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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 on 245.98km at a cost of UGX. 107,212,000 however, only 254.98km (100%) were undertaken at a cost of UGX.103,814,570 (97%) as indicated in the table below;
Source: URF work plan and quarterly performance reports
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5.1 Funding for road activities under URF
The District received UGX.316,809,711 from Uganda Road Fund and transferred UGX.97,468,502 to its Town councils and sub counties. The balance of UGX.219,341,209 was to be utilized on District Roads.
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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.417,437,000 for road maintenance, received UGX.219,341,209 (52.5%) leading to an underfunding of UGX.198,095,791 (47.5%).
1, Method of treatment = Routine Manual maintenance. 1, Budgeted Amount (UGX) = 85,000,000. 1, Releases Amount (UGX) = 65,890,000. 1, Variance Amount (UGX) = 19,110,000. 2, Method of treatment = Routine Mechanized Maintenance. 2, Budgeted Amount (UGX) = 241,677,000. 2, Releases Amount (UGX) = 86,524,000. 2, Variance Amount (UGX) = 155,153,000. 3, Method of treatment = Operational costs. 3, Budgeted Amount (UGX) = 90,760,000. 3, Releases Amount (UGX) = 66,927,209. 3, Variance Amount (UGX) = 23,832,791. , Method of treatment = Total. , Budgeted Amount (UGX) = 417,437,000. , Releases Amount (UGX) = 219,341,209. , Variance Amount (UGX) = 198,095,791
Failure to receive all budgeted funds negatively affected implementation of planned activities for example works on routine manual roads were scaled down while routine mechanized works on Kawuula-Maddu road (10km) and Maddu-Kayunga (12km) were not implemented.
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4.5.3.3 Inspection of service delivery indicators of Transitional road rehabilitation Grant
I conducted physical inspections of the two roads implemented at UGX 299,814,181 on 30 th November 2023 to assess service delivery indicators and my observations are summarised in the appendix 9.
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4.4.1 URF Releases and Expenditure
The District received UGX.227,293,000 from Uganda Road Fund and transferred UGX.66,048,000 to its Town councils and sub counties. The balance of UGX.161,245,000 was to be utilized on District Roads.
A review of the District work plans revealed that UGX.330,317,000 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.161,245,000 (49%) was received resulting into a shortfall of UGX.169,072,000 (51%) as indicated in the table below .
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Table showing URF funds utilisation
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4.4.1 URF Releases and Expenditure
Table showing URF funds utilisation
Routine manual maintenance, Planned Annual Expenditure (UGX) = 120,400,000. Routine manual maintenance, Actual Expenditure (UGX) = 66,249,000. Routine manual maintenance, Variance Expenditure (UGX) = 54,151,000. Routine mechanized maintenance, Planned Annual Expenditure (UGX) = 10,374,000. Routine mechanized maintenance, Actual Expenditure (UGX) = 10,337,000. Routine mechanized maintenance, Variance Expenditure (UGX) = 37. Periodic Maintenance, Planned Annual Expenditure (UGX) = 147,571,000. Periodic Maintenance, Actual Expenditure (UGX) = 62,431,000. Periodic Maintenance, Variance Expenditure (UGX) = 85,140,000. Emergency works, Planned Annual Expenditure (UGX) = 0. Emergency works, Actual Expenditure (UGX) = 0. Emergency works, Variance Expenditure (UGX) = 0. Road Equipment repairs, Planned Annual Expenditure (UGX) = 35,072,000. Road Equipment repairs, Actual Expenditure (UGX) = 12,264,000. Road Equipment repairs, Variance Expenditure (UGX) = 22,808,000. Supervision/Administrative costs, Planned Annual Expenditure (UGX) = 16,900,000. Supervision/Administrative costs, Actual Expenditure (UGX) = 9,965,000. Supervision/Administrative costs, Variance Expenditure (UGX) = 6,935. Total for District, Planned Annual Expenditure (UGX) = 330,317,000. Total for District, Actual Expenditure (UGX) = 161,245,000. Total for District, Variance Expenditure (UGX) = 169,072,000
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1.7.1 Service Delivery under Uganda Road Fund
, Programme = . , Activity details = . , Focus area = . , Total expenditur e (UGX) = . , Summary of findings (Time, Quality, Quantity, Cost and Functionali = observed at the road intersection with the main road (Mbale- Tororo road). However, a large section of the road was well graveled and motorable. The drainage. , Audit conclusion = The water logged section of the road needs to be rehabilitate d.. , Managem ent Response = of Budget shortfall. We were therefore unable to engage them to carryout routine manual maintenan ce activities.. , Programme = . , Activity details = Periodic maintenan ce of 4.01km Tooma- Buwalasi road. , Focus area = URF. , Total expenditur e (UGX) = 37,694,000. , Summary of findings (Time, Quality, Quantity, Cost and Functionali = opened. At the time of inspection 04th October 2023, works were substantially completed but cracks and potholes had started developing along the. , Audit conclusion = There was timely completion of works, which resulted in timely service delivery. The quality of the road was not satisfactory. , Managem ent Response = The grass and drainage channels were as a result of the non- functionalit y of the road gangs due to Budget shortfall.. , Programme = . , Activity details = Total. , Focus area = . , Total expenditur e (UGX) = 60,094,000. , Summary of findings (Time, Quality, Quantity, Cost and Functionali = . , Audit conclusion = . , Managem ent Response =
I advised the Accounting Officer to liaise with Uganda Road Fund to ensure that adequate funding is provided for implementation of activities as planned, and also ensure that road projects are implemented as planned.
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1.7.1 Service Delivery under URF
, Program me = . , Activity details = Grading and graveling Majengo I road and installation of 14 metres of reinforced concrete culverts of 900mm diameter and Majengo II Road and Installation of 14 Metres of reinforced concrete culverts of. , Source of funds = URF. , Total expenditure (UGX) = . , Pictorial evidence = 142,000,000. , Summary findings (Time, Quality, Quantity, Cost and = Functionality) Grading and gravelling was done and also culverts installed with headwalls however the culverts have not been desilted and thus could get clogged affecting the flow of storm water. Also one of the headwalls has defects that need to be addressed before it gives way. in. , of Audit conclusion = Works were done. Maintenance needs to be enhanced keep the road a usable state.. , Program me = . , Activity details = (2.0Km). , Source of funds = . , Total expenditure (UGX) = 379,000,000. , Pictorial evidence = . , Summary findings (Time, Quality, Quantity, Cost and = . , of Audit conclusion =
The Accounting Officer explained that the entity had a plan to recruit 120 road gangs to support the maintenance of roads for FY 2023-2024 but due to budget cuts in FY 2023/24 they have only 26 staff people who are not sufficient to carry out all the routine manual maintenance activities like desilting culverts.
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Appendix 5 (a): service delivery under URF inspections.
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 = . , Activity details = . , Total expenditu re (UGX'000 ) = 126,928.7. , Summary findings Quality, Cost Functionality) = . , of (Time, Quantity, and = . , Audit conclusion =
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Appendix 14 b: Uganda Road Fund (URF)
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) = 34. , 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) = . , Routine Mechanized Maintenance.Planned Annual
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ANNEXURE II: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS
I reviewed the implementation of Uganda Road Fund and noted the following;. , 1 = . , 2 = A total of UGX.726,279,445 was budgeted for however the District Council received UGX.1,148,526,601 (158%) A total of 221.90 km at an estimated cost of UGX.31,213,190 was planned to be undertaken. However, audit revealed that no. , 1 = . , 2 = work was actually undertaken. Thus the entire 221.90 km were not maintained A total of 6 km at an estimated cost of UGX.17,983,012 was planned to be undertaken. Audit revealed that 34.6 km was undertaken at a cost of UGX.187,493,520. I noted that the initial. 11., 1 = KISORO DLG Opinion Unqualified. 11., 2 = I noted that the wage and Pension Pay roll of UGX.29,217,966,405 constituted 72% of the District's budget for 2020/2021 of UGX.40.68 Bn. , 1 = . , 2 = I noted that the District did not submit wage estimates to MoPs, as required.. , 1 = . , 2 = I noted an over payment of Pension of UGX.5,223,859 I also noted that the District made payroll deductions. , 1 = . , 2 = of UGX2.595 billion, but did not remit concurrently with the salary payments in 6 out of 6 months sampled. On average, it delayed by 13.5 days. , 1 = . , 2 = ranging from 3 - 32 days I noted that the District did not subject political leaders' gratuity totalling to UGX.419,638,073 ' to the computation of PAYE in IPPS, leading to an under deduction of UGX.125,070,214
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Appendix 14 b: Uganda Road Fund (URF)
length (Kms) = 42. 6, Routine Mechanized Maintenance.Planned Annual Expenditure = 92,876,000. 6, Routine Mechanized Maintenance.Actual Expenditure = 64,704,000. 6, Periodic maintenance Planned Actual.Planned Length (Kms) = 7. 6, Periodic maintenance Planned Actual.Actual length (Kms) = 1. 6, Periodic maintenance Planned Actual.Annual Expenditure = 74,737,000. 6, Periodic maintenance Planned Actual.Expenditure = 14,279,000. 6, Periodic maintenance Planned Actual.Expenditure = 14,279,000. 7, Entity Name = Buikwe DLG. 7, Routine Manual Maintenance.Planne d Length (Kms) = 140. 7, Routine Manual Maintenance.Actual length (Kms) = 140. 7, Routine Manual Maintenance.Planned Annual Expenditure = 144,545,000. 7, Routine Manual Maintenance.Actual Expenditure = 128,243,200. 7, Routine Mechanized Maintenance.Planne d Length (Kms) = 0. 7, Routine Mechanized Maintenance.Actual length (Kms) = 0. 7, Routine Mechanized Maintenance.Planned Annual Expenditure = 0. 7, Routine Mechanized Maintenance.Actual Expenditure = 0. 7, Periodic maintenance Planned Actual.Planned Length (Kms) = 42. 7, Periodic maintenance Planned Actual.Actual length (Kms) = 17.8. 7, Periodic maintenance Planned Actual.Annual Expenditure = 384,104,218. 7, Periodic maintenance Planned Actual.Expenditure = 132,772,695. 7, Periodic maintenance Planned Actual.Expenditure = 132,772,695. 8, Entity Name = Bukedea DLG. 8, Routine Manual Maintenance.Planne d Length (Kms) = 40. 8, Routine Manual Maintenance.Actual length (Kms) = 21.3. 8, Routine Manual Maintenance.Planned Annual
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4.5.4 Routine manual maintenance of Nakiwonde-Bugitimwa Road
Force on account mechanism was used for the maintenance of Patto-Kaduwa road (7.0km) in financial year 2022/2023 at a budgeted contract sum of UGX. 3,114,000. The budget was approved by Uganda Road Fund and manual maintenence works were scheduled for 2nd-4th quarters in financial year 2022/2023.
