199z 00b'2rS\"2TT 000\u2019258\u20195E 000\u2019868\u20196\u20ac 000\u20198z9'ZE", "page": 17, "level": 1}}, {"headings_1": {"content": "Snoge \" __000\u201908z\u2019TE 0d6'zes'7s zes, 009/97 |__000\u00b0606'89 |__000%sz8\"sz_ oooressze I|__oooTeezt", "page": 17, "level": 2}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u2019996\u201975 00070007 812 000\u2019E00\"0S S0S\u20199ES8z 080\u2019E2T\u2019ES 000\u2019050\u201d71 000\u00b0SE8\"bZT 000\u2019 00075827 000\u2019T8s\u2019gE 000\u2018009\u20199T 000\u2019578\u201957 000\u00b0E00\u20190S 2ss\u2019296'6E O00\u2019E8T9E ___000'02#% _000\u2019T2p\u201975 000\u2019b62' _OST\u2019EESOT 000\u20190EE\u201900T", "metadata": {"headings": [{"headings_0": {"content": "000\u2019996\u201975 00070007 812 000\u2019E00\"0S S0S\u20199ES8z 080\u2019E2T\u2019ES 000\u2019050\u201d71 000\u00b0SE8\"bZT 000\u2019 00075827 000\u2019T8s\u2019gE 000\u2018009\u20199T 000\u2019578\u201957 000\u00b0E00\u20190S 2ss\u2019296'6E O00\u2019E8T9E ___000'02#% _000\u2019T2p\u201975 000\u2019b62' _OST\u2019EESOT 000\u20190EE\u201900T", "page": 17, "level": 1}}, {"headings_1": {"content": "000\u00b0000\u20199% 090\u00b0GSb\u20199z 00b'2rS\"2TT 000\u2019258\u20195E 000\u2019868\u20196\u20ac 000\u20198z9'ZE", "page": 17, "level": 1}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Oplpeh [00ers L__000'sestos __000'016\u00b089| | |___s0s\u20199E5\u20198z | __068\u20190\u20ac\u201908", "metadata": {"headings": [{"headings_0": {"content": "Oplpeh [00ers L__000'sestos __000'016\u00b089| | |___s0s\u20199E5\u20198z | __068\u20190\u20ac\u201908", "page": 17, "level": 5}}, {"headings_1": {"content": "000\u2019996\u201975 00070007 812 000\u2019E00\"0S S0S\u20199ES8z 080\u2019E2T\u2019ES 000\u2019050\u201d71 000\u00b0SE8\"bZT 000\u2019 00075827 000\u2019T8s\u2019gE 000\u2018009\u20199T 000\u2019578\u201957 000\u00b0E00\u20190S 2ss\u2019296'6E O00\u2019E8T9E ___000'02#% _000\u2019T2p\u201975 000\u2019b62' _OST\u2019EESOT 000\u20190EE\u201900T", "page": 17, "level": 1}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "226 \u00e9 5 7 i", "metadata": {"headings": [{"headings_0": {"content": "Oplpeh [00ers L__000'sestos __000'016\u00b089| | |___s0s\u20199E5\u20198z | __068\u20190\u20ac\u201908", "page": 17, "level": 5}}, {"headings_1": {"content": "000\u2019996\u201975 00070007 812 000\u2019E00\"0S S0S\u20199ES8z 080\u2019E2T\u2019ES 000\u2019050\u201d71 000\u00b0SE8\"bZT 000\u2019 00075827 000\u2019T8s\u2019gE 000\u2018009\u20199T 000\u2019578\u201957 000\u00b0E00\u20190S 2ss\u2019296'6E O00\u2019E8T9E ___000'02#% _000\u2019T2p\u201975 000\u2019b62' _OST\u2019EESOT 000\u20190EE\u201900T", "page": 17, "level": 1}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BEE T", "metadata": {"headings": [{"headings_0": {"content": "BEE T", "page": 17, "level": 1}}, {"headings_1": {"content": "Oplpeh [00ers L__000'sestos __000'016\u00b089| | |___s0s\u20199E5\u20198z | __068\u20190\u20ac\u201908", "page": 17, "level": 5}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \n82  \n4 \n= \nIenpv (X9n) 009\u00b09TZ\u2019ST8 \\| \\| \\|\\| \\|\\| [[eetset'99", "metadata": {"headings": [{"headings_0": {"content": "BEE T", "page": 17, "level": 1}}, {"headings_1": {"content": "Oplpeh [00ers L__000'sestos __000'016\u00b089| | |___s0s\u20199E5\u20198z | __068\u20190\u20ac\u201908", "page": 17, "level": 5}}, [{"headings_0": {"content": "BEE T", "page": 17, "level": 1}}, {"headings_1": {"content": "Oplpeh [00ers L__000'sestos __000'016\u00b089| | |___s0s\u20199E5\u20198z | __068\u20190\u20ac\u201908", "page": 17, "level": 5}}], [{"headings_0": {"content": "BEE T", "page": 17, "level": 1}}, {"headings_1": {"content": "Oplpeh [00ers L__000'sestos __000'016\u00b089| | |___s0s\u20199E5\u20198z | __068\u20190\u20ac\u201908", "page": 17, "level": 5}}], [{"headings_0": {"content": "BEE T", "page": 17, "level": 1}}, {"headings_1": {"content": "Oplpeh [00ers L__000'sestos __000'016\u00b089| | |___s0s\u20199E5\u20198z | __068\u20190\u20ac\u201908", "page": 17, "level": 5}}]], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "066\u00b0999\u00b02TS", "metadata": {"headings": [{"headings_0": {"content": "066\u00b0999\u00b02TS", "page": 17, "level": 1}}, {"headings_1": {"content": "BEE T", "page": 17, "level": 1}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s08\u2019shr 966085 LEI Eve\u2019seo eouliers GBEERBZIT C6T'808'b06 89T'ZOb\u201800Z 000 ||000\u2019TT8\u201988b |000\u2019508\u201925\u20ac ers\u2019sse [000\u2019sbo'sE |[000\u00b02E6\u2019E0T'T - [002\u2019756\u2019087", "metadata": {"headings": [{"headings_0": {"content": "s08\u2019shr 966085 LEI Eve\u2019seo eouliers GBEERBZIT C6T'808'b06 89T'ZOb\u201800Z 000 ||000\u2019TT8\u201988b |000\u2019508\u201925\u20ac ers\u2019sse [000\u2019sbo'sE |[000\u00b02E6\u2019E0T'T - [002\u2019756\u2019087", "page": 17, "level": 2}}, {"headings_1": {"content": "066\u00b0999\u00b02TS", "page": 17, "level": 1}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ie1oL e\u0131nypuedxg", "metadata": {"headings": [{"headings_0": {"content": "s08\u2019shr 966085 LEI Eve\u2019seo eouliers GBEERBZIT C6T'808'b06 89T'ZOb\u201800Z 000 ||000\u2019TT8\u201988b |000\u2019508\u201925\u20ac ers\u2019sse [000\u2019sbo'sE |[000\u00b02E6\u2019E0T'T - [002\u2019756\u2019087", "page": 17, "level": 2}}, {"headings_1": {"content": "066\u00b0999\u00b02TS", "page": 17, "level": 1}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "799 |000\u00b0822\u2019E9 000'ZTz08z 000'S\u00a22'Z6S [000\u201905E\u201908 000'TT8\u201988b [000\u20196S0\u20199Zb [Dro\u2019ERR\u2019RS7 [00T\u20198ST\u2019T6 [s92\u2019zrv/ozs-", "metadata": {"headings": [{"headings_0": {"content": "799 |000\u00b0822\u2019E9 000'ZTz08z 000'S\u00a22'Z6S [000\u201905E\u201908 000'TT8\u201988b [000\u20196S0\u20199Zb [Dro\u2019ERR\u2019RS7 [00T\u20198ST\u2019T6 [s92\u2019zrv/ozs-", "page": 17, "level": 1}}, {"headings_1": {"content": "s08\u2019shr 966085 LEI Eve\u2019seo eouliers GBEERBZIT C6T'808'b06 89T'ZOb\u201800Z 000 ||000\u2019TT8\u201988b |000\u2019508\u201925\u20ac ers\u2019sse [000\u2019sbo'sE |[000\u00b02E6\u2019E0T'T - [002\u2019756\u2019087", "page": 17, "level": 2}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_]\\|\\|000\u2019208\u201dTPr \\_\\|11000\u2019508\u201dz5\u20acE", "metadata": {"headings": [{"headings_0": {"content": "799 |000\u00b0822\u2019E9 000'ZTz08z 000'S\u00a22'Z6S [000\u201905E\u201908 000'TT8\u201988b [000\u20196S0\u20199Zb [Dro\u2019ERR\u2019RS7 [00T\u20198ST\u2019T6 [s92\u2019zrv/ozs-", "page": 17, "level": 1}}, {"headings_1": {"content": "s08\u2019shr 966085 LEI Eve\u2019seo eouliers GBEERBZIT C6T'808'b06 89T'ZOb\u201800Z 000 ||000\u2019TT8\u201988b |000\u2019508\u201925\u20ac ers\u2019sse [000\u2019sbo'sE |[000\u00b02E6\u2019E0T'T - [002\u2019756\u2019087", "page": 17, "level": 2}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "bt", "metadata": {"headings": [{"headings_0": {"content": "bt", "page": 17, "level": 3}}, {"headings_1": {"content": "799 |000\u00b0822\u2019E9 000'ZTz08z 000'S\u00a22'Z6S [000\u201905E\u201908 000'TT8\u201988b [000\u20196S0\u20199Zb [Dro\u2019ERR\u2019RS7 [00T\u20198ST\u2019T6 [s92\u2019zrv/ozs-", "page": 17, "level": 1}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "/Tr", "metadata": {"headings": [{"headings_0": {"content": "/Tr", "page": 17, "level": 4}}, {"headings_1": {"content": "bt", "page": 17, "level": 3}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OLb", "metadata": {"headings": [{"headings_0": {"content": "OLb", "page": 17, "level": 3}}, {"headings_1": {"content": "/Tr", "page": 17, "level": 4}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \neek] RED 910 \u2018910 [ S10 91d H7q 91q Aa Ha", "metadata": {"headings": [{"headings_0": {"content": "OLb", "page": 17, "level": 3}}, {"headings_1": {"content": "/Tr", "page": 17, "level": 4}}, [{"headings_0": {"content": "OLb", "page": 17, "level": 3}}, {"headings_1": {"content": "/Tr", "page": 17, "level": 4}}]], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Soolpusddy", "metadata": {"headings": [{"headings_0": {"content": "Soolpusddy", "page": 17, "level": 4}}, {"headings_1": {"content": "OLb", "page": 17, "level": 3}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sig II Op\u0131ewessgey emaoyadey] II ejobuoseyen| DIA Sid", "metadata": {"headings": [{"headings_0": {"content": "Sig II Op\u0131ewessgey emaoyadey] II ejobuoseyen| DIA Sid", "page": 17, "level": 1}}, {"headings_1": {"content": "Soolpusddy", "page": 17, "level": 4}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "qd", "metadata": {"headings": [{"headings_0": {"content": "Sig II Op\u0131ewessgey emaoyadey] II ejobuoseyen| DIA Sid", "page": 17, "level": 1}}, {"headings_1": {"content": "Soolpusddy", "page": 17, "level": 4}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "woo", "metadata": {"headings": [{"headings_0": {"content": "woo", "page": 17, "level": 1}}, {"headings_1": {"content": "Sig II Op\u0131ewessgey emaoyadey] II ejobuoseyen| DIA Sid", "page": 17, "level": 1}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eleregn Woo\\}", "metadata": {"headings": [{"headings_0": {"content": "woo", "page": 17, "level": 1}}, {"headings_1": {"content": "Sig II Op\u0131ewessgey emaoyadey] II ejobuoseyen| DIA Sid", "page": 17, "level": 1}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eyepng eWIOH oAunyey|| ejebueje] eboqny] OPROY Es\u0131\u0131led ewaays||", "metadata": {"headings": [{"headings_0": {"content": "eyepng eWIOH oAunyey|| ejebueje] eboqny] OPROY Es\u0131\u0131led ewaays||", "page": 17, "level": 1}}, {"headings_1": {"content": "woo", "page": 17, "level": 1}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "||", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 17, "level": 3}}, {"headings_1": {"content": "eyepng eWIOH oAunyey|| ejebueje] eboqny] OPROY Es\u0131\u0131led ewaays||", "page": 17, "level": 1}}], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \\| \\| \\| \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 17, "level": 3}}, {"headings_1": {"content": "eyepng eWIOH oAunyey|| ejebueje] eboqny] OPROY Es\u0131\u0131led ewaays||", "page": 17, "level": 1}}, [{"headings_0": {"content": "||", "page": 17, "level": 3}}, {"headings_1": {"content": "eyepng eWIOH oAunyey|| ejebueje] eboqny] OPROY Es\u0131\u0131led ewaays||", "page": 17, "level": 1}}]], "page": 17, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "89 zo To \u20ac'0 QZ 20 07 68 67 v9 vr SIT 30 8% \u00a30 92 Or ge TE \u00a39 97] \u00a33", "metadata": {"headings": [{"headings_0": {"content": "89 zo To \u20ac'0 QZ 20 07 68 67 v9 vr SIT 30 8% \u00a30 92 Or ge TE \u00a39 97] \u00a33", "page": 18, "level": 3}}, {"headings_1": {"content": "||", "page": 17, "level": 3}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| (a ee (a", "metadata": {"headings": [{"headings_0": {"content": "89 zo To \u20ac'0 QZ 20 07 68 67 v9 vr SIT 30 8% \u00a30 92 Or ge TE \u00a39 97] \u00a33", "page": 18, "level": 3}}, {"headings_1": {"content": "||", "page": 17, "level": 3}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0's", "metadata": {"headings": [{"headings_0": {"content": "0's", "page": 18, "level": 1}}, {"headings_1": {"content": "89 zo To \u20ac'0 QZ 20 07 68 67 v9 vr SIT 30 8% \u00a30 92 Or ge TE \u00a39 97] \u00a33", "page": 18, "level": 3}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| N I [[ I  \n\\| u", "metadata": {"headings": [{"headings_0": {"content": "0's", "page": 18, "level": 1}}, {"headings_1": {"content": "89 zo To \u20ac'0 QZ 20 07 68 67 v9 vr SIT 30 8% \u00a30 92 Or ge TE \u00a39 97] \u00a33", "page": 18, "level": 3}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(meres", "metadata": {"headings": [{"headings_0": {"content": "(meres", "page": 18, "level": 1}}, {"headings_1": {"content": "0's", "page": 18, "level": 1}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ETT Lb gr 8% Ter Ts 9 vet bl or 6'8 \u20acor T'S SE Ts Tel S'8 a) LL cu rer alr rs S\u20196", "metadata": {"headings": [{"headings_0": {"content": "ETT Lb gr 8% Ter Ts 9 vet bl or 6'8 \u20acor T'S SE Ts Tel S'8 a) LL cu rer alr rs S\u20196", "page": 18, "level": 3}}, {"headings_1": {"content": "(meres", "page": 18, "level": 1}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u2019T88\u20190z 029\u00b069T'2E O0T\u2019bSb'9z 000\u2019ErE\u20199 000\u201900T\u2019ST 000\u00b0S29\u20190b 000\u2019T68\u20198T 000\u00b0STb\u2019S9 b62'896\u20196 000\u2019856\u201987 006'092\u2019TS E6p'601'Zz 006\u2019b@8\u2019Sb 000\u2019996\u201925 000\u2019238\u2019SE 000\u00b082Z\u00a2\"E9 00\u20ac\u2019bSS\u2019Zz 000\u201962/\u2019EET __Ter'bee\u2019se oos\u2019pde\u2019ve Bpoz\u0131e'ge ~os\u2019ade'e9 ecorose\u2019se ~o0srce\"re spe 667C'E98'S66'C", "metadata": {"headings": [{"headings_0": {"content": "000\u2019T88\u20190z 029\u00b069T'2E O0T\u2019bSb'9z 000\u2019ErE\u20199 000\u201900T\u2019ST 000\u00b0S29\u20190b 000\u2019T68\u20198T 000\u00b0STb\u2019S9 b62'896\u20196 000\u2019856\u201987 006'092\u2019TS E6p'601'Zz 006\u2019b@8\u2019Sb 000\u2019996\u201925 000\u2019238\u2019SE 000\u00b082Z\u00a2\"E9 00\u20ac\u2019bSS\u2019Zz 000\u201962/\u2019EET __Ter'bee\u2019se oos\u2019pde\u2019ve Bpoz\u0131e'ge ~os\u2019ade'e9 ecorose\u2019se ~o0srce\"re spe 667C'E98'S66'C", "page": 18, "level": 1}}, {"headings_1": {"content": "ETT Lb gr 8% Ter Ts 9 vet bl or 6'8 \u20acor T'S SE Ts Tel S'8 a) LL cu rer alr rs S\u20196", "page": 18, "level": 3}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o0e", "metadata": {"headings": [{"headings_0": {"content": "o0e", "page": 