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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 Buhweju 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
17
ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.
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67f58fc2-22e5-4baf-97eb-497bb03b6586
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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 Ntungamo 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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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 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 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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25b18eab-2f04-44eb-bb30-64af9f31a91b
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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 Budaka 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 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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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 Nwoya District Local Government.
22
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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6ec3cbf3-40ed-44c7-a456-be75fda67eab
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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.
The Accountant General is responsible for overseeing the Government 's financial reporting process.
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60f3353a-3a53-4188-9f91-6a23b6e904d0
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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 Kalungu District Local Government.
17
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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81f2f5b5-f1c7-4b8c-aef4-bb0ba248e194
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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 Iganga 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 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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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 District.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the District's financial reporting process.
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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 Bulambuli 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.
23
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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 Agriculture Cluster Development Project IDA Credit 56110-UG, 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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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
47
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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6f1d3560-ce8e-49ba-ab1a-5eac1e91f3a2
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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 Madi Okollo 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 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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af2faa5e-7b01-47b1-bbd4-cb5e8ceb5922
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5
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Management Responsibilities 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 East Africa's centres of excellence for skills and tertiary education in Biomedical Sciences-Phase 1, 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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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 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
26
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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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 Kyegegwa 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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f04e6288-0fd2-416f-ab70-9c12881531dc
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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 Kassanda 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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ca07049d-f5ed-475f-9f74-29a9740cfed7
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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 Masaka 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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5
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Management's responsibility for the Financial Statements
Ministry of Health management is responsible for the preparation of the financial statements in accordance with the basis of preparation disclosed in Note 1.1 to the financial statements and for determining that this financial reporting framework is acceptable in the circumstances. Ministry of Health management is also responsible for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
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edfcdfc8-cf29-4d10-be72-6d1e91cfecb1
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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 (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 Consolidated Financial Statements of Local Governments 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 consolidated 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 Local 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.
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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 Rubanda 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 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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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 Moroto 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 Moroto Regional Referral Hospital'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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8a058e32-9684-4bdb-b936-5e3ebe6ee70f
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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 Uganda-Spain Debt Swap 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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6ab59241-d075-4106-a822-1fc7b3a4a6f4
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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 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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e9844f10-043b-48cc-acb9-95264431dfe6
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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 lands housing and urban development.
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.
12
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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86e56b7a-27f9-4f83-9271-c71f93d2e892
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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 Kole 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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5
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Manaqement's responsibility_ for the Financial Statements
Ministry of Health management is responsible for the preparation of the financial statements in accordance with the basis of preparation disclosed in Note 1.1 to the financial statements and for determining that this financial reporting framework is acceptable in the circumstances. Ministry of Health management is also responsible for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error .
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7d9f2db1-2c4d-449a-ac29-c016ad32a088
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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 Busia 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.
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fef5337e-5964-4c52-9b17-7b1ca1e9d389
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5
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Responsibilities of the Accounting Officer 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 Financial Reporting Guide 2018 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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52b4d1bc-a5af-489a-aafc-3066f0f52d11
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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 Bugweri District.
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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531ffd4e-5886-45da-9512-68cfdf4b8a9c
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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 Masaka 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 Masaka Regional Referral Hospital'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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796da235-e920-4071-a2a2-c360354d43ed
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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 Gulu 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 Gulu Regional Referral Hospital 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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25339ede-7df2-47ce-97c5-bcd651b06319
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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 Katakwi 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 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.
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66d4db8c-039f-45ed-9a76-7f4e479d2b32
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6
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5.4.1 URF Releases and Expenditure
Table showing URF Funds utilization
a) Routine Manual Maintenance, Planne d Length (KM) = 263.8. a) Routine Manual Maintenance, Planned Annual Expenditure (000) (KM) = 94,723.907. a) Routine Manual Maintenance, Actual length = 00. a) Routine Manual Maintenance, Actual Expenditur e (000) = 00. a) Routine Manual Maintenance, Varianc e (KM) = 263.8. a) Routine Manual Maintenance, Variance Expenditu re (000) = 94,723.907. b) Routine Mechanized Maintenance, Planne d Length (KM) = 36.7. b) Routine Mechanized Maintenance, Planned Annual Expenditure (000) (KM) = 151,367.95. b) Routine Mechanized Maintenance, Actual length = 30.73. b) Routine Mechanized Maintenance, Actual Expenditur e (000) = 134,013.203. b) Routine Mechanized Maintenance, Varianc e (KM) = 5.97. b) Routine Mechanized Maintenance, Variance Expenditu re (000) = 17,354.747. c) Road Equipment repairs, Planne d Length (KM) = N/a. c) Road Equipment repairs, Planned Annual Expenditure (000) (KM) = 50,000. c) Road Equipment repairs, Actual length = N/a. c) Road Equipment repairs, Actual Expenditur e (000) = 22,822.42. c) Road Equipment repairs, Varianc e (KM) = N/a. c) Road Equipment repairs, Variance Expenditu re (000) = 27,177.58. d) Supervision / Administrative costs, Planne d Length (KM) = N/a. d) Supervision / Administrative costs, Planned Annual Expenditure (000) (KM) = 38,850. d) Supervision / Administrative costs, Actual length = N/a. d) Supervision / Administrative costs, Actual
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d7fea00c-c0db-4b38-ac21-372815d14f74
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6
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4.2.2 Status of implementation of road activities
Source: URF work plan and quarterly performance reports
Routine Manual Maintenance, Planned Length (KM) = 47. Routine Manual Maintenance, Planned Annual Expenditure (UGX) = 94,679,000. Routine Manual Maintenance, Actual length (KM) = 23.4. Routine Manual Maintenance, Actual Expenditure (UGX) = 30,718,000. Routine Mechanized Maintenance, Planned Length (KM) = 38. Routine Mechanized Maintenance, Planned Annual Expenditure (UGX) = 173,568,000. Routine Mechanized Maintenance, Actual length (KM) = 38. Routine Mechanized Maintenance, Actual Expenditure (UGX) = 91,962,000. Periodic Maintenance, Planned Length (KM) = 0. Periodic Maintenance, Planned Annual Expenditure (UGX) = 0. Periodic Maintenance, Actual length (KM) = 0. Periodic Maintenance, Actual Expenditure (UGX) = 0. Total distance, Planned Length (KM) = 85. Total distance, Planned Annual Expenditure (UGX) = 268,247,000. Total distance, Actual length (KM) = 61.4. Total distance, Actual Expenditure (UGX) = 122,680,000
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1.7.1 Service Delivery under Other Service Delivery Areas
I sampled Two (2) activities under URF and DDEG with a total expenditure of UGX.210, 116,089 for physical inspection and assessment of service delivery indicators. The Table Below is a summary of the key observation, details of which are in Appendix 6 .
1., Service delivery Area = Uganda Road Fund. 1., Observation = Some points of the Lunya-Nsala road were narrow due to encroachment of over grown bushes.. 1., Implication = The overgrown bushes affects the effective road usage.. 1., Management Response = The URF budget of UGX.563m was drastically cut by UGX.75m to UGX.488m and the available funds were put to road routine mechanized maintenance works and related road activities.. 2., Service delivery Area = DDEG. 2., Observation = Works were done in accordance with the requirements. 2., Implication = The objective of accessibility of the building. 2., Management Response = Phase 1 is complete and BoQs have been drawn to have the remaining activities under
6
in the of Quantities. The however were not in use the works had just be, 1 = Bills ramps since. in the of Quantities. The however were not in use the works had just be, 2 = Phase 2 completed in Financial Year 2023/24.