Review of the contract records and physical field inspection revealed the following anomalies:
7.0km of road was maintained at a cost of UGX.2,766,000 as shown below;
Q1, Amount = -. Q2, Amount = 156,000. Q3, Amount = 1,245,000. Q4, Amount = 1,365,000. Total, Amount = 2,766,000
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Physical field inspection revealed the following;
-Drainage channels/trenches were silted and had over grown grass because of inadequate manual maintenance.
-Running water had formed gullies beneath the drainage channels/trenches and this inconveniences road users
-Section of the road where gravelling was well done
-The road was still intact and well motorable -Grown grass had engulfed the water drainage channels
The poor state of the roads was also attributed to the budget cuts that would not necessitate adequate deployment of road gangs.
There is likelihood that these roads may worsen and fail to serve the communities of Sironko District as planned during the rainy season.
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4.1.1 Routine Manual Maintenance
A total of 262.3Km at an estimated cost of UGX.69,904,909 were planned to be undertaken however , only 148.6km was maintenance at a total expenditure of UGX.62,261,300.
Inspection of road works revealed the following;
The roads were maintained twice in the financial year .
Yukua Etelevs Road had overgrown bush on the sides and needed to be slashed as t was narrowing as shown in the photos below.
Yukua Eteleva Road over_grown bushes
Yukua Eteleva Road
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 acknowledged the observation and explained that there has been significant reduction in IPFs and releases by URF however arising from national outcry on the poor state of roads country wide ,the Governement has appreciated and considered increasing the funding to 1 bn to road maintenance which will help improve some sections of the road.
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Adequacy of Vehicle Maintenance Funding
The district's annual average vehicle maintenance cost increased by 41% from UGX.880,152 in the FY 2017/18 to UGX.1,494,396. This increment may partly be caused by the aging number of the fleet as illustrated by the fewer number of vehicle replacements.
The Accounting Officer explained that the District has few vehicles. However, efforts were being made to provide for additional vehicles through local revenue budgets as the Ministry had banned purchase of new vehicles under the different funding.
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effective and efficient service delivery in the departments.
I advised the Accounting Officer to devise strategies that would bring vehicle maintenance costs to manageable levels.
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Appendix 9: Details of Implementation of URF Activities
1, item = Routine Manual Maintenance of roads. 1, planned = 225Km. 1, Actual = 162Km. 1, Budget/R evised = (UGX) 159,248,00 0. 1, Actual expenditure = 145,772,632. 1, Remarks = Budget cut/ Partially implemented. 2, item = Routine Mechanized Maintenance of Roads. 2, planned = 66Km. 2, Actual = 56Km. 2, Budget/R evised = 163,000,00 0. 2, Actual expenditure = 130,170,000. 2, Remarks = Partially implemented due to Budget cut. 3, item = Periodic Maintenance of roads. 3, planned = N/A. 3, Actual = N/A. 3, Budget/R evised = 0. 3, Actual expenditure = 0. 3, Remarks = Not planned for. 4, item = Emergency road works on Rutooma- Kashare-. 4, planned = 11.5km. 4, Actual = 11.5kms. 4, Budget/R evised = 40,000,000. 4, Actual expenditure = 40,000,000. 4, Remarks = Poor state of road condition called for emergency intervention. 5, item = Bridges/ culverts installation. 5, planned = 6 lines of Armuco steel culverts. 5, Actual = 6 lines of Armuco steel culverts. 5, Budget/R evised = 44,060,000. 5, Actual expenditure = 43,987,000. 5, Remarks = Road works contracted out. , item = Consultancy. , planned = 4 lines of 900 diameter and 4 lines of 600 diameter concrete culvers N/A. , Actual = 4 lines of 900 diameter and 4 lines of 600 diameter concrete culvers N/A. , Budget/R evised = 0. , Actual expenditure = 0. , Remarks = Not planned for. , item = Equipment repairs. , planned = Road equipment/. , Actual = N/A. , Budget/R evised = 59,600,000. , Actual
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5.2 Engineering Audit of a selected sample of road and bridge Projects implemented by Ministry of Works and Transport during the financial year 2018/19
During the financial year 2018/19, Ministry of Works and Transport (MoWT) implemented 155 public works projects whose contracts amounted to UGX.1,652,739,749,464. I undertook technical audits on a sample of fourteen (14) projects worth UGX.27,195,600,966 representing 1.64% of the total value of the projects.
The projects consisted of eleven road construction/rehabilitation projects, of which six were under the road interconnectivity program, one from the urban roads sealing program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed.
Below is a summary of key audit findings and observations resulting from the engineering audit. I have also issued a separate technical report containing the detailed results of the Engineering audit.
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7.1 Under Funding of URF activities
Regulation 18 (3) of the 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 implementations, efforts shall be made to achieve the agreed objectives or targets as the program of the council.
The district budgeted UGX.546,857,000 for road maintenance and only received UGX.417,304,267 leading to a short fall of UGX.129,552,743. I further noted that the district received extra funding of UGX.132,662,033 for emergency and special interventions.
Table showing URF releases to Kalangala DLG
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Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)
5, Awach- Paibona = Bardege- Lalem-. 5, 19.60 = 31.80. 5, 0 = 31.80. 5, 19.6 = 0. 5, 3,773,652 5,964,804 = 9,677,588. 5, 3,773,652 5,964,804 = 9,677,588. 5, 00 0 = 9,677,588. 5, 5,964,804 = 0. 5, Due for routine. = . 5, The road was a very poor state that could not be improved used manual maintenance. = . 6, Awach- Paibona = Cwero- Omel- Lapuda. 6, 19.60 = 18.80. 6, 0 = 18.80. 6, 19.6 = 0. 6, 3,773,652 5,964,804 = 5,721,344. 6, 3,773,652 5,964,804 = 5,721,344. 6, 00 0 = 5,721,344. 6, 5,964,804 = 0. 6, Due for routine. = . 6, The road was a very poor state that could not be improved used manual maintenance. = . 7, Awach- Paibona = Coope-. 7, 19.60 = 9.60. 7, 0 = 9.60. 7, 19.6 = 0. 7, 3,773,652 5,964,804 = . 7, 3,773,652 5,964,804 = . 7, 00 0 = 2,921,536. 7, 5,964,804 = 0. 7, Due for routine. = . 7, The road was a very poor state that could not be improved used manual maintenance. = . 8, Awach- Paibona = Coope- Cwtkana-. 8, 19.60 = 17.50. 8, 0 = 17.50. 8, 19.6 = 0. 8, 3,773,652 5,964,804 = 5,325,716. 8, 3,773,652 5,964,804 = 5,325,716. 8, 00
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Lusozi-Buzinga 5KM UGX.7,540,000
Grubbing
De- silting of culverts
De- silting of channels
Bush clearing
Cut and remove trees
Removal of termites
Patching of eroded Sections
Grubbing done
De- silting of culverts done
De- silting of channels done
Bush clearing done
Cut and remove trees done
Removal of termites done
Patching of eroded Sections
The Accounting Officer explained that the district had planned for mechanised routine maintenance of 38km network road to be done once every quarterly however due to release shortfall it was done once in the entire year based on roads maintenance standards. He further indicated that un done works have been given upfront priority in the current financial year.
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Appendix 14 a: Uganda Road Fund (URF)
the HLG = 172,983,000. 34, Budget (HLG roads) = 341,822,000. 34, Variance = 168,839,000. 34, % performance = 51%. 35, Entity Name = Kira MC. 35, Total amount received = 1,308,862,577. 35, Amount transferred to LLGS = 0. 35, Retained at the HLG = 1,308,862,577. 35, Budget (HLG roads) = 1,876,701,000. 35, Variance = 567,838,423. 35, % performance = 70%
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Mechanized Maintenance
B, Planned = 143.5 kms at an estimated cost of UGX.225,000,000. B, Actual = 142.9kms were done at a cost of UGX.262,988,000. B, Observations = During inspection, I noted that all the planned roads were worked on but the increase in the cost was attributed to the increase in operational costs as a result of high break down of road equipment and increase in fuel prices.
Inspection of selected roads that were maintained through mechanised, revealed the following;
1, Road = Akworot - Atiri. 1, Observations = Side drains at various points of the road had been eroded. Running water had destroyed the culvert area due to absence of the side drains. See picture.. 1, Pictures = . 2, Road = Totokidwe - Kalachai - Kochoge. 2, Observations = Wide gullies had developed on various sections of the road making the road nearly un-motorable. See picture.. 2, Pictures =
The Accounting Officer stated that at the time of audit, the roads were found eroded because the recent rains and also the activities under taken were routine in nature and most of the roads in the district now require full rehabilitation in form of full graveling and replacement of drainage structures.
The Accounting Officer should ensure that proper road assessment is done before budgeting and enhance supervision and monitoring of road works.
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3.1 Budget Performance of URF
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 Council.
I observed that the Council budgeted and received UGX.746,389,536 for maintenance of District, Urban and Community access roads as shown in Appendix 2 .
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b) Status of implementation of road activities
298,111,792. Total for District, Actual length (KM) = . Total for District, Actual Expenditure (UGX) = 258,662,805. Total for District, Variance (KM) = . Total for District, Variance Expenditure (UGX) = -39,448,987
Source: URF work plan and quarterly performance reports
;
According to my inspection carried out on 24th October 2023 and progressive performance reports I have observed the following;
, Activi ty detail = Routin mecha nised maintai nance of Bulang a, Naibug Busiiro road. , Value of project( UGX) = . , Pictorial evidence = . , Summary findings (Time, Quality, Quantity, Cost and Functionality) = Side ~drainage Channels along waibuga road .. , of = blocked bulanga busiro. , Audit conclu sion = . , Management Response =
The Accounting Officer explained that drainage channels were constructed as planned, but were blocked due to heavy rains The Accounting Officer further explained that the district had planned to work on affected channels.
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1.7.1 Service Delivery under Uganda Road Fund
I sampled one (1) out of 5(five) activities with a total expenditure of UGX. 46,752,55. The significant findings are provided in the table below;
1., Progra mme = Integra ted Trans port Infrastr ucture And Service s. 1., Activity details = Routine mechani zed maintena nce (Kodiri- Kadenge -Kebula Road). 1., Sourc e of funds = GOU. 1., Total expenditur e (UGX) = 29,467,550. 1., Pictorial evidence = The District implement 11kms at UGX.29,46 7,550.. 1., Summary of findings (Time, Quality, Quantity, Cost and Function = ality) Planned to 8.1km but worked on of not. 1., Audit conclusio n = Sections the road had overgrown bushes that had been slashed and had covered parts of t works. 1., Manageme nt Response = Managemen explained that the District shall continue liaising with URF and ministry of and transport. , Progra mme = . , Activity details = Routine mechani zed maintena nce (Chali- Sapiri). , Sourc e of funds = GOU. , Total expenditur e (UGX) = 17,285,000. , Pictorial evidence = The District Planned to implement 5.3 Km but worked on 5.3 Kms at UGX. 17,285,00. , Summary of findings (Time, Quality, Quantity, Cost and Function = Sections of road overgrown bushes that not slashed and. , Audit conclusio n = the had had been had The this budget cuts however we shall. , Manageme nt Response = Accounting Officer attributed to continue
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1.6.1 Service Delivery under URF
I sampled Four (4) activities with a total expenditure of UGX.126,928,700. The inspection observations show that the activities were fully implemented as shown in Appendix 5 (a).
