cluster_labels
int64 0
99
| chunks
stringlengths 7
4.26k
| point_ids
stringlengths 36
36
|
|---|---|---|
6
|
4.0 Implementation of selected Service delivery activities
Out of the district budget of UGX24,748,555,674, 50% was spent on employee costs (which has been reported above as KAM) and the balance was utilised in major interventions. I undertook a review of these interventions to assess the extent of service delivery;
i. Parish Development Model
ii. Ex-gratia Payments
iii. Inspection of Sevice delivery activites
iv. Implementation of Uganda Road Fund (URF) activites
v. Implementation of Ugnada Intergovernmental Fiscal Transfers(UGIFT)
|
4bb55ce6-134e-4aeb-a2ef-39009ceab818
|
6
|
1.7.2 Funding for road activities under URE
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
|
fef459b0-5abe-477d-a296-c4c03da56487
|
6
|
1.7.1. Service Delivery under Uganda Road Fund
I sampled three (3) activities under URF with a total expenditure of UGX.127, 819,000 for physical inspection and assessment of service delivery indicators. Details are in in Appendix 6
6
The Accounting Officer should roll over the activities that were affected by the budget shortfalls for implementation in the subsequent financial year..
I observed that the roads were maintained in accordance with the Bills of Quantities; Recommendation
The Accounting Officer was commended for maintaining road works in accordance with the bills of quantities.
|
6849e5a9-0abd-4a27-b7f1-44c75e68894a
|
6
|
1.7.1 Service_Delivery under_Uqanda Road Fund
I sampled 2 (two) roads with a total expenditure of UGX.183,000,000 . The significant findings are provided in the table below;
Activity details, 1 = Tota: expenditur (UGX). Activity details, 2 = Pictorial evidence. Activity details, 3 = Summary of findings (Time, Quality, Quantity, Cost and Functionality). Activity details, 4 = Audit conclusion. Activity details, 5 = Management Response. Mechanized maintenance of Ndeeba Kacheera Katatenga Road 39KM, 1 = 108,000,000. Mechanized maintenance of Ndeeba Kacheera Katatenga Road 39KM, 2 = . Mechanized maintenance of Ndeeba Kacheera Katatenga Road 39KM, 3 = At the time of inspection the road works were fully completed. Mechanized maintenance of Ndeeba Kacheera Katatenga Road 39KM, 4 = The road was well upgraded and the gravel was well. Mechanized maintenance of Ndeeba Kacheera Katatenga Road 39KM, 5 = . Mechanized maintenance of Kirundamaliga Butiti ~Kasekere Rd 26Kms, 1 = 210,000,000. Mechanized maintenance of Kirundamaliga Butiti ~Kasekere Rd 26Kms, 2 = . Mechanized maintenance of Kirundamaliga Butiti ~Kasekere Rd 26Kms, 3 = Mechanized maintenance of Kirundamaliga Butiti ~Kasekere Rd 26Kms.. Mechanized maintenance of Kirundamaliga Butiti ~Kasekere Rd 26Kms, 4 = was also satisfactory Other road works were completed well apart Head walls which from. Mechanized maintenance of Kirundamaliga Butiti ~Kasekere Rd 26Kms, 5 = The road at Kirundamaliga Butiti Kasekere road work was still on going at the time of inspection. However ,
|
4cee9964-c8ee-4db8-aed7-eeaf4dafcfcf
|
6
|
1.7.1 Service Delivery under other service delivery Areas
I sampled four (4) activities with a total expenditure of UGX. 229,423,000 for physical inspection and assessment of service delivery indicators. Below is a summary of key observations, details of which are in Appendix 7.
1., Focus Area = Uganda Road Fund. 1., Inspection Observation = Works were done according to the BOQs, bush clearing, grading, culvert installation done, and the roads were in use.. 2., Focus Area = DDEG. 2., Inspection Observation = Works were done according to the BOQs, bush clearing, grading, culvert installation done, and the roads were in use.
6
The Accounting Officer was commended for ensuring that works are implemented as per BOQs.
|
6f672009-9ca5-489b-b3c9-3115a4c1d75d
|
6
|
1.7.1 Service Delivery under URF, Road Rehabilitation Maintenance Fund and DDEG.
I reviewed two (2) activities with a total expenditure of UGX. 266,495,434. There were no significant findings to report.
|
129406d5-49f6-445e-abc0-93c8e2b630cb
|
6
|
3.4.2 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 mechanized road maintenance works totalling to 68.9 km at cost of UGX.286,766,352, however, only 38.5 km (98%) were undertaken at a cost UGX.151,700,000 (54%) as indicated in the table below ;
Source: URF work plan and quarterly performance reports
|
63a03eb6-5200-41b7-8982-217b64023d8d
|
6
|
4.2.2 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 and Routine Mechanized Maintenance road works totalling to 85 km at cost of UGX.268,247,000, however, only 61.4 km (72.2%) were undertaken at a cost UGX.122,680,000 (45.7%) as indicated in the table below ;
Source: URF work plan and quarterly performance reports
|
748ca276-4e75-4225-ac87-cf8ad7d3c47b
|
6
|
Appendix 14 b: Uganda Road Fund (URF)
Actual.Expenditure = 0. , Periodic maintenance Planned Actual.Expenditure = 0. , 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) = 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 = 103,000,000. , 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) = 0. , Periodic maintenance Planned Actual.Annual
|
e399039b-e3fe-4e61-a976-8c1dc2a31750
|
6
|
5.2 Status of implementation of road activities
UGX.48,335,000 Spent : UGX.46,244,000, Audit inspection findings = . Kabasuma- Buyebeyi-Kasasa (Routine Mechanized) Road Length to be treated: 7.4Km Budgeted : UGX.48,335,000 Spent : UGX.46,244,000, Audit inspection findings = There was no sign post for road details Bush clearing and grading done Desilting and shaping done 5 culvert lines installed but head walls were not provided for
Photos: By OAG Audit team
Failure to provide for headwalls on culvert lines negatively affects their functionality and durability of the culverts. On the other hand failure to maintain the roads has made most of them almost impassable as two vehicles cannot bypass each other.
The Accounting officer indicated that headwall and wing wall construction requires specialised staff which is not in the district labour structure which makes the operation of acquiring those materials and labour under force account implementation method complex. The District resorted to execution Headwall
17
construction works using a service provider who handles a cluster of these works on different roads at ago. The headwall construction for the named roads will be undertaken in next financial year if funds are available.
I advised the Accounting Officer to ensure that the culvert headwalls are always provided for through the scope of works and continuous follow-up should be made to URF to release funds as per district work plan. The Accounting Officer should seek for support from Ministry of works in cases where specialised staff are urgently needed.
|
4802cc7c-3b7c-4a94-af4d-3d7a73fa8270
|
6
|
Appendix 14 b: Uganda Road Fund (URF)
(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 = 72,220,000. , 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 (Kms) = . , Routine Mechanized Maintenance.Planned Annual Expenditure = 141,858,000. , Routine Mechanized Maintenance.Actual
|
e7b3b852-3dab-4bf2-84dc-1a6d40bed307
|
6
|
3.0 Management of the Ministry's fleet
work plan for the FY (YES/N O) = . Tota ls, No. of operati onal entity motor Vehicl es (B) = . Tota ls, No. of operati onal entity motor cycles = . Tota ls, Amount spent (C) = 1,048,5 67,390. Tota ls, Average spendin g per vehicle (C/B) = 3,493,0 60.49. Tota ls, Varianc e (A-C) = 1,843,4
The annual average vehicle maintenance cost per vehicle reduced from UGX.1,424,447 in FY 2017/18 to UGX.620,434 in FY 2019/20. This is an indication that the cost of vehicle maintenance has gone down, and this is partly caused by the procurement of a number of new vehicles during the period under review. For example in the 3 year under review, forty five (45) new vehicles were acquired.
The Accounting Officer explained that, there was a drastic reduction in the average spending per vehicle. This is attributed to the best practices and internal controls that the Ministry has employed such as; use of diagnostic machines for fault finding and diagnosis, pre and post repair inspections, and others, which have brought efficiency gains within the maintenance processes for the Ministry fleet.
|
02eb1937-7615-42cc-b025-c0441d212068
|
6
|
Appendix 14 b: Uganda Road Fund (URF)
(Kms) = . 32, Periodic maintenance Planned Actual.Annual Expenditure = 0. 32, Periodic maintenance Planned Actual.Expenditure = . 32, Periodic maintenance Planned Actual.Expenditure = . , Entity Name = . , Routine Manual Maintenance.Planne d Length (Kms) = . , Routine Manual Maintenance.Actual length (Kms) = 0. , Routine Manual Maintenance.Planned Annual Expenditure = . , Routine Manual Maintenance.Actual Expenditure = . , Routine Mechanized Maintenance.Planne d Length (Kms) = 51.9. , 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 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) = 26.4. , Routine Mechanized Maintenance.Planned Annual Expenditure = . , Routine Mechanized Maintenance.Actual Expenditure = . , Periodic maintenance Planned Actual.Planned Length
|
e7f4ec4a-2dbd-4036-807b-fd0e9f488ec4
|
6
|
4.5.2.2 Inspection of Uganda Road Fund activities
Inspections were carried out on the October 2023 to verify the extent of achievement of planned activities on a sample of four roads, below is a summary of my findings and details of which are provided in the table attached; 12th
Routine mechanised maintenance of Kinuka - Bwamiramira-Kacebebe 10.Skms, Total expenditu re (UGX) 'M = 35,000,000. Routine mechanised maintenance of Kinuka - Bwamiramira-Kacebebe 10.Skms, Pictorial evidence = . Routine mechanised maintenance of Kinuka - Bwamiramira-Kacebebe 10.Skms, Summary of findings (Time, Quality, Quantity, Cost and Functionality) = At the time of inspection the road works were completed but bushy. Routine mechanised maintenance of Kinuka - Bwamiramira-Kacebebe 10.Skms, Audit conclusion = The quality of the road was satisfactory but bushy needs clearing. Emergency Maintenance of Kyeshama- Kyempiri - Kyemamba, Total expenditu re (UGX) 'M = 90,000,000. Emergency Maintenance of Kyeshama- Kyempiri - Kyemamba, Pictorial evidence = . Emergency Maintenance of Kyeshama- Kyempiri - Kyemamba, Summary of findings (Time, Quality, Quantity, Cost and Functionality) = At the time of inspection; works were substantially completed but bushy. Emergency Maintenance of Kyeshama- Kyempiri - Kyemamba, Audit conclusion = The quality of the road was satisfactory. Routine mechanized maintenance of Dezirranta Kabatema Kikasa, Total expenditu re (UGX) 'M = 36,000,000. Routine mechanized maintenance of Dezirranta Kabatema Kikasa, Pictorial evidence = . Routine mechanized maintenance of Dezirranta Kabatema Kikasa, Summary of findings (Time, Quality, Quantity, Cost and Functionality) = At the time of inspection, works were completed. Routine mechanized maintenance of Dezirranta Kabatema Kikasa, Audit conclusion = The quality of the road was satisfactory
|
12df18d6-e242-469e-9fcc-b2ad9e0fec0b
|
6
|
Appendix 14 a: Uganda Road Fund (URF)
the HLG = 168,040,299. 41, Budget (HLG roads) = 319,804,000. 41, Variance = 151,763,701. 41, % performance = 53%. 42, Entity Name = Kumi DLG. 42, Total amount received = 340,670,714. 42, Amount transferred to LLGS = 48,678,744. 42, Retained at the HLG = 291,991,970. 42, Budget (HLG roads) = 555,701,892. 42, Variance = 263,709,922. 42, % performance = 53%. 43, Entity Name = Kumi MC. 43, Total amount received = 262,813,204. 43, Amount transferred to LLGS = 0. 43, Retained at the HLG = 262,813,204. 43, Budget (HLG roads) = 376,832,336. 43, Variance = 114,019,132. 43, % performance = 70%. 44, Entity Name = Kyegegwa DLG. 44, Total amount received = 305,905,886. 44, Amount transferred to LLGS = 119741701. 44, Retained at the HLG = 186,164,185. 44, Budget (HLG roads) = 354,296,695. 44, Variance = 168,132,510. 44, % performance = 53%. 45, Entity Name = Kyenjojo DLG. 45, Total amount received = 655,459,000. 45, Amount transferred to LLGS = 358,566,020. 45, Retained at the HLG = 296,892,980. 45, Budget (HLG roads) = 565,029,847. 45, Variance = 268,136,867. 45, % performance = 53%. 46, Entity Name = Kyotera DLG. 46, Total amount received = 1,294,908,115. 46, Amount transferred to LLGS = 1,039,408,115. 46, Retained at the HLG = 255,500,000. 46, Budget (HLG roads) = 487,513,000. 46, Variance = 232,013,000. 46, %
|
695e993c-783c-4911-a060-4268fbbdb68b
|
6
|
5.4.3 District road network
Source: URF Budgeting Guidelines for FY 2021-22
For the year under review, Namutumba District did not plan to implement periodic maintenance. Given the funding with indicative figures for the year 2021/22 of UGX. 371,095,587, it will take the district many years to restore poor roads to a good motorable condition.
There is a risk of implementation of sub-standard works with a limited lifespan in a bid to work on more kilometres than budgeted given the limited resources which may affect service delivery.