18, "level": 2}}, {"headings_1": {"content": "000\u2019T88\u20190z 029\u00b069T'2E O0T\u2019bSb'9z 000\u2019ErE\u20199 000\u201900T\u2019ST 000\u00b0S29\u20190b 000\u2019T68\u20198T 000\u00b0STb\u2019S9 b62'896\u20196 000\u2019856\u201987 006'092\u2019TS E6p'601'Zz 006\u2019b@8\u2019Sb 000\u2019996\u201925 000\u2019238\u2019SE 000\u00b082Z\u00a2\"E9 00\u20ac\u2019bSS\u2019Zz 000\u201962/\u2019EET __Ter'bee\u2019se oos\u2019pde\u2019ve Bpoz\u0131e'ge ~os\u2019ade'e9 ecorose\u2019se ~o0srce\"re spe 667C'E98'S66'C", "page": 18, "level": 1}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "002\u2019S8E\u2019G8T 106'bST'8Z9 \u20ac52'966'08S OSE\u20199ST\u2019TET 0S0'TSZ'bet 000\u00b0T99\u00b0ZZZ {000\u2019T6\u2019262 000\u2019196\u201998% LL0'SSE'SET 000'850\u2019997 __||[TZz\u20180S9\u2019T8s [\u20acz9\u00b000G\u201999T 261 80Z\u2019EbE'S79 000\u2019T50\u2019169 209'b68\u00b0ECS 0\u20ac8\u2019ZE9'bzE [1000\u2019509\u2019709\u201dT ||[oss\u2019990\u2019soe_ [z0s\"bee\u2019ezs", "metadata": {"headings": [{"headings_0": {"content": "002\u2019S8E\u2019G8T 106'bST'8Z9 \u20ac52'966'08S OSE\u20199ST\u2019TET 0S0'TSZ'bet 000\u00b0T99\u00b0ZZZ {000\u2019T6\u2019262 000\u2019196\u201998% LL0'SSE'SET 000'850\u2019997 __||[TZz\u20180S9\u2019T8s [\u20acz9\u00b000G\u201999T 261 80Z\u2019EbE'S79 000\u2019T50\u2019169 209'b68\u00b0ECS 0\u20ac8\u2019ZE9'bzE [1000\u2019509\u2019709\u201dT ||[oss\u2019990\u2019soe_ [z0s\"bee\u2019ezs", "page": 18, "level": 1}}, {"headings_1": {"content": "o0e", "page": 18, "level": 2}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|\\|leevtes'ees SI \n\\_\\|\\|[T8b\u2019eb8\u201909r \\_]\\|lBes\u2019sezoss \\_\\|[esc\u2019ese'e8e \\_\\|\\|\\|oss\"e90%S0e se", "metadata": {"headings": [{"headings_0": {"content": "002\u2019S8E\u2019G8T 106'bST'8Z9 \u20ac52'966'08S OSE\u20199ST\u2019TET 0S0'TSZ'bet 000\u00b0T99\u00b0ZZZ {000\u2019T6\u2019262 000\u2019196\u201998% LL0'SSE'SET 000'850\u2019997 __||[TZz\u20180S9\u2019T8s [\u20acz9\u00b000G\u201999T 261 80Z\u2019EbE'S79 000\u2019T50\u2019169 209'b68\u00b0ECS 0\u20ac8\u2019ZE9'bzE [1000\u2019509\u2019709\u201dT ||[oss\u2019990\u2019soe_ [z0s\"bee\u2019ezs", "page": 18, "level": 1}}, {"headings_1": {"content": "o0e", "page": 18, "level": 2}}, [{"headings_0": {"content": "002\u2019S8E\u2019G8T 106'bST'8Z9 \u20ac52'966'08S OSE\u20199ST\u2019TET 0S0'TSZ'bet 000\u00b0T99\u00b0ZZZ {000\u2019T6\u2019262 000\u2019196\u201998% LL0'SSE'SET 000'850\u2019997 __||[TZz\u20180S9\u2019T8s [\u20acz9\u00b000G\u201999T 261 80Z\u2019EbE'S79 000\u2019T50\u2019169 209'b68\u00b0ECS 0\u20ac8\u2019ZE9'bzE [1000\u2019509\u2019709\u201dT ||[oss\u2019990\u2019soe_ [z0s\"bee\u2019ezs", "page": 18, "level": 1}}, {"headings_1": {"content": "o0e", "page": 18, "level": 2}}]], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "'808'b06", "metadata": {"headings": [{"headings_0": {"content": "'808'b06", "page": 18, "level": 1}}, {"headings_1": {"content": "002\u2019S8E\u2019G8T 106'bST'8Z9 \u20ac52'966'08S OSE\u20199ST\u2019TET 0S0'TSZ'bet 000\u00b0T99\u00b0ZZZ {000\u2019T6\u2019262 000\u2019196\u201998% LL0'SSE'SET 000'850\u2019997 __||[TZz\u20180S9\u2019T8s [\u20acz9\u00b000G\u201999T 261 80Z\u2019EbE'S79 000\u2019T50\u2019169 209'b68\u00b0ECS 0\u20ac8\u2019ZE9'bzE [1000\u2019509\u2019709\u201dT ||[oss\u2019990\u2019soe_ [z0s\"bee\u2019ezs", "page": 18, "level": 1}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|||667'098'968\"EE", "metadata": {"headings": [{"headings_0": {"content": "|||667'098'968\"EE", "page": 18, "level": 4}}, {"headings_1": {"content": "'808'b06", "page": 18, "level": 1}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|\\| \\| \\| \\|\\| 1 \\|\\| \\|\\|\\| \\|\\|\\| \\| \\| \\|\\|\\|", "metadata": {"headings": [{"headings_0": {"content": "|||667'098'968\"EE", "page": 18, "level": 4}}, {"headings_1": {"content": "'808'b06", "page": 18, "level": 1}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2W DW Sweduediliitz Sp >W >Wopnon] SC eweauS| 18204", "metadata": {"headings": [{"headings_0": {"content": "2W DW Sweduediliitz Sp >W >Wopnon] SC eweauS| 18204", "page": 18, "level": 4}}, {"headings_1": {"content": "|||667'098'968\"EE", "page": 18, "level": 4}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sid O10 Did Sid Jig 97a Jd 1d D1d 97a", "metadata": {"headings": [{"headings_0": {"content": "Sid O10 Did Sid Jig 97a Jd 1d D1d 97a", "page": 18, "level": 4}}, {"headings_1": {"content": "2W DW Sweduediliitz Sp >W >Wopnon] SC eweauS| 18204", "page": 18, "level": 4}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": ">w", "metadata": {"headings": [{"headings_0": {"content": ">w", "page": 18, "level": 2}}, {"headings_1": {"content": "Sid O10 Did Sid Jig 97a Jd 1d D1d 97a", "page": 18, "level": 4}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "es\u0131ung] equ] ebueby] omweq| olon\u0131| sans oyuouis] aquinal equinal|| aquny asesey] WN] U OPHON! umEmiilzz ov0cdy|||[", "metadata": {"headings": [{"headings_0": {"content": "es\u0131ung] equ] ebueby] omweq| olon\u0131| sans oyuouis] aquinal equinal|| aquny asesey] WN] U OPHON! umEmiilzz ov0cdy|||[", "page": 18, "level": 1}}, {"headings_1": {"content": ">w", "page": 18, "level": 2}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ewooyw) eBundey| apusAng| emyeuew| OW SW euesuen| Wbun}my]", "metadata": {"headings": [{"headings_0": {"content": "ewooyw) eBundey| apusAng| emyeuew| OW SW euesuen| Wbun}my]", "page": 18, "level": 1}}, {"headings_1": {"content": "es\u0131ung] equ] ebueby] omweq| olon\u0131| sans oyuouis] aquinal equinal|| aquny asesey] WN] U OPHON! umEmiilzz ov0cdy|||[", "page": 18, "level": 1}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|\\| \\|\\| \\|\\| \\|\\| \\|\\| \\|\\| \\| \n\\| \\|\\|", "metadata": {"headings": [{"headings_0": {"content": "ewooyw) eBundey| apusAng| emyeuew| OW SW euesuen| Wbun}my]", "page": 18, "level": 1}}, {"headings_1": {"content": "es\u0131ung] equ] ebueby] omweq| olon\u0131| sans oyuouis] aquinal equinal|| aquny asesey] WN] U OPHON! umEmiilzz ov0cdy|||[", "page": 18, "level": 1}}, [{"headings_0": {"content": "ewooyw) eBundey| apusAng| emyeuew| OW SW euesuen| Wbun}my]", "page": 18, "level": 1}}, {"headings_1": {"content": "es\u0131ung] equ] ebueby] omweq| olon\u0131| sans oyuouis] aquinal equinal|| aquny asesey] WN] U OPHON! umEmiilzz ov0cdy|||[", "page": 18, "level": 1}}]], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TS zs Es $\u00a2 ss 9\u00a2 ZS ss 6S 09 19 29 \u20ac9 #9 So {99 29 89\u00b0 [69 OZ", "metadata": {"headings": [{"headings_0": {"content": "TS zs Es $\u00a2 ss 9\u00a2 ZS ss 6S 09 19 29 \u20ac9 #9 So {99 29 89\u00b0 [69 OZ", "page": 18, "level": 3}}, {"headings_1": {"content": "ewooyw) eBundey| apusAng| emyeuew| OW SW euesuen| Wbun}my]", "page": 18, "level": 