The execution of the road works was completed as planned.
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Appendix 14 a: Uganda Road Fund (URF)
performance = 52%. 47, Entity Name = Lamwo DLG. 47, Total amount received = 898,740,497. 47, Amount transferred to LLGS = 195,289,497. 47, Retained at the HLG = 703,451,000. 47, Budget (HLG roads) = 1,040,789,000. 47, Variance = 337,338,000. 47, % performance = 68%. 48, Entity Name = Lira City. 48, Total amount received = 703,934,000. 48, Amount transferred to LLGS = 0. 48, Retained at the HLG = 703,934,000. 48, Budget (HLG roads) = 884,859,000. 48, Variance = 180,925,000. 48, % performance = 80%. 49, Entity Name = Lira DLG. 49, Total amount received = 266,810,620. 49, Amount transferred to LLGS = 98,770,321. 49, Retained at the HLG = 168,040,299. 49, Budget (HLG roads) = 319,804,000. 49, Variance = 151,763,701. 49, % performance = 53%. 50, Entity Name = Lugazi MC. 50, Total amount received = 329,904,000. 50, Amount transferred to LLGS = 0. 50, Retained at the HLG = 329,904,000. 50, Budget (HLG roads) = 483,982,449. 50, Variance = 154,078,449. 50, % performance = 68%. 51, Entity Name = Luuka DLG. 51, Total amount received = 373,970,000. 51, Amount transferred to LLGS = 119,134,000. 51, Retained at the HLG = 254,836,000. 51, Budget (HLG roads) = 300,249,000. 51, Variance = 45,413,000. 51, % performance = 85%. 52, Entity Name = Lwengo DLG. 52, Total amount received = 406,657,359. 52, Amount transferred to LLGS = 175,573,010. 52, Retained at the HLG = 231,084,349. 52, Budget (HLG
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4.1 URF Funding and Expenditure
A total of UGX.342,160,654 was budgeted to cater for routine manual maintenance, routine mechanised maintenance; mechanical imprest; and administration in Pakwach District using Road gangs and the force Account mechanism.
However , the District received UGX.296,864,420 (87%) resulting into a shortfall of UGX.45,296,234 as shown in the as the table below.
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3.4.1 Funding for road activities under URF
The District received UGX.987,718,000 from Uganda Road Fund and transferred UGX.711,899,000 to its Town councils and sub counties. The balance of UGX.275,819,000 was to be utilized on District Roads.
A review of the District work plans revealed that UGX.527,562,000 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 budgeted funds. Out of the total budget of UGX.527,562,000 only UGX.275,819,000 (52%) was received resulting into a shortfall of UGX.251,743,000 (48%) as indicated in the table below.
Routine Manual Maintenance, Planned Annual Expenditure (UGX) = 86,333,000. Routine Manual Maintenance, Actual Expenditure (UGX) = 30,471,000. Routine Manual Maintenance, Variance Expenditure (UGX) = 55,862,000. Routine Mechanized Maintenance, Planned Annual Expenditure (UGX) = 252,933,000. Routine Mechanized Maintenance, Actual Expenditure (UGX) = 148,245,000. Routine Mechanized Maintenance, Variance Expenditure (UGX) = 104,688,000. Periodic Maintenance, Planned Annual Expenditure (UGX) = 0. Periodic Maintenance, Actual Expenditure (UGX) = 0. Periodic Maintenance, Variance Expenditure (UGX) = 0. Other Structures (Bottle necks), Planned Annual Expenditure (UGX) = 65,312,000. Other Structures (Bottle necks), Actual Expenditure (UGX) = 10,000,000. Other Structures (Bottle necks), Variance Expenditure (UGX) = 55,312,000
21
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1.7 Delivery of Services from Implemented Activities
I undertook a review of these activities to ascertain the extent of service delivery in the cause and likely impact of the exceptions observed.
I made the following observations;
I sampled three (3) activities with a total expenditure of UGX.142,856,000. The significant findings are provided in the table below;
1, Progra mme = Integrat ed Transpo rt Infrastru cture And. 1, Activity details = Routine mechanised maintenance of Mazuba- Ivukula Bugodo road. 1, Total expenditur (UGX '000) = 20,000. 1, Pictorial evidence = . 1, Summary (Time, Quantity, Functionality) At = the inspection, completed the heavy roads passable. should ensure. 1, of findings Quality, Cost = time of works were and despite rains, the were still Road gangs periodic. 1, Audit conclusion and = Fully implemented
2., Services = 07 Private Sector Develop ment. 2., = Construction of administration block council hall wing roof and ceiling.. 2., = 42,642. 2., maintenance of the roads and removal offshoots. = The roof and were completed as planned Works done were as per the BOQs ceiling. 2., of = Fully implemented. 3, Services = . 3, = Partial remodeling of DHO's office by UPDF Engineers brigade. 3, = 80,214. 3, maintenance of the roads and removal offshoots. = Works were done as per the BOQs. Roofing, painting all completed as planned. 3, of = Fully implemented
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1.6.1 Service Delivery under URF, Road Rehabilitation Maintenance Fund and DDEG
I sampled two (2) out of five (5) activities with a total expenditure of UGX.18, 149,125,000. The significant findings are provided in the table below.
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1.7.1 Service Delivery under URF
I sampled three (3) out of three (3) activities with a total expenditure of UGX. 207,481,560.
1., Progr amm e = Integr ated Trans port Infrast ructur e And Servic es. 1., Activity details = Periodic maintenance of 25.5 km of Palaro-Mede road. 1., Source of funds = URF. 1., Total expen diture (UGX) = 159,45 7,160. 1., Pictorial evidence = . 1., Summary of findings (Time, Quality, Quantity, Cost and Functionality) = · At the time of inspection in September 2023, the road works were still ongoing; marram had just been spread and no compaction was. 1., Audit conclusion = There was delay in completion of works. 1., Manageme nt Response = The Accounting Officer explained that works delayed due to delay in procurement of fuel.. 2., Progr amm e = Integra ted Transp ort Infrast ructur e And Service. 2., Activity details = Routine Mechanised maintenance of 7 km Pageya-Omel road. 2., Source of funds = URF. 2., Total expen diture (UGX) = 27,020 ,600. 2., Pictorial evidence = . 2., Summary of findings (Time, Quality, Quantity, Cost and Functionality) = · A 3.6km road was graveled and being used by the community. A one-line culvert was constructed along the road though it is being. 2., Audit conclusion = There were no head walls constructed on the installed culvert lines.. 2., Manageme nt Response = At a time of Verification, the Accounting Officer stated that the works were
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS
has reduced by 56.1%. Over the same period the vehicle maintenance budget has reduced by = ·. , SUMMARY OF KEY FINDINGS Over the last four years, the UPF fleet size has grown by 56.2% to 2,190 while the fuel budget has reduced by 56.1%. Over the same period the vehicle maintenance budget has reduced by = Out of 11 outputs analysed, 8 outputs were inaccurately reported. Funds amounting to UGX.98,926,293 were irregularly diverted and spent on other activities. , SECTOR AND = . , SUMMARY OF KEY FINDINGS Over the last four years, the UPF fleet size has grown by 56.2% to 2,190 while the fuel budget has reduced by 56.1%. Over the same period the vehicle maintenance budget has reduced by = ·. , SUMMARY OF KEY FINDINGS Over the last four years, the UPF fleet size has grown by 56.2% to 2,190 while the fuel budget has reduced by 56.1%. Over the same period the vehicle maintenance budget has reduced by =
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5.3.3 Routine mechanized maintenance.
A total of 10kms on (1) road at an estimated cost of UGX.92,544,000 was planned to be undertaken, and all UGX. 53,486,490 were spent on 10Kms.
Inspections done on Kaberamaido - Kalaki road revealed the following;
Road is impassable as its clogged with water.
Culverts burst due to heavy rains and the road urgently needs culverts.
Road is bushy as seen below;
Kaberamaido - Kalaki road.
There is a risk that the affected roads could deteriorate further and even lead to loss of lives due to fast running water.
The Accounting Officer attributed this to budget cut experienced during the financial year.
I advised the Accounting Officer to continously engage URF for adequte funding for proper maintenance of the roads.
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3.4.1 Funding for road activities under URF
Expenditure (UGX) = 9,142,000. Operational expenses, Variance Expenditure (UGX) = 6,892,000. Total, Planned Annual Expenditure (UGX) = 356,644,352. Total, Actual Expenditure (UGX) = 187,184,645. Total, Variance Expenditure (UGX) = 169,459,707
The failure to fully fund the budget resulted into non maintenance of 6 roads of 27.8kms as shown in the table below;
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Appendix 14 a: Uganda Road Fund (URF)
roads) = 232,083,000. 11, Variance = 110,135,649. 11, % performance = 53%. 12, Entity Name = Bundibugyo DLG. 12, Total amount received = 589,482,682. 12, Amount transferred to LLGS = 367,288,018. 12, Retained at the HLG = 222,194,664. 12, Budget (HLG roads) = 422,868,000. 12, Variance = 200,673,336. 12, % performance = 53%. 13, Entity Name = Bushenyi Ishaka MC. 13, Total amount received = 470,031,981. 13, Amount transferred to LLGS = 0. 13, Retained at the HLG = 470,031,981. 13, Budget (HLG roads) = 673,951,000. 13, Variance = 203,919,019. 13, % performance = 70%. 14, Entity Name = Busia MC. 14, Total amount received = 363,873,000. 14, Amount transferred to LLGS = 0. 14, Retained at the HLG = 363,873,000. 14, Budget (HLG roads) = 549,347,000. 14, Variance = 185,474,000. 14, % performance = 66%. 15, Entity Name = Butaleja DLG. 15, Total amount received = 294,837,449. 15, Amount transferred to LLGS = 142,399,303. 15, Retained at the HLG = 152,438,146. 15, Budget (HLG roads) = 329,792,000. 15, Variance = 177,353,854. 15, % performance = 46%. 16, Entity Name = Butambala DLG. 16, Total amount received = 269,818,545. 16, Amount transferred to LLGS = 104,590,271. 16, Retained at the HLG = 165,228,274. 16, Budget (HLG roads) = 348,326,000. 16, Variance = 183,097,726. 16, % performance = 47%. 17, Entity Name = Butebo DLG. 17, Total amount received = 164,796,294. 17, Amount transferred to
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1.7 Delivery of Services from Implemented_Activities
, Progra mme = Integra ted Transp ort Infrast. , Activity details = Routine Mechanized maintenance of 9.SKm Kibaale -. , Source of funds = URF. , Total expenditure (UGX) = 68,277,000. , Pictoria! evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionalit y) = At the time of inspection the road works were completed. , Audit conclusio = The Headwall were not construct. , Management . Response = This was due to Underfunding.. , Progra mme = ructur And Service. , Activity details = Kasekulo-Tuubi Routine Mechanized maintenance of SKm Bweza-Dajje rd.. , Source of funds = URF. , Total expenditure (UGX) = 34,040,000. , Pictoria! evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionalit y) = At the time of inspection the road works were completed. , Audit conclusio = ed The Headwall were not construct ed. , Management . Response = This was due to Underfunding.. , Progra mme = . , Activity details = Routine Mechanized maintenance of 3Km Kagolomolo- Banga. , Source of funds = URF. , Total expenditure (UGX) = 12,427,000. , Pictoria! evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionalit y) = At the time of inspection the road works were completed. , Audit conclusio = The Headwall were not construct ed. , Management . Response = This was due to Underfunding.. 3, Progra mme = . 3, Activity details = . 3, Source of funds = . 3, Total expenditure (UGX) = 114,744,000. 3, Pictoria! evidence = . 3, Summary of findings (Time, Quality, Quantity, Cost and Functionalit y) = . 3, Audit conclusio = .