The Accounting Officer attributed this to inadequate funds released to the district. He further explained that he had lobbied for resources from Various Ministries.
I await the outcome of the Accounting Officer's effort.
|
b354b6e7-d8eb-4be2-8622-be174a351f1c
|
6
|
9.2 Status of implementation of road activities
Len = 175,913,00 0. , Act ual gth (Km ) = 51.8 9. , Varianc e Length (Km) = 132.27. , Expendit ure Amount (UGX) =
Failure to provide for headwalls on culvert lines negatively affects their functionality and durability of the culverts. On the other hand failure to manually maintain the roads are making them almost impassable as two vehicles cannot bypass each other.
The Accounting Officer indicated that headwall and wing wall construction requires specialised staff which is not in the district labour structure which makes the operation of acquiring those materials and labour under force account implementation method complex.
23
He further indicated that as a result the District resorted to execution Headwall construction works using a service provider who handles a cluster of these works on different roads at ago. The Accounting Officer specified that headwall construction for the named roads will be undertaken in next financial year.
The Accounting Officer noted the observation and stated that culvert head walls will be provided in the subsequent scope of works.
I advised the Accounting Officer to ensure that the culvert headwalls are always provided for through the scope of works and continuous follow-up should be made to URF to release funds as per district work plan for implementation of all planned activities.
|
ff8ffead-4427-4485-9bd8-11727b75dc59
|
6
|
ANNEXURE II: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS
and all used for maintaining 209.9 Km implying a shortfall of UGX.18,564,000 which affected implementation of 51.5Km of roads = The entity also did not submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. 08., = KABALE DLG Opinion Unqualified. 08., Q2, Q3, Q4 after the deadline given for submission A total of 261.4km at an estimated cost of UGX.94,152,000 was planned to be undertaken, I noted that UGX.75,588,000 was received and all used for maintaining 209.9 Km implying a shortfall of UGX.18,564,000 which affected implementation of 51.5Km of roads = I noted that the wage and Pension Pay roll of UGX.23,557,107,073 constituted 49.6% of the District's budget for 2020/2021 of UGX.47,484,993,193,
|
73026f9f-d4ab-4300-bcc2-96304d3f1707
|
6
|
4.3.1 Funding for road activities under URF
The District received UGX.276,150,182 from Uganda Road Fund and transferred UGX.77,387,884 to its Town councils and sub counties. The balance of UGX.198,762,298 was to be utilized on District Roads.
A review of the District work plans revealed that UGX.333,344,000 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below.
I noted that the district did not receive all its budget funds. Out of the total budget, only UGX.198,762,298 (59.6%) was received resulting into a shortfall of UGX.134,581,702 (40.4%) as indicated in the table below.
18
Routine Manual Maintenance, Planned Annual Expenditure = 44,000,000. Routine Manual Maintenance, Actual Expenditure = -. Routine Manual Maintenance, Variance Expenditure = 44,000,000. Routine Mechanized Maintenance, Planned Annual Expenditure = 126,000,000. Routine Mechanized Maintenance, Actual Expenditure = 85,512,298. Routine Mechanized Maintenance, Variance Expenditure = 40,487,702. Periodic Maintenance, Planned Annual Expenditure = 30,000,000. Periodic Maintenance, Actual Expenditure = 30,000,000. Periodic Maintenance, Variance Expenditure = 0. Operational cost, Planned Annual Expenditure = 83,344,000. Operational cost, Actual Expenditure = 33,250,000. Operational cost, Variance Expenditure = 50,094,000. Emergency funds, Planned Annual Expenditure = 50,000,000. Emergency funds, Actual Expenditure = 50,000,000. Emergency funds, Variance Expenditure = 0. Total, Planned Annual Expenditure = 333,344,000. Total, Actual Expenditure = 198,762,298. Total, Variance Expenditure = 134,581,702
|
6d5abcef-4ca8-4d14-bd88-524f81eeec0b
|
6
|
5.3.1 Funding for road activities under URF
Failure to implement the planned scope. Mechanical imprest, Plan.Planned Length (KM) = . Mechanical imprest, Plan.Planned Amount (UGX. '000') = 42,112. Mechanical imprest, Actual length treated = . Mechanical imprest, Actual Amount (UGX. '000') = 54,815. Mechanical imprest, Variance.Variance KM = . Mechanical imprest, Variance.Variance Amount (UGX. '000') = (12,702). Mechanical imprest, Audit finding. = Un authorized excess expenditure. Operational costs, Plan.Planned Length (KM) = . Operational costs, Plan.Planned Amount (UGX. '000') = 45,297. Operational costs, Actual length treated = . Operational costs, Actual Amount (UGX. '000') = 46,578. Operational costs, Variance.Variance KM = -. Operational costs, Variance.Variance Amount (UGX. '000') = (1,281). Operational costs, Audit finding. = Un authorized excess. Total, Plan.Planned Length (KM) = 243. Total, Plan.Planned Amount (UGX. '000') = 344,122. Total, Actual length treated = 158. Total, Actual Amount (UGX. '000') = 276,958. Total, Variance.Variance KM = 86. Total, Variance.Variance Amount (UGX. '000') = 63,135. Total, Audit finding. =
The Accounting Officer explained that the variance is due to budget cuts by MoFED and the council repurposed 50million from manual routine maintenance funds to Routine machine maintenance because most roads had deteriorated beyond manual maintenance, which accounts for excess expenditure.
|
f07d04c4-eb6e-480f-8999-7228aeb8fd91
|
6
|
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.
Butambala DLG received UGX1,500,000,000, out of UGX.1,500,000,000 budgeted to the implement the following key activities;
Road, Activity = rehabilitation/Periodic. Road, Planned target (km) = 10. Road, Budget amount = 827,422,000. Road upgrade/Routine mechansied road, Activity = maintenance. Road upgrade/Routine mechansied road, Planned target (km) = 55. Road upgrade/Routine mechansied road, Budget amount = 486,961,000. Swamp filling and raising, Activity = . Swamp filling and raising, Planned target (km) = 3.7. Swamp filling and raising, Budget amount = 185,617,000. Total, Activity = . Total, Planned target (km) = 68.7. Total, Budget amount = 1,500,000,000
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;
|
42a5dcf8-5310-40a1-8c58-bbbded999941
|
6
|
4.5.2 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 and Routine Mechanized Maintenance road works totaling to 190.9 km at cost of
28
UGX.464,805,000, however, 216.4 km (113%) were undertaken at a cost UGX.302,083,560 (65%) as indicated in the table below;
Source: URF work plan and quarterly performance reports
|
c7d51384-0f39-4afc-b7b6-28a8ca1a7405
|
6
|
4.0 Uganda Road Fund (URF)
Safety_and _Environment, Planned Annual Expenditure (UGX) = . Safety_and _Environment, Actual Expenditure (UGX) = . Safety_and _Environment, Variance Expenditure (UGX) = . Equipment repairs, Planned Annual Expenditure (UGX) = 40,647,654. Equipment repairs, Actual Expenditure (UGX) = 40,629,150. Equipment repairs, Variance Expenditure (UGX) = 18,504. District road_committee operations, Planned Annual Expenditure (UGX) = 4,000,000. District road_committee operations, Actual Expenditure (UGX) = 1,000,000. District road_committee operations, Variance Expenditure (UGX) = 3,000,000. Supervision/Administration costs, Planned Annual Expenditure (UGX) = 13,600,000. Supervision/Administration costs, Actual Expenditure (UGX) = 13,600,000. Supervision/Administration costs, Variance Expenditure (UGX) = . Total, Planned Annual Expenditure (UGX) = 296,882,706. Total, Actual Expenditure (UGX) = 296,864,420. Total, Variance Expenditure (UGX) = 18,286
|
74eab13a-1246-4f52-b204-733f1254fccd
|
6
|
a) Other service delivery areas RTI and URF
I sampled one (1) activity under RTI and URF with a total expenditure of UGX.64,361,800. The significant findings are provided in the table below.
1 Integrat ed Transpo rt Infrastru cture, Activity details = Alenga- Kungu (spot graveling) 3km. 1 Integrat ed Transpo rt Infrastru cture, Total expendit ure (UGX) 'Bns = 64,361,80 0. 1 Integrat ed Transpo rt Infrastru cture, Pictorial evidence = . 1 Integrat ed Transpo rt Infrastru cture, Summary of findings (Time, Quality, Quantity, Cost and Functionality) = Swamp raising not adequately done at 4.8 km from kungu junction. 1 Integrat ed Transpo rt Infrastru cture, Manage ment Respons e = Funds insufficien t. 1 Integrat ed Transpo rt Infrastru cture, Recomme ndation = Allocate funds to improve on the road
The Accounting Officer attributed it to inadequate funding and explained that funds had been allocated to improve the road status for Alenga-Kungu.
|
7d37e3bf-4968-42ff-a516-7556c34025cc
|
6
|
3.7.2.2 Status of implementation of road activities
A review of URF annual work plan and the annual performance report (fourth quarter performance report) revealed that the District planned to undertake routine manual maintenance in 4 quarters, mechanized maintenance and culvert installation on road works totalling to 256 km at cost of UGX.598,607,900. however, routine manual maintenance in 3 quarters, mechanized maintenance on 256 km road network and installation of 1 line of culvert were undertaken at a cost of UGX.450,129,294 (75%) as indicated in the table below;#
33
Source: URF work plan and quarterly performance reports
|
eee3c04d-67c4-4186-bc69-01df97161dfa
|
6
|
Appendix 5 (a): service delivery under URF inspections.
1., Program me = Integrated Transport Infrastruct ure And Services. 1., Activity details = Mechanized maintenance of 9.2km of Burema- Kanyungusi road. 1., Total expenditu re (UGX'000 ) = 19,003.70. 1., Summary findings Quality, Cost Functionality) = Pothole Grading, gravelling Drainage works were done as per the work plan.. 1., of (Time, Quantity, and = patching, Spot and. 1., Audit conclusion = The planned activities were implemented. However, the entity needs to plan for roadsides maintenance especially clearing of. , Program me = . , Activity details = Mechanized maintenance of 15.6km of Nyakatunguru - Bihomborwa- Nyanga- Nkunda. , Total expenditu re (UGX'000 ) = 46,524.00. , Summary findings Quality, Cost Functionality) = Pothole Grading, gravelling Drainage works were done as per the work plan.. , of (Time, Quantity, and = patching, Spot and. , Audit conclusion = The planned activities were implemented. However, the entity needs to plan for roadsides maintenance especially clearing of bushes by road gangs.. , Program me = Infrastruct ure And Services. , Activity details = Mechanized maintenance of 24.5Kms Rutenga- Kinaba- Kiziba- Mpungu. , Total expenditu re (UGX'000 ) = 30,651.00. , Summary findings Quality, Cost Functionality) = Pothole Grading, gravelling Drainage works were done as per the work plan.. , of (Time, Quantity, and = patching, Spot and. , Audit conclusion = The planned activities were implemented. However, the entity needs to plan for roadsides maintenance especially clearing of bushes by road gangs.. , Program me = Infrastruct ure And Services. , Activity details = Mechanized maintenance of 14.6km of Bugongi - Nyamirama. , Total expenditu re (UGX'000 ) = 30,750.00. , Summary findings Quality, Cost
|
29044e18-ca73-411d-af7c-ee6968c0f056
|
6
|
a) Budget performance
A total of UGX.55.1bn was budgeted to cater 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 Districts received UGX.55.3bn resulting into an excess of UGX. 0.16bn. The excess constituted 0.3% of the budgeted amount.
|
157d0c86-0662-46e7-8a70-a7b280c8cc58
|
6
|
1.7.1 Service Delivery under Uganda Road Fund(URF)
I sampled two (2) out of ten (10) activities with a total expenditure of UGX. 226,000,000
The significant findings are provided in the table below.
