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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that AGM = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.signed PPRF before the first SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.that signed PPRF before the first AGM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = -. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = -. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF
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7.4.1 Registration of PDM SACCOs and Enterprise Groups
Paragraph 2.6.2, 2.6.3, 3.10 of Users' Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;
39
The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.
A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.
The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.
A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.
The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO
The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022.
I made the following observations;
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
capture d in the signed PRF Financi ng Agreem ent = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = -. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = . , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act No of PDM.SACC Os that were not regist ered under the Coope rative Societ ies Act. = -. , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 4. , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 11. , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
SACCOs that did not have updated PDM member registers = -. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 105, Vote code. = . 105, Entity Name. = . 105, Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . 105, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . 105, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 0. , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 0. , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = 10. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.that signed PPRF before the first AGM SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM
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I made the following observations;
1., Nature = registration Registration of PDM SACCOs Under the Cooperative Societies Act. 1., of Observations = . 1., = All SACCOs were registered under the Cooperative Societies Act. Irregularities in registration of PDM SACCOs may lead to loss of PRF due to; funding. 1., Recommendation = The Accounting Officer should continuously ensure compliance with the guidelines.. 2., Nature = Licensing of SACCOs Under the Microfinance Institutions Lenders Act. 2., of Observations = PDM Money funds.. 2., = Societies Act as per the guidelines All the 224 SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 5 As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of transfer SACCOs and copies kept. 2., Recommendation = The Accounting Officer should engage the secretariat on licencing and ensure that financing agreements are signed before the of money to on file.. 3., Nature = Registration Enterprise Groups as Community. 3., of Observations = Based Organizations. 3., = of All enterprise groups in 224 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). Irregularities in registration of Enterprise Groups could lead to loss of PRF due to; funding illegitimate, Enterprises.. 3., Recommendation = The Accounting Officer should ensure that enterprise groups have evidence of registration with the Sub-County Community Development Officers before qualification for funding.. 4., Nature = Update of Enterprise. 4., of Observations = SACCO and All updated PDM member registers. 4., = SACCOs had PDM member registers/. 4., Recommendation = The Accounting Officer should ensure that the
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = . , Vote code.No. of SACCOs. = . , Entity Name Regis tratio n of PDM SACC Os the Societ ies Act No of.SACC Os that were not regist ered the ies Act. = Rubirizi DLG. , Under Coope rative Act PDM.under Coope rative Societ SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = -. , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders No. of PDM.No. of Groups that are not as y Based ons = . , Registration of Enterprise Groups as Community Based Organizations.Enterprise registered Communit Organizati = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.No. of PDM SACCOs that did not have a PDM member registers = -. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
agreements = 18,573,568. , Vote code. = . , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act No of PDM.SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = 0. , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that AGM = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.signed PPRF before the first SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = . , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act No of PDM.SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 8. , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 123. , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM SACCOs without signed PRF
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
AGM = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = . , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
SACCOs. = . 24, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . 24, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . 24, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM SACCOs without signed PRF financin g agreem ents = . 24, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that AGM = . 24, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.signed PPRF before the first SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = . 24, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = -. 24, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 24, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 24, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements =
64
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
PRF Financi ng Agreem = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements - = 0. 151 0, Vote code. = . 151 0, Entity Name Os the ies Act No of.PDM SACC Os that were not regist ered under the Coope rative Societ ies = . 151 0, Regis tratio n of PDM SACC Under Coope rative Societ.SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 0. 151 0, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 0. 151 0, Update of SACCO Enterprise and Household Registers No. of.PDM SACCOs that did not have a PDM member registers = 0. 151 0, Update of SACCO Enterprise and Household Registers No. of.No. PDM SACCOs that did not have updated PDM member registers = 0. 151 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . 151 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = . 151