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4.2.1 Funding for road activities under URF
Routine Manual Maintenance, Planned Annual Expenditure (UGX) = 94,679,000. Routine Manual Maintenance, Actual Expenditure (UGX) = 30,718,000. Routine Manual Maintenance, Variance Expenditure (UGX) = 63,961,000. Routine Mechanized Maintenance, Planned Annual Expenditure (UGX) = 173,568,000. Routine Mechanized Maintenance, Actual Expenditure (UGX) = 91,962,000. Routine Mechanized Maintenance, Variance Expenditure (UGX) = 81,606,000. Periodic Maintenance, Planned Annual Expenditure (UGX) = 0. Periodic Maintenance, Actual Expenditure (UGX) = 0. Periodic Maintenance, Variance Expenditure (UGX) = 0. Other Structures (Culvert Installation), Planned Annual Expenditure (UGX) = 10,531,000. Other Structures (Culvert Installation), Actual Expenditure (UGX) = 2,633,000. Other Structures (Culvert Installation), Variance Expenditure (UGX) = 7,898,000. Equipment repairs, Planned Annual Expenditure (UGX) = 68,202,000. Equipment repairs, Actual Expenditure (UGX) = 46,310,824. Equipment repairs, Variance Expenditure (UGX) = 21,891,176. District road committee operations, Planned Annual Expenditure (UGX) = 8,800,000. District road committee operations, Actual Expenditure (UGX) = 2,200,000. District road committee operations, Variance Expenditure (UGX) = 6,600,000. Supervision/Administration costs, Planned Annual Expenditure (UGX) = 27,056,000. Supervision/Administration costs, Actual Expenditure (UGX) = 27,056,000. Supervision/Administration costs, Variance Expenditure (UGX) = 0. Total, Planned Annual Expenditure (UGX) = 382,836,000. Total, Actual Expenditure
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2.1 Background
fertilisers, herbicides and pesticides. 8., Amounts (UGX) = 4,886,240,000. , S/N Item and description Budget (UGX) = Fencing and Radial farm access roads and fire breaks. , Amounts (UGX) = . 9., S/N Item and description Budget (UGX) = Construction of radial farm access roads. 9., Amounts (UGX) = 6,402,700,000. 10., S/N Item and description Budget (UGX) = Acquisition of perimeter and crop block fencing materials. 10., Amounts (UGX) = 3,464,600,000. 11., S/N Item and description Budget (UGX) = Acquisition of perimeter and crop block fencing services. 11., Amounts (UGX) = 812,600,000. , S/N Item and description Budget (UGX) = . , Amounts (UGX) = 50,992,075,000
I assessed the implementation of the activities under this intervention and noted the following issues;
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5.3.1 Funding for road activities under URF
Routine manual maintenance, Plan.Planned Length (KM) = 230. Routine manual maintenance, Plan.Planned Amount (UGX. '000') = 94,031. Routine manual maintenance, Actual length treated = 121. Routine manual maintenance, Actual Amount (UGX. '000') = 25,222. Routine manual maintenance, Variance.Variance KM = 109. Routine manual maintenance, Variance.Variance Amount (UGX. '000') = 68,809. Routine manual maintenance, Audit finding. = Failure to implement the planned scope. Routine Mechanized Maintenance, Plan.Planned Length (KM) = 9. Routine Mechanized Maintenance, Plan.Planned Amount (UGX. '000') = 127,682. Routine Mechanized Maintenance, Actual length treated = 35. Routine Mechanized Maintenance, Actual Amount (UGX. '000') = 143,973. Routine Mechanized Maintenance, Variance.Variance KM = (26). Routine Mechanized Maintenance, Variance.Variance Amount (UGX. '000') = (16,291). Routine Mechanized Maintenance, Audit finding. = Un authorized excess. Drainage works (installation of culverts), Plan.Planned Length (KM) = 4. Drainage works (installation of culverts), Plan.Planned Amount (UGX. '000') = 35,000. Drainage works (installation of culverts), Actual length treated = 2. Drainage works (installation of culverts), Actual Amount (UGX. '000') = 10,400. Drainage works (installation of culverts), Variance.Variance KM = 2. Drainage works (installation of culverts), Variance.Variance Amount (UGX. '000') = 24,600. Drainage works (installation of culverts), Audit finding. = expenditure
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Appendix 17: URF funding deficit
(UGX) = 12,400,000. Office operation & coordination, Amount spent (UGX) = 22,289,000. Office operation & coordination, Variance (UGX) = 1,111,000. Office operation & coordination, Remarks = Fully implemented Stationery, DRC meetings, submissions. Total, Planned Output/Qu antity (kms) = 189. Total, Actual Output /Quan tity (kms) = 124.7. Total, Variance Output/Quantity (kms) = 64.3. Total, Amount Budgete d (UGX)) = 341,696. Total, Amount Released (UGX) = 329,979,47. Total, Amount spent (UGX) = 329,979,47. Total, Variance (UGX) = 11,717,000. Total, Remarks =
Appendix 18: Inspection of URF Roads
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3.3.2 Status of District Road Network
Interview with the District Engineer revealed that the roads in poor condition required intervention of periodic maintenance.
Table 6a of the URF Budgeting Guidelines for FY 2020-2021 for DUCAR provides unit cost ranges for various road interventions and constructions where 1 km of Periodic Maintenance taking into consideration the rise in costs on input materials is UGX.15,650,000. This implies that in order to restore these roads to a good motor able condition; the district would require UGX. 2,898,808,330 as presented in appendix 3 .
Source: URF Budgeting Guidelines for FY 2020-21
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Appendix 14 b: Uganda Road Fund (URF)
(Kms) = 46. 15, Routine Mechanized Maintenance.Planned Annual Expenditure = 219,960,000. 15, Routine Mechanized Maintenance.Actual Expenditure = 85,580,000. 15, Periodic maintenance Planned Actual.Planned Length (Kms) = 0. 15, Periodic maintenance Planned Actual.Actual length (Kms) = 0. 15, Periodic maintenance Planned Actual.Annual Expenditure = 0. 15, Periodic maintenance Planned Actual.Expenditure = 0. 15, Periodic maintenance Planned Actual.Expenditure = 0. 16, Entity Name = Butambala DLG. 16, Routine Manual Maintenance.Planne d Length (Kms) = 201.9. 16, Routine Manual Maintenance.Actual length (Kms) = 137. 16, Routine Manual Maintenance.Planned Annual Expenditure = 43,646,000. 16, Routine Manual Maintenance.Actual Expenditure = 9,508,000. 16, Routine Mechanized Maintenance.Planne d Length (Kms) = 105.5. 16, Routine Mechanized Maintenance.Actual length (Kms) = 52. 16, Routine Mechanized Maintenance.Planned Annual Expenditure = 168,990,000. 16, Routine Mechanized Maintenance.Actual Expenditure = 137,795,000. 16, Periodic maintenance Planned Actual.Planned Length (Kms) = 58. 16, Periodic maintenance Planned Actual.Actual length (Kms) = 0. 16, Periodic maintenance Planned Actual.Annual Expenditure = 66,900,000. 16, Periodic maintenance Planned Actual.Expenditure = 0. 16, Periodic maintenance Planned Actual.Expenditure = 0. 17, Entity Name = Butebo DLG. 17, Routine Manual Maintenance.Planne d Length (Kms) = 143.5. 17, Routine Manual Maintenance.Actual length (Kms) = 116.4. 17, Routine Manual Maintenance.Planned Annual Expenditure = 48,000,000. 17, Routine Manual Maintenance.Actual
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4.5.3 Periodic maintenance of Bukimali-Bumausi road
Force on account mechanism was used for the maintenance of 2.0km of BukimaliBumansi road in financial year 2022/2023 at a budgeted contract sum of UGX. 26,270,000. The budget was approved by Uganda Road Fund and works were scheduled for 3rd-4th quarter for the financial year 2022/2023.
Review of the contract records and physical field inspection revealed the following anomalies:
Out of 2.0km of road planned to be maintained at a cost of UGX.26,270,000, a total of 1.6km were mechanically maintained at a cost of UGX.18,222,000 as shown below;
RDS\Feb \006\02, Inv oice Dat e = 20/0 2/20. RDS\Feb \006\02, Description = Periodic mtce of. RDS\Feb \006\02, EFT / Check Number = 4274678. RDS\Feb \006\02, Paym ent Date = 16/03/ 2023. RDS\Feb \006\02, Distribut ion Amount = 4,522,000. RDS\Feb \006\02, Account Code Charged = 263309. RDS\Feb \006\02, Supplier = Nasusi Charles. RDS\Feb \006\02, Suppli er Numb er = 356905. RDS\Feb \006\02, Stat us = REC ONCI
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7.1.1 Status of implementation of road activities
Road Road : Birekerawo road Length : 11 kms Amount: UGX.30,736,035, Planned works = 0+2.400 installation of 6 Culverts 0+3.500 installation of 6 culverts Construction of headwalls on 5 lines. Road Road : Birekerawo road Length : 11 kms Amount: UGX.30,736,035, Photographic evidence Audit Remarks = . Road Road : Birekerawo road Length : 11 kms Amount: UGX.30,736,035, inspection = 0+2.400 installation of 6 Culverts 0+3.500 installation of 6 culverts Construction of headwalls on 5 lines. The sections were maintained, however,. Road :Kitooro- Kaikolongo road Length : 6.9 kms Amount: UGX. 16,510,250, Planned works = 0+0.700 6 Culvert installation (600mm) Construction of headwalls on 5 lines 0.4kms Raising low. Road :Kitooro- Kaikolongo road Length : 6.9 kms Amount: UGX. 16,510,250, Photographic evidence Audit Remarks = spot and gravelling. Road :Kitooro- Kaikolongo road Length : 6.9 kms Amount: UGX. 16,510,250, inspection = 0+0.700 6 Culverts installed (600mm) Construction of headwalls on 5 lines; done 0.4kms Raising low spot and
The roads were not maintained by road gangs leading to bushes on the sides swallowing up the road.
I advise the Accounting Officer liaise with URF and always make follow ups to ensure that all funds for routine manual maintenance are released.
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Appendix 14 b: Uganda Road Fund (URF)
Actual.Expenditure = . , Entity Name = . , Routine Manual Maintenance.Planne d Length (Kms) = . , Routine Manual Maintenance.Actual length (Kms) = . , Routine Manual Maintenance.Planned Annual Expenditure = . , Routine Manual Maintenance.Actual Expenditure = 41,466,000. , Routine Mechanized Maintenance.Planne d Length (Kms) = . , Routine Mechanized Maintenance.Actual length (Kms) = . , Routine Mechanized Maintenance.Planned Annual Expenditure = . , Routine Mechanized Maintenance.Actual Expenditure = . , Periodic maintenance Planned Actual.Planned Length (Kms) = 0. , Periodic maintenance Planned Actual.Actual length (Kms) = . , Periodic maintenance Planned Actual.Annual Expenditure = . , Periodic maintenance Planned Actual.Expenditure = . , Periodic maintenance Planned Actual.Expenditure = . , Entity Name = . , Routine Manual Maintenance.Planne d Length (Kms) = . , Routine Manual Maintenance.Actual length (Kms) = . , Routine Manual Maintenance.Planned Annual Expenditure = . , Routine Manual Maintenance.Actual Expenditure = . , Routine Mechanized Maintenance.Planne d Length (Kms) = . , Routine Mechanized Maintenance.Actual length (Kms) = . , Routine Mechanized Maintenance.Planned Annual Expenditure = . , Routine Mechanized Maintenance.Actual Expenditure = . , Periodic maintenance Planned Actual.Planned Length (Kms) = . , Periodic maintenance Planned Actual.Actual length (Kms) = . , Periodic maintenance Planned Actual.Annual Expenditure = . , Periodic maintenance Planned
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I observed the following;
1, Road details = Mechanised Maintenance of Nsinze - Bukonte road. , Road details = measuring 7.1 km and implemented at a cost of. , Road details = UGX. 30,167,950 in quarter 2.