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Appendix 14 b: Uganda Road Fund (URF)
(Kms) = 41. 27, Routine Mechanized Maintenance.Actual length (Kms) = 38. 27, Routine Mechanized Maintenance.Planned Annual Expenditure = 249,450,000. 27, Routine Mechanized Maintenance.Actual Expenditure = 125,367,366. 27, Periodic maintenance Planned Actual.Planned Length (Kms) = 0. 27, Periodic maintenance Planned Actual.Actual length (Kms) = . 27, Periodic maintenance Planned Actual.Annual Expenditure = 0. 27, Periodic maintenance Planned Actual.Expenditure = 0. 27, Periodic maintenance Planned Actual.Expenditure = 0. 28, Entity Name = Kalaki DLG. 28, Routine Manual Maintenance.Planne d Length (Kms) = 960. 28, Routine Manual Maintenance.Actual length (Kms) = 50. 28, Routine Manual Maintenance.Planned Annual Expenditure = 45,800,000. 28, Routine Manual Maintenance.Actual Expenditure = 20,736,000. 28, Routine Mechanized Maintenance.Planne d Length (Kms) = 14. 28, Routine Mechanized Maintenance.Actual length (Kms) = 8.1. 28, Routine Mechanized Maintenance.Planned Annual Expenditure = 61,206,550. 28, Routine Mechanized Maintenance.Actual Expenditure = 31,741,956. 28, Periodic maintenance Planned Actual.Planned Length (Kms) = 0. 28, Periodic maintenance Planned Actual.Actual length (Kms) = 0. 28, Periodic maintenance Planned Actual.Annual Expenditure = 0. 28, Periodic maintenance Planned Actual.Expenditure = 0. 28, Periodic maintenance Planned Actual.Expenditure = 0. 29, Entity Name = Kamwenge DLG. 29, Routine Manual Maintenance.Planne d Length (Kms) = 164.3. 29, Routine Manual Maintenance.Actual length (Kms) = 0. 29, Routine Manual Maintenance.Planned Annual Expenditure = 96,976,000. 29, Routine Manual Maintenance.Actual
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a) Routine mechanization of Bugunduhira-Sikuda-Habuleke
10.4km were undertaken at a cost of UGX. 19,552,000. The works along this road were generally satisfactory apart from a few defects observed such as;
Side drains at various points of the road had been eroded
Running water eating up some sections of the road where the water directly crosses from one side to the other.
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1.7.1 Service Delivery under URF and DDEG
I sampled five (5) activities out of seven (7) with a total expenditure of UGX. 564,976,261. The significant findings are provided in the table below;
1., Program = Integrated Transport Infrastructure And Services. 1., Activity details = Mechanized maintenance of 143.5 km of
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3.0 Management of the Ministry's fleet
iii. It is a recruitment requirement for all prospective drivers to. , 2 = . , 3 = . 3.4 i., 1 = VEHICLE MAINTENANCE Adequacy of Vehicle Maintenance Funding. 3.4 i., 2 = I commended Accounting ensuring that. 3.4 i., 3 = the Officer in the. 3.4 i., 1 = Paragraph 16.9.1 of the TIs, 2017 requires the Accounting Officer to prepare an annual budget for asset maintenance, and assess the functionality, utilization, and physical and financial performance of assets held.. 3.4 i., 2 = purchased adequately maintained to minimize costs.. 3.4 i., 3 = vehicles are maintenance
13
UGX.1,048,567,390 against the vehicle maintenance budget of UGX.2,892,000,000 for the three (3) FYs 2017/18 - 2019/20 reflecting a funding shortfall to the tune of UGX.1,843,432,610, which is 63.7% of the budgeted asset maintenance funds as indicated in the table below;
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4.3.1 Funding for road activities under URF
The failure to fully fund the budget resulted into failure to implement planned activities for example 316kms routine manual roads were not maintained, routine mechanised works on Nkiiro-Kabundi-Bubaale road was reduced by 2.4kms from 10.4Kms to 8Kms and the 6Km Bwamiramira-Kayunga-Byonge road were not maintained.
The Accounting Officer explained that the shortfall in the release of funds by URF was due to budget cuts. Following budget call circulars, unimplemented activities were carried over to the next financial year. The district has also written to MoWT requesting for support.
I advised the Accounting Officer to continue liaising with the Uganda Road Fund to ensure funding is secured for planned road activities.
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3.4.2 Status of implementation of road activities
According to my inspection carried out on 16 th September 2022 and progressive performance reports, I have observed the following;
The district planned to maintain 622.5km under routine mechanized and routine manual maintenance. However, only 306.9km were maintained. The Accounting Officer attributed the underperformance to budget cuts.
The District did not budget for periodic maintenance of roads despite the destruction of a number of roads by the rainy seasons. There is a risk that the roads will further deteriorate given the meagre resources. Access to service delivery centres like Schools, Hospitals and Markets is hindered.
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4.2.1 Funding for road activities under URF
(UGX) = 200,879,824. Total, Variance Expenditure (UGX) = 181,956,176
The failure to fully fund the budget resulted into failure to implement planned activities such the road works of Kiwungu-lwanabatya-Nakibanga 18.5 KM.
The Accounting Officer explained that the shortfall in the release of funds by URF was due to budget cuts. Following budget call circulars, unimplemented activities were carried over to the next financial year. The district has also has written to MoWT requesting for support.
The Accounting Officer is advised to continue liaising with the Uganda Road Fund to ensure funding is secured for planned road activities.
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1.7.1 Service Delivery under URF and DDEG
I sampled two (2) roads under URF activities and two (2) out of three (3) DDEG activities with a total expenditure of UGX.138,116,143. The significant findings are provided in the table below.
1., Progr amm e = Integr ated Transp ort Infrast ructur e and Servic es. 1., Activity details = Routine mechanized maintenance of 15 km of Kassanda - Kalamba road. 1., Sour ce of fund s = URF. 1., Total expenditure (UGX) = 19,996,000. 1., Pictorial evidence = At road in sections road. 1., Summary of findings (Time, Quality, Quantity, Cost and = Functionality) the time of inspection, the works were fully implemented. However, culverts were not planned swampy and a major part of the was flooded not were. 1., Audit conclusion = Value for money was achieved as works done being spoilt and service delivery not attained as planned.. , Progr amm e = . , Activity details = Rehabilitation of 14 km of Katongo - Seeta - Kasubi - Kizibawo road. , Sour ce of fund s = URF. , Total expenditure (UGX) = 21,000,000. , Pictorial evidence = At inspection, were plan.. , Summary of findings (Time, Quality, Quantity, Cost and = the time of works fully implemented as per approved work. , Audit conclusion = The quality of the road was satisfactory.
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This hinders transport for the road users along this road and deters service delivery to the community along the stretch.
The Accounting Officer explained that the low spot where water over topped and the road required installation of culverts, low spot raising and filling. These activities were not part of the scope implemented due to inadequate budget. However, these activities were prioritized in the FY 2023/24.
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7.0 Works-Implementation of Uganda Road Fund (URF)
Audit was under taken on funds received by the district from Uganda road funds with specific objectives of ascertaining whether the budgeted amount was fully released and spent in line with the intended purposes, programme activities were implemented in accordance with the work plan and to the desired quality, achieved out puts have been presented and disclosed in accordance with the Financial Reporting Framework. The following was noted;
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3.20.2Status of implementation of road activities
Table 44: Status of implementation of road activities
Routine Manual Maintenance, Planned Length (KM) = 16,067. Routine Manual Maintenance, Planned Annual Expenditure - UGX = 8,494,132,458. Routine Manual Maintenance, Actual length (KM) = 7,385. Routine Manual Maintenance, Actual Expenditure - UGX = 4,089,157,242. Routine Mechanized, Planned Length (KM) = 6,720. Routine Mechanized, Planned Annual Expenditure - UGX = 15,394,408,459. Routine Mechanized, Actual length (KM) = 4,924. Routine Mechanized, Actual Expenditure - UGX = 10,306,553,352. Periodic Maintenance, Planned Length (KM) = 845. Periodic Maintenance, Planned Annual Expenditure - UGX = 8,675,569,761. Periodic Maintenance, Actual length (KM) = 378. Periodic Maintenance, Actual Expenditure - UGX = 4,376,557,279. Total distance, Planned Length (KM) = 23,632. Total distance, Planned Annual Expenditure - UGX = 32,564,110,678. Total distance, Actual length (KM) = 12,687. Total distance, Actual Expenditure - UGX = 18,772,267,873
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1.7.1 Service Delivery under Uqanda Road Fund
of road was satisfactory but bushy needs clearing the. , Progra mme = . , Activity details = gravelling Emergency Maintenance of Kyeshama- Kyempiri - Kyemamba Bush Clearance, Grading and shaping, Spot gravelling. , Source of funds = GOU. , Total expenditu re (UGX) = 90,000,000. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionality) = At the time of inspection, works were substantially completed but bushy. , Audit conclusion = The quality of the road was satisfactory. , Progra mme = . , Activity details = Routine mechanised maintenance of Dezirranta Kabatema Kikasa Bush Clearance Grading and shaping, Spot. , Source of funds = GOU. , Total expenditu re (UGX) = 36,000,000. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionality) = At time of inspection, works were completed the. , Audit conclusion = The quality of the road was satisfactory. , Progra mme = . , Activity details = Routine mechanised maintenance of Kakondo Twaffada- Kiyinda Bush Clearance Grading and shaping, Spot. , Source of funds = GOU. , Total expenditu re (UGX) = 40,000,000. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functionality) = At the time of inspection, works were completed but bushy. , Audit conclusion = The quality of the road was satisfactory
The Accounting Officer explained that the district is in cattle ccrridor which makes it hard to attract road gangs for manual maintenance.
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3.1.2.5.1 Preparation and submission of quarterly reports
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Sec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10 th January, Quarter 3: 10th April and 10th July for Quarter four.