1}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ez bz \\|Z \\|\\| \\|\\| \\|) \\|\\| \\|\\| \\|) \\|\\|", "metadata": {"headings": [{"headings_0": {"content": "TS zs Es $\u00a2 ss 9\u00a2 ZS ss 6S 09 19 29 \u20ac9 #9 So {99 29 89\u00b0 [69 OZ", "page": 18, "level": 3}}, {"headings_1": {"content": "ewooyw) eBundey| apusAng| emyeuew| OW SW euesuen| Wbun}my]", "page": 18, "level": 1}}], "page": 18, "document_name": "Uganda Road Fund (URF) Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["As a result of failure to utilize warrants, some District, Urban and", "Community access roads were not maintained and this compromised", "safety of road users.", "3.81] |Insurance report on assets and", "260008 Manageme [ICT equipment prepared.", "|", "nt Services", "Medical insurance Report for", "Uganda Road Fund Staff for the", "FY 2022/2023 prepared.", "|", "Final accounts F Y 2019/20,", "|", "{2020/21 gazetted.", "| |", "Report on 60 designated", "agencies monitored in the year.", "Road user satisfaction survey", "report prepared and circulated to", "[Stakeholders.", "and] |", "|]Reports on Technical", "Financial Reviews conducted in", "Selected Designated Agencies.", "Report of HIV/Aids,", "Environmental, gender and", "Covid-19 related activities", "executed at Designated Agencies", "|during the period.", "| - i", "Quarterly program tracking", "reports prepared and shared with", "|stakeholders.", "|", "Field reports on status of axle", "load control prepared and shared", "with stakeholders."], "page": 7}]}

reports/chunks/Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [], "page": 1, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], "page": 1, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PROJECT  \nFOR THE YEAR ENDED 30 TH JUNE, 2023 \nTABLE OF CONTENTS \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}, [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}]], "page": 1, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**GOU**", "Government of Uganda"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**MoU**", "Memorandum of Understanding"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**PS/ST**", "Permanent Secretary / Secretary to the Treasury"], ["**UGX**", "Uganda Shillings"], ["**USDP**", "Uganda Spain Debt Swap Project"]], "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], "page": 3, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], "page": 4, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], "page": 4, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the financial statements of the UGANDA-SPAIN DEBTSWAP (USDP), which comprise the Statement of Affairs as at 30 th June 2023, the Statement of Sources and Uses of Funds/Cash Receipts and Payments, Designated Accounts, Statement of Fund Balance for the 12 months ending 30 th June 2023, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the accompanying financial statements of the Uganda Spain Debt Swap Project are prepared, in all material respects, in accordance with Cash Basis IPSAS Financial Reporting under Cash Basis of Accounting described in Note 1.1.1 of the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}, [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}]], "page": 4, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion I conducted my audit in accordance with 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 Uganda Spain Debt Swap Project (USDP) 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 Matter 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 to be key audit matters communicated in my report. 1.0 Project Initiation 1.1 Preparation of Project Concept Note Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects irrespective of the source of the Project idea shall have a concept note prepared as an entry point into the Public Investment Management System. Paragraph 3.3 states that the main objective of the concept note shall be to ensure that the project idea is consistent with the national development priorities as specified in the NDP and to control duplication of interventions. The guidelines also require that the concept note is submitted to the PS/ST for approval. I noted that the Uganda Spain Debt-Swap Project (USDP) did not have a project concept note contrary to the guidelines of the Project Development Committee. This notwithstanding, the project is in support of the Human capital and infrastructure development priority of the National Development Plan III. Non- preparation of project concept notes exposes Government to a risk of duplication of other interventions already being", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}, [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}]], "page": 4, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the project was initiated by the Debt Swap Agreement between Government of Uganda and the Government of the Kingdom of Spain signed on 14 th May, 2008. This instrument allowed the debt obligation of Uganda towards Spain to be transformed in Investment projects with impact in economic and human development of Uganda as per Article 1.1 of the Debt Swap Agreement. The Binational Committee set up by the Agreement as per Article 4.1 was responsible for the Management of the funds and had been responsible for the major decision making as evidenced by the minutes of the Committee. In addition, all processes and guidelines for approval of the project before the project became effective on 7 th January, 2012 were complied with prior to the new Development Committee. Recommendation I advised the Accounting Officer to ensure that for future projects, a project concept note is prepared and submitted to the PS/ST for approval in accordance with the requirements of the Project Development Committee Guidelines 2016. 