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2
Mechanised Maintenance of Igerera -Mawungwe -Izimba road measuring 4.5 km and implemented at a cost of UGX. 18,500,000 in quarter 4.
The road was implemented as per the scope of works. However, grass had started growing on the slopes and side drains. If this is not attended to, this could block the drainage channels. The road requires routine manual maintenance (road gangs).
The road was implemented as per the scope of works, however, there was vegetation growing in the drainage channels. The road required routine manual maintenance (road gangs).
The observations noted above could lead to further deterioration of the roads if they remain unattended to.
The Accounting Officer attributed this to;
Inadequate funds released to the district due to budget cuts which meant that no funds were allocated to facilitate the road gangs.
Routine Manual maintenance of district roads had been included in the budget of financial year 2022/23 awaiting adequate URF releases.
I await the outcome of the Accounting Officer's effort.
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Appendix 14 b: Uganda Road Fund (URF)
(Kms) = . , Routine Mechanized Maintenance.Planned Annual Expenditure = . , Routine Mechanized Maintenance.Actual Expenditure = . , Periodic maintenance Planned Actual.Planned Length (Kms) = 0. , Periodic maintenance Planned Actual.Actual length (Kms) = 0. , Periodic maintenance Planned Actual.Annual Expenditure = . , Periodic maintenance Planned Actual.Expenditure = . , Periodic maintenance Planned Actual.Expenditure = . 26, Entity Name = Kaberamaido DLG. 26, Routine Manual Maintenance.Planne d Length (Kms) = 310. 26, Routine Manual Maintenance.Actual length (Kms) = 0. 26, Routine Manual Maintenance.Planned Annual Expenditure = 34,326,000. 26, Routine Manual Maintenance.Actual Expenditure = 1,400,000. 26, Routine Mechanized Maintenance.Planne d Length (Kms) = 10. 26, Routine Mechanized Maintenance.Actual length (Kms) = 10. 26, Routine Mechanized Maintenance.Planned Annual Expenditure = 92,544,000. 26, Routine Mechanized Maintenance.Actual Expenditure = 53,486,490. 26, Periodic maintenance Planned Actual.Planned Length (Kms) = 0. 26, Periodic maintenance Planned Actual.Actual length (Kms) = 0. 26, Periodic maintenance Planned Actual.Annual Expenditure = 0. 26, Periodic maintenance Planned Actual.Expenditure = 0. 26, Periodic maintenance Planned Actual.Expenditure = 0. 27, Entity Name = Kakumiro DLG. 27, Routine Manual Maintenance.Planne d Length (Kms) = 192. 27, Routine Manual Maintenance.Actual length (Kms) = 192. 27, Routine Manual Maintenance.Planned Annual Expenditure = 65,101,000. 27, Routine Manual Maintenance.Actual Expenditure = 41,228,508. 27, Routine Mechanized Maintenance.Planne d Length
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b) Delayed road projects and accumulation of commitment fees
By 30 th June 2021, 35 road projects under UNRA with a total contract value of USD.398,427,063.99 and UGX.149,739,813,845 had been delayed. These 35 projects were to be completed during the year were behind schedule as per their work programme still on-going by the close of the year. The delays which ranged from 64 days (about two months) to 1,072 days (about two months three years) days were majorly attributed to: inadequate mobilization by some contractors, abnormal rains, delayed acquisition of Right of Way and the effects of COVID-19 that resulted into nationwide lockdown. I computed commitment fees on only two projects (Busega-MpigiUGX.7,1140,345,245) and RSSPV (UGX.3,079,241,588) and observed an accumulation of total commitment fees amounting to UGX.10,219,586,833 in only one year alone.
The Accounting Officer explained that the delay to complete the projects was due to a number of factors that included; inadequate mobilization by some contractors, abnormal rains, delayed acquisition of Right of Way and the effects of COVID-19 that resulted into nationwide lockdown. I advised the Accounting Officer to always ensure that projects are completed within the agreed timelines.
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Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)
0 = 0. 11, 5,964,804 = 1,278,172. 11, Due for routine. = Under Low cost sealing. 11, The road was a very poor state that could not be improved used manual maintenance. = . 12, Awach- Paibona = Laroo- Unyama. 12, 19.60 = 4.00. 12, 0 = 4.00. 12, 19.6 = 0. 12, 3,773,652 5,964,804 = 1,217,308. 12, 3,773,652 5,964,804 = 1,217,308. 12, 00 0 = 0. 12, 5,964,804 = 1,217,308. 12, Due for routine. = Done using mechanised routine. 12, The road was a very poor state that could not be improved used manual maintenance. =
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4.5.2.2 Inspection of Uganda Road Fund activities
Routine mechanized maintenance of Kakondo Twaffada - Kiyinda Bush Clearance Grading and shaping, Spot, Tota! expenditu re (UGX) 'M = 40,000,000. Routine mechanized maintenance of Kakondo Twaffada - Kiyinda Bush Clearance Grading and shaping, Spot, Pictorial evidence = were but. Routine mechanized maintenance of Kakondo Twaffada - Kiyinda Bush Clearance Grading and shaping, Spot, Summary of findings (Time, Quality, Quantity, Cost and Functionality) = At the time of inspection, works completed bushy. Routine mechanized maintenance of Kakondo Twaffada - Kiyinda Bush Clearance Grading and shaping, Spot, Audit conclusion = The quality of the road was satisfactory. Total, Tota! expenditu re (UGX) 'M = 00. Total, Pictorial evidence = . Total, Summary of findings (Time, Quality, Quantity, Cost and Functionality) = . Total, Audit conclusion =
The planned works were scaled down due to budget cuts but all works inspected were complete and works satisfactory .
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4.2.1 Funding for road activities under URF
The District budgeted to receive UGX.542,326,576. However, only UGX.282,766,769 was received from Uganda Road Fund out of which, UGX.81,886,945 was transferred to its Town councils and sub counties. The balance of UGX.200,879,824 was to be utilized on District Roads.
A review of the District work plans revealed that UGX.382,836,000 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below.
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I noted that the district did not receive all its budget funds. Out of the total budget, only UGX.200,879,824 (52.5%) was received resulting into a shortfall of UGX.181,956,176 (47.5%) as indicated in the table below.
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4.4.2 Status of implementation of road activities
A review of URF annual work plan and the respective quarterly performance reports revealed that the district planned to undertake Routine Manual Maintenance, Routine Mechanized Maintenance and periodic maintenance road works totalling to 149.69km at cost of UGX.278,345,000, however, only 149.19 km (99%) were undertaken at a cost UGX.139,017,000 (50%) as indicated in the table below;
Routine Manual Maintenance, Planned Length (KM) = 128.14. Routine Manual Maintenance, Planned Annual Expenditure = 120,400,000. Routine Manual Maintenance, Actual length (KM) = 128.14. Routine Manual Maintenance, Actual Expenditure = 66,249,000. Routine Mechanized Maintenance, Planned Length (KM) = 8.89. Routine Mechanized Maintenance, Planned Annual Expenditure = 10,374,000. Routine Mechanized Maintenance, Actual length (KM) = 8.89. Routine Mechanized Maintenance, Actual Expenditure = 10,337,000. Periodic Maintenance, Planned Length (KM) = 12.66. Periodic Maintenance, Planned Annual Expenditure = 147,571,000. Periodic Maintenance, Actual length (KM) = 12.16. Periodic Maintenance, Actual Expenditure = 62,431,000. Total distance, Planned Length (KM) = 149.69. Total distance, Planned Annual Expenditure = 278,345,000. Total distance, Actual length (KM) = 149.19. Total distance, Actual Expenditure = 139,017,000
Source: URF work plan and quarterly performance reports
According to my inspection carried out on 08 th September 2022 and progressive performance reports, I have observed the following;
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Performance of Ministry of Works and Transport FY 2019/20
f) Annual, for FY = c) Contract for the development Solicitor General;. d) Regulatory Impact Assessment Reports developed (National Transport and Logistics Policy& Engineers Registration Board); f) Annual, Budget UGX BN = 6.65 -. d) Regulatory Impact Assessment Reports developed (National Transport and Logistics Policy& Engineers Registration Board); f) Annual, Physical performance = of Ministry Strategic Plan (MSP) 2020/21 - 2024/25 approved by Regulatory Impact. d) Regulatory Impact Assessment Reports developed (National Transport and Logistics Policy& Engineers Registration Board); f) Annual, Amount Spent (UGX = Ext 4.92. d) Regulatory Impact Assessment Reports developed (National Transport and Logistics Policy& Engineers Registration Board); f) Annual, Reasons for variation = . Performance (ASPR) Report for FY 2018/19 prepared; g) 15th Annual Joint Sector Review coordinated and held., for FY = Transport Sector Transport d) Assessment Reports Policy, and Policy prepared.. Performance (ASPR) Report for FY 2018/19 prepared; g) 15th Annual Joint Sector Review coordinated and held., Budget UGX BN = 6.65 -. Performance (ASPR) Report for FY 2018/19 prepared; g) 15th Annual Joint Sector Review coordinated and held., Physical performance = for the National Transport and Logistics National Aviation. Performance (ASPR) Report for FY 2018/19 prepared; g) 15th Annual Joint Sector Review coordinated and held., Amount Spent (UGX = Ext 4.92. Performance (ASPR) Report for FY 2018/19 prepared; g) 15th Annual Joint Sector Review coordinated and held., Reasons for variation = . , for FY = e) Annual Transport Sector Performance (ASPR) Report for. , Budget UGX BN = 6.65 -. , Physical performance = FY 2018/19 prepared; f) 15th Annual Joint Transport Sector Review coordinated and held.. , Amount Spent (UGX = Ext 4.92. , Reasons for variation =
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5.4.1 URF Releases and Expenditure
A total of UGX.595,758,262 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, transfers to lower local governments and other qualifying works in Namutumba District using road gangs and the force account mechanism.