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
a PDM member registers that did not have updated PDM member registers = 5 385 492. 159, No. of PDM SACCOs without signed PRF financin g agreem ents = 0. 159, Amount of PRF.transferred to PDM SACCOs without signed PRF financing agreements = 0 545 54,594,980,794. 159, Signing of PRF Financing Agreements No. of PDM SACCOs that No. of PDM SACCOs.signed PPRF before the first AGM whose SACCO bank account number was not capture d in the signed PRF Financi = 0 1,008 338. 159, No. of PDM SACCOs that.received funds before signing PRF financing agreemen ts = 0 941. 159, Amount of PRF received before PRF agreements. = 0 72,215,415,546
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote code. = . , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers that signed PPRF before the first AGM = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
Agreem ent = . 131, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that received funds before signing PRF financing agreemen ts = . 131, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = . 131, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.agreements = . 10, Vote code.No. of SACCOs. = . 10, Entity Name Regis tratio n of PDM SACC Os the Societ ies Act No of.SACC Os that were not regist ered the ies Act. = . 10, Under Coope rative Act PDM.under Coope rative Societ SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . 10, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders No. of PDM.No. of Groups that are not as y Based ons = . 10, Registration of Enterprise Groups as Community Based Organizations.Enterprise registered Communit Organizati = . 10, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
Amount of PRF received before PRF.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financin g agreem ents = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that received funds before signing PRF financing
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
AGM = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = 0. , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 103, Vote code. = . 103, Entity Name. = . 103, Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . 103, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . 103, Registration of Enterprise Groups as Community
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ae8d8e66-ce9c-4805-a30a-6099e26d4aca
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 0. 20, Vote code. = . 20, Entity Name. = . 20, Regis tratio n of PDM SACC Os Under the Coope rative Societ ies Act No of PDM.SACC Os that were not regist ered under the Coope rative Societ ies Act. = . 20, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . 20, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 10. 20, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 10. 20, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . 20, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . 20, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM SACCOs without signed PRF financin g agreem ents = . 20, Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that AGM = . 20, Signing of PRF Financing Agreements Amount of PRF transferred to PDM
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that AGM = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.signed PPRF before the first SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = 0. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Vote
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5.4.1 Reqistration of PDM SACCOs and Enterprise Groups
Paragraph 2.6.2, 2.6.3, 3.10 of Users' Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act; 2016 requires that;
The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.
The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO
A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.
A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.
The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO
The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022.
I made the following observations;
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . , No. of SACCOs. = . , No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member registers = 10. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financin g agreem ents = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements = 0. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
signed PRF financing agreements that signed PPRF before the first AGM = 0. 153, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = . 153, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . 153, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements - = . , Vote code. = . , Entity Name Os the ies Act No of.PDM SACC Os that were not regist ered under the Coope rative Societ ies = 0. , Regis tratio n of PDM SACC Under Coope rative Societ.SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 46. , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 120. , Update of SACCO Enterprise and Household Registers No. of.PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers No. of.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
SACC Under Coope rative Societ.SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 0 32. 150 0, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 0. 150 0, Update of SACCO Enterprise and Household Registers No. of.PDM SACCOs that did not have a PDM member registers = 0. 150 0, Update of SACCO Enterprise and Household Registers No. of.No. PDM SACCOs that did not have updated PDM member registers = 0. 150 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . 150 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that signed PPRF before the first AGM = . 150 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = 0. 150 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = 0. 150 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem = 0 0. 0 0 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = 0 0. 0 0 0, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . 107, Vote code. = 897. 107, Entity Name. = . 107, Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = . 107, Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act.No. of PDM SACCOs that were not licensed to take on the business of lending under Microfinance Institutions money lenders act = . 107, Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = . 107, Registration of Enterprise Groups as Community Based Organizations.No. of SACCOs. = 43. 107, Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers that signed PPRF before the first AGM = . 107, Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . 107, Signing of PRF Financing Agreements No. of PDM Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financin g agreem ents = . 107, Signing of PRF Financing Agreements