I noted that the District delayed to submit performance reports for all the four (4) quarters. Details are in the table below;
1, Details = Quarter One. 1, Deadline for submission = 10 th October, 2022. 1, Actual date of submission = 19 th October, 2022. 1, Comment = Delayed. 2, Details = Quarter Two. 2, Deadline for submission = 10 th January, 2023. 2, Actual date of submission = 13 th January, 2023. 2, Comment = Delayed. 3, Details = Quarter Three. 3, Deadline for submission = 10 th April, 2023. 3, Actual date of submission = 17 th April, 2023. 3, Comment = Delayed. 4, Details = Quarter Four. 4, Deadline for submission = 10 th July, 2023. 4, Actual date of submission = 18 th July, 2023. 4, Comment = Delayed
Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality.
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3.1.2.1Timeliness of procurements
Section 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31 st of October.
My review of procurement files revealed the following;
a) None of the projects had their procurement adverts published by 30 th June 2022.
b) None of the projects had their procurement contracts awarded by 31 st October 2022 as shown in appendix 2a
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Delayed procurement causes delayed implementation hence hampering service delivery.
The Accounting Officer attributed the delayed procurements to the delayed release of funds.
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b) Absence of site visit Minutes
Section 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that it's important to file all critical documentation related to the Project Site meetings. The Contract Manager (DEO) should ensure that proper site Minutes are prepared and made readily available alongside critical documents such as site visit reports. All these reports should be kept at the District Education Office with copies available at the site.
I noted that eight (8) Projects did not have site visit report/ Minutes. Appendix 25 refers.
33
As a result, interventions to project anomalies may not be addressed thus affecting the intended service delivery benefit.
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Irregularities in the procurement process
Section 6.2.3 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector for, 2021 requires locally selected projects to follow standard procurement procedures in accordance with the applicable laws and section 6.2.3.1 requires Procurement procedures for the jointly selected and executed development projects to be done in accordance with PPDA Regulations 2014 and guiding criteria provided by MoES.
I noted the following irregularities in the procurement process;
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6.0 Payments to UPDF Engineering Brigade for Construction
In pursuit to H.E the Presidents' Directive contained in his letter ref: PO/12, MOH and MoLG on 5 th November, 2022 conclude MoU with Ministry of Defense and Veteran Association for Construction of Health facilities utilizing UPDF Engineers Brigade.
Following the signing of the above MoU, Local Governments were required to seek the services of the UPDF Engineers Brigade for construction works of Government Projects under UGFIT by signing implementing agreements /MOUs with the MoDVA/ UPDF Engineers Brigade.
The Agreement specifically required the Engineers Brigade and the Local Governments to ensure that;
· The Local Governments procures the construction materials following PPDA Act.
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· The Local Governments advance a payment of 30% of the total project cost.
· The payments to the Engineers Brigade to be supported by certification of previous works by the Local Governments, and requisitions for subsequent works done as agreed in the drawings, price schedule and BoQs.
· Prior to commencement, UPDF Engineer Brigade submits a Project Implementation Schedule to Project Management Teams of the Local Governments for progress monitoring.
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4.1.2.2 Review of the Procurement Process
and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31sof October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines.
I reviewed procurement files and noted the following;
a) None of the 2 projects had their procurement adverts published by June 2022, and 30th
b) Only 1 out of 2(50%) of the projects had their procurement contracts awarded by 31st October 2022.
Delayed procurement causes delayed implementation hence hampering service delivery .
The Accounting Officer explained that the adverts are always done timely and all our contracts start early and completed early get
The Accounting Officer should ensure that procurements are done in time to ensure intended services are delivered in time to beneficiaries.
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2.3.2.4 Review of the Implementation of the Grant activities
Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that;
I noted that the entity submitted performance reports for 3 of the quarters after the deadlines given for submission of the reports while there was no evidence that the last quarter report was submitted. Find details in the table below;
1, Details = Quarter One. 1, Deadline submission = 10 th October, 2022. 1, for = 13 th. 1, Actual date submission = March,2023. 1, Comment = Delayed. 2, Details = Quarter Two. 2, Deadline submission = 10 th January, 2023. 2, for = 24 th. 2, Actual date submission = March, 2023. 2, Comment = Delayed. 3, Details = Quarter Three. 3, Deadline submission = 10 th April, 2023. 3, for = 17 th. 3, Actual date submission = April, 2023. 3, Comment = Delayed. 4, Details = Quarter Four. 4, Deadline submission = 10 th July, 2023. 4, for = . 4, Actual date submission = . 4, Comment = Not submitted
Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality.
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Appendix 10: Bid documents issued before payment of the non-refundable fee
1, PROCUREME NT REF NUMBER = Kiry592/WRKS /22- 2023/00091 Lot 3. 1, Subject of procuremen t = Sitting installation and supervision of 5 boreholes. 1, Provider/ Contracto r = Aquatech Enterprises Uganda Ltd. 1, Date of award of contract = 01/11/20 22. 1, CONTRACT SUM = 20,001,000. 1, REMARKS = The successful bidder picked the bid document on 5/9/22 but paid the nonrefundable fee on 16/09/2022 yet the invitation to bid stated that the bid should be issued after payment of non-refundable fee. Also M/S Manet Traders and M/S Rok Tech Services. 2, PROCUREME NT REF NUMBER = Kiry592/WRKS /22- 2023/00090 Lot 2. 2, Subject of procuremen t = Drilling test pumping and installation of 5 deep boreholes Lot 2. 2, Provider/ Contracto r = KLR (U) Ltd. 2, Date of award of contract = 02/11/20 22. 2, CONTRACT SUM = . 2, REMARKS = 133,570,395 The advert stated that the bid document should be issued after payment of nonrefundable fee however the successful bidder was issued the bid document on 6/09/2022. , PROCUREME NT REF NUMBER = . , Subject of procuremen t = Total. , Provider/ Contracto r = . , Date of award of contract = . , CONTRACT SUM = 153,571,395. , REMARKS =
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a) Delays in the advertisements and contract award
Paragraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31 st of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines.
I reviewed procurement files and noted the following;
a) A review of Advertisements of procurements revealed that four (4) projects were advertised after 30 th June 2022, as shown in the table below;
b)
1., Project = Supply Of Borehole Spare Parts. 1., Amount = 52,000,000. 1., Date of advertisement = 18/08/2022. 2., Project = Phased Construction Of Kibanda Mini-Piped System. 2., Amount = 190,044,900. 2., Date of advertisement = 18/08/2022. 3., Project = Survey And Design Of Kibanda Mini Piped Water System. 3., Amount = 37,393,091. 3., Date of advertisement = 18/08/2022. 4., Project = Sitting drilling casting installation and pump testing of 11 boreholes and one production well. 4., Amount = 282,462,800. 4., Date of advertisement = 18/08/2022. , Project = Total. , Amount = 561,900,791. , Date of advertisement =
c) A review of contract documents of procurements revealed that three (3) projects contracts were awarded after 31 st October 2022, as shown in the table below;
1., Project = Supply Of Borehole Spare Parts 52,000,000. 1., Amount = Supply Of Borehole Spare Parts 52,000,000. 1., Date of Contracts Award = 06/01/2023. 2., Project = Phased Construction Of Kibanda Mini-Piped. 2., Amount = 190,044,900. 2., Date of Contracts Award = 13/01/2023. 3., Project = Survey And Design Of Kibanda Mini Piped Water System. 3., Amount = 37,393,091. 3., Date of Contracts Award = 10/01/2023
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Plumbing and electrical works
Plumbing and electrical works were estimated to be at 65% progress Smart stadium solution and access control LED Stadium Display system was yet to be installed.
From the results of my physical inspections, it is highly likely that the pending works will not be completed by 30 th November 2023, implying that the contractor will most likely seek an extension of time.
This will further delay the completion and handover of the stadium for use.
The Accounting Officer explained that delays are majorly attributed to delayed releases of project funds by the Client. Whereas the total requirement was UGX.94Bn, only 76.2Bn (81%) has been released hence a balance of UGX.17, 763,739,670 has not been disbursed hence affecting the completion date of 30 November 2023. The overall performance of 75% has been achieved. The remaining works are fixtures, which would require less time to install once funds are availed.
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5.1 Deliveries not Verified/Witnessed by an Independent and Competent Party
Instruction 15.2.2 of Treasury Instruction 2017 states that so far as is possible the task of receiving and checking inventories shall be carried out by a public officer other than the one who places the orders and authorizes payment for the supplies, and the documentation should permit the various elements of the transaction, including ordering, receipt and payment, to be identified with and checked against each other.
I noted that although the Resident City Commissioner was verifying/witnessing deliveries, five deliveries were not witnessed by an independent party as shown in the table below.
1., Delivery Date = 25/11/2022. 1., Value = 6,461,824. 1., Remarks (witnessed or not witnessed) = Not Witnessed. 2., Delivery Date = 04/10/2022. 2., Value = 440,838. 2., Remarks (witnessed or not witnessed) = Not Witnessed. 3., Delivery Date = 21/07/2023. 3., Value = 14,290,920. 3., Remarks (witnessed or not witnessed) = Not Witnessed. 4., Delivery Date = 20/07/2023. 4., Value = 43,635,836. 4., Remarks (witnessed or not witnessed) = Not Witnessed. 5., Delivery Date = 28/11/2022. 5., Value = 72,487,861. 5., Remarks (witnessed or not witnessed) = Not Witnessed. , Delivery Date = Total. , Value = 137,317,279. , Remarks (witnessed or not witnessed) =
Failure to verify or witness deliveries by an independent and competent party creates vulnerabilities in the procurement process and posses a risk of loss of essential deliveries.
The Accounting Officer acknowledged the shortcoming and explained that although the Hospital always invited independent witnesses for NMS deliveries, other deliveries were not. He pledged to ensure that verification by independent witnesses would be for all deliveries.
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2.3.2.3 Review of the Procurement Process
Paragraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31 st of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines.
I reviewed procurement files and noted the following;
a) None of the 3 projects had their procurement contracts awarded by 31 st October 2022. See table below for details of contracts.
1, Activity description Contractor = Drilling 6 boreholes and 1 production well Galaxy Agrotech Ltd. 1, Contract amount = 170,716,500. 1, Date of award of contract = 03/11/2022. 2, Activity description Contractor = Feasibility study, BOQ preparation and design of piped water system Geobot. 2, Contract amount = 45,000,000. 2, Date of award of contract = 21/02/2023. 3, Activity description Contractor = ltd Hydro-geophysical survey (sitting) for 6 boreholes Rok technical Services. 3, Contract amount = 14,001,800. 3, Date of award of contract = 21/02/2023. , Activity description Contractor = . , Contract amount = 229,718,300. , Date of award of contract =
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5.1 Contract with expired Security documents
UCAA awarded Mls China Communication Construction Company a contract for resurfacing of the public car parks at Entebbe International Airports at UGX. 3,743,326,904.