However, Namutumba District received UGX.310,009,220 (52%) resulting into underfunding of UGX.285,749,042 (48%) as shown in the table below.
Table showing URF Funds utilization
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Appendix 14 b: Uganda Road Fund (URF)
1, Entity Name = Alebtong DLG. 1, Routine Manual Maintenance.Planne d Length (Kms) = 175.2. 1, Routine Manual Maintenance.Actual length (Kms) = 16. 1, Routine Manual Maintenance.Planned Annual Expenditure = 87,031,913. 1, Routine Manual Maintenance.Actual Expenditure = 28,050,603. 1, Routine Mechanized Maintenance.Planne d Length (Kms) = 29.4. 1, Routine Mechanized Maintenance.Actual length (Kms) = 28.4. 1, Routine Mechanized Maintenance.Planned Annual Expenditure = 133,511,898. 1, Routine Mechanized Maintenance.Actual Expenditure = 121,836,093. 1, Periodic maintenance Planned Actual.Planned Length (Kms) = 0. 1, Periodic maintenance Planned Actual.Actual length (Kms) = 0. 1, Periodic maintenance Planned Actual.Annual Expenditure = 0. 1, Periodic maintenance Planned Actual.Expenditure = 0. 1, Periodic maintenance Planned Actual.Expenditure = 0. 2, Entity Name = Amolatar DLG. 2, Routine Manual Maintenance.Planne d Length (Kms) = 284.4. 2, Routine Manual Maintenance.Actual length (Kms) = 0. 2, Routine Manual Maintenance.Planned Annual Expenditure = 35,446,000. 2, Routine Manual Maintenance.Actual Expenditure = 0. 2, Routine Mechanized Maintenance.Planne d Length (Kms) = 67. 2, Routine Mechanized Maintenance.Actual length (Kms) = 56. 2, Routine Mechanized Maintenance.Planned Annual Expenditure = 220,663,000. 2, Routine Mechanized Maintenance.Actual Expenditure = 134,971,776. 2, Periodic maintenance Planned Actual.Planned Length (Kms) = 0. 2, Periodic maintenance Planned Actual.Actual length (Kms) = 0. 2, Periodic maintenance
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1.7 Delivery of Services from Implemented Activities
I undertook a review of these activities to ascertain the extent of service delivery in regard existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. to;
I made the following observations:
I sampled One (1) out of one (01) activities with a total expenditure of UGX.55,100,000.
The significant findings are provided in the table below.
1, Progra mme = Integra ted Transp ort Infrastr Anaure Service. 1, Activity details = Routine Mechaniz ed maintena nce of 58 km. 1, Source of funds = GOU. 1, Total expenditur e (UGX) 'Bns = 55,100,000. 1, Pictorial evidence = At the inspection, grading been however The channels. 1, Summary of findings (Time, Quality, Quantity, Cost and Functionality) = time of had done the drainage were. 1, Audit conclusio n = Poor quality road affects mobility dence in service delivery. , Progra mme = . , Activity details = . , Source of funds = . , Total expenditur e (UGX) 'Bns = . , Pictorial evidence = not opened.. , Summary of findings (Time, Quality, Quantity, Cost and Functionality) = . , Audit conclusio n =
The Accounting Officer explained that an allocation of UGX.5Om has been provided in the adjusted Ministry of Works and Transport Maintenance Grant for spot gravelling and an additional culvert installation along; 2km of the section of this road
The Accounting Officer should ensure routine maintenance is undertaken in order to keep the road motor able.
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3.3.1 URF Releases and Expenditure
Expenditure (UGX) = 838,009,941. Total for District, Actu al lengt h (KM) = . Total for District, Actual Expenditure ( UGX) = 598,525,528. Total for District, Varian ce (KM) = . Total for District, Variance Expenditure (UGX) = 239,484,413. Transfers to Sub-counties for Community Access Road, Planned Length (KM) = 117.7. Transfers to Sub-counties for Community Access Road, Planned Annual Expenditure (UGX) = 181,598,461. Transfers to Sub-counties for Community Access Road, Actu al lengt h (KM) = 46. Transfers to Sub-counties for Community Access Road, Actual Expenditure ( UGX) = 90,799,233. Transfers to Sub-counties for Community Access Road, Varian ce (KM) = . Transfers to Sub-counties for Community Access Road, Variance Expenditure (UGX) = 90,799,228. Total, Planned Length (KM) = . Total, Planned Annual Expenditure (UGX) = 1,019,608,402. Total, Actu al lengt h (KM) = . Total, Actual Expenditure ( UGX) = 689,324,761. Total, Varian ce (KM) = . Total, Variance Expenditure (UGX) = 330,283,646
The Accounting Officer explained that the under release was because of budget cuts by the centre which subsequently affected maintenance of roads, equipment and bridging of difficult swamps.
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3.0 Engineering Audit of a Selected Sample of Road and Bridge Projects implemented by the Ministry of Works and Transport during the Financial Year 2018/19
During the financial year 2018/19, the Ministry of Works and Transport (MoWT) implemented 155 public works projects whose contracts amounted to UGX.1,652,739,749,464. The OAG undertook technical audits on a sample of fourteen (14) projects worth UGX 27,195,600,966 representing 1.64% of the total value of the projects.
The projects consisted of eleven road construction/rehabilitation projects, of which six were under the road interconnectivity program, one from the urban roads sealing program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. The list of projects audited is presented below;
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5.4.3 District road network
Interview with the District Engineer revealed that the roads were in poor condition and required intervention of periodic maintenance.
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Table 6a: of the URF Budgeting Guidelines for FY 2021-2022 for DUCAR provides unit cost ranges for various road interventions where 1 km of Periodic Maintenance is at a minimum of UGX.15,202,000. This implies that in order to restore these roads to a good motorable condition; the district would require UGX.1,273,927,600 as presented in the table below .
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3.4.2 Status of implementation of road activities
Source: URF work plan and quarterly performance reports
Routine Manual Maintenance, Planned Length (KM) = 350. Routine Manual Maintenance, Planned Annual Expenditure = 86,333,000. Routine Manual Maintenance, Actual length (KM) = 185. Routine Manual Maintenance, Actual Expenditure = 30,471,000. Routine Mechanized Maintenance, Planned Length (KM) = 272.5. Routine Mechanized Maintenance, Planned Annual Expenditure = 318,245,000. Routine Mechanized Maintenance, Actual length (KM) = 121.9. Routine Mechanized Maintenance, Actual Expenditure = 158,245,000. Periodic Maintenance, Planned Length (KM) = 0. Periodic Maintenance, Planned Annual Expenditure = 0. Periodic Maintenance, Actual length (KM) = 0. Periodic Maintenance, Actual Expenditure = 0. Total distance, Planned Length (KM) = 622.5. Total distance, Planned Annual Expenditure = 404,575,000. Total distance, Actual length (KM) = 306.9. Total distance, Actual Expenditure = 188,716,000
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4.4.1 URF releases and expenditure
Consequently, only 5 km out of the planned 6.5 km were maintained under routine mechanised maintenance while only 2 out of 4 planned District Roads Committee meetings were held due to budget cuts.
The Accounting Officer explained that the release is at the discretion of URF.
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I advised the Accounting Officer to liaise with the relevant stakeholders to ensure that adequate funding is secured.
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Appendix 2: Budget Performance on URF
Mechanized Routine Maintenance, = 35. Mechanized Routine Maintenance, = 35. Mechanized Routine Maintenance, = -. Mechanized Routine Maintenance, = 198,200,000. Mechanized Routine Maintenance, = 231,000,00 0. Mechanized Routine Maintenance, = 231,000,000. Mechanized Routine Maintenance, = (32,800,000). Mechanized Routine Maintenance, variances = The source of UGX 32,000,000 lacks management explanation. Operational Costs and Supervision, = -. Operational Costs and Supervision, = -. Operational Costs and Supervision, = -. Operational Costs and Supervision, = 35,500,000. Operational Costs and Supervision, = 34,200,000. Operational Costs and Supervision, = 34,200,000. Operational Costs and Supervision, = 1,300,000. Operational Costs and Supervision, variances = Variance of UGX.1,300,00 0 was not explained by. District Road Committee Operations, = -. District Road Committee Operations, = -. District Road Committee Operations, = -. District Road Committee Operations, = 8,000,000. District Road Committee Operations, = 8,000,000. District Road Committee Operations, = 8,000,000. District Road Committee Operations, = 0. District Road Committee Operations, variances = -. Plant/Vehicle repairs, = . Plant/Vehicle repairs, = . Plant/Vehicle repairs, = . Plant/Vehicle repairs, = 108,700,000. Plant/Vehicle repairs, = 106,000,00 0. Plant/Vehicle repairs, = 106,000,000. Plant/Vehicle repairs, = 2,700,000. Plant/Vehicle repairs, variances = The cause of variance of UGX 2,700,000 is not explained by management. Total, = . Total, = . Total, = . Total, = . Total, = 656,200,0 00. Total, = 492,800,00 0. Total, = 148,200,00 0. Total, variances =
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4.4.1 URF releases and expenditure
A total of UGX 439,164,000 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and other qualifying works in Bugweri District Local Government using road gangs and the force account mechanism.
However, the district received UGX.227,010,462 (52%) resulting into underfunding of UGX.212,153,538 (48%).