6
1., Progra mme = Integrat ed Transpo rt Infrastru cture And Services. 1., Activity details = Periodic Maintenan ce of km on Iriiri- Napak Road. 1., Total expenditure (UGX) = 148,000,000. 1., Pictorial evidence = . 1., Summary of findings (Time, Quality, Quantity, Cost and Functionali = ty) At the time of inspection on 06/10/2023, the road works were still on-going yet according to the department. 1., Audit conclusi on = There was delay in completio n of works, which resulted in delayed. 1., Manageme nt Response = The Accounting Officer attributed this to breakdown of Equipment specifically the grader. 2, Progra mme = . 2, Activity details = Labour based maintenan ce of 2 roads. 2, Total expenditure (UGX) = 78,000,000. 2, Pictorial evidence = . 2, Summary of findings (Time, Quality, Quantity, Cost and Functionali = At the time of inspection, works were fully completed and the road was motorable. 2, Audit conclusi on = The quality of the road was satisfacto ry.. 2, Manageme nt Response =
|
ef4c1361-e0d9-403b-9292-4bd157a9f928
|
6
|
5.5.1 URF Funding and Expenditure
1, Category = Manual routine Road Maintenance( Road gangs). 1, Planned Length (KM) = 133.86 Km. 1, Planned Annual Expenditure = 100,000,000. 1, Actual length (KM) = 125.51 Km. 1, Actual Expenditure = 87,537,250. 1, Variance (KM) = 8.35km. 1, Variance Expenditure = 12,462,750. 2, Category = Mechanized routine. 2, Planned Length (KM) = 65.20km. 2, Planned Annual Expenditure = 193,200,000. 2, Actual length (KM) = 65.20km. 2, Actual Expenditure = 193,200,000. 2, Variance (KM) = 0. 2, Variance Expenditure = 0. 3, Category = Periodic Maintenance. 3, Planned Length (KM) = 16.22km. 3, Planned Annual Expenditure = 152,028,660. 3, Actual length (KM) = 10.22km. 3, Actual Expenditure = 96,068,000. 3, Variance (KM) = 0. 3, Variance Expenditure = 55,960,660. 4, Category = Operational costs. 4, Planned Length (KM) = -. 4, Planned Annual Expenditure = 119,355,580. 4, Actual length (KM) = -. 4, Actual Expenditure = 97,254,621. 4, Variance (KM) = -. 4, Variance Expenditure = 22,100,959. 5, Category = Transfers to lower local governments. 5, Planned Length (KM) = -. 5, Planned Annual Expenditure = 198,687,520. 5, Actual length (KM) = -. 5, Actual Expenditure = 188,281,860. 5, Variance (KM) = -. 5, Variance Expenditure = 10,405,660. , Category = TOTAL. , Planned Length (KM) = 215.28km. , Planned Annual Expenditure = 763,271,760. , Actual length
|
dd06456b-c522-4709-8e1d-cedd5b0baad1
|
6
|
4.2 Routine Manual Maintenance
A total of 98 Km at an estimated cost of UGX.42,213,000 were planned to be undertaken however , only 25.6Km were undertaken with an expenditure of UGX.9,971,286.
Inspection of road works revealed the following;
Emin Pasha road had overgrown bushes that needed to be slashed and were affecting visibility of drivers which could lead to accidents
The roads were maintained Twice in the financial year .
This was attributed to inadequate funding.
Failure to continously maintain the roads as had been planned exposes the roads to the risk of damage during the rainy season leading to loss of value in the funds already spent:.
The Accounting Officer attirbuted this to budget cuts and further stated that had engage URF for more funding however all this was futile. they
|
62fefc19-e2f9-4795-b81c-c0560c30462d
|
6
|
4.6.2.2 Allocation of operational and capital expenses
Section 2.3 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 provides that operational expenses shall not exceed 4% of the overall Grant budget. This implies that 96% of the grant budget must be project capitalised expenditure.
The District allocated 68% to infrastructure projects instead of a minimum of 96% leading to under allocation by UGX.196,000,000 (28%) while operational expenses were over allocated by UGX.196,000,000 (28%). Details are in table below.
31
Infrastructure Projects Minimum 96%, Threshold as per the guidelines. = . Infrastructure Projects Minimum 96%, Actual percentage (budget). = 68%. Infrastructure Projects Minimum 96%, Approved budget (UGX). = 476,886,055. Infrastructure Projects Minimum 96%, Variance (A-B). = 28% Under Allocation. Infrastructure Projects Minimum 96%, Audit remark. = . Maximum 4%, Threshold as per the guidelines. = 32%. Maximum 4%, Actual percentage (budget). = . Maximum 4%, Approved budget (UGX). = 223,113,945. Maximum 4%, Variance (A-B). = 28% Over Allocation. Maximum 4%, Audit remark. = operational expenses. Total, Threshold as per the guidelines. = . Total, Actual percentage (budget). = 100%. Total, Approved budget (UGX). = 700,000,000. Total, Variance (A-B). = . Total, Audit remark. =
As a result, less kilometres of road network was maintained thus affecting mobility of citizens and goods.
The Accounting explained that permission was sought from the Ministry of Works and Transport in a letter referenced TRP241/299/01 and dated 1 st September 2022 to use Force on Account. This meant that the breakdown rate for our machines would be higher hence the need for more operational funds.
|
fbe4ebc4-3bbb-4a68-ae8d-dc3f78568f52
|
6
|
a) Maintenance of district and zonal road equipment
I carried out inspection of the regional mechanical workshops and established that 23 Districts' road equipment, especially Motor graders remained in the Workshops'
3 Outputs not implementedAll the activities within the output not implemented at all
4
yards for more than a year without repair with some having been grounded since 2016.
This has affected the maintenance of roads in the affected districts.
The Accounting Officer explained that the Regional Workshops received only UGX.10,492,000,000 as operational funding against an actual requirement of UGX.45,000,000,000 thereby not able to carry out all the necessary repairs.
I advised the Accounting Officer to lobby the responsible authorities and have the road equipment maintenance budget improved.
|
5b3607d1-5a73-439a-9378-d12225efad37
|
6
|
5.5 SERVICE DELIVERY UNDER URF AND DDEG 5.5.1 IMPLEMENTATION OF UGANDA ROAD FUND
A total of UGX. 530,105,000 was budgeted to cater 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 district received UGX. 434,289,000 (82%) resulting into a deficit of UGX. 95,816,000 (18%)
This leads to failure to implement planned for road activities on time.
The Accounting Officer attributed this shortfall to constrain in amount released by ministry of finance during the financial year, however in the current financial year, cabinet directed ministry of finance and economic development to allocate to each district UGX. 1,000,000,000 to supplement the road fund budget and so far the district has received UGX. 500,000,000.
The Accounting Officer to continue engaging MOFPED and URF to ensure the required amount is released for proper implementation of road activities.
|
0b42b02f-7a97-4484-acbc-146f154dcff2
|
6
|
1.7.1 Service_Delivery under RTI_URE_and OPM Fund
I sampled one (1) output with three (3) activities with a total expenditure of UGX.663,501,000. The significant findings are provided in the table below;
1, Program me = Integrated Transport Infrastruct ure and Services. 1, Activity details = Periodic maintenance of kalipa - Aturigalin road (6KM). 1, Sour ce of fund = URF. 1, Total expenditure (UGX) = 122,000,000. 1, Pictorial evidence = At the time inspection, was put on hold. 1, Summary of Audit findings conclusion (Time, Quality, Quantity, Cost and Functionality) of = There was work delay in completion of works, which resulted in delayed service. 1, Management Response = The team from RDC's office halted the work and has now been subjected to police investigation.. , Program me = . , Activity details = Low cost seal construction of 0.6Km of Kaberamaido Kalaki road. , Sour ce of fund = RTI. , Total expenditure (UGX) = 241,501,000. , Pictorial evidence = Completed. , Summary of Audit findings conclusion (Time, Quality, Quantity, Cost and Functionality) of = delivery Work was completed with offshoots fully opened.. , Management Response = Completed. , Program me = . , Activity details = Rehabilitation of
|
5b2785b1-d091-4a27-9e36-35c6e670ebfb
|
6
|
3.7.3 Inspection of roads
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 motor able condition; the district would require UGX.5,209,885,000 as presented in the table below. good
, Unit cost as per URF budgeting guidelines (UGX) B = 15650,000. , Total (UGX) C=(A*B) = . , ideal = . , amount = . , required = 332.9
|
ceb46042-59d1-4fd4-b11b-07ad05cd54b6
|
6
|
9.1 Funding for road activities under URF
The District received UGX.251,898,601 from Uganda Road Fund and transferred UGX.35,185,601 to its Town councils and sub counties. The balance of UGX.216,713,000 was to be utilized on District Roads.
Regulation 18 (3) of Local Government Financial Accounting and Regulations, 2007 states that the budget estimates shall be based on the objectives to be achieved for the financial year and during implementation efforts shall be made to achieve the agreed Objectives or targets, as the Programme of the District.
The District budgeted UGX.452,981,732 for road maintenance and received UGX.216,713,000 (47.8%) leading to an underfunding of UGX.236,268,732 (52.2%).
|
4fa06a77-12cf-43d0-a6a1-07dd8205c8e4
|
6
|
3.5.2 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 and Periodic Maintenance of road works totalling to 835 km at cost of UGX.1,294,768000, however, only 135 km (16%) were undertaken at a cost UGX.1,195,592,000.
According to my inspection carried out on 16th November , 2023 and progressive performance reports, I have observed the following;
, Progra mme = Integrat ed transpor and infrsdtru cture & services.. , Activity details = . , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionality) = Broken culvert along mutukula ~Nanvunana road. , Accounting Officer's response = Heavy traffic loads from sugarcane trucks. Wing walls to reinforce the roads will be constructed in future.. , Progra mme = . , Activity details = Low cost sealing of Kiroba Kitayibwa road. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionality) = Kiroba- Kitayibwa sugar factory road. Drainage channel needs to be covered for. , Accounting Officer's response = Engaging URF for more funds to cover the drainage for easy access. , Progra mme = . , Activity details = Mutukula - Nanvunana. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionality) = residential homes along the road. Drainage channel needs desilting. , Accounting Officer's response = Engaging URF for more funds to cater for routine maintenance works such as desilting installed culverts.
The Accounting Officer should prioritize the routine manual maintenance in the subsequent financial years to have the drainage channels desilted.
|
f21fc032-2a66-4907-9646-325481055f96
|
6
|
9.3 Grounded vehicles
The UPF strategic policing plan 2020/2021-2024/25 indicates that UPF has a total of 7,502 fleet constituting of 805 pick-up trucks, 260 saloon cars, 71 station wagons, 31 ambulances, eight buses, 18 Omnibuses, 75 specialized vehicles, 19 construction
23
equipment, 20 hydra foam machines, 100 tricycles, 5,850 motorcycles, 53 boats, three helicopters, one fixed-wing aircraft and 20 donkeys.
I reviewed the status report on the police fleet for the financial year ended 2022/2023 and noted that 153 vehicles and 815 motorcycles were grounded.
Most vehicles are grounded due to the absence of spare parts, and some are not in repairable condition. Additionally, vehicles that are decommissioned are not disposedoff, further contributing to this problem.
The grounded vehicles exacerbate the already limited number of police operational vehicles.
The Accounting Officer explained that two technical teams were constituted to carryout inspection of the fleet in all the regions. Reports are being compiled and the fleet which are beyond economic repair will be included on the list for disposal. Those that can be recovered will be catered for in a phased manner due to insufficient funds allocated for maintenance.
|
144a4a0b-3874-480d-9dc8-a5d85e4bfabd
|
6
|
No Observation
Routine and mechanized road maintenance. Monitoring of government programs. Following up on UWEP recovery.. , 2 = Total 806,209,199 Routine and mechanized road maintenance. Monitoring of government programs. Following up on UWEP recovery.. , 3 = Total 806,209,199 Routine and mechanized road maintenance. Monitoring of government programs. Following up on UWEP recovery.. , 4 = Total 806,209,199 Routine and mechanized road maintenance. Monitoring of government programs. Following up on UWEP recovery.. , 5 = Total 806,209,199 Routine and mechanized road maintenance. Monitoring of government programs. Following up on UWEP recovery.. , 6 = Total 806,209,199 Routine and mechanized road maintenance. Monitoring of government programs. Following up on UWEP recovery.. , 7 = Total 806,209,199 Routine and mechanized road maintenance. Monitoring of government programs. Following up on UWEP recovery.. , 8 = Total 806,209,199
|
0d169dc3-73c6-426e-bb5c-88c9ad78885e
|
6
|
1.7.2 Funding for road activities under URF
Mechanized Maintenance, 1 = 31,777,287. Mechanized Maintenance, 2 = 0. Mechanized Maintenance, 3 = 31,777,287. Mechanized Maintenance, 4 = 2 0%. Periodic maintenance, 1 = 229,000,000. Periodic maintenance, 2 = 193,955,000. Periodic maintenance, 3 = 35,045,000 85%. Periodic maintenance, 4 = 3. Operational Expenses, 1 = 36,600,000. Operational Expenses, 2 = 73,343,000. Operational Expenses, 3 = (36,743,000) 200%. Operational Expenses, 4 = 4. Sub Total, 1 = 320,877,287. Sub Total, 2 = 279,888,000. Sub Total, 3 = 40,989,287. Sub Total, 4 = . Transfers to Other Local governments, 1 = 163,367,713. Transfers to Other Local governments, 2 = 150,766,601. Transfers to Other Local governments, 3 = 12,601,112. Transfers to Other Local governments, 4 = 5 92%. GRAND TOTAL, 1 = 484,245,000. GRAND TOTAL, 2 = 428,782,679. GRAND TOTAL, 3 = 55,462,321. GRAND TOTAL, 4 = 88.5%
The failure to fully fund the budget resulted into failure to implement planned activities as below
hanized maintenance Mec, Description = Grading and spot graveling of Cholicholi road. hanized maintenance Mec, Budgeted Amount '000' = 13,500,000. hanized maintenance Mec, Description = Construction of a drift and graveling on Lorengecora - Namendera Road. hanized maintenance Mec, Budgeted Amount '000' = 33,000,000. , Description = TOTAL. , Budgeted Amount '000' = 46,500,000
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 rolled over to the next financial year.
|
84214472-ad57-43cf-af29-9e60c9984023
|
6
|
3.5.1 Funding for road activities under URE
I reviewed the approved/revised URF budget allocation for the Financial Year 2022/2023 and noted that Kamuli District had an approved budget of UGX.1,580,406,832. The District received UGX.1,277,969,236 (81%) leaving a balance of UGX. 302,437,596. (19%).
was spent leaving a balance of UGX.20,376,653 (2%) as shown in the table below;
Routine maintenance, Planned Annual Expenditure (UGX) A = 249,022,000. Routine maintenance, Warrants (UGX) B = . Routine maintenance, Actual Expenditure (UGX) C = . Routine maintenance, %Variance Expenditure (UGX) B = 0. Routine maintenance, = . Periodic Maintenance, Planned Annual Expenditure (UGX) A = 1,234,968,832. Periodic Maintenance, Warrants (UGX) B = 1,215,969,236. Periodic Maintenance, Actual Expenditure (UGX) C = 1,195,592,583. Periodic Maintenance, %Variance Expenditure (UGX) B = 98%. Periodic Maintenance, =
Road repairs, 1 = Equipment. Road repairs, 2 = 80,945,000 62,000,000. Road repairs, 3 = 62,000,000. Road repairs, 4 = 1009. Staff training, 1 = 15,471,000. Staff training, 2 = . Staff training, 3 = . Staff training, 4 = . Total for District, 1 = 1,580,406,832. Total for District, 2 = 1,277,969,236. Total for District, 3 = 1,257,592,583. Total for District, 4 = 98%
The failure to fully fund the budget resulted into failure to implement planned activities such as routine Mechanized maintenance on road.