The General Conditions of Contract (GCC) required 20% advance payment upon submission of an advance payment guarantee and performance security of 10% of the contract value.
However , I noted that the advance payment guarantee and the performance security expired on Z1st June 2023 and 19th July 2023 respectively and have not been renewed works were still on-going yet
Failure to renew the security documents exposes the Authority to risk in the event that the contractor fails to deliver as per the contract agreement.
The Accounting Officer explained that the Security Guarantees were available for Audit verification. However, review of the documents availed by management revealed that the security documents for this contract were still not renewed.
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4.5.3.1 Delayed completion of the road projects
Section 2.4 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 specifies implementation timelines as follows;
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f) Contract Signature After Expiry of Bid Validity Period
Regulation 49 (1) of the PPDA Local Government Regulations, 2006 requires Bid documents to state the period within which a bid is to remain valid.
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I noted that the district signed a contract for the Construction of 2 classroom block at Kigorobya COU Primary School on 23 rd November 2022 with M/s Basingo Construction Limited after the expiry of the bid validity period on 14 th October, 2022.
As a result, the contract with the supplier is null and void. Furthermore, contract irregularities expose the district to loss of funds since they may not be able to sue the contractor.
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3.1.4 Review of the Procurement Process
Paragraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31 st of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines.
I reviewed procurement files and noted the following;
None of the 3 projects had their procurement adverts published by 30 th June 2022.
None of the 3 projects had their procurement contracts awarded by 31 st October 2022.
Delayed procurement causes delayed implementation hence hampering service delivery.
The Accounting Officer explained that Funds for water activities were disbursed in quarter two and therefore the district could not start the procurement process before confirming the funds availability.
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4.1.2.3 Timeliness of procurements
Table 12; Timeliness of procurements
1., Project Name = Rehabilitation of ten (10) boreholes. 1., Date of advert = 04 th August 2022. 1., Date of award = 08 th December 2022. 2., Project Name = Drilling of five deep boreholes, one production well and turn key for two deep boreholes. 2., Date of advert = 04 th August 2022. 2., Date of award = 08 th December 2022. 3., Project Name = Supply of borehole spare parts. 3., Date of advert = 05 th January 2023. 3., Date of award = 26 th May 2023. 4., Project Name = Supply and installation of 10,000 litre tank. 4., Date of advert = 09 th November 2022. 4., Date of award = 08 th December 2022. 5., Project Name = Completion of Kyabakazi mini water supply. 5., Date of advert = 09 th November 2021. 5., Date of award = 27 th April 2022. 6., Project Name = Construction of Kyamutakasa solar powered water system. 6., Date of advert = 04 th August 2022. 6., Date of award = 07 th October 2022. 7., Project Name = Design of Kyamutakasa solar powered system. 7., Date of advert = 04 th August 2022. 7., Date of award = 08 th December 2022
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Appendix IX: Delayed completion of procurements
Recor, 1 = Procurement. Recor, 2 = Subject of Procurement. Recor, 3 = method. Recor, 4 = stage. Recor, 5 = Estimated. Recor, 6 = Contractor. Recor, 7 = contract amount Remarks. d No, 1 = Reference. d No, 2 = . d No, 3 = . d No, 4 = . d No, 5 = amount UGX. d No, 6 = . d No, 7 = UGX
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4.3.5 Undertaking of mitigation measures for projects/programs with related environmental and social impacts
Section 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor's responsibilities in terms of mitigating environmental and social risks.
I however, noted that the project was screened for likely environmental and social impacts and the prescribed mitigation measures were implemented.
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Appendix IX: Delayed completion of procurements
and Public in English Language and Flyers for Parents in Local Language for the Yellow Fever Prevention Mass Vaccination Campaign in 6 regions = . Total, Restricted Domestic Bidding Method = . Total, Evaluation of Applied Providers = . Total, 198,990,000 = . Total, Kadijan International (U) Limited = . Total, 232,651,632 = 3,018,923,567. Total, Evaluation concluded on 24th May 2023 however contract not signed by 9th November 2023 pending Solicitor General approval =
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3.1.4 Delayed Submission of Performance Guarantees
Whereas the works contracts required the contractors to submit performance guarantees within 21 days of contract signing, it was observed five (5) of the contractors delayed submission of the performance guarantees with delays ranging from 33 days to 223 days. Delayed submission of performance guarantees exposes the Ministry to the risk of loss in case the contractor breaches the contract and also constitutes a fundamental breach of contract as per clause 59.2(f).
The Accounting Officer explained that no payments for works were affected to any of the contractors without performance guarantees and in addition, the Ministry was regularly instructing the contractors to submit the performance guarantees.
I advised the Accounting Officer to put in place measures to ensure that contractors submit performance guarantees within the stipulated contractual timelines.
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11.2.3Absence of Shortlist of bidders
Regulation 38 (2) of the Local Governments PPDA Regulations, 2006 states that the invitation to bid under selective national bidding shall be addressed to a limited number of potential bidders on a short list without advertising the opportunity in a bid notice.
I noted that the District did not make a shortlist of bidders for procurements worth UGX.76, 060,553. Details are in the Table below;
1, PROCUREMENT REFERENCE = HOIM834/WRKS/ 2022-23/000019. 1, Particulars = Rehabilitation Of District Medical Stores At Headquarters. 1, Contractor = Basingo Construction Co. Limited. 1, Contract Amount = 35,265,527. 2, PROCUREMENT REFERENCE = HOIM834/WRKS/ 2022-23/000014. 2, Particulars = Rehabilitation Of Two Staff Quarters At Kigorobya Hc IV. 2, Contractor = Aliko Consults Limited. 2, Contract Amount = 40,795,026. , PROCUREMENT REFERENCE = . , Particulars = Total. , Contractor = . , Contract Amount = 76,060,553
As a result, this may have created an opportunity to connive with suppliers of interest thus leading to unfair award of contracts at unfair contract prices.
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e) Delayed implementation of works
Review of the works contract and progress reports showed that the works which commenced on 8 th October 2016 are expected to achieve 100% completion on 9 th May
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2021. The progress report for June 2019 shows that the works had achieved only 43.01% physical progress against an elapsed project time of 60.14% which translates into 10 months of delay. It was also noted that 100% completion of the New Cargo complex was to be achieved by 2 nd Dec 2018 (according baseline program - which has never been updated). However by June 2019 progress of works achieved was only 80.45%. This is however is on the critical path of commencement of construction of the Passenger Terminal Building (PTB) which was expected to start on 3 rd Dec 2018 with the demolition of existing cargo building; this activity had not started at the time of audit and may affect the completion time of the project.
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4.3.9 Procurement Anomalies
The Procurements in a number of cases were not competitive and the entities may not have achieved value for money.
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I advised management to strengthen controls under procurement and always ensure compliance with the procurement laws.
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1.7 Submission of Quarterly Performance Reports
Paragraph 8.12 (4,5,6) of the Treasury Instruction 2017, require the Accounting Officer to prepare reports for each quarter of the Financial Year in respect of the vote for which he/she is responsible. These reports shall contain financial and non-financial information on the performance of the vote and shall be submitted to Treasury not later than 15 days after the end of each quarter.
I noted that the entity submitted performance reports for all quarters Q1, Q2, Q3, and Q4 after the deadline given for submission of the reports as indicated in the table below;
1, Details = Quarter One. 1, Deadline for submission = 15/10/2020. 1, Actual date of submission = 22/02/2021. 1, Comment (submitted in time/ delayed) = Delayed. 2, Details = Quarter Two. 2, Deadline for submission = 15/01/2021. 2, Actual date of submission = 10/06/2021. 2, Comment (submitted in time/ delayed) = Delayed. 3, Details = Quarter Three. 3, Deadline for submission = 15/04/2021. 3, Actual date of submission = 21/06/2021. 3, Comment (submitted in time/ delayed) = Delayed. 4, Details = Quarter Four. 4, Deadline for submission = 15/07/2021. 4, Actual date of submission = 31/08/2021. 4, Comment (submitted in time/ delayed) = Delayed
In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports, which are important in ensuring that the budget performs as expected.
Failure to submit performance reports in time and failure to prepare monitoring plans and reports contravene the Treasury Instructions and affect timely tracking and evaluation of performance.
The Accounting Officer noted the observation and stated that effective FY 2021/22, management would ensure that all statutory reports, including the quarterly performance reports, are submitted in line with the statutory timelines.
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I await the outcome of the Accounting Officer's actions.
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3) Expiry of Performance Securities Prior to Completion of Works
Table 54: Status of the Performance Securities as at the time of audit
Arua, DLG = Expired nine (09) months prior to the revised completion date for the works.. Arua, Status of the Performance Security as at the Time of Audit = 1. Isingiro, DLG = Expired thirteen (13) months prior to the revised completion date for the works.. Isingiro, Status of the Performance Security as at the Time of Audit = 2. Kiryandongo, DLG = Expired nine (09) months prior to the completion date for the works.. Kiryandongo, Status of the Performance Security as at the Time of Audit = 3. Lamwo, DLG = Expired five (05) months prior to the completion date for the works.. Lamwo, Status of the Performance Security as at the Time of Audit = 4. Madi-Okollo, DLG = No performance security for the first contractor who was later terminated.. Madi-Okollo, Status of the Performance Security as at the Time of Audit = 5. Moyo, DLG = Expired five (05) months prior to the revised completion date for the works.. Moyo, Status of the Performance Security as at the Time of Audit = 6. Obongi, DLG = The performance guarantees submitted by the contractor for phase 1 and 2 works expired three (03) and five (05) months respectively prior to the revised completion dates for the works.. Obongi, Status of the Performance Security as at the Time of Audit = 7. Terego, DLG = Expired eight (08) months prior to the completion date for the works.. Terego, Status of the Performance Security as at the Time of Audit = 8. Yumbe, DLG = Expired eight (08) months prior to the revised completion date for the works.. Yumbe, Status of the Performance Security as at the Time of Audit = 9
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ii. Submission of quarterly reports
I noted that the entity submitted performance reports for 3 of the quarters after the deadlines given for submission of the reports as shown in the table below;
1, Details = Quarter One. 1, Deadline for submission = 10 th October, 2022. 1, Actual date of submission = 14 th October 2022. 1, Comment = Delayed. 2, Details = Quarter Two. 2, Deadline for submission = 10 th January, 2023. 2, Actual date of submission = 10 January 2023. 2, Comment = In time. 3, Details = Quarter Three. 3, Deadline for submission = 10 th April, 2023. 3, Actual date of submission = 17 th April 2023. 3, Comment = Delayed. 4, Details = Quarter Four. 4, Deadline for submission = 10 th July, 2023. 4, Actual date of submission = 14 th Jul 2023. 4, Comment = Delayed
Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality.
The Accounting Officer explained that some deadlines were met though some were not and going forward all quarterly reports would be submitted in time.