Out of the total release of UGX.227,010,462, the district spent UGX.208,477,000 (92%), leaving UGX.18,533,462 unspent. The unspent balance was swept back to the consolidated fund. Details are shown in the table below .
Source; 4 th Quarter URF report
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4.2.2 Status of implementation of road activities
According to my inspection carried out on 24 th November 2022 and progressive performance reports, I have observed the following;
The district planned to maintain 38 km under routine mechanized maintenance at a cost of UGX.173,568,000. I noted that the district maintained all the 38 km at cost UGX.91,962,000. There is a risk that the qualities of the roads were compromised.
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The district also planned to maintain 47 km under routine manual maintenance at a cost of UGX.94,679,000. However, only 23.4 km were maintained at a cost of UGX.30,718,000. The Accounting Officer attributed the underperformance to budget cuts.
The District did not budget for periodic maintenance of roads despite the destruction of a number of roads by the rainy seasons. There is a risk that the roads will further deteriorate given the meagre resources. Access to service delivery centres like Schools, Hospitals and Markets is hindered.
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5.2 Status of implementation of road activities
A review of URF annual work plan and the respective quarterly performance reports revealed that the district planned to undertake Routine Manual Maintenance, Routine Mechanized Maintenance to 128.9 km at cost of UGX.326,677,000, however, only 106.3 km (42.5%) were undertaken at a cost UGX.174,263000 (53.3%) as indicated in the table below;
1, Method of treatment = Routine Manual maintenanc e. 1, Budg eted Lengt h (Km) = 93.9. 1, Budgeted Amount (UGX) = 85,000,000. 1, Releases Amount (UGX) = 65,890,000. 1, Variance Amount (UGX) = 19,110,000. 1, Actual Length (Km) = 93.9. 1, Varianc e Length (Km) = -. 1, Expenditure Amount (UGX) = 65,890,000. 2, Method of treatment = Routine Mechanized Maintenanc. 2, Budg eted Lengt h (Km) = 35.0. 2, Budgeted Amount (UGX) = 241,677,000. 2, Releases Amount (UGX) = 86,524,000. 2, Variance Amount (UGX) = 155,153,000. 2, Actual Length (Km) = 12.4. 2, Varianc e Length (Km) = 22.6. 2, Expenditure Amount (UGX) = 86,524,000. , Method of treatment = Total. , Budg eted Lengt h (Km) = 128.9. , Budgeted Amount (UGX) = 326,677,000. , Releases Amount (UGX) = 152,414,000. , Variance Amount (UGX) = 174,263,000. , Actual Length (Km) = 106.3. , Varianc e Length (Km) = 22.6. , Expenditure Amount (UGX) = 152,414,000
Inspections were carried out on the 13 th October, 2022 to verify the extent of achievement of planned activities and the findings below were made.
16
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3.7.1 Funding and expenditure of road fund activities
Table 24: Showing performance per category of works
Routine Manual Maintenance, Planned (KM) = 17,215. Routine Manual Maintenance, Achieved (KM) = 15,967. Routine Manual Maintenance, %ge achievement = 93. Routine Mechanised Maintenance, Planned (KM) = 6,760. Routine Mechanised Maintenance, Achieved (KM) = 6,852. Routine Mechanised Maintenance, %ge achievement = 101. Periodic Maintenance, Planned (KM) = 1,090. Periodic Maintenance, Achieved (KM) = 1,068. Periodic Maintenance, %ge achievement = 98. Total, Planned (KM) = 25,065. Total, Achieved (KM) = 23,887. Total, %ge achievement =
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3.5 Iransitional Road Rehabilitation Grant (URF)
I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the following;
The District spent funds on road works including; routine mechanized and periodic maintenance which involved Sensitization meetings, bush clearing excavation of offshoots procurement and unblocking existing culverts, backfilling and compaction on 7 roads using force account mechanism.
I inspected three (03) projects on the 6t/12/2023 and noted the following;
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5.5.2.2 Maintenance of Lwaboba-Busiu Road (8km)
Force on account mechanism was used for the maintenance of Lwaboba-Busiu road (8km) in financial year 2022/2023 at a budgeted contract sum of UGX. 22,400,000. The budget was approved by Uganda Road Fund and works were scheduled for 2nd quarter for the financial year 2022/2023.
Review of the contract records and physical field inspection revealed the following anomalies:
A total of 8km were mechanically mainteined at a cost of UGX.22,400,000.
Physical inspection of Lwaboba-Busiu Road revealed the following;
-Works were complete. Stagnant water was observed at the road intersection with the main road (Mbale-Tororo road) as a result of gully formation. The road is not well motorable and this inconviniences road users.
-Section well worked on.
-Note the absence of water channels/pathways on the sides of the road. This may leads to water logging in the road hence causing potholes to develop.
There is likelihood that these roads may worsen and fail to serve the communities of Mbale District as planned during the rainy season.
The Accounting Officer explained that management has initiated Baraza's to ensure the public is aware of scope of work and therefore closely monitor its implementation. We however commit to enhance supervision and lobbying to URF for increased funding
I advised the Accounting Officer to ensure implementation of quality works by strengthening the supervision of road works and continue lobbying of URF to provide enough funds that will necessitate adequate road works.
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS
and Service Charges that amounted to UGX 2,428,651,381 and UGX 4,189,238,814 respectively.. 8, SECTOR AND = Road Sector Support Project V. 8, SUMMARY OF KEY FINDINGS I noted that there was a decrease in contingent liabilities of UGX 129,521,195,012 from UGX = ·. 8, SUMMARY OF KEY FINDINGS I noted that there was a decrease in contingent liabilities of UGX 129,521,195,012 from UGX = Delays were observed in the implementation of the Project. The cumulative physical progress of the Rukungiri - Kihihi road as of end of June 2019 was 0.87% against a plan of 5.36% while that of the Bumbobi - Lwakhakha road was 55.51% against a plan of 63.32%.. , SECTOR AND = Opinion Unqualified. , SUMMARY OF KEY FINDINGS I noted that there was a decrease in contingent liabilities of UGX 129,521,195,012 from UGX = ·. , SUMMARY OF KEY FINDINGS I noted that there was a decrease in contingent liabilities of UGX 129,521,195,012 from UGX = RSSP-5 Project Surplus funds worth UGX 2,138,494,119 were utilized on other UNRA projects without authorization.. 9, SECTOR AND = Uganda Road Fund (URF). 9, SUMMARY OF KEY FINDINGS I noted that there was a decrease in contingent liabilities of UGX 129,521,195,012 from UGX = ·. 9, SUMMARY OF KEY FINDINGS I noted that there was a decrease in contingent liabilities of UGX 129,521,195,012 from UGX = There was a shortfall in releases amounting to UGX 1,550,818,598 representing an under release of 0.3% of the budget. Further, the URF remained with unspent balance of UGX 9,505,000
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1.7.2 Funding for road activities under URF
The District received UGX. 428,782,679 from Uganda Road Fund and transferred UGX. 150,766,601 to its Town councils and sub counties. The balance of UGX. 279,888,000 was to be utilized on District Roads.
A review of the District work plans revealed that UGX. 320,877,287 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below.
Out of the total budget of UGX. 320,877,287, only UGX.279, 888,000 (87%) was received resulting into a shortfall of UGX. 40,989,287 (13%) as indicated in the table below
SN, 1 = Category. SN, 2 = Planned Annual Expenditure. SN, 3 = Actual Expenditure. SN, 4 = Variance in Expenditure. SN, 5 = Percentage funding. 1, 1 = Routine Manual Maintenance. 1, 2 = 23,500,000. 1, 3 = 12,590,000. 1, 4 = 10,910,000. 1, 5 = 54%
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3.2 Unrepaired road equipment
I noted that some two road maintenance equipment with mechanical problems were not repaired although UGX.68,202,000 was received for Plant/Vehicle repairs during the year as shown below;
The Truck has been packed for the last 3 Years without being repaired
This Truck has been packed since 2018 but not repaired
Failure to maintain plants/vehicles affects implementation of planned road works and exposes the equipment to deterioration.
The Accounting Officer explained that a request for additional funds for the repairs was sent to URF.
I await the outcome of the Accounting Officer's actions.
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6.1.2 Status of implementation of road activities
The district planned to maintain 310 km kilometres under Routine Manual Maintenance and 6 kilometres under periodic maintenance at a total cost of UGX.163,428,255. However, only UGX.141,801,875 was received from URF.
From my inspection and review of payments I noted that although the district had spent UGX.38,481,700 of 6km along Kalipa-Aturangalin road, the works were incomplete_
I observed heaps of unlevelled gravel as shown in the photos below;
Periodic maintenance of Kalipa-Aturigalin road, Observations = piles of gravel the road. along. Periodic maintenance of Kalipa-Aturigalin road, Picture =
The above anomaly is attributable to budgetary cuts.
Delayed maintenance of roads hinders movement hence making it difficult for the community to access services.
The Accounting Officer explained that he wrote to Uganda Road Fund requesting for emergency funds to help support in maintenance of roads in the district:.
The Accounting Officer should engage the relevant authorities to ensure that all budgeted for funds are received to execute the planned works.
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7.1 Funding for road activities under URF
Failure to receive all budgeted funds negatively affected implementation of planned activities for example works 11 roads of 52.1kms were not done as shown in the table below;
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INSPECTIONS
Failure to receive all budgeted funds negatively affected implementation of planned activities for example works on routine manual roads were scaled down and routine mechanized works were not implemented.
The Accounting Officer explained that for mechanised routine maintenance, Road fund had not provided funding for the year but in this current FY 2023/2024, the funds were received. The district was at the final stage of road gang's recruitment and the expected date for Road Gangs to start works was 1st December, 2023. He added that heavy rain received during the 2nd and 3rd quarter FY 2022/2023 washed away roads however the District received emergency culverts from Ministry of Works to clear bottlenecks on roads thus out of UGX.115,166,000 allocated for routine manual maintenance UGX.18,125,500 was used to install Armco culverts received from Ministry of Works.