The Accounting Officer should continue liaising with the Uganda Road Fund to ensure funding is secured for planned road activities.
|
b14d4578-205b-4b0a-8f0d-74621ff442cb
|
6
|
1.7.1 Service delivery under URF
I sampled three (3) out of seven (7) activities with a total expenditure of UGX.353, 917,000. The significant findings are provided in the table below.
aInteg 1 rated Trans port Infras tructu re And Servi ces, Activity details = Kayenje- Busengerwa Road 4kms. aInteg 1 rated Trans port Infras tructu re And Servi ces, Total expendi ture (UGX) = 60,600,0 00. aInteg 1 rated Trans port Infras tructu re And Servi ces, Summary of findings (Time, Quality, Quantity, Cost and Functionali ty) = · Bushy road due to absence of road gangs. Road works executed as planned. One line of culvert was installed.. aInteg 1 rated Trans port Infras tructu re And Servi ces, Audit conclusi on = · Road works executed as planned. aInteg 1 rated Trans port Infras tructu re And Servi ces, Manage ment Respons e = Bushy road as a result of heavy rains and flooding, as well as absence of road workers whose contract expired and not. Rwabatwa Road 8kms, Activity details = Busaru Market-. Rwabatwa Road 8kms, Total expendi ture (UGX) = . Rwabatwa Road 8kms, Summary of findings (Time, Quality, Quantity, Cost and Functionali ty) = ·Bushy roads due to absence of road gangs. Thr ee lines of culverts installed. On e culvert blocked on Ngite Bridge due to heavy rainfall.. Rwabatwa Road 8kms, Audit conclusi on = Road works executed as planned but bushes need to be trimmed.. Rwabatwa Road 8kms, Manage ment Respons e = Planned scope of works was complete d. Bushy road as a result of heavy rains and flooding, as well as absence of road workers whose contract expired and not renewed due to
10
|
c9bcd0e4-ed55-4e0e-aa57-b05841dc2b2b
|
6
|
Appendix 2: Budget Performance on URF
Routine Manual Maintenance, Plan ned Outp ut/Q uant ity A = 47. Routine Manual Maintenance, Actu al Outp ut/Q uant ity B = 47. Routine Manual Maintenance, Vari ance Outp ut/ quan tity C=( A-B) = -. Routine Manual Maintenance, Amount Budgeted (UGX) D = 290,600,000. Routine Manual Maintenance, Amount Released (UGX) E = 113,600,00 0. Routine Manual Maintenance, Amount spent (UGX) F = 113,600,000. Routine Manual Maintenance, Variance (UGX) G=(D-E) = 177,000,000. Routine Manual Maintenance, Mana geme nt expla natio n = . Routine Manual Maintenance, Audit Remarks (for material outputs provide verification results) including photographi c evidence where possible = Management did not provide explanation
|
9b63ce1b-a686-432b-920b-0e097f1535fe
|
6
|
3.0 Management of the Ministry's fleet
2017 /18, Vehicle Mainte nance Budget (A) = 565,000 ,000. 2017 /18, Did the entity have a vehicle mainten ance work plan for the FY (YES/N O) = Yes. 2017 /18, No. of operati onal entity motor Vehicl es (B) = 281. 2017 /18, No. of operati onal entity motor cycles = 19. 2017 /18, Amount spent (C) = 400,269, 640. 2017 /18, Average spendin g per vehicle (C/B) = 1,424,44 7.12. 2017 /18, Varianc e (A-C) = 164,730, 360. 2018 /19, Vehicle Mainte nance Budget (A) = 613,000 ,000. 2018 /19, Did the entity have a vehicle mainten ance work plan for the FY (YES/N O) = Yes. 2018 /19, No. of operati onal entity motor Vehicl es (B) = 302. 2018 /19, No. of operati onal entity motor cycles = 23. 2018 /19, Amount spent (C) = 437,350, 000. 2018 /19, Average spendin g per vehicle (C/B) = 1,448,17 8.81. 2018 /19, Varianc e (A-C) = 175,650, 000. 2019 /20, Vehicle Mainte nance Budget (A) = 1,714,0. 2019 /20, Did the entity have a vehicle mainten ance work plan for the FY (YES/N O) = Yes. 2019 /20, No. of operati onal entity motor Vehicl es (B) = 340. 2019 /20, No. of operati onal entity motor cycles = 29. 2019 /20, Amount spent (C) = 210,947, 750. 2019 /20, Average spendin g per vehicle (C/B) = 620,434. 56. 2019 /20, Varianc e (A-C) = 1,503,05 2,250. Tota ls, Vehicle Mainte nance Budget (A) = 00,000 2,892, 000,00. Tota ls, Did the entity have a vehicle mainten ance
|
88757129-4d2d-4653-8731-0e6190985ae0
|
6
|
below
SN, 1 = Category. SN, 2 = Planned Annual Expenditure. SN, 3 = Actual Expenditure. SN, 4 = Variance in Expenditure. SN, 5 = Percentage funding. , 1 = Routine Manual Maintenance. , 2 = 23,500,000. , 3 = 12,590,000. , 4 = 10,910,000. , 5 =
2, 1 = Mechanizad Maintenance. 2, 2 = 31,777,287. 2, 3 = . 2, 4 = 31,777,287. 2, 5 = 0%. 3, 1 = Periodic maintenance. 3, 2 = 229,000,000. 3, 3 = 193,955,000. 3, 4 = 35,045,000. 3, 5 = . Operational Expenses, 1 = . Operational Expenses, 2 = 36,600,000. Operational Expenses, 3 = 73,343,000. Operational Expenses, 4 = (36,743,000). Operational Expenses, 5 = 2009. , 1 = . , 2 = 320,877,287. , 3 = 279,888,000. , 4 = 40,989,287. , 5 = . 5 Transfers, 1 = to Other Local governments. 5 Transfers, 2 = 163,367,713. 5 Transfers, 3 = 150,766,601. 5 Transfers, 4 = 12,601,112. 5 Transfers, 5 = 92%. , 1 = GRAND TOTAL. , 2 = 484,245,000. , 3 = 428,782,679. , 4 = 55,462,321. , 5 = 88.5%
The failure into failure to implement planned activities as below
Mechanized maintenance, Description = Grading and spot graveling of Cholicholi road. Mechanized maintenance, Budgeted Amount 000' = 13,500,000. Mechanized maintenance, Description = Construction of a drift and graveling on Lorengecora Namendera Road. Mechanized maintenance, Budgeted Amount 000' = 33,000,000. , Description = TOTAL. , Budgeted Amount 000' = 46,500,000
|
58374d20-a0ea-427b-8356-a4b9adc88178
|
6
|
3.7.1 Funding and expenditure of road fund activities
A total of UGX 85,118,798,101 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance, mechanical imprest, administration and emergency activities in 84 Local Governments using Road gangs and the Force on Account mechanism.
It was noted that out of UGX.86,231,873,402 that was received by 84 Local Governments, UGX.85,436,866,110 (99%) was utilised resulting into under absorption of UGX.795,007,292 (1%). This affected the implementation of some the planned road works.
The performance per category of works undertaken is shown in the table below;
Table 24: Showing performance per category of works
|
f4980389-802d-449a-9fbd-edf89cfd8f17
|
6
|
4.9.1 Implementation of URF Activities
I noted that the District budgeted to receive UGX. 603,017,900 (Excluding funds to be transferred to LLGs) from Uganda Road Fund for maintenance of 66kms (Routine Mechanised Maintenance), 225kms (Routine Manual Maintenance) and none (periodic Maintenance) of District roads, and UGX. 559,457,932 (93%) was received and was utilised on maintenance of 56kms (Routine Mechanised), 162kms (Routine Manual Maintenance) and None kms (periodic Maintenance) of roads. The entity also received emergency funds worth UGX 40,000,000 from URF to work on RutoomaKashare-Mutonto Roads (11.5kms) purchase 6 lines of Armuco steel culverts and 4 lines of 900 diameter and 4 lines of 600 diameter concrete culverts on selected roads, Entity further received UGX 88,179,000 for equipment repairs, District Road Committee Operations and supervision/ Administration costs Appendix 9 refers.
From the performance review above, there was an overall budget shortfall of UGX 74,127,000 and as a result, 73KMs of roads were not maintained as planned.
|
3b9aa141-f3e2-4924-bc48-eece676a2da8
|
6
|
1.7.1 Service Delivery under URF and PHC Development
I sampled two (2) out of nine (9) activities with a total expenditure of UGX 0.169 Bn. The significant findings are provided in the table below.
1., Progra mme = Integrat ed Transpor t Infrastru cture And Services. 1., Activity details = Bukara- Kinyamp anika - Rwagim ba road 11.2Km. 1., Source of funds = URF. 1., Total expenditur e (UGX) = 26,000,000. 1., Summary of findings (Time, Quality, Quantity, Cost and Function = At the time of inspection November 2023, grass had grown on the sides of the road.. 1., Audit conclusion = There was a need for the district to carryout routine manual maintenan ce to protect this. 1., Management Response = The Accounting Officer attributed this to budget cuts and a case in point, the roads budget was cut from UGX.
9
|
94ec98e1-cbd0-453a-9b6c-d0a80e8e8bdc
|
6
|
b) Status of implementation of road activities
Source: URF work plan and quarterly performance reports
According to my inspection carried and progressive performance reports, I have observed the following;
29 LGs planned to maintain 6,597 km under routine manual maintenance at a cost of UGX.3.287Bn however only 3,997km (61%) were maintained at cost UGX.2.369Bn (72%).
32 LGs planned to maintain 2,075 km under routine mechanised maintenance at a cost of UGX.7.930Bn, however only 1,601 km (77%) were maintained at cost UGX.6.428Bn (81%).
14 LGs planned to maintain 322 km under periodic maintenance at a cost of UGX.6.587Bn, however only 86 km (27%) were maintained at cost UGX.4.672Bn (71%).
The Accounting Officer attributed this to budget cuts and late release of funds. They further explained that the inadequate and unmaintained road construction equipment hindered the road coverage maintenance.
|
012daa48-f2ed-47c0-a837-2021fc0bddbc
|
6
|
Appendix 14 b: Uganda Road Fund (URF)
Expenditure = 38,269,081. 17, Routine Mechanized Maintenance.Planne d Length (Kms) = 19.2. 17, Routine Mechanized Maintenance.Actual length (Kms) = 12.5. 17, Routine Mechanized Maintenance.Planned Annual Expenditure = 72,259,090. 17, Routine Mechanized Maintenance.Actual Expenditure = 48,259,090. 17, Periodic maintenance Planned Actual.Planned Length (Kms) = 4. 17, Periodic maintenance Planned Actual.Actual length (Kms) = 0. 17, Periodic maintenance Planned Actual.Annual Expenditure = 40,000,000. 17, Periodic maintenance Planned Actual.Expenditure = 0. 17, Periodic maintenance Planned Actual.Expenditure = 0. 18, Entity Name = Entebbe MC. 18, Routine Manual Maintenance.Planne d Length (Kms) = 36.81. 18, Routine Manual Maintenance.Actual length (Kms) = 36.81. 18, Routine Manual Maintenance.Planned Annual Expenditure = 156,339,000. 18, Routine Manual Maintenance.Actual Expenditure = 172,103,000. 18, Routine Mechanized Maintenance.Planne d Length (Kms) = 1,649. 18, Routine Mechanized Maintenance.Actual length (Kms) = 1,710. 18, Routine Mechanized Maintenance.Planned Annual Expenditure = 129,680,000. 18, Routine Mechanized Maintenance.Actual Expenditure = 123,690,000. 18, Periodic maintenance Planned Actual.Planned Length (Kms) = 1.7. 18, Periodic maintenance Planned Actual.Actual length (Kms) = 1.1. 18, Periodic maintenance Planned Actual.Annual Expenditure = 916,180,000. 18, Periodic maintenance Planned Actual.Expenditure = 496,431,000. 18, Periodic maintenance Planned Actual.Expenditure = 496,431,000. 19, Entity Name = Fort Portal City. 19, Routine Manual Maintenance.Planne d Length
|
5dc1839e-6bc0-4d44-a492-12f13d82dede
|
6
|
4.5.2 Failure by District roads committee to sit regularly
It was observed that the Roads committee sat three times against the required four times per financial year as guided by Uganda Road Fund guidelines.