1.2 Preparation of a Project Profile Paragraph 3.7 of the Project Development Committee Guidelines 2016 requires that the vote shall be required to prepare a project profile for each concept note approved by the PS/ST. The objective of the profile shall be to structure the proposed project so as to set a firm foundation for monitoring and evaluation of project activities. The project structure shall also indicate the theory of change that indicates that the current problem/constraint at hand shall not re-occur. The project profile shall be prepared by the vote and submitted to the Development Committee for approval. In addition, the Uganda Spain Debt Swap (USDP) project Bi-National Committee is required to obtain requests for no-objection from MoH, review, and issue clearances before any payments are made out of project funds. I noted that the project had a project profile prepared prior to issuance of the project Development Committee guidelines 2016. However, its implementation experienced challenges mainly due to the decision taken by the funder to have the civil works of Kawolo and Busolwe General Hospitals phased instead of having them run concurrently. Also, there was delayed funding by the GOU counterpart funding. As a result, the project encountered several delays to complete the infrastructure developments from the June 2022 to date. Failure to follow the project profile implies that delivery of the project outputs were delayed. The Accounting", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}, [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}], [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBT SWAP (USDP)", "page": 1, "level": 1}}]], "page": 5, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to exit the Public Investment Plan (PIP)", "metadata": {"headings": [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], "page": 6, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 4.1 of the Project Development Committee Guidelines 2016 requires that the Development Committee shall undertake an annual review of all on-going projects in the Public Investment Plan in order to; assess the performance of on-going projects, clean up the PIP of ineligible interventions especially those that are best implemented under the recurrent budget, ensure that projects that reach the end of their implementation phase exit the PIP to create fiscal space for new projects, and guide on change in project scope and phase. \nI reviewed the Budget execution circular issued by the PSST for the financial year 2022/2023 and established that this project should have exited the Public Investment Plan by 30 th June 2021. However, at the time of audit (November 2023), there was no evidence that the project had exited. It was still included in the Ministry\u2019s approved budget for the FY 2023/24. \nI established that the non-exit of the project from the PIP by 30 th June 2023 was due to phasing of the construction of Kawolo and Busolwe GHs and low counterpart funds flow to the project. \nThis not only contradicts the guidelines but also negatively affects the entity\u2019s ability to take on new projects. \nThe Accounting Officer explained that the PSST communicated to the Ministry the decision of the Development Committee in Letter dated 22 nd November 2022 Ref: EDP93/255/01 extending the Project up to end of FY 2024/25 to enable the ongoing projects to be completed. \nRecommendation  \nI advised the Accounting Officer to liaise with relevant stake holders to ensure that funds are released in a timely manner in order to meet the deadline of the extension. \n2.0 Project Implementation \n2.1 Disbursement Performance  \nI compared the total cumulative disbursements of project funds as at 30 th June 2023 against the project financing agreement and noted that the total cumulative disbursements to date were less than expected as per the project financing agreement as shown in the Table 1 below:", "metadata": {"headings": [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}, [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}], [{"headings_0": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF UGANDA-SPAIN DEBTSWAP (USDP)", "page": 4, "level": 1}}]], "page": 6, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], "page": 7, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Project year -11 (2012 to 2023)", "17,374,378.81", "11,404,967", "5,969,411.81"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], "page": 7, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Details", "Expected total disbursement as per financing agreement (USD)", "Actual disbursements as at 30 th June 2023 (USD)", "Undisbursed funds (USD)"], "type": "table"}}, {"content": [["Project (2012 to 2023) year-11", "9,000,000,000", "8,188,870,165", "811,129,835"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], "page": 7, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Details", "Expected total disbursement as per financing agreement (UGX)", "Actual disbursement as at 30 th June 2023 (UGX)", "Undisbursed funds (UGX)"], "type": "table"}}, {"content": "Low disbursement of funds hinders the timely delivery of the planned project outputs hence negatively impacting project outcomes. The Accounting Officer explained that all the donor funds due to the project were available in the Trust Fund Account in Bank of Uganda since this was a project arising out of the Debt Swap. Whereas USD 6,031,480 was available in the Trust fund Account and USD 451,791.00 was in the Operational Account, only 8,481,273,928/= equivalent to USD 2,289,272.517 was budgeted towards paying for civil works and consultancy services offered by Isdefe in FY 2022/23. In FY 2022/23 the Ministry budgeted UGX 9Bn GoU contribution to the project however, UGX.8,188,870,165 was released by end of the FY that was paid to the contractor as advance payment. The remaining GoU contribution towards the project amounting to UGX.811,129,835 was budgeted for in FY 2023/24. Recommendation I advised the Accounting Officer to engage the Ministry of Finance, Planning and Economic Development to ensure that project funds are disbursed as planned. The project execution should be fast tracked so as to absorb the available funds in a timely manner. 2.2 Cumulative achievement of project outputs I compared the cumulative performance for a sample of project outputs against the cumulative outputs for the current year Y11 (2022/2023 to assess the extent to which project outputs had been achieved over time. I noted that all the thirty four (34) planned outputs for Kawolo General Hospital had been achieved by the 10 th year of the project. Details in Appendix I. However, for Busolwe General Hospital, out of the twenty two (22) planned outputs, only three (3) had been fully implemented, sixteen (16) were partially implemented (on-going) while three (3) had not been implemented by the time of audit. Details in Appendix II. I also noted that the physical progress for Busolwe General Hospital was at 37% by end of 30 th June 2023. Delayed achievement of project targets cumulatively affects service delivery. The project is also exposed to cost escalations due to inflation and other external factors. The Accounting Officer explained that it was a decision of the Binational Committee to phase the projects to have Kawolo GH completed first before commencement of Busolwe GH as enshrined in Article 4.2. The Ministry continuously engaged Ministry of Finance planning and Economic development on all necessary approvals required from the Binational Committee. Furthermore, the planned works in the contract for", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}]], "page": 7, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Refurbishing and equipping of Busolwe G.H", "Renovation of administration block", "1 st August,2023", "17 th March,2024"], [null, null, "Refurbishing existing storage", "16 th June, 2023", "18 th February, 2024"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}], "page": 8, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Sn", "Project Component", "Activity", "Start date", "Finish date"], "type": "table"}}, {"content": "Recommendation  \nI advised the Accounting Officer to fast track the achievement of Busolwe General Hospital outputs so that intended services are provided to the community. \n2.3", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}, [{"headings_0": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, {"headings_1": {"content": "Failure to exit the Public Investment Plan (PIP)", "page": 6, "level": 2}}]], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance of the budget for the year", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.3.1 Performance of project receipts  \nThe project had an approved budget of UGX.17.48Bn for the financial year 2022/2023 out of which UGX.8.696Bn was available for spending resulting into a shortfall of UGX.8.784Bn (representing 49.7% performance) as shown in the Table 3 below; \nTable 3: Showing Busolwe General Hospital Project Receipts by Funding source", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}]], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["GOU", "9.00", "8.188", "0.812"], ["Donor Funds", "8.48", "0.508 1", "7.972"], ["**Total**", "17.48", "8.696", "8.784"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Source", "Approved budget (UGX) Bn", "Receipts (UGX) Bn", "Variance (UGX) Bn"], "type": "table"}}, {"content": "Due to the shortfalls in project receipts, the following activities were not implemented during the year. Table 4 below refers. \nTable 4: Showing activities that were not implemented in the period under audit", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}]], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "Refurbishing  and equipping of Busolwe G.H", "Renovation of administration block", "Individual costing of respective activities not availed."], [null, null, "Refurbishing existing storage", null], [null, null, "Construction of VIP latrine - 3", null]], "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Sn", "Project Component", "Activity", "Amount (UGX) Bn"], "type": "table"}}, {"content": "The Accounting Officer explained that the external financing approved in the Budget for FY 2022/23 was UGX.8,481,273,928 as given in the table below:", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["GOU", "9.00", "8.188", "0.812"], ["Donor Funds", "8.48", "0.508", "7.972"], ["**Total**", "17.48", "8.696", "8.784"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Source", "Approved budget (UGX) Bn", "Receipts (UGX) Bn", "Variance (UGX) Bn"], "type": "table"}}, {"content": "Whereas the donor funds as budgeted were released and available for expenditure, the certified Certificates amounting to USD 426,055.02 had not been paid by end of FY awaiting No Objection from the Bi-National Committee. \nIn addition, as per the schedule of works and due to the continuity of operations of the Hospital, works given in table 4 above are supposed to commence and finish as follows:", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}]], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Refurbishing and equipping of Busolwe G.H", "Renovation of administration block", "1 st August,2023", "17 th March,2024"], [null, null, "Refurbishing existing storage", "16 th June, 2023", "18 th February, 2024"], [null, null, "Construction of VIP latrine - 3", "28 th July, 2023", "2 nd January,2024"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Sn", "Project Component", "Activity", "Start date", "Finish date"], "type": "table"}}, {"content": "1 By close of FY 2022/23, MOH-USDP had received certificates a total of USD 426,055.02 from Excel construction Ltd and EUR.122,829.55 from Ms Isdefe. Requests for no objections were submitted to the Bi-National Committee in the MoFPED between 17 th /04/23 and 05 th /06/23. However, by 30 th June 2023 no clearance had been granted thus not paid. \nAll these works are part of the contract and were scheduled to be completed by the close of the project. In addition, the works commenced on 21 st October 2022 in the middle of the FY following the delay to obtain a No Objection to the evaluation report by the Binational Committee consequently delayed contracting. \nRecommendation  \nI advised the Accounting Officer to engage MoFPED to ensure timely release of the project funds and fast track implementation. In addition, I advised the Accounting officer to engage the Bi-National Committee to expeditiously review and approve requests for no objection of payment for certified works. \n2.4 Absorption of funds  \nOut of the total available funds of USD 19,803,666.63 only USD 13,159,744.57 had been spent resulting in unspent balance of USD 6,018,937.47 (representing an absorption level of 68.6 %.). \nSpecifically, Kawolo General Hospital project had absorbed 100% of the available funds while Busolwo General Hospital had absorbed 29.5% of the available funds. Table 5 below refers. \nTable 5: Showing under absorption of project funds by Hospital", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}]], "page": 9, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Kawolo General Hospital", "10,634,812.12", "10,634,812.12", "0", "100", "0"], ["Sub-total (Kawolo)", "**10,634,812.12**", "**10,634,812.12**", "**0**", "**100**", "**0**"], ["", "", "", "", "", ""], ["Busolwe General Hospital", "6,114,582.425", "314,585.80", "5,799,996.63", "5", "95"], ["GOU counterpart", "2,429,287.49", "2,210,346.65", "218,940.84", "91", "9"], ["**Sub-total (Busolwe)**", "**8,543,869.92**", "**2,524,932.45**", "**6,018,937.47**", "**29.6**", "**70.4**"], ["**Grand Total**", "**19,178,682.04**", "**13,159,744.57**", "**6,018,937.47**", "**68.6**", "**31.4**"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], "page": 10, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Project", "Available funds (USD)", "Actual (USD)", "Variance (USD)", "Absorp tion (%)", "Under absorption (%)"], "type": "table"}}, {"content": "As a result of failure to absorb all the available funds, the Project planned activities indicated in Table 4 above were not implemented which hindered achievement of planned outputs. \nFailure to implement project activities in a timely manner negatively affects attainment of the intended service delivery outcomes. \nThe Accounting Officer explained that the donor funds allocated to Kawolo GH amounting to USD 