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3.7.2.2 Status of implementation of road activities
Source: URF work plan and quarterly performance reports
Routine Manual Maintenance, Planned Length (KM) = 223. Routine Manual Maintenance, Planned Annual Expenditure = 250,556,000. Routine Manual Maintenance, Actual length (KM) = 223. Routine Manual Maintenance, Actual Expenditure = 129,292,459. Routine Mechanized Maintenance, Planned Length (KM) = 33. Routine Mechanized Maintenance, Planned Annual Expenditure = 334,250,000. Routine Mechanized Maintenance, Actual length (KM) = 33. Routine Mechanized Maintenance, Actual Expenditure = 307,036,835. Culvert installation, Planned Length (KM) = 1. Culvert installation, Planned Annual Expenditure = 13,801,900. Culvert installation, Actual length (KM) = 1. Culvert installation, Actual Expenditure = 13,800,000. Total distance, Planned Length (KM) = 256. Total distance, Planned Annual Expenditure = 598,607,900. Total distance, Actual length (KM) = 256. Total distance, Actual Expenditure = 450,129,294
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Appendix 14 b: Uganda Road Fund (URF)
(Kms) = 0. 11, Periodic maintenance Planned Actual.Annual Expenditure = 110,000,000. 11, Periodic maintenance Planned Actual.Expenditure = 0. 11, Periodic maintenance Planned Actual.Expenditure = 0. 12, Entity Name = Bundibugyo DLG. 12, Routine Manual Maintenance.Planne d Length (Kms) = 50. 12, Routine Manual Maintenance.Actual length (Kms) = 50. 12, Routine Manual Maintenance.Planned Annual Expenditure = 60,600,000. 12, Routine Manual Maintenance.Actual Expenditure = 31,750,000. 12, Routine Mechanized Maintenance.Planne d Length (Kms) = 40.2. 12, Routine Mechanized Maintenance.Actual length (Kms) = 38.5. 12, Routine Mechanized Maintenance.Planned Annual Expenditure = 159,400,000. 12, Routine Mechanized Maintenance.Actual Expenditure = . 12, Periodic maintenance Planned Actual.Planned Length (Kms) = 0. 12, Periodic maintenance Planned Actual.Actual length (Kms) = 0. 12, Periodic maintenance Planned Actual.Annual Expenditure = 0. 12, Periodic maintenance Planned Actual.Expenditure = 0. 12, Periodic maintenance Planned Actual.Expenditure = 0. 13, Entity Name = Bushenyi Ishaka MC. 13, Routine Manual Maintenance.Planne d Length (Kms) = 10. 13, Routine Manual Maintenance.Actual length (Kms) = 4. 13, Routine Manual Maintenance.Planned Annual Expenditure = 51,000,000. 13, Routine Manual Maintenance.Actual Expenditure = 15,800,000. 13, Routine Mechanized Maintenance.Planne d Length (Kms) = 51. 13, Routine Mechanized Maintenance.Actual length (Kms) = 45. 13, Routine Mechanized Maintenance.Planned Annual Expenditure = 274,600,000. 13, Routine Mechanized Maintenance.Actual Expenditure = 88,516,000
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Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)
476. , Mgt Explanation = . , Audit Remarks = . Routine manual, Activity/R oad Name = Routine manual. Routine manual, Planned Output/ Quantity = Routine manual. Routine manual, Actual Output/ Quantity = Routine manual. Routine manual, Variance in Output/ quantity = Routine manual. Routine manual, Amount Budgeted (UGX)) = Routine manual. Routine manual, Amount Released (UGX) = Routine manual. Routine manual, Amount spent (UGX) = Routine manual. Routine manual, Variance (UGX) = Routine manual. Routine manual, Mgt Explanation = Routine manual. Routine manual, Audit Remarks = . 1, Activity/R oad Name = Abera- Awach. 1, Planned Output/ Quantity = 19.20. 1, Actual Output/ Quantity = 19.20. 1, Variance in Output/ quantity = 0. 1, Amount Budgeted (UGX)) = 5,843,072. 1, Amount Released (UGX) = 5,843,072. 1, Amount spent (UGX) = 5,843,072. 1, Variance (UGX) = 0. 1, Mgt Explanation = . 1, Audit Remarks = . 2, Activity/R oad Name = Akonyibedo- Omoti. 2, Planned Output/ Quantity = 22.50. 2, Actual Output/ Quantity = 22.50. 2, Variance in Output/ quantity = 0. 2, Amount Budgeted (UGX)) = 6,847,352. 2, Amount Released (UGX) = 6,847,352. 2, Amount spent (UGX) = 6,847,352. 2, Variance (UGX) = 0. 2, Mgt Explanation = . 2, Audit Remarks = . 3, Activity/R oad Name = Awach-Arut. 3, Planned Output/ Quantity = 12.40. 3, Actual Output/
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1.7.1 Service Delivery under URF, Road Rehabilitation Maintenance Fund and DDEG.
I sampled two (02) out of seven (07) activities with a total expenditure of UGX. 86,699,760 and noted that there were no significant findings to report.
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1.6.1 Service_Delivery under URE
Table showing_performance indicators and targets
, Progr amm = Integr ated Trans port Infras tructu re And Servic. , Activity details = Mechanized maintenance of 23 km of kyabazinga road. , Source of funds = URF. , Total expendit ure (UGX) = 71,763,00. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and = Functionality) noted that the beginning and end of the road was not marked with billboards showing the nature of road works and period of implementation. that. , Audit conclusion = Project was complete and in use.. , Managem ent Response = Billboards were installed. , Progr amm = es. , Activity details = Mechanized maintenance of 25 km of Nakabira- Bugaya- Ndalike. , Source of funds = URF. , Total expendit ure (UGX) = 56,465,18. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and = noted the beginning and end of the road was not marked with billboards showing the nature of road works and period. , Audit conclusion = Project was complete and in use.. , Managem ent Response = Billboards were installed. , Progr amm = . , Activity details = Mechanized maintenance of 19 km of Mpunde- Ngole Landing site. , Source of funds = URF. , Total expendit ure (UGX) = 53,710,00. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and = of implementation noted that the beginning and end of the road was not marked with billboards showing the nature of road works and period of implementation.. , Audit conclusion = Project was complete and in use.. , Managem ent Response = Billboards were installed
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4.0 Implementation of the Uganda Road Funds
Uganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to the economic welfare of the communities.
The objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented following the work plan and to the desired quality.
During the year under review, the district received UGX. 672,244,981 for routine manual maintenance, routine mechanised maintenance, periodic maintenance, and emergency activities on several District roads using Road gangs and the force Account mechanism.
However; the following observations were made;
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Appendix 2: Comparison of approved annual budget with outputs - URF
Routine Manual Maintenance, Planned Output/ Quantity = 47km. Routine Manual Maintenance, Actual Output/ Quantity = 47km. Routine Manual Maintenance, Annual Budgeted (UGX) = 85,200,000. Routine Manual Maintenance, Amount Released (UGX) = 85,200,000. Routine Manual Maintenance, Amount spent (UGX) = 85,200,000. Routine Manual Maintenance, Management Explanation(particulars of road &Distance) = Kachanga-Kammese- Luwungulu 10km, Kawafu-Namisoke 6km, Kaagonya-Misonzi Kaaya 6.5km, Kiwungu- Lwanabatya-Nakibanga 18km, Semawundo Lulindi 6.5km. Mechanized Routine Maintenance, Planned Output/ Quantity = 38km. Mechanized Routine Maintenance, Actual Output/ Quantity = 38km. Mechanized Routine Maintenance, Annual Budgeted (UGX) = 335,022,000. Mechanized Routine Maintenance, Amount Released (UGX) = 335,022,000. Mechanized Routine Maintenance, Amount spent (UGX) = 335,022,000. Mechanized Routine Maintenance, Management Explanation(particulars of road &Distance) = Lusozi-Buziga 5km, Kibaale-Kasekulo-Tubi 10km, Beta-Senero 5km, Beta-Mutambala 3km, Kagolomolo-Banga 3km, Bumangi-Njoga. Operational Costs and Supervision, Planned
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5.3.2 Status of implementation of road activities
The inspection of the sampled routine mechanised roads undertaken during the year revealed the following;
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1.3 supported output budgets Un
(IOV) centres at a cost of UGX. 350 million. Instead, only two (2). , Observation Recommendati on 20. Procurement of weighing scales at UGX.20m = actually paid only 3.1Bn) 3. UPF planned major renovations for five (5) Inspectorate of Vehicles (IOV) centres at a cost of UGX. 350 million. Instead, only two (2). , Observation Recommendati on 20. Procurement of weighing scales at UGX.20m = actually paid only 3.1Bn) 3. UPF planned major renovations for five (5) Inspectorate of Vehicles (IOV) centres at a cost of UGX. 350 million. Instead, only two (2). , Observation Recommendati on 20. Procurement of weighing scales at UGX.20m = actually paid only 3.1Bn) 3. UPF planned major renovations for five (5) Inspectorate of Vehicles
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1.7.1 Service Delivery under URF.