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7.1.11PDM SACCO Operations
, 1 = . , 2 = UAIS. Lack of recourse in form of insurance will expose the farming enterprises to. , 3 = requirement.. 5., 1 = Operation of the SACCO Bank Accounts. 5., 2 = Paragraph 3.0 of the Users Handbook for the PRF Under PDM Pillar 3 - Financial Inclusion October 2022 provides that each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO.. 5., 3 = I advised the Accounting Officer regularize the creation of the the bank accounts. 6., 1 = Registration of Enterprise Groups. 6., 2 = AGM Paragraph 2.6.2 of the Users Handbook for the Parish Revolving Fund (PRF) Under PDM Pillar 3 - Financial Inclusion October 2022 provides that the PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of. 6., 3 = I advised the Accounting Officer to ensure that enterprise groups have evidence of registration with the Sub-County Community Development Officers before qualification to receive funding.. 6., 1 = . 6., 2 = I noted that all Enterprise groups in the sampled 10 PDM SACCOs were not registered by the Community Development Officers at the Sub-County as Community Based Organizations (CBOs) as shown in Appendix 5 (e). Failure to register Enterprise groups may lead to extending loans to. 6., 3 =
33
explained that all enterprise groups were registered by the CDOs in each Sub County, I was not availed with evidence to confirm the Accounting Officer's response
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cb5357b0-5ce0-4d82-8686-c41e0f5c279d
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
, Vote code. = 833. , Entity Name. = Gulu DLG. , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies Act. = 0. , Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act No. of PDM SACCOs that.were not licensed to take on the business of lending under Microfinance Institutions money lenders act = 10 0. , Registration of Enterprise Groups as Community Based Organizations.No. of Enterprise Groups that are not registered as Communit y Based Organizati ons = 95. , No. of SACCOs. = 10. , No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.that did not have updated PDM member registers = 0. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financin g agreem ents = 0. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements = 0. , Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF
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4.5.1
3., = Update of SACCO Enterprise and Household Registers. 3., = All 18 sampled PDM SACCOs had an updated PDM member registers in line with the guidelines. Refer to Appendix. 3., Community Development Officers qualification receive funding = Management acknowledged observation.. 3., before to = my. , = Signing of PRF Financing Agreements. , = In all 18 sampled PDM SACCOs the SACCO bank account number provided was captured in the signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022. Refer to. , Community Development Officers qualification receive funding = Management acknowledged observation.. , before to = my. 5, = Submission of Attestation Forms by the Accounting Officer (AO). 5, = UGX.1,800,000,000 was transferred to 18 sampled PDM SACCOs as detailed in Appendix 4 (j). 5, Community Development Officers qualification receive funding = Management acknowledged observation.. 5, before to = my. 6, = Registration of PDM SACCOs under the Cooperative Societies Act:. 6, = All 18 sampled sampled PDM SACCOs were registered as under the cooperatives Society Act. Refer to Appendix 4 (k). 6, Community Development Officers qualification receive funding = Management acknowledged observation.. 6, before to = my
Non-registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups; and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged.
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f21f0cc6-5ad1-4859-96ac-418be78509fa
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs without signed PRF financing agreements = . 65, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that signed PPRF before the first AGM 10 = . 65, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = . 65, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.SACCOs that received funds before signing PRF financing agreemen ts 0 = . 65, Update of SACCO Enterprise and Household Registers Signing of PRF Financing Agreements No. PDM SACCOs No. of PDM Amount of PRF transferred to PDM No. of PDM No. of PDM No. of PDM Amount of PRF received before PRF.agreements 0 = . , Vote code. = 842. , Entity Name. = . , Regis tratio n of PDM SACC Os Under the Coope rative Societ.ies Act No of PDM SACC Os that were not regist ered under the Coope rative Societ ies
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81b8308a-a526-4333-ab3d-21fe6ddbdd1f
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Appendix 12: Registration of PDM SACCOs and Enterprise Groups
SACCOs. = . , Update of SACCO Enterprise and Household Registers.No. of PDM SACCOs that did not have a PDM member registers = . , Update of SACCO Enterprise and Household Registers.No. PDM SACCOs that did not have updated PDM member registers = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.No. of PDM SACCOs without signed PRF financin g agreem ents = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs without signed PRF financing agreements that AGM = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.signed PPRF before the first SACCOs whose SACCO bank account number was not capture d in the signed PRF Financi ng Agreem ent = 8. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.SACCOs that received funds before signing PRF financing agreemen ts = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = . , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF agreements = 18,573,568. , Signing of PRF Financing Agreements Amount of PRF transferred to PDM No. of PDM SACCOs No. of PDM No. of PDM.Amount of PRF received before PRF
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MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Bukwo DLG.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
23
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG, s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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MANAGEMENI'S RESPONSIBILITYFOR IHE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kalungu District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA; 2015 (as amended) the Financial Reporting Guide 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error .
In preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate; disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary .
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 the aggregate, 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 ISSAI's, I exercise professional judgment and maintain professional scepticism throughout the audit. Ialso: they
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MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kibuku DLG.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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Management's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kalangala District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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de5ce1b1-fb2f-4227-96ef-6a09116a816f
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5
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Management Responsibilities for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry of Agriculture, Animal Industry and Fisheries.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the Authority's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the Ministry's financial reporting process.
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69ea00da-6a5a-4245-bbd5-bd4cb448ff63
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5
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Management's Responsibility for the_ Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Namutumba DLG.
accordance with the requirements of the PFMA, 2015 (as amended) the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error .
In preparing the financial statements the Accounting Officer is responsible for assessing the ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary .
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9174b1e4-4152-433e-950d-be26bcd90f2f
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5
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Management's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Mubende District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable
24
the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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7b9d49d9-8e99-40e0-90cb-a2d90dc7d846
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5
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Management Responsibility for the Financial Statements
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 International Public Sector Accounting Standards (IPSAS), 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.
In preparing the financial statements, Management is responsible for assessing the project's ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Agriculture Value Chain Development Project and using the Project Funding Guidelines, unless management has a realistic alternative to the contrary.
Management is responsible for overseeing the Project's financial reporting process.
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9e0af8d7-5898-4242-ba67-91b86ffb3d1e
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5
|
Management's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Soroti RRH.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the Soroti RRH ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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b062d28b-880c-4794-b00c-d79d47eb78f7
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5
|
Management's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Mayuge DLG.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate; disclosing; as applicable; matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary .
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0d236d63-33ea-4525-b096-98fa38ec7ed1
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5
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MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Mbale RRH.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the Mbale RRH ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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9a00ef40-b213-4eb5-811c-1d48152973fb
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5
|
Management's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLGs ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
25
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01c11ae4-35d2-47c4-be60-9ccff90dc070
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5
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Management Responsibilities for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the District's financial reporting process.
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c025262b-b526-4563-8890-7795515e26fb
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5
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Statement of Responsibilities
The Consolidated Financial Statements set out on pages 19 to 85 have been prepared by the Accountant General in accordance with Section 51(1) of the Public Finance Management Act (PFMA), 2015 [the Act] as amended and related Public Finance Management Regulations 2016.
The Minister of Finance, and Economic Development is the head of the Tteasuty as mandated undet Section 10 of the PFMA The Minister is responsible for the supervision and control of all matters relating to the financial affairs of Government including the management of the Consolidated Fund. Planning
Under the provisions of Section 11 of the the Secretary to the Treasury is an adviser to the Minister on economic; budgetary and financial matters of the Nation. The Secretary to the Treasury is also responsible for setting standards for the management systems and monitor the performance of those systems. This is in addition to management of the Consolidated Fund and any other fund as may be assigned by the Minister, Act,
Under Section 46 of the PFMA 2015, the Accountant General is responsible for compilation and consolidation of the accounts cus tody and resources of Government, custody of all Government certificates of titles for investment; and the maintenance of register of government investments. The Accountant General is also responsible for ensuring that a system of accounting is established to promptly teceive and account fot all government monies and other assets safety
To the best of my knowledge the Consolidated Financial Statements have been prepared in accordance with generally accepted accounting practices and aligned to the Government of Uganda legal and regulatoty framework that govern public finances.