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3.1.2.5. Submission of quarterly reports
I noted that the entity submitted performance reports for all 4 quarters after the deadlines given for submission of the reports as shown in the table below;
1, Details = Quarter One. 1, Deadline submission = 10 th October, 2022. 1, for Actual date submission = 10 th November, 2022. 1, of Comment = Delayed. 2, Details = Quarter Two. 2, Deadline submission = 10 th January, 2023. 2, for Actual date submission = 16 th November, 2023. 2, of Comment = Delayed. 3, Details = Quarter Three. 3, Deadline submission = 10 th April, 2023. 3, for Actual date submission = 14 th April, 2023. 3, of Comment = Delayed. 4, Details = Quarter Four. 4, Deadline submission = 10 th July, 2023. 4, for Actual date submission = 25 th July, 2023. 4, of Comment = Delayed
Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality.
The Accounting Officer explained that delays were majorly caused by delays in obtaining PBS extracts due to network challenges. He also attributed delays in reports preparation and submissions to delays in project execution.
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a) Delayed Procurements
Source: Contract register
The Accounting Officer explained that the contracts award was done in November and contract signing was done in February 2023.
The Accounting Officer should ensure that contracts are awarded timely to ensure timely completion of works.
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b) Review of the Procurement Process
Paragraph 7.2 of the District rural water supply and sanitation conditional grant budget should be made at the end of the last quarter of the preceding financial year , contract awarded by 31st of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines.
I reviewed procurement files and noted the following;
None of the 4 projects had their procurement adverts published by 30th 2022. June,
Only 2 of the 4 projects had their procurement contracts awarded by 31st October , 2022. Appendix 8 refers.
Delayed procurement causes delayed implementation hence hampering service delivery.
The Accounting Officer explained that;
The delays in contract award after the specified date of 31/10/2022 for the 2 projects of Piped Lined Pit latrine was due to in quarterly release of funds as contracts are signed only when money is released. delay
The in publishing the adverts by 30/June/2022 for the 4 projects was due to inadequate funds. delay
The Accounting Officer should liaise with MOFPED to ensure that funds are availed in time to enable timely publishing of the adverts and enable contract award to take place on time.
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1.4 Delivery of services from implemented activities
7., Activity inspected = Supply and Delivery of Exotic Bulls. 7., Expenditure UGX '000 = 1,178,000. 7., Summary of findings = commencement of works on 29/10/2023 I noted that works had just commenced with the contractor on site. I noted significant delays in procurement process for the contractor which led to delays in implementation of the construction works. Contract for supply of 25 exotic Bulls worth UGX.1,179,999,983 was signed on 06/12/2022; Delivery made on 29/06/2023 - late by 3 months. 7., Conclusion regarding service delivery- = service is yet to be achieved and therefore delayed The delays in delivery by the supplier led to delays in achieving the anticipated service from the exotic bulls. 7., Management Response = to get the right contractor to ensure international accreditation after construction. The 3 months' delay was due to pre-delivery inspection by the MAAIF & NAGRC team that took place in April 2023, which
Delayed implementation of planned activities affects service delivery.
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(ii) Procurement Issues
On three (3) of the fourteen (14) contracts, I noted some issues arising from my review of the procurement of the works contractors as detailed below;
In Amuru DLG, after arithmetic checks and corrections, the evaluation team communicated and recommended Wilen Construction (U) Limited as the best evaluated bidder with a bid price of UGX.2,181,140,717 inclusive of VAT and contingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the variance of UGX.380,215,329
In Isingiro DLG, the evaluation team did not correct the arithmetic error of UGX.166,837,000
In Kapchorwa DLG, the bid security of the winning bidder expired before the extended bid validity period requested by the client
These procurement irregularities can lead to challenges during project implementation
I advised the Accounting Officer to ensure that going forward, the evaluation teams adhere to the relevant procurement guidelines
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3.8.6 Lack of Disputes Boards
Two road projects namely Akisim-Moroto project (under Defects Liability Period) and Fort Portal-Hima road project under construction did not have fully constituted dispute boards as required, that is; 90 days after commencement. The boards are necessary to resolve timely any disagreements between UNRA and the contractors that arise during contract implementation.
The Accounting Officer explained that the delays were due to the contractor's objection and preferred particular Dispute Boards.
I advised the Accounting Officer to complete the process for constituting Dispute Boards for ongoing projects and always ensure timely appointments.
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5.1.2.3 Review of the Procurement Process
Paragraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31s of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines.
I reviewed procurement files and noted the following;
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b) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts
Section 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor's responsibilities in terms of mitigating environmental and social risks.
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reports
Section 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that its important to file all critical documentation related to the The Contract Manager (DEO) should ensure that proper site Minutes are prepared and made readily available alongside critical documents such as site visit reports. All these reports should be kept at the District Education Office with copies available at the site.
I noted that the PMCs did not submit monthly physical progress and financial reports as per guideline.
Failure to prepare monthly progress and financial reports may lead to misuse of Project funds and may cause delays in interventions where necessary .
The Accounting Officer acknowledged the anomaly and pledged to improve in the next financial year.
The Accounting Officer should ensure that the monthly progress and financial reports as prepared as per guidelines.
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reports
Section 7.2 (vii) of the DRDIP Operations Manual, 2019 charges the CPMC with the role of preparing and submitting monthly subproject progress and financial reports to the CDO for onward submission to the STPC and DTPC.
I noted that the CPMC for Civil Works on the treatment Plant by Reverse Osmosis at Chongambe Water Treatment Plant did not submit monthly physical progress reports and neither did it submit monthly financial reports to the CDO for onward submission to the STPC and DTPC.
Failure by CPMCS to prepare monthly financial reports may create opportunities for misappropriation of subproject funds. Furthermore, failure to prepare and submit physical progress reports may cause delays in interventions where necessary.
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ef97dd16-8712-4328-92ac-9af7096077f3
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Auditor's Remarks
(iv) Timeliness in Payments, 1 = Poor record. (iv) Timeliness in Payments, 2 = The should management Entity. (iv) Timeliness in Payments, 3 = Accounting Officer ensure robust record within the. The civil works contract in the General Conditions of Contract (GCC) 52 specified effecting payment within 30 days of payment certification while the supervision consultancy contract in its Special Conditions of Contract (SCC) 26.1 specified effecting payment within 45 days of payment certification., 1 = management. The civil works contract in the General Conditions of Contract (GCC) 52 specified effecting payment within 30 days of payment certification while the supervision consultancy contract in its Special Conditions of Contract (SCC) 26.1 specified effecting payment within 45 days of payment certification., 2 = . The civil works contract in the General Conditions of Contract (GCC) 52 specified effecting payment within 30 days of payment certification while the supervision consultancy contract in its Special Conditions of Contract (SCC) 26.1 specified effecting payment within 45 days of payment certification., 3 = . Review of the payment certificates and the corresponding vouchers revealed that payment information for IPC No.2 and fee note no. 12 were not availed so audit could not conclusively determine timeliness in payments as shown in the tables below;, 1 = . Review of the payment certificates and the corresponding vouchers revealed that payment information for IPC No.2 and fee note no. 12 were not availed so audit could not conclusively determine timeliness in payments as shown in the tables below;, 2 = . Review of the payment certificates and the corresponding vouchers revealed that payment information for IPC No.2 and fee note no. 12 were not availed so audit could not conclusively determine timeliness in payments as shown in the tables below;, 3 =
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Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program
Finding
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iii. Construction of Rutookye/Bitereko HC 111
Contract start date was 11/01/2023 and end date was 30/06/2023.
All the funds were paid in advance to the Engineering brigade including the Monitoring and supervision fees.
21
Monitoring and supervision funds should be left at the District, however funds are requested for from the Engineering Brigade that pays them in cash. This is against the government guidelines about cash management.
No contract extension agreement provided.
PPE- workers at the site lacked Personal Protective gears which are a must at all sites.
The site is not fully fenced as required in the BOQ.
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59a54ec5-b2fd-45b9-bb41-cc3925e4d202
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3.1.1 Delayed implementation of Project works
Documents review and interviews conducted revealed that civil works in respect of Palaro Seed Secondary School had not commenced despite an advance of UGX.301,700,578 to the contractor against an advance bank guarantee which expired on 30 th September 2019.
In a letter dated 22 nd /7/2019, the project coordinator of M/s.Davrich Co Ltd informed the project manager that they had traversed a distance of more than 120km radius
6
from the site looking for the specified hard burnt clay bricks but had failed to get the clay bricks sufficient for the works. The co-ordinator indicated that the challenge had two major impacts;
It was going to delay the progress of the project since it is a key material required during the implementation of the project.
It was making the project unpopular to the locals because it was not supporting them financially.
The communication by the contractor requested for attention and Technical advice concerning the challenge. After consultations with the Ministry of Education over the specification of the bricks to be used and obtaining a no objection works ought to have started. However, little works had been done by the time of audit conclusion as shown below;-
The Accounting Officer explained that the land for Palaro Seed Secondary School is located in a virgin land without any existing structure; the land, therefore, required physical planning before any development could take place.
Regarding local materials in the project area, the bricks are burnt clay brick sand, hard cores, and aggregates. However, the regional largely lacks burnt clay bricks as specified and provided for in the technical specifications. Sourcing of burnt clay bricks caused delays in project implementation.
I advised the Accounting Officer to respond to the contractor's request to minimise on the delay.
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d) Bid validity extension after expiry
Regulation 49(5) of the Local Government PPDA Regulations, 2007 requires a bidder to be requested in writing before expiry of their bid validity period in the event an extension becomes necessary.
A review of the bid document of P&D Traders and Contractors revealed that their bid validity expired on 8 th April, 2022; however, the district requested the bidder for a bid validity extension on 22 nd August, 2022 after the bid had already expired.
As a result, the district engaged with a contractor whose bid had already expired and risks litigation costs in the event of disagreements in the implementation of other terms and conditions in the contract.
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3.1.3 Implementation of program activities
Section 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 1Oth of the first month of the preceding quarter . The deadlines for submission of Quarter one report is October , Quarter 2: 1Oth January, Quarter 3: 1Oth April and 1Oth July for Quarter four . Day 1Oth
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4.1.1. Audit of GRID Extension Projects implemented by the Rural Electrification Agency Currently under the Ministry of Energy and Mineral Development for the period 2009 - 2017
a. The outstanding amounts owed to contractor's firms are paid for works that are completed and verified to avoid incurring penalties on delayed payments.
b. To continuously address Environmental and social issues in contracts and their implementation and ensure that all contracts for implementation of GRID power projects make it mandatory for the implementation firms to prepare environmental and social impact assessment (ESIA) reports in addition to resultant Environmental Management Plans (EMP) and Resettlement Action Management Plans (RAMPs).
c. Expedite the process of compensating all PAPs taking into consideration the time lag for the delayed payment (9 years since existing assessment was conducted) accordingly, Resettlement Action Plan (RAP) studies should be conducted based on the final designs, where changes are deemed inevitable in the optimal design, such changes should be communicated such that revaluations of new PAPs are conducted.
d. Establish causes of failing wooden poles even after quality tests have been undertaken. The option to use Concrete Poles can also be considered especially given that the quality control during manufacture for concrete poles can easily be monitored and controlled unlike wooden poles whose quality is determined by many factors from the time they are planted, harvested, treated at the factory, and eventually transported to site.
e. MEMD strengthens project management, monitoring and supervision arrangements for GRID power projects to ensure that all GRID projects are implemented within project time lines, indicated in the approved activity work programs and contracts.
f. For Power schemes implemented through concession operators, MEMD ensures that
The licensed firms operating under concession agreements undertake effective operation and maintenance activities in respect of replacing all
non-function GRID equipment as blown fuses, surge arrestors, replacing broken poles, faulty transformers to keep the power lines functional
MEMD closely monitors and supervises the licensees to establish that they comply with the license terms and conditions and fulfil the objective of increasing access to electricity.