Table showing the extent of service delivery in focus areas;
, Progra mme = a 1 Integra ted Transp ort Infrastr. , Activity details = Routine manual maintenan ce of district. , Source of funds = GOU. , Total expenditur e (UGX) = 156,219,960. , Summary of findings (Time, Quality, Quantity, Cost and Functionality) = ·Grading was done as planned. ·Side drains were opened.. , Audit conclusion = Grading and graveling was done as planned.. , Progra mme = ucture and Service s. , Activity details = roads Routine Mechanize d Maintenanc e of district. , Source of funds = GOU. , Total expenditur e (UGX) = 225,335,540. , Summary of findings (Time, Quality, Quantity, Cost and Functionality) = Grading and drainage systems were fully done .. , Audit conclusion = Drainage systems were fully done as planned
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242efca7-4d4f-42c5-ae21-8c336c31f6a0
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6
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4.5.3 Inspection of service delivery indicators of Transitional road rehabilitation Grant
I conducted physical inspections of two roads implemented at UGX. 270,000,000 on 1 st December,2023 to assess service delivery indicators. I summarised my observations in appendix 13.
25
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ef041987-907f-4b03-bb10-ea855fe53c21
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6
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4.5 Transitional Road Rehabilitation Grant
The Government of Uganda in 2008 created the Uganda Road Fund to fund the maintenance requirements of public roads country wide. However, due to limited funds, many roads have been insufficiently maintained and have deteriorated to the point of rehabilitation.
Therefore, under the transitional road rehabilitation grant, district and urban roads that is determined to be of critical social-economic importance but are in poor state, are identified and prioritised for rehabilitation or upgrade. Whereas the end goal is to meet road rehabilitation needs of the District and Urban Roads countrywide, the grant budget is limited hence the selection of a few beneficiaries at a time.
Kanungu District received UGX.299,814,181, out of UGX.300,000,000 budgeted to implement the following key activities;
6.8, Planned target (km) = 194,165,241. 6.8, Budget amount = Rehabilitation of Mushorero-Kishegyere- River Ntengyere Section. 6.2, Planned target (km) = 105,648,940. 6.2, Budget amount = Rehabilitation of Omuchogo-Kampala- Baboona road.
21
Total
13
299,814,181
I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the following;
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da43dbe5-90bf-4566-906f-d6dff07b4e49
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1.6.1 Service Delivery under URF projects.
1., Program = Integrated Transport Infrastructur e And Services. 1., Activity details = Light grading of Bukinda- Rwakijuma Road 6Km. 1., Sourc e of funds = URF. 1., Total expenditur e (UGX) 'Bns = 6,000,000. 1., Pictorial evidence = . 1., Summary of findings (Time, Quality, Quantity, Cost and Functionalit = y) Pothole patching, Grading, Spot gravelling and Drainage works were done as per. 1., Audit conclusion = The planned activities were implemente d.. , Program = . , Activity details = Light grading of Kashambya -Bucundura Road 17Km. , Sourc e of funds = URF. , Total expenditur e (UGX) 'Bns = 17,000,000. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionalit = the work plan. Pothole patching, Grading, Spot gravelling and Drainage works were done as per. , Audit conclusion = The planned activities were implemente d.. , Program = . , Activity details = Constructio n of Bucundura- Rugoma Bridge. , Sourc e of funds = URF. , Total expenditur e (UGX) 'Bns = 33,500,000. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionalit = Construction of concrete base, construction of walls involving columns and gabion stone. , Audit conclusion = The planned activities were implemente d.
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be5fd13e-f4db-4e30-9ad2-494c7f0bdb7b
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6
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Appendix 14 b: Uganda Road Fund (URF)
Expenditure = 181,353,000. , Routine Mechanized Maintenance.Actual Expenditure = . , Periodic maintenance Planned Actual.Planned Length (Kms) = . , Periodic maintenance Planned Actual.Actual length (Kms) = . , Periodic maintenance Planned Actual.Annual Expenditure = . , Periodic maintenance Planned Actual.Expenditure = . , Periodic maintenance Planned Actual.Expenditure = . , Entity Name = . , Routine Manual Maintenance.Planne d Length (Kms) = . , Routine Manual Maintenance.Actual length (Kms) = . , Routine Manual Maintenance.Planned Annual Expenditure = . , Routine Manual Maintenance.Actual Expenditure = . , Routine Mechanized Maintenance.Planne d Length (Kms) = . , Routine Mechanized Maintenance.Actual length (Kms) = . , Routine Mechanized Maintenance.Planned Annual Expenditure = . , Routine Mechanized Maintenance.Actual Expenditure = 58,000,000. , Periodic maintenance Planned Actual.Planned Length (Kms) = . , Periodic maintenance Planned Actual.Actual length (Kms) = . , Periodic maintenance Planned Actual.Annual Expenditure = . , Periodic maintenance Planned Actual.Expenditure = . , Periodic maintenance Planned Actual.Expenditure = . , Entity Name = . , Routine Manual Maintenance.Planne d Length (Kms) = . , Routine Manual Maintenance.Actual length (Kms) = . , Routine Manual Maintenance.Planned Annual Expenditure = . , Routine Manual Maintenance.Actual Expenditure = . , Routine Mechanized Maintenance.Planne d Length (Kms) = . , Routine Mechanized Maintenance.Actual length
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fef37c6d-a94b-4dc1-98fe-b68a6fb64cb8
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a) Culvert installation
The District planned to install a total of 12 culverts at 56,000,000 however; it was able to install only 9 culverts at UGX.46,350,000.
Inspection of the works done on installation of culverts on Emin Pasha Road revealed the following;
The head wall and base for the culverts were not properly installed and were now drifting from their position. they
There is a risk that all the culverts will move from their positions and the road will sink in which will affect the mobility over the stream.
The Accounting Officer explained that the road section installed with culverts is in the swamp and required a lot of raising with gravels fills and given the budget cuts during the year, construction of head and wing walls could not be achieved but shall be provided for in the coming Financial year 2024/2025 on-going budgeting process.
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2678d38a-1fed-4dd3-86e0-c946d9694ff7
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Appendix 14 a: Uganda Road Fund (URF)
roads) = 389,738,585. 63, Variance = 209,455,581. 63, % performance = 46%. 64, Entity Name = Mpigi DLG. 64, Total amount received = 443,564,870. 64, Amount transferred to LLGS = 149,974,506. 64, Retained at the HLG = 293,590,364. 64, Budget (HLG roads) = 558,781,000. 64, Variance = 265,190,636. 64, % performance = 53%. 65, Entity Name = Mubende DLG. 65, Total amount received = 987,718,000. 65, Amount transferred to LLGS = 711,899,000. 65, Retained at the HLG = 275,819,000. 65, Budget (HLG roads) = 527,562,000. 65, Variance = 251,743,000. 65, % performance = 52%. 66, Entity Name = Mubende MC. 66, Total amount received = 412,454,688. 66, Amount transferred to LLGS = 0. 66, Retained at the HLG = 412,454,688. 66, Budget (HLG roads) = 579785757. 66, Variance = 167,331,069. 66, % performance = 71%. 67, Entity Name = Mukono DLG. 67, Total amount received = 859,766,863. 67, Amount transferred to LLGS = 418,935,863. 67, Retained at the HLG = 440,831,000. 67, Budget (HLG roads) = 844,611,000. 67, Variance = 403,780,000. 67, % performance = 52%. 68, Entity Name = Nakapiripirit DLG. 68, Total amount received = 220,769,575. 68, Amount transferred to LLGS = 80,586,457. 68, Retained at the HLG = 140,183,118. 68, Budget (HLG roads) = 266,788,243. 68, Variance = 126,605,125. 68, %
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c74e378f-6efd-4b50-a688-a97d1eac5fcc
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1.7.1 Service Delivery under Other service delivery areas
I sampled three (2) out of three (2) activities with a total expenditure of UGX.90,534,275. Below is a summary of my findings details of which are provided in Appendix 1b
1., Programme = Integrated Transport Infrastructure And Services. 1., Activity details = Mechanized maintenance of 8Km of roads. 1., Source of funds = URF. 1., Total expendi ture (UGX) = 0. 1., Summary of findings (Time, Quality, Quantity, Cost and Functionality) = No work had been done due to budget cuts. 1., Audit conclusion = Work had not been done due to budget. , Programme = Integrated Transport Infrastructure And Services. , Activity details = Routine Manual maintenance. , Source of funds = URF. , Total expendi ture (UGX) = 90,534,2 75. , Summary of findings (Time, Quality, Quantity, Cost and Functionality) = 117Km maintained instead of the planned 113Km. , Audit conclusion = cuts Road works for two quarters not done. Partially done
The Accounting Officer should stick to the plan in implementation of activities.
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ad69be62-569e-41bf-bd9f-4d922c320983
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1.7.1 Service Delivery under Uganda Road Fund
I sampled two (2) activities under Uganda Road Fund with a total expenditure of UGX. 60,094,000. The significant findings are provided in the table below and in appendix 3.