Lack of regular committee meetings leads to poor implementation of projects as the oversight role of monitoring is not active throughout the year.
The Accounting Officer explained that last Financial Year DRC had only three (3) out of four (4) mandatory sittings due to funding gap to facilitate the DRC members.
|
7aec73be-e60c-4e8b-a2e1-fd5c8f3f690d
|
6
|
4.5.2 Status of implementation of road activities
Source: URF work plan and quarterly performance reports
Routine Manual, Planned Length (KM) = 240.980. Routine Manual, Planned Annual Expenditure = 45,600,000. Routine Manual, Actual length (KM) = 240.980. Routine Manual, Actual Expenditure = 24,400,000. Maintenance Routine Mechanized Maintenance, Planned Length (KM) = 5.0. Maintenance Routine Mechanized Maintenance, Planned Annual Expenditure = 61,612,000. Maintenance Routine Mechanized Maintenance, Actual length (KM) = 5.0. Maintenance Routine Mechanized Maintenance, Actual Expenditure = 79,414,570. 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) = 245.98. Total distance, Planned Annual Expenditure = 107,212,000. Total distance, Actual length (KM) = 245.98. Total distance, Actual Expenditure = 103,814,570
|
5bb885ad-cc81-4009-81c5-1f9f7a6bc0ff
|
6
|
2.2.1 Routine Manual Maintenance
A total of 322.6 kms at an estimated cost of UGX.98, 175,796 was planned to be undertaken. However, audit revealed that 303kms were actually undertaken at a cost of UGX.63,756,444 leading to a shortfall of 19.6km in length and an unspent balance of UGX.17,955,276 (18%).
On inspection, it was observed that all the planned roads were worked on other than Awac - Paibona Road (19.6Km). The Acting District Engineer explained that the road was in a very poor state that could not be handled by Road Gangs and the District roads committee (DRC) decided to rollover the road to be maintained in F/Y 2018/19 under periodic mechanised maintenance.
I advised the Accounting Officer to always ensure proper planning to ensure effective service delivery.
|
26e377d0-f04e-49cd-87c7-29c8d63bfc11
|
6
|
4.4.1 Under funding of URF Projects
Regulation 18 (3) of Local Government Financial Accounting and Regulations, 2007 states that the budget estimates shall be based on the objectives to be achieved for the financial year and implementation efforts shall be made to achieve the agreed Objectives or targets, as the Programme of the district. during
The District budgeted for UGX.1,104,359,263 it received UGX.821,059,975 (74.3%) leading to an underfunding of UGX.283,299,288 (25.7%) .
Failure to receive all budgeted funds negatively affected implementation of the following activities;
Headwalls were not constructed on end to end culvert tunnels.
Maintenance of the plants was inadequate; subsequently the road works on Bumamgi njoga 7km and Bbeta ssenero 5 km were affected.
was sent to URF for the underfunding. However , the unfunded activities had been integrated in the work plan of FY 2023/2024.
|
ed5b209b-b2af-4916-b914-22f112d7f880
|
6
|
3.5 Iransitional Road Rehabilitation Grant (URF)
amount = 72,933,870. 5, Actual spent = 71,763,000. 5, Implem entatio period = Q384
, 1 = Mango- Wesunire. , 2 = Routine mechanised maintenance Sensitization meeting, bush clearing, unblocking existing culvert lines, excavation of offshoots, procure and install 48 concrete culverts
|
b6daccb1-8c94-49be-a5eb-a27e4b2243cb
|
6
|
District's plan for the_USMID-AF Program Activities
Table_showing USMID_critical projects_identified but_not_includedin_the district work plans[budgets
Grant SRHD, Type of Planned Expenditure (UGXA = . 1,157,354,000, Type of Planned Expenditure (UGXA = Lot 1 Under 5 markets Restaurants and non-food item lockups. scoped out from the BOQS Resource Canters external works scoped out(Chain link) from the BOQS, Type of Planned Expenditure (UGXA = were 1,181,283,000. Lot 2 Yoyo Imvepi road, Type of Planned Expenditure (UGXA = 9230,000,000. Locomgo Kale Road 2Okm and Construction of Kochi bridge, Type of Planned Expenditure (UGXA = 7,661,000,000. Barakala East Koka Road 20km, Type of Planned Expenditure (UGXA = 1734,840,766. Yoyo Kombge_Road 7 8km, Type of Planned Expenditure (UGXA = 1625,377,448. Yoyo Dradranga Road 4km, Type of Planned Expenditure (UGXA = 740,075,647. Total, Type of Planned Expenditure (UGXA =
|
c1db4e44-f713-4733-aa97-3618b2625629
|
6
|
4.5.2.2 Funding and absorption of Education Development grant
Table 21; Cost of TDG-Road activities
Road rehabilitation, Planned Length (KM) = 37.1. Road rehabilitation, Planned Annual Expenditure = 400,000,000. Road rehabilitation, Actual length (KM) = 37.1. Road rehabilitation, Actual Expenditure = 400,000,000. Road upgrade, Planned Length (KM) = 0. Road upgrade, Planned Annual Expenditure = 0. Road upgrade, Actual length (KM) = 0. Road upgrade, Actual Expenditure = 0. Total distance, Planned Length (KM) = 37.1. Total distance, Planned Annual Expenditure = 400,000,000. Total distance, Actual length (KM) = 37.1. Total distance, Actual Expenditure = 400,000,000
|
66709af0-a9a9-4055-ae12-850b1ceb2824
|
6
|
5.4.2 Inadequate road equipment
Details of the road equipment held by Namutumba district
Iganga in 2006. , Status = repairs. , Estimat ed annual repair costs (UGX Millions ) 35 = . , Audit remarks = District has operated machine for 16 years. It is due for disposal
|
a4a60e0f-b915-4eab-a545-4a1d6b167183
|
6
|
3.7.1 Funding for road activities under URE
Routine Manual Maintenance, Planned Annual Expenditure = 203,937,013. Routine Manual Maintenance, Actual Expenditure = 164,718,262. Routine Manual Maintenance, Variance Expenditure = 39,218,751. Routine Mechanized Maintenance, Planned Annual Expenditure = 134,915,200. Routine Mechanized Maintenance, Actual Expenditure = 134,915,200. Routine Mechanized Maintenance, Variance Expenditure = . Periodic Maintenance, Planned Annual Expenditure = . Periodic Maintenance, Actual Expenditure = . Periodic Maintenance, Variance Expenditure = . Bridges, Planned Annual Expenditure = . Bridges, Actual Expenditure = . Bridges, Variance Expenditure = . Other Structures (Culvert Installation), Planned Annual Expenditure = 12,055,000. Other Structures (Culvert Installation), Actual Expenditure = . Other Structures (Culvert Installation), Variance Expenditure = 12,055,000. Bridges (bridge rehabilitation), Planned Annual Expenditure = . Bridges (bridge rehabilitation), Actual Expenditure = . Bridges (bridge rehabilitation), Variance Expenditure = . Sensitization meeting on environment, HIVIAIDS, Planned Annual Expenditure = . Sensitization meeting on environment, HIVIAIDS, Actual Expenditure = . Sensitization meeting on environment, HIVIAIDS, Variance Expenditure = . Adrics, Planned Annual Expenditure = 8,598,000. Adrics, Actual Expenditure = 8,598,000. Adrics, Variance Expenditure = . Safety_ and_Environment, Planned Annual Expenditure = 0. Safety_ and_Environment, Actual Expenditure = 0. Safety_ and_Environment, Variance Expenditure = . Equipment repairs, Planned Annual Expenditure = . Equipment repairs, Actual Expenditure = 53,730,000. Equipment repairs, Variance Expenditure =
|
dfe2d581-59ef-4e21-aa42-c8293f67283f
|
6
|
2.2.2 Routine Mechanised Maintenance
A total of 35kms at an estimated cost of UGX.193,274,030 was planned to be undertaken . However, audit revealed that 35kms were actually undertaken at a cost of UGX.231,000,000 i.e. 119.5% above the budget Thus UGX.32,800,000 spent above the budget on the same road distance.
|
64313b4a-d0d0-48cc-bff3-801b1d8de6fc
|
6
|
9.2 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 184.16km at cost of UGX.359,964,365, however, only 51.89 km (28.2%) were undertaken at a cost of UGX.175,913,000 (48.9%) as indicated in the table below and details in Appendix 15
|
499ff09d-9b58-402d-a3e9-024ade971ab6
|
6
|
1.1.6 Service Delivery under URF
1., Progra mme = Integrat ed Transpor t Infrastru cture And Services. 1., Activity details = Mechanized Routine Mechanized Maintenanc e of Kimuli- Tunyi- Buwokadal a road (8km) at a cost of UGX. 6,000,000. 1., Source of funds = UR. 1., Total expendit ure = 5,988,400.. 1., Pictorial evidence = . 1., Summary of findings = The works which involved shaping, grading and compacting were completed; The works were completed; however, drainage channels were over grown with bushes.. 1., Audit conclusion = The quality of the road was satisfactory. There is likelihood that the investment made in opening and maintaining those roads over the years would be lost if there are. 1., Managemen t Response = The Accounting Officer revealed that the District has done some lobbying through the District works committee and that funds have been availed during the financial. , Progra mme = Integrat ed Transpor t Infrastru cture And Services. , Activity details = Mechanized Maintenanc e of. , Source of funds = URF. , Total expendit ure = 6,000,000. , Pictorial evidence = . , Summary of findings = The works were completed; however, road side drainage was over grown with bushes. The road lacked good. , Audit conclusion = The quality of the road was not satisfactory. There is likelihood that the investment made in opening and. , Managemen t Response = road works.. , Progra mme = Integrat ed Transpor t Infrastru cture And Services. , Activity details = Mechanized Maintenanc e of Nana- namudong o (3km). , Source of funds = URF. , Total expendit ure = 17,400,00 0.. , Pictorial evidence = . , Summary of findings = The works were The works were completed; however, drainage. , Audit conclusion = The quality of the road was not satisfactory. There is. , Managemen t Response = Managemen t noted the observations .
8
|
a5fbb85d-7dfb-48d6-968d-4b7398c5a5ed
|
6
|
2.1.16 Management of the Government of Uganda's fleet
d) I noted that 33 of the selected entities holding a total of 4,979 vehicles spent UGX.123.4bn on vehicle maintenance, and had an increment of 35.3% of the average total maintenance costs per vehicle over the 3 year period. The increasing maintenance costs were attributed to the ageing fleet. For example, 1,794 vehicles (55%) out of 3,234 vehicles held by 27 entities had exceeded the recommended 5 years useful life or had their mileage above the recommended 250,000km.
I have advised that there is need for Government, to undertake a comprehensive review of the current public service vehicle standardization guidelines with a view of enhancing efficiency.
|
659101f6-3888-425d-936f-ef51f2301871
|
6
|
4.5.1 URF Funding and Expenditure
(KM) = 10.6km. , Variance Expenditure = 60,886,000
The underfunding led to a reduction in the scope and quality of works done by the works department. Out of 308km of road network planned to be implemented in the FY, only 297.4km of road network were implemented giving a variance of 10.6km unimplemented.
This was attributed to budget cuts from Uganda Road Fund yet the district must ensure that all planned road works are implemented.
The Accounting Officer acknowledged the finding and stated that non receipt of 100% as per the approved budget/work plan affected the planned scope of works.
|
d72ef342-88ee-4631-ac48-d3e0c56eecc4
|
6
|
a) Funding for road activities under URE
ANNUAL EXPENDITURE UGX) = 231,188,016. TRANSFERS TO OTHER GOVERNMENT UNITS(SUB - COUNTIES), ACTUAL EXPENDITURE (UGX) = 215,856,323. TRANSFERS TO OTHER GOVERNMENT UNITS(SUB - COUNTIES), VARIANCE EXPENDITURE (UGX) = -15,331,693. TOTAL INCLUDING S/C TRANSFERS, PLANNED ANNUAL EXPENDITURE UGX) = 529,299,808. TOTAL INCLUDING S/C TRANSFERS, ACTUAL EXPENDITURE (UGX) = 474,519,128. TOTAL INCLUDING S/C TRANSFERS, VARIANCE EXPENDITURE (UGX) = -54,780,680
The failure to fully fund failure to implement planned activities such as installation of culverts at Bukadde (lusampa) swamp and routine Mechanized maintenance on Kiroba-Kunyiro road.
with other funding sources to complete the roads works.