L. Semakula
Accountant General
To the best of my knowledge these Consolidated Financial Statements are in compliance with the legal and regulatory that governs the public funds of the Government of the Republic of Uganda and its operati} for the financial year ended 30c June, 2018.
Patrick Ocaila
For: Permanent Sfcretary Secretaty to the Tteasury
To the best of my knowledge thoConsolidated Financial Statements and the financial information contained thercin have bcen prepared in accordance with the Act.
Hon. Matia Kasaija (MP)
Miníster for Finance, Planning & Economic Development
2
ACCOUNTANT GENERAL'S OFFICE
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e7a2e25d-d719-481f-90b3-7218ac53a00f
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5
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MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kyenjojo DLG.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting
41
Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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2631d306-c52c-4777-a248-558412a2abda
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5
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MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kapchorwa DLG Council.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable
32
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 DLG Council's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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3c0316f6-f09b-4215-83a1-37cb3864aaca
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5
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Management's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the District.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the
23
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 DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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2c991590-8cc6-47d4-95f8-6d169e47d780
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5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Regional Referral Hospital.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the MRRH ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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d4bd0e2c-a691-4744-8653-019a64986e74
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5
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MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kazo District Local Government
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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dc423226-2e5b-45c4-bf93-51556ccea808
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5
|
Manaqement 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 Uganda Road Fund.
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 Fund's ability to continue as a matters related to has a realistic alternative to the contrary .
The Accounting Officer is responsible for overseeing the Fund's financial reporting process.
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27aadbb9-8b98-4653-8035-5e020e4fa89e
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5
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MANAGEMENT'S RESPONSIBILITYFOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Napak DLG.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended) the Financial
Reporting Guide, 2018 and fcr such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error .
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLGs ability to continue delivering its mandate; disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary .
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400fe863-57be-4130-a19f-31a33707bd37
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5
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MANAGEMENT'S RESPONSIBILITY FOR IHE FINANCIAL STAIEMENIS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Pader District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering as applicable, matters
affecting ability to deliver its mandate for the foreseeable future unless the Accounting Officer has a realistic alternative to the contrary .
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 the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As of an audit in accordance with ISSAI's, exercise professional judgment and
1 maintain professional scepticism throughout the audit. I also: part
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4ef0732b-d642-4a47-b3e5-edbbdd562da2
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5
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MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kanungu District.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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3e5b4934-afb7-4f34-8dfd-72ccbc219258
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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 Kiruddu National Referral Hospital.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the Hospital's financial reporting process.
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818d0762-da62-4221-83f1-aada5f3ab5dd
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5
|
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 MoWT.
The 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.
In 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.
The Accounting Officer is responsible for overseeing the Ministry's financial reporting process.
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5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kaabong District.
30
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the district's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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d5c8d3a0-7780-41a6-8ea3-cdc52ca545a9
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5
|
Management's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the District.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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91962d78-2b5a-4c90-ab1b-5be329336459
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5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Manafwa District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable
28
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 DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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161bb543-260d-42ea-b747-641a9c272a5b
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5
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Management's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gomba District Local Government
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable
22
the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District Local Government ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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6bb208e7-d6e4-4238-adc5-ff23f5b5edc0
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5
|
Management Responsibilities for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the District.
13
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the District's financial reporting process.
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da9e14ce-02a5-46c7-a043-475f4ab6f464
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5
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Responsibilities of Management for the Consolidated 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 Officers are accountable to Parliament for the funds and resources of the Votes/Entities under their control.
The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore responsible for the preparation of Consolidated Financial Statements of Local Governments in accordance with the requirements of the Public Finance Management Act 2015, and the Local Governments Financial and Accounting Manual, 2007 and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatements, whether due to fraud or error.
140
The Accountant General is responsible for overseeing the G overnment's financial reporting process.