10,634,812.12 including approved additional works and supplies were fully utilised. The Approved funds on the debt Swap amounted to USD 6,114,582.425 including the Consultant total amounting to 1,114,582.425. \nIn addition, in FY 2022/23 only USD 2,694,153.77 was budgeted including consultancy services amounting to USD 404,935.90. However, because the works commenced in the middle of the FY 21 st October, 2022, it was preferable to absorb all the budgeted \nand released funds under GoU counterpart so that the funds are not lost as per certified works. USD 137,232 was spent on the consultant. \nCompletion of the Design for Refurbishment and Equipping of Busolwe GH was affected by the Covid-19 pandemic as the operations of the Spanish Project Consultant was affected both in Uganda and Spain. However, the Consultant completed the Design and approval by the Bi-National Committee was granted in Bi-National Committee Resolution No. 1/2021 dated 21 st December, 2021. All efforts were made to ensure continuity of the work in the rather difficult Covid-19 period. \nRecommendation  \nI advised the Accounting Officer to engage the Bi-National Committee to fast track approvals regarding project progress so as to speed-up completion. MoH and MoFPED should engage the donor to secure funds and ensure timely release of the funding to facilitate delivery of Busolwe GH construction site.", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}, [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 1: Showing Donor Funds Table 2: Showing GOU Counterpart Funding", "page": 7, "level": 3}}]], "page": 10, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.1.1 Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Bi-National Committee is required to obtain no objection requests from MoH, review, and issue clearances before any payments are made out of project funds. \nI undertook procedures to establish if project activities were undertaken in a timely manner and were of the expected quality and quantity. \nI established that the refurbishment of Busolwe General Hospital was estimated to cost USD 7.36m. The consultant was paid a total of USD 294,001.8 for kick off, site survey report and final design report since 2017 as summarized below;", "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}]], "page": 11, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Kick-off meeting", "70,816.65", "1 st Dec 2017"], ["2", "Site Survey report", "66,112.36", "25 th Oct 2019"], ["3", "Extra charges site survey report", "40,424.79", "21 st Feb 2022"], ["4", "Payment for Final design report", "116,648", "08 th Dec. 2022"], ["**Total**", "", "**294,001.8**", ""]], "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["Payment No.", "Milestone", "Payment Amount (USD)", "Date"], "type": "table"}}, {"content": "Review of the progress indicated significant delays in the implementation of the project as detailed in the table below; \nTable 6: Showing extent of service delivery from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}]], "page": 11, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "Project start, preliminaries, and day works", "Individual costing of respective activities not availed.", "The contractor was found on site and works were on-going. By close of the FY  the project\u2019s physical progress was reported  at 37%.", "Delayed delivery of intended health services  at Busolwe General Hospital from the initial conceptualised completion period of 2021.  As the project was scheduled to be completed on 20 th"], ["2.", "Refurbishment of causality", null, null, null], ["3.", "Refurbishment of existing OPD", null, null, null], ["4.", "Construction of medical waste pit", null, null, null], ["5.", "Construction of incinerator", null, null, null], ["6.", "Renovation of main operator Theatre, mortuary and wards", null, null, null], ["7.", "Renovation of main operation theatre", null, null, null], ["8.", "Renovation of existing wards", null, null, null], ["9.", "Renovation of mortuary", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], "page": 11, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["No", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Conclusion regarding service delivery-"], "type": "table"}}, {"content": [["10.", "Renovation of administration block", "", "", "April 2023, there is need to fast track its implementation to avoid further delays  and additional  cost overruns."], ["11.", "Renovation of delivery suite", "", "", null], ["12.", "Refurbishing existing storage", "", "", null], ["13.", "Construction of attendant Kitchen", "", "", null], ["14.", "Construction of VIP latrine - 1", "", "", null], ["15.", "Construction of VIP latrine \u2013 2", "", "", null], ["16.", "Construction of VIP latrine \u2013 3", "", "", null], ["17.", "Construction of attendant laundry", "", "", null], ["18.", "Construction of generator house", "", "", null], ["19.", "Refurbishment of external works", "", "", null], ["20.", "Renovation of hospitals old utility system", "", "", null], ["21.", "Purchase of medical equipment", "", "", null]], "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], "page": 12, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["No", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Conclusion regarding service delivery-"], "type": "table"}}, {"content": "The delays were attributed to delayed non-approval of the evaluation report and no- objection from the Bi-National Committee. In addition, government delayed to confirm extra funding to the project. Delays in the implementation of Busolwe General Hospital implies that the project\u2019s contribution towards Universal Health coverage with focus on reproductive health services is not timely attained. There is a risk of cost overruns as already noted with increments in Consultant\u2019s costs. The Accounting Officer explained that it was a decision of the Binational Committee to phase the projects to have Kawolo GH completed first before commencement of Busolwe GH as enshrined in Article 4.2. The Ministry continuously engaged Ministry of Finance planning and Economic development on all necessary approvals required from the Binational Committee. Additionally, GoU delayed to commit counterpart funds towards the project, which was confirmed in the Binational Committee meeting of 30 th May 2019 before the Bi-national Committee granted a No Objection for the Consultant to commence the designs for refurbishment and equipping of Busolwe GH. As stated above, completion of the Design for Refurbishment and Equipping of Busolwe GH was affected by the Covid-19 pandemic as the operations of the Spanish Project Consultant was affected both in Uganda and Spain. However, the Consultant completed the Design and approval by the Bi-National Committee was granted in Bi- National Committee Resolution No. 1/2021 dated 21 st December, 2021 before procurement of the contractor was commenced. All efforts were made to ensure continuity of the work in the rather difficult Covid-19 period. Recommendation I advised the Accounting Officer to engage the relevant stake holders to ensure that the Bi-National Committee issues the no objections in a timely manner to fast track the refurbishment and equipping of Busolwe General Hospital if the facility is to enhance the level of essential health service delivery. Other Information Management is responsible for the other information. The other information comprises the Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include the financial statements and my auditors\u2019 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. 