The Accounting Officer should liaise with the Uganda Road Fund to ensure funding is secured for planned road activities.
|
081f3e13-91b1-4a73-a589-5eb1cfdb7bd0
|
6
|
4.7.2 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 and Routine Mechanized Maintenance road works on 190km at UGX. 254,188,000, however, only 127.51km (67%) were undertaken at a cost UGX. 214,020,387 (84%) as indicated in the table below;
Routine Manual Maintenance, Planned Length (KM) = 171. Routine Manual Maintenance, Planned Annual Expenditure = 99,188,000. Routine Manual Maintenance, Actual length (KM) = 120.51. Routine Manual Maintenance, Actual Expenditure = 214,020,387. Routine Mechanized Maintenance, Planned Length (KM) = 19. Routine Mechanized Maintenance, Planned Annual Expenditure = 155,000,000. Routine Mechanized Maintenance, Actual length (KM) = . Routine Mechanized Maintenance, Actual Expenditure = 7. 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) = 190. Total distance, Planned Annual Expenditure = 254,188,000. Total distance, Actual length (KM) = 127.51. Total distance, Actual Expenditure = 214,020,387
Source: URF work plan and quarterly performance reports
According to my inspection carried out on September 29 th , 2023 and review of progressive performance reports, I observed the following;
The District planned to maintain 190km under routine manual and routine mechanized maintenance at a cost of UGX. 254,188,000 however, only 127.51km were maintained at a cost of UGX. 214,020,387.
This was attributed to budget cuts and unfavourable weather conditions to execute the works.
There was no budget provision for Periodic maintenance despite need for maintenance on a number of roads.
|
987e6103-192a-49f6-9d28-7b0d87dfa5bc
|
6
|
4.5.2 Status of implementation of road activities
According to my inspection carried out on 21 st September, 2023 and review of progressive performance reports, I observed the following;
The district planned to maintain 240.980 km under routine manual maintenance at a cost of UGX. 45,600,000 and 240.98km were maintained at a cost of UGX. 24,400,000.
The district also planned to maintain 5.0km under routine mechanised maintenance at a cost of UGX. 61,612,000. However, UGX. 79,414,570 was spent on the same planned length of 5.0km leading to an over expenditure of UGX. 17,802,570.
There was no budget provision for Periodic maintenance despite need for maintenance on a number of roads.
33
There is a risk that the roads will deteriorate further, hence affecting access to service delivery centres like Schools, Hospitals and Markets.
Accounting Officer explained that UGX. 24,400,000 spent on the 240.980km under routine manual maintenance instead of UGX. 45,600,000 because there was a budget cut by Uganda Road Fund. In addition, due to lack of funding by Ministry of works and Transport and Uganda Road Fund, no periodic maintenance was done.
Inspection of some of the roads sampled revealed the following as illustrated in the table below;
|
3d055050-bfc2-4214-8b85-f318afd95146
|
6
|
1.6.1 Service Delivery under URF
I sampled two (2) activities with a total expenditure of UGX 0.092 Bn. The significant findings are provided in the table below.
7
, Programm e = Integrated Transport Infrastructur e And Services. , Activity details = Mechanized maintenance of 7 km of Kamutumi- Kyegaike- Rwentamag a-Barwenda road. , Source of funds = URF. , Total expendit ure (UGX) = 0.028. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionalit = y) At the time of inspection, road works were substantially complete however bush clearing was. , Audit conclusion = Complete works. , Programm e = . , Activity details = Mechanized maintenance of 28 km of Migongwe Migamba- Rwentuha road. , Source of funds = URF. , Total expendit ure (UGX) = 0.064. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionalit = At the time of inspection, works were substantially complete.. , Audit conclusion = Complete works. , Programm e = . , Activity details = . , Source of funds = . , Total expendit ure (UGX) = 0.092. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionalit = . , Audit conclusion =
|
bfd7cfef-eb79-46fc-9a05-5f6f9ea0f3ad
|
6
|
a) Funding for road activities under URE
ROUTINE MECHANISED MAINTENANCE, PLANNED ANNUAL EXPENDITURE UGX) = 122,104,000. ROUTINE MECHANISED MAINTENANCE, ACTUAL EXPENDITURE (UGX) = 175,205,972. ROUTINE MECHANISED MAINTENANCE, VARIANCE EXPENDITURE (UGX) = 53,101,972. BRIDGES & CULVERTS, PLANNED ANNUAL EXPENDITURE UGX) = 86,307,647. BRIDGES & CULVERTS, ACTUAL EXPENDITURE (UGX) = . BRIDGES & CULVERTS, VARIANCE EXPENDITURE (UGX) = 86,307,647. PERIODIC MAINTENANCE, PLANNED ANNUAL EXPENDITURE UGX) = 0. PERIODIC MAINTENANCE, ACTUAL EXPENDITURE (UGX) = . PERIODIC MAINTENANCE, VARIANCE EXPENDITURE (UGX) = . ROAD EQUIPMENT REPAIRS, PLANNED ANNUAL EXPENDITURE UGX) = 44,716,798. ROAD EQUIPMENT REPAIRS, ACTUAL EXPENDITURE (UGX) = 37,407,258. ROAD EQUIPMENT REPAIRS, VARIANCE EXPENDITURE (UGX) = -7,309,540. SUPERVISION/ADMINISTRATIVE COSTS, PLANNED ANNUAL EXPENDITURE UGX) = 44,983,347. SUPERVISION/ADMINISTRATIVE COSTS, ACTUAL EXPENDITURE (UGX) = 46,049,575. SUPERVISION/ADMINISTRATIVE COSTS, VARIANCE EXPENDITURE (UGX) = 1,066,228. TOTAL FOR DISTRICT, PLANNED ANNUAL EXPENDITURE UGX) = 298,111,792. TOTAL FOR DISTRICT, ACTUAL EXPENDITURE (UGX) = 258,662,805. TOTAL FOR DISTRICT, VARIANCE EXPENDITURE (UGX) = 39,448,987. TRANSFERS TO OTHER GOVERNMENT UNITS(SUB - COUNTIES), PLANNED
|
795683d2-77e0-4ef8-b502-e95f1547772d
|
6
|
4.5.1 URF Funding and Expenditure
1., Category = Manual routine Road Maintenance -Unpaved roads. 1., Planned Length (KM) = 242. 1., Planned Annual Expenditure = 107,619,000. 1., Actual length (KM) = 242. 1., Actual Expenditure = 95,681,000. 1., Variance (KM) = -. 1., Variance Expenditure = 11,938,000. 2., Category = Mechanized routine. 2., Planned Length (KM) = 52. 2., Planned Annual Expenditure = 78,000,000. 2., Actual length (KM) = 46.8. 2., Actual Expenditure = 54,518,000. 2., Variance (KM) = 5.2. 2., Variance Expenditure = 23,482,000. 3., Category = Periodic Maintenance. 3., Planned Length (KM) = 14. 3., Planned Annual Expenditure = 202,505,000. 3., Actual length (KM) = 8.6. 3., Actual Expenditure = 194,871,000. 3., Variance (KM) = 5.4. 3., Variance Expenditure = 7,634,000. 4., Category = Other qualifying works. 4., Planned Length (KM) = -. 4., Planned Annual Expenditure = 70,800,000. 4., Actual length (KM) = -. 4., Actual Expenditure = 52,968,000. 4., Variance (KM) = -. 4., Variance Expenditure = 17,832,000. 5., Category = Transfers to lower local governments. 5., Planned Length (KM) = -. 5., Planned Annual Expenditure = 309,654,113. 5., Actual length (KM) = -. 5., Actual Expenditure = 309,654,113. 5., Variance (KM) = -. 5., Variance Expenditure = -. , Category = Total. , Planned Length (KM) = 308km. , Planned Annual Expenditure = 768,578,113. , Actual length (KM) = 297.4km. , Actual Expenditure = 707,692,113. , Variance
|
6627ed63-685e-44c5-bfd0-05d1f614c5d9
|
6
|
i. Review of the implementation of Grant activities
The Transitional Road Rehabilitation Grant implementation guidelines of 2022/23 require that;
The set implementation timelines should be followed strictly and requires funds to be available by 1 st October during commencement of works.
The use of force account during implementation of transitional grant projects is prohibited.
Technical team of the implementing entity should conduct tests of materials and works to ensure quality and compliance to standards and specifications.
I reviewed the implementation of the Grant activities and noted the following;
I noted that District planned to rehabilitate community access roads totalling to 20kms at cost of UGX. 300,000,000. All the 20kms (100%) were rehabilitated however installation of Culverts was not done at the time of audit as indicated in the table below;
Road rehabilitation Road and, Planned target (km) = 20. Road rehabilitation Road and, Budget amount = 300,000,000. Road rehabilitation Road and, Actual (km) = 20. Road rehabilitation Road and, Actual Expenditure = 270,000,000. of Ngugo - Bituntu, Planned target (km) = . of Ngugo - Bituntu, Budget amount = . of Ngugo - Bituntu, Actual (km) = . of Ngugo - Bituntu, Actual Expenditure = . Rukandage Karangara, Planned target (km) = -. Rukandage Karangara, Budget amount = . Rukandage Karangara, Actual (km) = . Rukandage Karangara, Actual Expenditure = . Bugamba, Planned target (km) = -. Bugamba, Budget amount = . Bugamba, Actual (km) = . Bugamba, Actual Expenditure = . Total, Planned target (km) = 20. Total, Budget amount = 300,000,000. Total, Actual (km) = 20. Total, Actual Expenditure = 270,000,000
Source: TRRG work plan and quarterly performance reports
|
71fe37e6-8a7a-4213-8846-a72a5eee3be2
|
6
|
3.3.1 URF Releases and Expenditure
Routine manual maintenance, Planned Length (KM) = 294.3. Routine manual maintenance, Planned Annual Expenditure (UGX) = 127,767,960. Routine manual maintenance, Actu al lengt h (KM) = 24. Routine manual maintenance, Actual Expenditure ( UGX) = 14,291,000. Routine manual maintenance, Varian ce (KM) = 0.3 27. Routine manual maintenance, Variance Expenditure (UGX) = 113,476,960. Routine mechanised maintenance, Planned Length (KM) = 169.6. Routine mechanised maintenance, Planned Annual Expenditure (UGX) = 373,965,223. Routine mechanised maintenance, Actu al lengt h (KM) = 113.9. Routine mechanised maintenance, Actual Expenditure ( UGX) = 244,686,680. Routine mechanised maintenance, Varian ce (KM) = 55.7. Routine mechanised maintenance, Variance Expenditure (UGX) = 129,278,543. Periodic Maintenance, Planned Length (KM) = . Periodic Maintenance, Planned Annual Expenditure (UGX) = . Periodic Maintenance, Actu al lengt h (KM) = 13.5. Periodic Maintenance, Actual Expenditure ( UGX) = 90,623,200. Periodic Maintenance, Varian ce (KM) = 3.5 1. Periodic Maintenance, Variance Expenditure (UGX) = . Other, Planned Length (KM) = 2. Other, Planned Annual Expenditure (UGX) = 128,260,000. Other, Actu al lengt h (KM) = 2. Other, Actual Expenditure ( UGX) = 72,829,000. Other, Varian ce (KM) = 0. Other, Variance Expenditure (UGX) = (90,623,200)
|
a074b1b0-acd1-4eba-b0ba-1bbff3ea27c5
|
6
|
1.7.1 Service delivery under URF
I sampled two (2) out of seven (7) activities with a total expenditure of UGX.561, 007,638. The significant findings are provided in the table below.
, Progr amme = a 1 Integr ated Trans port Infrast ructur e And. , Activity details = Routine manual maintenance of district roads. , Source of funds = GOU. , Total expenditure (UGX) = 60,000,000. , Pictorial evidence = . , Summary findings (Time, Quality, Quantity, Cost and Functionality) = ·Grading and graveling was done planned. ·Side drains were not opened.. , of Audit conclusion = as Side drains were not opened.. , = We g government programs as required. , Managemen t Response = shall continue implementin. , Progr amme = Servic es. , Activity details = Periodic maintenance of district roads. Butunduzi- Kanyinya (8.8km), Nyarukoma- Kyakatwire (4.5 km),. , Source of funds = GOU. , Total expenditure (UGX) = 63,000,000. , Pictorial evidence = . , Summary findings (Time, Quality, Quantity, Cost and Functionality) = ·Grading and gravelling was done as planned. ·Side drains were not opened. , of Audit conclusion = The quality of the road was not satisfact ory given that cracks. , = The affected roads.. , Managemen t Response = rains the
9
|
b8ceda36-6e14-4042-a689-d8e1f5599281
|
6
|
1.7.2 Service Delivery under Uqanda Road Fund
I sampled three (3) out of ten (10) with a total expenditure of UGX.75,760,230. The significant findings are provided in in the table below;
|
645e7275-4749-4aa6-b940-b5f991313da9
|
6
|
3.7.3 Inspection of roads
Source: URF Budgeting Guidelines for FY 2020-21
Given the current funding of UGX.299,633,462, towards roads maintenance it will take the district years to restore poor roads to a motor able condition. good many
There is a risk of implementation of sub-standard works with a limited lifespan in a bid to work on more kilometres than budgeted given the limited resources which may affect service delivery .