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9d24d363-cbf8-4c6a-9f57-0947708a6172
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MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kabale District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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bfe2dfb2-662e-417e-af9e-981934032e6d
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5
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Management Responsibility for the Financial Statements
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.
In preparing the financial statements, Management is responsible for assessing the project's 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's financial reporting process.
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4b769d6d-ad07-473e-ac4a-121dd651a487
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5
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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 Ministry of Health.
31
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 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.
The Accounting Officer is responsible for overseeing the Ministry's financial reporting process.
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3ceb74cd-2834-473d-9fa8-245296fab0de
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5
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Manaqement's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the DLG.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA; 2015 (as amended) , the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the
'
preparation of financial statements that are free from material misstatement whether due to fraud or error .
In preparing the financial statements, the Accounting Officer is responsible for assessing the ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary .
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a563bb0a-d78f-469a-b4ca-2b6ae535819d
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5
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MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Nakaseke District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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4ba806cf-3e66-4362-bbc0-aff84e94c599
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5
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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, as amended, the Accounting Officer is accountable to Parliament for the funds and resources of the Kampala Capital City Authority.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015, as amended, and the Financial Reporting Guide, 2018, 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.
In preparing the financial statements, the Accounting Officer is responsible for assessing the Authority's ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Kampala Capital City Authority, and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the Authority's' financial reporting process.
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1a077d12-b3e3-4caf-a6ab-e07ce330045a
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5
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Management Responsibility for the Designated Account Statements
Project management is responsible for the preparation of the designated account statements and their fair presentation in accordance with the requirements for the Government of Uganda regulations, and loan (IDA) guidelines. Management is also responsible for designing and implementing internal controls relevant to the preparation of the designated account statements 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.
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b2d8c7db-6fbd-489a-984c-e550d3395313
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5
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Manaqement's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Zombo DLG.
accordance with the requirements of the PFMA, 2015 (as amended) , the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG's ability to continue delivering its mandate; disclosing, as applicable; matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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deba2c67-3d45-42a1-ac54-7536e1bb7efb
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5
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MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Bunyangabu District.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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0256b7d0-d829-4780-b448-a1679e3f5a6a
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Ibanda District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District Local Government ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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a086ef6f-7c2c-47fe-b389-1428a2661903
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kween.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
1d2a095e-c4c8-4f35-9623-4f508579764c
|
5
|
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 Kawempe National Referral Hospital.
10
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 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.
The Accounting Officer is responsible for overseeing the Ministry's financial reporting process.
|
8a4cc8cf-79e8-42d5-b57d-74836c4b8591
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Bundibugyo DLG.
35
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
9bac494b-b7c5-4b91-86ac-3aec38bfcff2
|
5
|
Management's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Buliisa DLG.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
1824ed58-a057-45e0-b8de-4d8d810d4cc4
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Apac District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable
19
the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
e9a6f8e9-a813-4583-94b8-b531685cc280
|
5
|
Management's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kaberamaido District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
0caaabbe-db0a-46bf-bafd-e10c990c9c3d
|
5
|
Manaqement Responsibilities for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry .
The Accounting Officer is the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error .
In preparing the financial statements, the Accounting Officer is responsible for assessing the 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 .
The Accounting Officer is responsible for overseeing the Ministry's financial reporting process.
|
a12e5502-06da-4367-a1d3-1996b2a227cb
|
5
|
Responsibilities of Management for the Consolidated 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 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.
The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore responsible for the preparation of the consolidated financial statements in accordance with the requirements of the Public Finance Management Act 2015 (as amended), and the Financial Reporting Guide, 2018, 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.
In preparing the consolidated financial statements, the Accountant General is responsible for assessing the Government 's ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the
16
Financial Reporting Guide 2018 unless the Accountant General has a realistic alternative to the contrary.
The Accountant General is responsible for overseeing the Government 's financial reporting process.
|
93080323-bf64-4649-b996-b93cab26bdfc
|
5
|
Management Responsibility for the Designated Account Statements
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.
|
58430165-4d21-449d-99bc-bc43ff7035bd
|
5
|
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 Mulago Specialised Women and Neonatal Hospital
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 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.