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", "metadata": {"headings": [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}, [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}], [{"headings_0": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 9, "level": 2}}]], "page": 12, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}, {"headings_1": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Project Funding Guidelines, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. \nIn preparing the financial statements, Management is responsible for assessing the project\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Uganda-Spain Debt Swap Project and using the Project Funding Guidelines, unless management has a realistic alternative to the contrary. \nManagement is responsible for overseeing the Project\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}, {"headings_1": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}, {"headings_1": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}, {"headings_1": {"content": "1.1.1 Delivery of services from implemented activities", "page": 11, "level": 2}}]], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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\u2019s 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 the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}]], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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 our 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- 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 project\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 13, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "exists related to events or conditions that may cast significant doubt on the project\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the Uganda-Spain Debt Swap (USDP) Project to fail to deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 14, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 14, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "I communicate with Management 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. \nI also provide Management with a statement that I have complied with relevant 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. \nFrom the matters communicated with Management, 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\u2019s 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. \nOther Reporting Responsibilities  \nIn accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that 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. \nReport on the Audit of Compliance with Legislation  \nIn accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Project Management with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere were no material findings to report under this section. \nJohn F. S. Muwanga AUDITOR GENERAL \n27 th December, 2023 \nAppendices  \nAppendix I: Cumulative achievement of Kawolo project outputs", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}]], "page": 14, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Refurbishment of existing OPD.", "Completed", "100%"], ["2", "New OPD.", "Completed", "100%"], ["3", "New Casualty", "Completed", "100%"], ["4", "New Theatre.", "completed", "100%"], ["5", "New Mortuary with 9 body Fridges", "Completed", "100%"], ["6", "Refurbishment of Maternity ward and Construction of Labour Suite.", "Completed", "100%"], ["7", "Private Ward", "Completed", "100%"], ["8", "New Antenatal", "Completed", "100%"], ["9", "New Generator House", "Completed", "100%"], ["10", "Electrical Reticulation and Site Works", "Completed", "100%"], ["11", "Mechanical Reticulation and Site Works", "Completed", "100%"], ["12", "New Incinerator House", "Completed", "100%"], ["13", "New Placenta Pit", "Completed", "100%"], ["14", "New Medical Waste Pit", "Completed", "100%"], ["15", "New Attendants Kitchen", "Completed", "100%"], ["16", "New Attendants Laundry", "Completed", "100%"], ["17", "Refurbishment of Service Block", "Completed", "100%"], ["18", "New Isolation Ward", "Completed", "100%"], ["19", "New 4 Stance VIP Latrines N\u00ba1 (by Mortuary)", "Completed", "100%"], ["20", "New 4 Stance VIP Latrines N\u00ba2 (by Maternity Ward)", "Completed", "100%"], ["21", "New 4 Stance VIP Latrines N\u00ba3 (by existing Staff Houses)", "Completed", "100%"], ["22", "New 4 Stance VIP Latrines N\u00ba4 (north of site)", "Completed", "100%"], ["23", "New Staff Houses Block", "Completed", "100%"], ["24", "Refurbishment of Male Existing Ward", "Completed", "100%"], ["25", "Refurbishment of Female Existing Ward", "Completed", "100%"], ["26", "Refurbishment of Paediatrics Existing Ward", "Completed", "100%"], ["27", "External Works", "Completed", "100%"], ["28", "New Canteen", "Completed", "100%"], ["29", "New Gate House", "Completed", "100%"], ["30", "Retaining wall", "Completed", "100%"], ["31", "Medical Gases Building", "Completed", "100%"], ["32", "Medical Gases", "Completed", "100%"], ["33", "Solar Boreholes", "Completed", "100%"], ["34", "Installation of Stabilizer", "Completed", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 13, "level": 3}}], "page": 16, "document_name": "Uganda Spain Debt SWAP (USDP) Report of the Auditor General, 2023", "columns": ["No", "Activity", "Work Status", "% Progress"], "type": "table"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["LIST OF ACRONYMS - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Project Initiation - 1", "  2.0 Project Implementation - 4", "Other Information - 9", "Management Responsibility for the Financial Statements - 10", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 10", "Other Reporting Responsibilities - 11", "Report on the Audit of Compliance with Legislation - 11", "Appendices - 13", "Appendix I: Cumulative achievement of Kawolo project outputs - 13"], "page": 2}]}