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iv. Expiry of Advance Payment Guarantees Prior to Full Recovery of Advance
Non-renewal of the guarantees may lead to failure to recover the advances paid in the event the contractors fail to complete execution of the construction works.
I advised the Accounting Officer to engage contractors and secure additional advance guarantees and recover the advances otherwise, the advances should be fully recovered on the subsequent payments.
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c6fce0b7-24de-42c2-b6f0-d436d7559075
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Appendix 6 e: DRDIP - Procurement and other issues
procurements not un cleared = . 6, Failure to appoint contract managers from sector specialists or user groups.Num ber = . 6, Failure to appoint contract managers from sector specialists or user groups.Amount = . 6, Idle Subprojects/not put to use.Numbe r = 0. 6, Idle Subprojects/not put to use.Subproject Value = 0. 6, Closed subprojects with bank balances.Number of complet ed subproj ects = 0. 6, Closed subprojects with bank balances.Bank balance = 0. 7, Entity Name.Entity Name = Madi0Okollo DLG. 7, No of subpro jects withou t ESN plans.No of subpro jects withou t ESN plans = 0. 7, Amount transferred to SACCOs without ESN plans.Amount transferred to SACCOs without ESN plans = 0. 7, Procurements not cleared by the CPMCs.Number of files for procurem ents not un cleared = . 7, Procurements not cleared by the CPMCs.Value of procurements not un cleared = . 7, Failure to appoint contract managers from sector specialists or user groups.Num ber = . 7, Failure to appoint contract managers from sector specialists or user groups.Amount = . 7, Idle Subprojects/not put to use.Numbe r = 1. 7, Idle Subprojects/not put to use.Subproject Value = 511,378,045. 7, Closed subprojects with bank balances.Number of complet ed subproj ects = 0. 7, Closed subprojects with bank balances.Bank balance = 0. 8, Entity Name.Entity Name = Moyo DLG. 8, No of subpro jects withou t ESN plans.No of subpro jects withou t ESN plans = 3. 8, Amount transferred to SACCOs without ESN plans.Amount transferred to SACCOs without ESN plans = 1,705,000,000. 8, Procurements not cleared
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b) Absence of Contract Implementation Plans
Regulation 119(3) of the PPDA Local Government Regulations, 2006 requires a contract supervisor to prepare a contract implementation plan upon receipt of a copy of the contract.
However, I noted that there were no contract implementation plans for procurements reviewed worth UGX.608, 484,593. Appendix 15 refers.
There is a risk that the contract may not be implemented according to the agreed projected time frame.
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73a440f7-374b-4409-be11-ad1d26b23502
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3.3.2.2.1 Failure to include clauses on mitigation of environmental and social risks in contracts
17
Section 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 requires contracts to include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor's responsibilities in terms of mitigating environmental and social risks.
A review of contracts of five (5) Projects revealed that there were no clauses on mitigation of environmental and social risks identified in the checklist as well as contractor's responsibilities in terms of mitigating environmental and social risks. Details are in the Appendix 8.
The project works could negatively affect the health and environment of the citizens. The Accounting Officer explained that the environmental and social risks were incorporated in the bills of quantities signed as part of contract agreements and for this financial year, the entity has incorporated them in the general conditions of all contracts.
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23a85f6c-57bd-465c-b4a7-0f076c8e4515
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS
contract period was for 2 (two) years effective 23rd June, 2020. I noted that, two years later, the procurement has not been made. There is no provision for implementation of the system even in the current budget 2021/22. The failure to procure the system, denies the Board the associated benefits like monitoring and revenue tracking. Beside this may result into litigation on grounds of breach of contract and expose Government to loss of funds in compensation. During the year under review, although the Board licensed 17 casinos, there was no evidence that the Board advertised the applications for the said casinos to invite the views of the public as is required by regulations. Failure to publish the notices poses a risk of granting licenses to operators with some conflicts among the public and as such may result into litigation. = I noted that although the budget for Domestic arrears was UGX.42,407,000, funds amounting to UGX.432,579,009 were spent on. 25, = Opinion Unqualified. 25, The Ministry of Finance, Planning and Economic Development on behalf of Lotteries and Gaming Regulatory Board awarded a UGX.10.833Bn contract to a foreign company to provide consultancy services for development of a National Central Electronic Monitoring system. The contract period was for 2 (two) years effective 23rd June, 2020. I noted that, two years later, the procurement has not been made. There is no provision for implementation of the system even in the current budget 2021/22. The failure to procure the system, denies the Board the associated benefits like monitoring and revenue tracking. Beside this may result into litigation on grounds of breach of contract and expose Government to loss of funds in compensation. During the year under review, although the Board licensed 17 casinos, there was no evidence that the Board advertised the applications for the said casinos to invite the views of the public as is required by regulations. Failure to publish the notices poses a risk of granting licenses to operators with some conflicts among the public and as such may result into litigation. = Out of the total
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(i) Percentage of quality progress reports prepared
Clause 53 (3) (g) of PPDA regulations of 2014, requires the Contract Manager to prepare monthly progress reports. The project duration was specified as 120 days, implying that at least four (4) monthly progress reports would be expected. However only three progress report for the months of April, May and June have been availed out of the four expected representing 75% but of poor quality as they lack other key information such as quality control, financial progress, time progress
Due to poor project management
Failure to prepare monthly progress could deny stakeholders the chance to resolve issues that could negatively affect project progress at the earliest opportunity
The Accounting Officer should ensure that progress reports are prepared and address any issues that could negatively affect the execution and progress of the project
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b4b89a48-c2b3-4c6e-9e88-d2e4b0968cbc
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Appendix IX: Delayed completion of procurements
could not confirm adherence to procurement timelines = Evaluation concluded on 02/06/2023 however as of 2nd November contract not signed and yet BEB notice was accepted by bidder on 6th June 2023/ Delayed procurement. 6, MOH/SUPLS/20 22-2023/00043 = MOH/CONS/202 2-2023/00004. 6, Maintenance And Replacement of Telephone Intercom PBX Equipment = Procurement of consultancy services of a social media firm to raise awareness and behavior change action to implement Yellow Fever mass vaccination campaign. 6, Request for Quotations/Pro posals = Shortlisting without publication of expression of interest of a firm. 6, Bid Notice Publishing = Bid Awarding. 6, 40,533,000 = 150,000,000. 6, = GENEREX SOLUTIONS - SMC LIMITED. 6, Null = 148,500,000. 6, Record of receipt of bids shows that SINTEK submitted its bid on 26 th June 2023 however, no bid opening has been done on the system by 2nd November 2023. Deadline for submission of bids as per the SBD is 19 th May 2023 and date of issue in the SBD was 10th May 2023. Therefore we could not confirm adherence to procurement timelines = Evaluation concluded on 30/05/2023 however, as of 2nd November contract not signed and yet BEB notice was published on 31/May/2023.. 7, MOH/SUPLS/20 22-2023/00043 = MOH/NCONS/20 22-2023/00084. 7, Maintenance And Replacement of Telephone Intercom PBX Equipment = Printing of IEC materials on introduction of New vaccines into routine. 7, Request for Quotations/Pro posals = Restricted Domestic Bidding. 7, Bid Notice Publishing = Bid Awarding. 7, 40,533,000 = 150,000,000. 7, = Rim General Enterprises. 7, Null = 174,345,000. 7, Record of receipt of bids shows that SINTEK submitted its bid on 26 th June 2023 however, no bid opening has been done on the system by 2nd November 2023. Deadline for
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3de8f9b4-f6a9-422e-8a12-96314cfb607d
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4.3.2.3 Failure by internal Auditors to audit education development grants Projects
Section 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 also requires that the Project manager will issue payment certificates for works satisfactorily executed and these shall be endorsed by the Internal Auditor among others.
I noted that four (4) Projects worth UGX. 201,186,474 were not reviewed by the Internal auditor. I also noted that payment certificates worth UGX. 321,109,263 were not reviewed and certified by the Internal Auditor as shown in Appendix 7 .
20
This resulted in delayed interventions to implement recommendations of the project manager on the different projects and payments for incomplete works.
The Accounting Officer acknowledged the issue and committed that going forward, the certificate will be amended to accommodate the Auditor's review Section. This is on assumption that the Auditor is expected to undertake post examination of the payments and report on them.
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3.1.2.3 Review of the Procurement process
Paragraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31 st of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines.
I reviewed procurement files and noted the following;
a) A review of Advertisements of procurements revealed that two (2) projects were advertised after 30 th June 2022, as shown in the table below;
1., Project = Siting, drilling and installation of boreholes. 1., Amount = 90,234,600. 1., Date of advertisement = 15/09/2022. 2., Project = Construction of 5 Stance Lined VIP Latrine At Kabolwa TC. 2., Amount = 24,625,792. 2., Date of advertisement = 15/09/2022. , Project = Total. , Amount = 114,860,392. , Date of advertisement =
b) A review of contract documents of procurements revealed that three (3) projects contracts were awarded after 31 st October 2022, as shown in the table below;
1, Project = Siting, drilling and installation of boreholes. 1, Amount = 90,234,600. 1, Date of Contracts Award = 04/01/2023. 2, Project = Rehabilitation of boreholes. 2, Amount = 39,000,000. 2, Date of Contracts Award = 06/06/2023. 3, Project = Construction of 5 Stance Lined VIP Latrine At Kabolwa TC. 3, Amount = 24,625,792. 3, Date of Contracts Award = 04/01/2023. , Project = Total. , Amount = 153,860,392. , Date of Contracts Award =
14
Delayed procurement affects timely implementation of planned activities.
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3.1.4 Regularity of the Procurement Process Delayed procurement processes
Sec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October.
My review of procurement files revealed the following;
All the projects had their procurement adverts published by June 2022, and 30th
All the projects had their procurement contracts awarded by 31st October 2022 except for Ludara piped water scheme whose contract was signed on 15/12/2022 two months after the deadline
Delayed procurement causes delayed implementation hence hampering service delivery.
The Accounting Officer explained that effort is made to observe these procurement deadlines. being
The Accounting Officer should always ensure compliance with the given guidelines.
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b5ca1b1f-2a00-452d-a1bb-3a23081fba0e
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