The Accounting Officer is responsible for overseeing the Hospital's financial reporting process.
|
7f934b74-6b15-424b-ae5c-4adc0d8703e3
|
5
|
Responsibilities of Management for the Consolidated 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 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.
The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide 2018, 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.
In preparing the financial statements, the Accountant General is responsible for assessing the Government's ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2018 unless the Accountant General has a realistic alternative to the contrary.
The Accountant General is responsible for overseeing the Government's financial reporting process.
|
fb922763-d04d-4bad-a783-78b92a8fa24a
|
5
|
Management Responsibilities for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Kampala Capital City Authority.
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 the Financial Reporting Guide, 2018, 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.
In preparing the financial statements, the Accounting Officer is responsible for assessing the Authority's ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Kampala Capital City Authority, and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the Authority's' financial reporting process.
|
a5164456-aa37-47cd-bc73-86223db519a1
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENIS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA; 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Lyantonde District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA; 2015 (as amended), the Financial Reporting
Guide; 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements; the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary .
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 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, could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements . As of an audit in accordance I exercise professional judgment and my they part
maintain professional scepticism throughout the audit. Ialso:
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d81f3ee2-7aae-416e-a33b-ba43a1a855c1
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Butambala District.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District Council's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
8cf0322f-1fa1-4fdd-8fac-7962fcca52fd
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kitgum District Local Government.
19
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
a1090b1f-c132-4d3d-afa0-4892cdd128ab
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Pallisa DLG.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
4d4e31a6-6ba5-49d3-b620-d9f41084fe50
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kiruhura District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
ea46c45b-d6aa-4b5e-af6b-34214a6832f1
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Mitooma District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District Local Government ability to continue delivering its mandate, disclosing, as
24
applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
ade47752-debd-415d-a1c9-b0b9ae42812a
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kisoro District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable
27
the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
acd2924c-ab47-4da6-8d34-8a1b75b8a555
|
5
|
Management Responsibilities for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry.
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 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.
The Accounting Officer is responsible for overseeing the Ministry's financial reporting process.
|
f56f1866-0845-4524-a44d-e9b630a98945
|
5
|
Management Responsibilities for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry.
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 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.
The Accounting Officer is responsible for overseeing the Ministry's financial reporting process.
|
0af05548-a99d-427f-95e4-2fd3ea045c0f
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Sheema District.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the Sheema District Council's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
72a3c16f-525c-440c-ac93-f228fd5c1e72
|
5
|
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 Uganda Coffee Development Authority.
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 Authority's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the Authority's financial reporting process.
|
1f9c960d-0b43-4487-8a7f-94cdca5802a2
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Omoro District.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
0e0f949f-9af7-4a6e-ae57-559c77c26387
|
5
|
Management Responsibility for the Designated Account Statements
Project management is responsible for the preparation of the designated account statements and their fair presentation in accordance with the requirements for the Government of Uganda regulations, and ADB loan guidelines. Management is also responsible for designing and implementing internal controls relevant to the preparation of the designated account statements 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.
|
093df3fb-f454-4e84-8659-b4db68b88f03
|
5
|
MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kitagwenda DLG.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
76300e2b-baf4-457d-adb7-432c6b7b7172
|
5
|
Manaqement 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 Ministry of Works and Transport.
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 controls as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from or error.
In 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 .
The Accounting Officer for overseeing the Ministry's financial reporting process.
|
8a51d1f9-ac4b-41e1-a5aa-043f95e493f5
|
5
|
Management's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Bugweri District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
|
d9bfbb2e-a901-4af2-abcc-9c170ce07ad5
|
5
|
Management's Responsibility for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Mubende District Local Government.
The Accounting Officer is also responsible for the preparation of financial statements following the requirements of the LGFAM, 2007 and the PFMA, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the District's financial reporting process.
|
f1b7e7c0-4750-42a8-81c9-ac84e3042762
|
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