The Accounting Officer explained that it is at the discretion of URF to send a particular amount of funds to the District. The District then uses whatever is released to do road works.
|
3f047509-c009-4317-b6ed-46a75a4f50ce
|
6
|
1.7.1 Service Delivery under URF and DDEG
However, it. , Prog = . , Activity details = Rehabili tation Kaptok woi. , Source of = URF. , Total expenditure = 38,143,725. , Pictorial evidence of = . , Summary = constructio n was well done. , Audit = The quality of the bridge was satisfactory. , conclusion Response Management = the roads. Management noted the observations.. 2., Prog = Huma n Capit al Devel opme nt. 2., Activity details = Renovat ion of Kapsind a sub county offices. 2., Source of = DDEG. 2., Total expenditure = 32,770,264. 2., Pictorial evidence of = . 2., Summary = The renovation was well completed within the contract period. 2., Audit = Quality of work was Satisfactor y. 2., conclusion Response Management = Management noted the observations.. , Prog = . , Activity details = Total. , Source of = . , Total expenditure = 97,792,389. , Pictorial evidence of = . , Summary = . , Audit = . , conclusion Response Management =
There is likelihood that the investment made in opening and maintaining those roads over the years would be lost if there are not periodically maintained.
10
The Accounting Officer explained that this was due to the heavy and continuous rains which led to silting of the drainage channels and thereafter led to the growth of grass.
However, it was revealed that road Gangs have been engaged to work on the roads.
The Accounting Officer was advised to expedite the completion of all projects.
|
867125d1-f688-431b-9be4-cad3a9c789eb
|
6
|
4.7.2 Status of implementation of road activities
Table showing status of road maintenance
1, Activity details = Mechanized maintenanc e of 3 km of Usuk- Ongongoja road. 1, Total expenditure = (UGX) 56,050,000. 1, Observations = -No head wall on culvert lines. -Bushy road sides with some vegetation. -Potholes seen to be developing in some parts of the road. -Poor. 1, Management Response = The construction of headwalls was only done only on the newly installed culverts due to insufficient funds Maintenance of the bushy road sections are set to done under manual maintenance by use of the road gangs to address the grown up vegetation and do pothole filling.. 2, Activity details = Routine mechanized maintenanc e of 7km of Abule- toroma road. 2, Total expenditure = 37,500,000. 2, Observations = wing -Bushy road sides with some vegetation to be gro in the middle of the road. -No head wall. 2, Management Response = The construction of headwalls was only done only on the newly installed culverts due to insufficient funds Maintenance of the bushy road sections are set to done under manual maintenance by use of the road gangs to. 3, Activity details = Manual maintenanc e of 12km of Odotu Ngariam road. 3, Total expenditure = 2,950,000. 3, Observations = ance -No road gangs were employed to continue the mainten works on the road.. 3, Management Response = The District has budgeted for the manual road maintenance of the road this Financial year by use of the road gangs.
|
02a2cc45-3b2f-41eb-9d78-9144f7359277
|
6
|
Appendix 14 a: Uganda Road Fund (URF)
the HLG = 119,333,000. 6, Budget (HLG roads) = 227,111,000. 6, Variance = 107,778,000. 6, % performance = 53%. 7, Entity Name = Buikwe DLG. 7, Total amount received = 1,013,737,880. 7, Amount transferred to LLGS = 695,936,777. 7, Retained at the HLG = 317,801,103. 7, Budget (HLG roads) = 628,820,218. 7, Variance = 311,019,115. 7, % performance = 51%. 8, Entity Name = Bukedea DLG. 8, Total amount received = 345,774,755. 8, Amount transferred to LLGS = 161,699,571. 8, Retained at the HLG = 184,075,184. 8, Budget (HLG roads) = 350,321,032. 8, Variance = 166,245,848. 8, % performance = 53%. 9, Entity Name = Bukomansimbi DLG. 9, Total amount received = 282,957,645. 9, Amount transferred to LLGS = 95,773,000. 9, Retained at the HLG = 187,184,645. 9, Budget (HLG roads) = 356,644,352. 9, Variance = 169,459,707. 9, % performance = 52%. 10, Entity Name = Bukwo DLG. 10, Total amount received = 191,405,988. 10, Amount transferred to LLGS = 69,698,405. 10, Retained at the HLG = 121,707,583. 10, Budget (HLG roads) = 231,391,410. 10, Variance = 109,683,827. 10, % performance = 53%. 11, Entity Name = Bulambuli DLG. 11, Total amount received = 288,278,571. 11, Amount transferred to LLGS = 166,331,220. 11, Retained at the HLG = 121,947,351. 11, Budget (HLG
|
1ac2c1f2-c60a-4b8f-80b7-e48c1e72761e
|
6
|
3.7.2 Status of District Road Network
According to my inspection carried out in September 2023 and progressive performance reports, I have observed the following;
The district planned to maintain 282.8 km under routine manual maintenance at a cost of UGX.203,937,013 . I noted that the district maintained only 182.6 km at cost UGX.164,718,262. This implies 100.2km are in bushy and in bad state.
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.
The district also planned to maintain 50.1 km under routine mechanised maintenance at a cost of UGX.134,915,200. However, all the 50.1 km were maintained at a cost of UGX.134,915,200. The Accounting Officer attributed the underperformance due to budget cuts.
The Accounting Officer should ensure that the roads are routinely maintained to avoid further deterioration and to also liaise with the Uganda Road Fund for increased funding to the sector.
|
342ee774-d5d0-4f32-a68b-0080b777f9fd
|
6
|
4.5.1 Funding for road activities under URF
The District received UGX.373, 970,000 from Uganda Road Fund and transferred UGX.119,134,000 to its Town councils and sub counties. The balance of UGX.254,656,000 was to be utilized on District Roads.
A review of the District work plans revealed that UGX.300,249,000 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below.
I noted that the district did not receive all its budget funds. Out of the total budget, only UGX.254,656,000 (85%) was received resulting into a shortfall of UGX.45,593,000 (15%) as indicated in the table below.
|
01fff1f2-cc71-4c13-beda-22ce1256daac
|
6
|
3.7.1 Funding for road activities under URE
The district received UGX.932,724,596 from Uganda Road Fund and transferred balance of UGX.394,736,462 was to be utilized on District Roads.
review of the district work plans revealed that UGX.454,938,213 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below.
I noted that the district did not receive all its budget funds. Out of the total budget; only UGX.394,736,462 (87%) was received resulting into a shortfall of UGX.60,201,751 (13%) as indicated in the table below.
|
c66dca02-1cba-4842-b73f-7d1c71896f0d
|
6
|
Appendix 14 b: Uganda Road Fund (URF)
= . , 58 = 30.73. , 484,500,000 = 151,367,950. , 390,652,000 = . , 0.5 = . , 0.4 = . , 480,041,000 = . , 299,414,000 = . , 299,414,000 = . , Kira MC = . , 47 = 263.8. , 248,960,000 = . , 195,893,000 66 = . , = . , 58 = . , 484,500,000 = . , 390,652,000 = . , 0.5 = 0. , 0.4 = . , 480,041,000 = . , 299,414,000 = . , 299,414,000 = . 73, Kira MC = . 73, 47 = . 73, 248,960,000 = . 73, 195,893,000 66 = . 73, = . 73, 58 = . 73, 484,500,000 = . 73, 390,652,000 = . 73, 0.5 = . 73, 0.4 = . 73, 480,041,000 = . 73, 299,414,000 = . 73, 299,414,000 = . , Kira MC = . , 47 = . , 248,960,000 = . , 195,893,000 66 = . , = . , 58 = . , 484,500,000 = . , 390,652,000 = . , 0.5 = . , 0.4 = . , 480,041,000 = . , 299,414,000 = 0. , 299,414,000 = . , Kira MC = . , 47 = . , 248,960,000 = 194,807,100. , 195,893,000 66 = . ,
|
46c137df-cb10-41ab-9e82-89acf466dc50
|
6
|
1.7.1 Service Delivery under URF and DDEG
I sampled three (3) activities under URF and DDEG with a total expenditure of UGX.168, 310,066 for physical inspection and assessment of service delivery indicators. A summary of the key observation is in the table below and the details are in Appendix 7.
1., Service delivery Area = Uganda Road Fund. 1., Observation = Roads were graded as per bills of quantities and the culverts were also installed as planned.. 1., Implication = Connectivity and transportation of goods and services eased.. 2., Service delivery Area = DDEG. 2., Observation = Construction works of Phase II of the administration block were done in accordance with the Bills of Quantities. 2., Implication = Service delivery will be improved since officers and clients will have spacious office premises.
|
382828ff-fe90-4b7f-89cb-1bd669c3b20f
|
6
|
Appendix 14 b: Uganda Road Fund (URF)
(Kms) = 91.95. 19, Routine Manual Maintenance.Actual length (Kms) = 91.95. 19, Routine Manual Maintenance.Planned Annual Expenditure = 182,000,000. 19, Routine Manual Maintenance.Actual Expenditure = 172,280,000. 19, Routine Mechanized Maintenance.Planne d Length (Kms) = 64.1. 19, Routine Mechanized Maintenance.Actual length (Kms) = 64.1. 19, Routine Mechanized Maintenance.Planned Annual Expenditure = 118,243,000. 19, Routine Mechanized Maintenance.Actual Expenditure = 117,675,000. 19, Periodic maintenance Planned Actual.Planned Length (Kms) = 4.8. 19, Periodic maintenance Planned Actual.Actual length (Kms) = 1. 19, Periodic maintenance Planned Actual.Annual Expenditure = 435,668,000. 19, Periodic maintenance Planned Actual.Expenditure = 251,219,000. 19, Periodic maintenance Planned Actual.Expenditure = 251,219,000. 20, Entity Name = Gomba DLG. 20, Routine Manual Maintenance.Planne d Length (Kms) = 93.9. 20, Routine Manual Maintenance.Actual length (Kms) = 93.9. 20, Routine Manual Maintenance.Planned Annual Expenditure = 85,000,000. 20, Routine Manual Maintenance.Actual Expenditure = 65,890,000. 20, Routine Mechanized Maintenance.Planne d Length (Kms) = 35. 20, Routine Mechanized Maintenance.Actual length (Kms) = 12.4. 20, Routine Mechanized Maintenance.Planned Annual Expenditure = 241,677,000. 20, Routine Mechanized Maintenance.Actual Expenditure = 86,524,000. 20, Periodic maintenance Planned Actual.Planned Length (Kms) = 0. 20, Periodic maintenance Planned Actual.Actual length (Kms) = 0. 20, Periodic maintenance Planned Actual.Annual Expenditure = 0. 20, Periodic maintenance Planned
|
9c8bfaa1-977e-47b6-9622-c0ae541c8705
|
6
|
1.7.1 Service Delivery under Uganda Road Fund
I sampled three (3) activities under Uganda Road Fund with a total expenditure of UGX. 28,988,000. The significant findings are provided in the table below and in appendix 3.
9
1., Programme = Integrated Transport Infrastructure and Services. 1., Activity details = Mechanized maintenance of 2.0km km of Patto- Kaduwa road. 1., Focu s area = URF. 1., Total expendit ure (UGX) = Cost and y) 8,000,000 At the 24th November 2023, were there absence water hways the sides of the road. This may. 1., Summary of Audit findings (Time, Quality, Quantity, = Functionalit time of inspection works complete but was of channels/pat on. 1., conclusion nt = There was timely completion of works, which resulted in timely service delivery.. 1., Manageme Response = Mechanized maintenance of Patto- Kaduwa road was 6 kms not 2 km, see attached copy of quarter 4 report annual reporting tables. Annex 1. The over. , Programme = . , Activity details = Periodic maintenance of 1.6km Bukimali- Bumansi road. , Focu s area = URF 18,222,00 0. , Total expendit ure (UGX) = At the time of inspection 24th November 2023, works were substantially completed but timber was observed deposited on a section along. , Summary of Audit findings (Time, Quality, Quantity, = the There was timely completion of which resulted timely service delivery. The quality of the road was satisfactory .. , conclusion nt = works, in and. , Manageme Response = We appreciate we maintain the standard
10
|
b1bba775-1f59-4311-b773-48bc64f9b48a
|
6
|
4.1 Implementation of URF projects:
The district planned to maintain 98km under routine manual maintenance at a cost of UGX.42,213,000. I noted that the district maintained 25.6km at a cost UGX.9,971,286.