1., Programme = Integrated Transport Infrastructure and Services. 1., Activity details = Mechanize d maintenan ce of 8.0km km of Lwaboba- Busiu road. 1., Focus area = URF. 1., Total expenditur e (UGX) = 22,400,000. 1., Summary of findings (Time, Quality, Quantity, Cost and Functionali = ty) At the time of inspection 04th October, 2023, works were complete but stagnant. 1., Audit conclusion = There was timely completion of works, which resulted in timely service. 1., Managem ent Response = The stagnant water was a result of the non- functionalit y of the road gangs
8
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92b7234e-3aae-4561-befb-9d81acd6814f
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6
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Appendix 14 a: Uganda Road Fund (URF)
roads) = 467,436,757. 52, Variance = 236,352,408. 52, % performance = 49%. 53, Entity Name = Lyantonde DLG. 53, Total amount received = 276,150,182. 53, Amount transferred to LLGS = 77,387,884. 53, Retained at the HLG = 198,762,298. 53, Budget (HLG roads) = 333,344,000. 53, Variance = 134,581,702. 53, % performance = 60%. 54, Entity Name = Makindye Ssabagabo MC. 54, Total amount received = 1,812,621,000. 54, Amount transferred to LLGS = 0. 54, Retained at the HLG = 1,812,621,000. 54, Budget (HLG roads) = 2,910,073,000. 54, Variance = 1,097,452,000. 54, % performance = 62%. 55, Entity Name = Manafwa DLG. 55, Total amount received = 238,699,614. 55, Amount transferred to LLGS = 135,707,239. 55, Retained at the HLG = 102,992,375. 55, Budget (HLG roads) = 196,009,013. 55, Variance = 93,016,638. 55, % performance = 53%. 56, Entity Name = Masaka City. 56, Total amount received = 730,096,205. 56, Amount transferred to LLGS = 0. 56, Retained at the HLG = 730,096,205. 56, Budget (HLG roads) = 1,012,331,246. 56, Variance = 282,235,041. 56, % performance = 72%. 57, Entity Name = Masaka DLG. 57, Total amount received = 251,898,601. 57, Amount transferred to LLGS = 35,185,601. 57, Retained at the HLG = 216,713,000. 57, Budget (HLG roads) = 452,981,732. 57, Variance = 236,268,732. 57, %
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af367912-5365-42a5-b5b5-e13e334ba4bb
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Appendix 14 a: Uganda Road Fund (URF)
performance = 53%. 94, Entity Name = Tororo DLG. 94, Total amount received = 570,502,278. 94, Amount transferred to LLGS = 211,125,748. 94, Retained at the HLG = 359,376,530. 94, Budget (HLG roads) = 702,216,000. 94, Variance = 342,839,470. 94, % performance = 51%. 95, Entity Name = Tororo MC. 95, Total amount received = 369,649,141. 95, Amount transferred to LLGS = 0. 95, Retained at the HLG = 369,649,141. 95, Budget (HLG roads) = 530,031,000. 95, Variance = 160,381,859. 95, % performance = 70%. 96, Entity Name = Zombo DLG. 96, Total amount received = 367,531,172. 96, Amount transferred to LLGS = 186,470,394. 96, Retained at the HLG = 181,060,778. 96, Budget (HLG roads) = 344,613,652. 96, Variance = 163,552,874. 96, % performance = 53%. , Entity Name = Total. , Total amount received = 45,691,919,465. , Amount transferred to LLGS = 13,139,474,615. , Retained at the HLG = 32,552,444,851. , Budget (HLG roads) = 51,950,635,524. , Variance = 19,398,190,673. , % performance = 63%
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31b8e985-2916-4732-9da8-ff8bacec45de
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3.4.1 Funding for road activities under URF
1, Details of the roads = Bulenge -Bukango road. 1, Planned Length (KMS) = 9.4. 1, Actual Length (KMS) Planned Amount (UGX) = 0 52,210,000. 1, Actual Amount (UGX) = 0. 1, = . 2, Details of the roads = Kawoko-Buwenda -Mwalo. 2, Planned Length (KMS) = 13.5. 2, Actual Length (KMS) Planned Amount (UGX) = 0 47,700,600. 2, Actual Amount (UGX) = 0. 2, = . 3, Details of the roads = Kabulunga -Kyansi. 3, Planned Length (KMS) = 1.8. 3, Actual Length (KMS) Planned Amount (UGX) = 0 10,000,000. 3, Actual Amount (UGX) = 0. 3, = . 4, Details of the roads = Nanju -Banula. 4, Planned Length (KMS) = 0.8. 4, Actual Length (KMS) Planned Amount (UGX) = 0 8,000,000. 4, Actual Amount (UGX) = 0. 4, = . 5, Details of the roads = Ndawula -Kitaasa- Kampiringisa. 5, Planned Length (KMS) = 1.3 0. 5, Actual Length (KMS) Planned Amount (UGX) = 12,277,000. 5, Actual Amount (UGX) = 0. 5, = . 6, Details of the roads = Kitaasa-Kabaati. 6, Planned Length (KMS) = 1.0. 6, Actual Length (KMS) Planned Amount (UGX) = 0 8,000,000. 6, Actual Amount (UGX) = 0. 6, =
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e5b44f73-59b0-49dd-b25e-d18eb87646eb
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4.3.2 Status of implementation of road activities
A review of URF annual work plan and the respective quarterly performance reports revealed that the district planned to undertake Routine Manual Maintenance, Routine Mechanized Maintenance and Emergency road works totalling to 376.4 km at cost of UGX.250,000,000, however, only 52.0 km (13.8%) were undertaken at a cost UGX.165,512,298 (66.2%) as indicated in the table below;
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47e6a83e-4101-451e-9a0d-80a206f64477
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3.4.1 Funding for road activities under URF
Mechanical Imprest, 1 = 81,710,000. Mechanical Imprest, 2 = 48,734,000. Mechanical Imprest, 3 = 32,976,000. Operational expenses, 1 = 11,000,000. Operational expenses, 2 = 11,000,000. Operational expenses, 3 = 0. Supervision /administration costs, 1 = 30,274,000. Supervision /administration costs, 2 = 27,370,000. Supervision /administration costs, 3 = 2,904,000. Total, 1 = 527,562,000. Total, 2 = 275,819,000. Total, 3 = 251,743,000
The failure to fully fund the budget resulted into failure to implement planned activities such as construction of Kiwula-Kikoma road, Butawata-Kattambogo-KasoroMugungulu road and butawata-Mujjo-Mugungulu.
The Accounting Officer explained that the shortfall in the release of funds by URF was due to budget cuts. Following budget call circulars, unimplemented activities were carried over to the next financial year. The district has also written to MoWT requesting for support.
I advised the Accounting Officer to continue liaising with the Uganda Road Fund to ensure funding is secured for planned road activities.
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0874652e-7a44-49cc-acd6-7cdcc7ae4675
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4.6 Implementation of Uganda Road Fund and maintenance activities 4.6.1 Funding of the road activities under Uganda Road Fund
The District received UGX.1,323,572,698 from Uganda Road Fund and transferred UGX.230,235,860 to its Town Councils and Sub Counties. The balance of UGX.1,093,354,119 was to be utilized on District Roads.
A review of the District work plans revealed that UGX.1,271,072,969 was budgeted to cater for District roads activities using the force Account mechanism.
I noted that the district did not receive all its budgeted funds. Out of the total budget of UGX.1,271,072,969, only UGX.1,093,354,119 (86%) was received resulting into a shortfall of UGX.177,718,850(14%)
The failure to fully fund the budget resulted into failure to implement planned activities as shown below
Routine Mechanized Maintenance, Distance (KM) = . Routine Mechanized Maintenance, Budgeted amount 'UGX' = . Kyobugombe-Katenga via Kitohwa, Distance (KM) = 9.4. Kyobugombe-Katenga via Kitohwa, Budgeted amount 'UGX' = 9,400,000. Omukabare- Mwendo-Mubira- Kigarama, Distance (KM) = 11. Omukabare- Mwendo-Mubira- Kigarama, Budgeted amount 'UGX' = 11,000,000. Karweru-Rurema- Kamuronko, Distance (KM) = 10. Karweru-Rurema- Kamuronko, Budgeted amount 'UGX' = 10,000,000. L.Bunyonyi-Kashambya, Distance (KM) = 7.5. L.Bunyonyi-Kashambya, Budgeted amount 'UGX' = 7,500,000
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20ad8b02-baa1-473f-906d-50a8b3228547
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1.0 Implementation of the approved budqet
Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an Appropriation Account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with the amount appropriated for that vote by Parliament.
Uganda Road Fund prepares budgets every year which provide expected revenue and expenditure for the year . The budgets are supported by work plans that show what specific activities and out-puts the funds will be spent on in order to deliver services to citizens.
I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents.
The mandate of Uganda Road Fund under Section 6 of the Uganda Road Fund Act, 2008 is to finance the routine and maintenance of roads in Uganda. periodic public
During the financial year 2022/2023, URF had a budget of UGX.487,952,712,217 out of which UGX.487,952,711,917 was warranted as shown in Table 1 below;
Table 1: Showing budgeted and warranted funds to URF
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440538d0-1feb-4688-8aa7-79635cfbc857
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1.6.1 Service Delivery under URF and DDEG
1., Prog ram = INFR ASTR UCTU RE AND SERV ICE. 1., Activity details = Routine Mechanised Maintenanc e of Ruko - Nyarubuye - Maziba (7.7KMs). 1., Total expenditure (UGX'000) = 30,640,000. 1., Pictorial evidence = . 1., Summary of findings (Time, Quality, Quantity, Cost and Functionali = Planned activities implemented. 1., Audit conclusion = Fully implemente d. 1., Manage ment Respons e = Managem ent appreciat ed their performa nce and promised to do better. , Prog ram = . , Activity details = Routine Mechanised Maintenanc e of Nyarusiza - Rurembwe - chanika(10 KMS). , Total expenditure (UGX'000) = 21,930,000. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionali = Planned activities implemented. , Audit conclusion = Fully implemente d. , Manage ment Respons e = Managem ent appreciat ed their performa nce and promised to do. , Prog ram = . , Activity details = Routine Mechanised Maintenanc e of Kamonyi - Buhayo - Nyakinama. , Total expenditure (UGX'000) = 18,009,000. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionali = Road side bush and trench clearing is required.. , Audit conclusion = Engaging road gangs is necessary.. , Manage ment Respons e = better Managem ent appreciat ed their performa nce and promised to do better. , Prog ram = GOVE RNAN CE AND SECU RITY. , Activity details = Phased construction of Admini block. , Total expenditure (UGX'000) = 105,000,000. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionali = The planned activities of the phase including fitting
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8dfe1a6b-0658-4403-b254-8439bd6937cc
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