The district also planned to maintain 73km under routine mechanised maintenance at a cost of UGX.181,200,000. These were all maintained as planned
The Accounting Officer should ensure that the roads are routinely maintained to avoid further deterioration and to also liaise with the Uganda Road Fund for increased funding to the sector
|
a203ca7c-e93c-4110-9a2b-8d8ff5e8a440
|
6
|
Appendix 4 (a): Out-puts without appropriate indicators and targets
Uganda Road Fund, = 260014 -Road Equipm ent and Fleet. Uganda Road Fund, and Services 227001 Travel inland = 227001 Travel inland 228002 Maintenance - Transport Equipment. Uganda Road Fund, = Routine Manual maintenance for 4 cycles on roads (463.7km) Routine mechanized maintenance on roads (70.4km). Uganda Road Fund, = 2. Uganda Road Fund, = Yes. Uganda Road Fund, = Yes. Uganda Road Fund, = Fully quantified. Uganda Road Fund, = Fully quantified. Uganda Road Fund, = 531,694 ,923. , = 260002 -District , Urban and Commu nity Access. , and Services 227001 Travel inland = 227001 Travel inland 228001 Maintenance - Buildings and Structures 228002 Maintenance - Transport Equipment 263402 Transfer to Other Government Unit. , = . , = . , = . , = . , = . , = . , = . , = 000017 - Infrastr ucture Develo. , and Services 227001 Travel inland = 221011 Printing, Stationery, Photocopying and Binding 223005 Electricity 223006 Water 227001 Travel inland. , = . , = . , = . , = . , = . , = . , = . , = Total. , and Services 227001 Travel inland = . , = . , = . , = . , = . , = . , = . , = 5,755,5 64,474
|
52a99770-a640-4ed3-a8e9-f8431d5ad2f4
|
6
|
1.6.1 Service delivery under URF projects.
, Program. = . , Activity details.17 kms = Light grading of Migyina- Kanyeganyegye- Mukombesa- Nkundi road 13 kms. , Source of funds. = URF. , Total expenditure (UGX) 'Bns. = 31,000,000. , Pictorial evidence findings Quality, Cost. = Pothole Grading, gravelling Drainage works were plan.. , Summary Quantity, Functionality). = patching, Spot and done as per the work. , of (Time, and Audit conclusion. = The planned activities were implemented.. , Program. = . , Activity details.17 kms = Swamp filling at Rweibare- Kyarugome swamp. , Source of funds. = URF. , Total expenditure (UGX) 'Bns. = 61,954,000. , Pictorial evidence findings Quality, Cost. = Drainage works, filling, and installation were done as per the work plan.. , Summary Quantity, Functionality). = culverts. , of (Time, and Audit conclusion. = The planned activities were implemented.
|
04ecd617-cd2f-41f2-97bf-9ffbcdd8a268
|
6
|
Appendix 14 b: Uganda Road Fund (URF)
= . , 58 = . , 484,500,000 = . , 390,652,000 = . , 0.5 = . , 0.4 = . , 480,041,000 = . , 299,414,000 = . , 299,414,000 = . , Kira MC = . , 47 = . , 248,960,000 = . , 195,893,000 66 = 175,250,000. , = . , 58 = 703,258,600. , 484,500,000 = . , 390,652,000 = . , 0.5 = . , 0.4 = . , 480,041,000 = . , 299,414,000 = . , 299,414,000 = . , Kira MC = . , 47 = . , 248,960,000 = . , 195,893,000 66 = . , = . , 58 = . , 484,500,000 = . , 390,652,000 = . , 0.5 = 0. , 0.4 = . , 480,041,000 = . , 299,414,000 = . , 299,414,000 =
|
87ed4527-195b-4f3b-8dbf-1dd7c27d44a7
|
6
|
Appendix 5: Implementation of planned Outputs-Fully implemented out-puts
, 0106 Com muni ty acces s & feede roads const ructe d & main taine 2- District , Urban and Comm unity Access Road Mainte nance = . , 0904 - 26000 = . , URF = . , Routine Manual Maintenance = Routine Mechanized Maintenance on. , Number of KMs worked on = Number of KMs worked 30.7. , 377.3 = . , Yes = Yes. , Yes = Yes. , Fully quantif ied = Fully quantif ied. , 1,350 ,665, 000 = . , 450,9 77,10 8 = . , 223 = 30.7. , 154. 3 = 0. , Partia lly imple ment ed = Fully imple ment. , Partially implement ed = Fully implement ed. , 0106 Com muni ty acces s & feede roads const ructe d & main taine 2- District , Urban and Comm unity Access Road Mainte nance = . , 0904 - 26000 = r. , URF = . , Routine Manual Maintenance = Equipment. , Number of KMs worked on = Not indicated N/A. , 377.3 = . , Yes = N/A. , Yes = N/A. , Fully quantif ied = N/A. , 1,350 ,665, 000 = . , 450,9 77,10 8 = . , 223 = N/A. , 154. 3 = N/A. , Partia lly imple ment ed = N/A. , Partially implement ed = . , 0106 Com muni ty acces s & feede roads const ructe d & main taine 2- District , Urban and Comm unity Access Road Mainte nance = d to facilit ate. , 0904 - 26000 = . , URF = . , Routine Manual Maintenance = . , Number of KMs worked
|
4c7c382a-9320-4dd4-9888-dac3b2f2c334
|
6
|
5.4.4 Inspection of the projects
Table below shows roads which were inspected to ascertain the status of work done.
1, Road name = Namutumba-Nabinyonyi. 1, Item description = Routine mechanized. 1, Distance (km) = 4. 1, Quarter implemented = Quarter three. 1, Amount (000) (UGX) = 15,000. 2, Road name = Nsinze-Bukonte. 2, Item description = Routine mechanized. 2, Distance (km) = 7.1. 2, Quarter implemented = Quarter two. 2, Amount (000) (UGX) = 30,167.95. 3, Road name = Nawasagwa-Bugobi-Kyabakaire. 3, Item description = Routine mechanized. 3, Distance (km) = 3.43. 3, Quarter implemented = Quarter three. 3, Amount (000) (UGX) = 19,213.37. 4, Road name = Mazuba-Ivukula-Bugoodo. 4, Item description = Routine mechanized. 4, Distance (km) = 0.2. 4, Quarter implemented = Quarter four. 4, Amount (000) (UGX) = 8,131.88. 5, Road name = Igerera-Mawungwe-Izimba. 5, Item description = Routine mechanized. 5, Distance (km) = 4.5. 5, Quarter implemented = Quarter four. 5, Amount (000) (UGX) = 18,500. 6, Road name = Ivukula-Nangonde. 6, Item description = Routine mechanized. 6, Distance (km) = 11.5. 6, Quarter implemented = Quarter Two. 6, Amount (000) (UGX) = 43,000. , Road name = Total. , Item description = . , Distance (km) = 30.73. , Quarter implemented = . , Amount (000) (UGX) = 134,013.225
|
67d6e3cc-0079-46df-ae7a-85df1c9b4c86
|
6
|
3.7.1 Funding and expenditure of road fund activities
54
i. From the above summary, I noted that Routine Mechanised Maintenance achieved the best results at 101% while Routine Manual Maintenance and Periodic Maintenance performed at 93% and 98% respectively.
ii. Field inspections on 50 of the sampled Local Governments revealed that despite of the URF intervention, the road network was not in a very good state characterised by; Incomplete works on roads, culverts lacking head walls, poor drainage, potholes and gullies on several roads, roads in immotorable state and narrowed carriage way.
The Accounting Officers attributed the shortcoming to budgetary constraints to carry out emergency works fully, heavy rains experienced during the year, poor terrain and nature of the soils.
I advised the Local Governments to engage relevant authorities to ensure increased funding and ensure that all planned works are implemented.
|
e0055f3c-430f-4d32-95c9-4a83375c257d
|
6
|
3.4.2 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 Mechanized Maintenance and Routine Manual Maintenance road works totalling to 622.5km at cost of UGX.404,575,000, however, only 306.9 km (49%) were undertaken at a cost UGX.188,716,000 (46%) as indicated in the table below;
Source: URF work plan and quarterly performance reports
|
8db4cf8c-7e28-48d1-bdc9-bcba90522362
|
6
|
5.3.1 Funding for road activities under URF
A review of the approved District work plans and reports submitted to URF revealed that UGX.596,930,002 was budgeted to cater for operations, routine manual maintenance, routine mechanized maintenance and drainage works on several district roads using force Account mechanism during the financial year.
I noted that out of the budgeted UGX.596,930,002, UGX.533,322,728 was released/ warranted representing 89% budget performance as shown in the table below;
28
596,930,002, Revised = 596,930,002. 596,930,002, Releases = 533,322,728. 596,930,002, Variance = 63,607,274
Out of UGX. 533,322,728 that was received, the District transferred UGX. 252,355,433 (47%) to its lower local governments (one (1) Town council and thirteen (13) sub counties). The balance of UGX. 280,967,295 was utilized on District Roads.
The shortfall in releases affected implementation of planned activities under Routine manual maintenance and drainage works (installation of culverts) as indicated in table below;
|
e5250842-0196-4bb0-8807-06c5b7356d73
|
6
|
4.1.7.1 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 in the Bills of Quantities. The ramps however were not. 2., Implication = The objective of accessibility of the building by Persons With Disabilities will be achieved.. 2., Management Response = Phase 1 is complete and BoQs have been drawn to have the remaining activities under Phase 2 completed in the Financial Year 2023/24.
The Accounting Officer should liaise with URF to provide more funding for road gangs so that the road bushes are adequately cleared.
|
7e828c34-e71e-440a-945e-7fa24a4f95ae
|
6
|
1.1.6 Service Delivery under URF
, Progra mme.Progra mme = . , Activity details. = Total. , Source of funds. = . , Total expendit ure (UGX). = 29,388,400. , Pictorial evidence. = . , Summary of findings.to run in the middle of the road. = . , Audit conclusion.maintaining those roads over the years would be lost if there are not periodically = . , Managemen t Response. =
|
c95f8919-84a8-472a-b596-e45d48b3cc27
|
6
|
4.5.1 Funding of the Uganda Road Fund
The District received UGX. 410,638,176 from Uganda Road Fund and transferred UGX. 108,554,616 to its Town Councils and Sub counties. The balance of UGX. 302,083,560 was to be utilized on District Roads.
A review of the District work plans revealed that UGX. 302,083,560 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below.
I noted that the district did not receive all its budget funds. Out of the total budget of UGX. 356,250,087, only UGX. 302,083,263 (84.8%) was received resulting into a shortfall of UGX. 54,166,824 (15.2%) as indicated in the table below.
Expenditure by category was as indicated in the table below;
Routine Maintenance, Category = Manual. Routine Maintenance, Planned Annual Expenditure = 143,555,000. Routine Maintenance, Actual Expenditure = 137,625,000. Routine Maintenance, Variance Expenditure = 5,930,000. Routine Maintenance, Category = Mechanized. Routine Maintenance, Planned Annual Expenditure = 156,792,000. Routine Maintenance, Actual Expenditure = 154,348,000. Routine Maintenance, Variance Expenditure = 2,444,000. Periodic Maintenance, Category = . Periodic Maintenance, Planned Annual Expenditure = 24,440,000. Periodic Maintenance, Actual Expenditure = 11,280,000. Periodic Maintenance, Variance Expenditure = 13,160,000. Other qualifying works, Category = . Other qualifying works, Planned Annual Expenditure = 140,018,000. Other qualifying works, Actual Expenditure = 114,410,000. Other qualifying works, Variance Expenditure = 25,608,000. Total, Category = . Total, Planned Annual Expenditure = 464,805,000. Total, Actual Expenditure = 417,663,000. Total, Variance Expenditure = 47,142,000
|
6d7ad2c2-0819-4282-9c23-6a7fc958ada5
|
6
|
Appendix 2: Comparison of approved annual budget with outputs - URF
Output/ Quantity = Supervision Reports, Meetings/Works hops, Stationery,. Operational Costs and Supervision, Actual Output/ Quantity = Supervision Reports, Meetings/Workshops, Stationery, Computer repairs/consumables. Operational Costs and Supervision, Annual Budgeted (UGX) = 26,456,000. Operational Costs and Supervision, Amount Released (UGX) = 26,456,000. Operational Costs and Supervision, Amount spent (UGX) = 26,456,000. Operational Costs and Supervision, Management Explanation(particulars of road &Distance) = 7km,Bweza-Dajje 5km Supervision Reports, Meetings/Workshops, Stationery, Computer repairs/consumables. District, Planned Output/ Quantity = 4. District, Actual Output/ Quantity = 4 sittings. District, Annual Budgeted (UGX) = 8,000,000. District, Amount Released (UGX) = 8,000,000. District, Amount spent (UGX) = 8,000,000. District, Management Explanation(particulars of road &Distance) = Reports /Minutes availed
13
|
778863bd-6214-4486-aa1e-6144dcf064ab
|
6
|
b) Status of District Road Network
According to my inspection carried out in November 2023 and progressive performance reports, I observed the following;
The district planned to maintain 113 km under routine manual maintenance at a cost of UGX.114,077,554. I noted that the district maintained 117km at a cost UGX.90,534,275. However, road maintenance works were not done for two quarters i.e. the first quarter and second quarter. This implies that the road network was in a bushy and in bad state for those two quarters.
The district also planned to maintain 8.4km under routine mechanised maintenance at a cost of UGX.20,549,820. However, no work was done under mechanised maintenance. This is because the district re allocated funds from Lefori-Chinyi road to pay for culverts, aggregates, sand and hard-core supplied for emergency works on Indilinga-Itipa road in the FY 2021/22.
The Accounting Officer noted the concern raised. He further explained that the District has challenges in accessing equipment from MoW or neighbouring District.
|
9baf8fb7-465f-4bd6-8b4d-15cf60d640da
|
6
|
a) Funding for road activities under URF
Expenditure = -2,730,147. District road committee operations, Planned Annual Expenditure = 18,040,000. District road committee operations, Actual Expenditure = 14,840,000. District road committee operations, Variance Expenditure = 3,200,000. Supervision/Administration costs, Planned Annual Expenditure = 22,868,000. Supervision/Administration costs, Actual Expenditure = 26,095,000. Supervision/Administration costs, Variance Expenditure = -3,227,000. Total, Planned Annual Expenditure = 192,445,374. Total, Actual Expenditure = 180,561,422. Total, Variance Expenditure = 11,883,952
Failure to fully fund the budget resulted into partial routine maintenance of roads.
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 Accounting Officer should continue liaising with the Uganda Road Fund to ensure full funding for planned road activities.
37
|
7f07f395-ecf6-45d6-aed0-0933852b0c0b
|
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.