cluster_labels int64 0 99 | chunks stringlengths 7 4.26k | point_ids stringlengths 36 36 |
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84 | 3.0 Un-Supported Receivables
Good practice requires that all account balances reported in the Financial Statements be supported with schedules containing the details of the reported balances. This gives credibility and confirmation of the accuracy of the reported balances.
Included in the Statement of Financial Pos... | 782da1ae-bed8-454e-9c4a-5c64cbc39290 |
84 | 2.3 Unqualified Opinions
Income. , 1 = . , 2 = UGX.503.865bn by the Board. , 1 = . , 2 = - National Lottery. , 1 = . , 2 = Staffing Gaps. , 1 = . , 2 = Un planned procurement (Procurement for consultancy. , 1 = . , 2 = services to develop an online budgeting system and provision. , 1 = . , 2 = of technical su... | 201352bf-651c-4513-8428-c050b4f0bf01 |
84 | c) Unrealistic loan end dates
I noted that unrealistic loan end dates for 87 employees ranging from 8 to 222 years. In the year under review, UGX. 141,966,827 had been deducted from these employees.
The above end dates are unrealistic and cast doubt on the integrity of the PDMS system. This has led to continuou... | 6eefee71-2727-443a-9f6a-43f3b2374efe |
84 | 4.7 Uganda Women Enterprise Program(UWEP) recoveries
This implies that 86% of the funds remained unrecovered thus rendering the program a failure to the set objectives.
Failure to recover the funds due date leads to loss of public funds and fails the program objectives of running a revolving f... | 6663de40-a85c-47e9-96dd-c323db21a230 |
84 | e. Unjustified/Irregular Payments
On six (6) out of the fifteen (15) contracts, I found various payments that I considered irregular, unjustified and/or questionable due to the absence of documents supporting these payments, payment for items that do not meet the specifications, payments for unexecuted works and pay... | 8287fded-b5b3-4bfb-948d-e61fd12b7eb1 |
84 | 3.3.1Mischarge of ex-gratia
Section 7.10.3 of the Treasury Instructions 2017 stipulates that the chart of accounts provides a basis for a uniform budget classification and execution; therefore, it is mandatory for all votes to use the coding structure to budget and execute the budget. By impl... | fba04383-89fd-4370-8014-3c85126af75f |
84 | 1.14 Procurement Management
i) Out of 72 entities, 11 (15%) undertook sixty-three (63) unplanned procurements worth UGX.59.02Bn. There is a risk of such entities exceeding their procurement budgets, potentially leading to domestic arrears. This was caused by poor planning and budgeting.
The Accounting Officer... | cb866ede-ab4d-44ff-8dcc-e1877b7d2904 |
84 | 2.6 Non-remittance of Pay as You Earn (PAYE)
I observed that Pay As You Earn (PAYE) for the Authority amounting to UGX.27,809,236,591 remained unpaid by the close of the year 30 th June 2019. Violation of the Income-tax law attracts fines and penalties thus reducing funding for planned activities.
The Account... | 68951d48-e55d-4a92-840b-67ee9ddc0bf3 |
84 | a. Underfunding of the Programme.
A review of the approved budget for the YLP program revealed that whereas the Municipal Councils had budgeted for a total amount of UGX.1.7bn for the financial years 2013/2014 and 2014/2015 , only UGX.1.6bn was released resulting in a shortfall of UGX.17,971,000.
Thi... | a3cd05a2-fa56-4d04-8a42-fd4914e9cb4b |
84 | 4.2.2.2 Non-deduction of WHT
Section 123(1) of the income tax Act requires a withholding agent to pay to the commissioner any tax that has been withheld or that should have been withheld under this Part within fifteen days after the end of the month in which the payment subject to withholding ... | 56690221-cddd-44ac-b486-377a0289a30b |
84 | b) Unrealistic loan end dates
I noted that unrealistic loan end dates for 15 employees ranging from 9 to 19 years. In the year under review, UGX. 18,528,565 had been deducted from these employees as detailed in appendix 1 .
The above end dates are unrealistic and cast doubt on the integrity of the PDMS sys... | 50e82985-a1bb-4a87-8e97-5280f7a1466b |
84 | 2.0 Misstatement of Non-Produced Assets in reconciliation between total expenditure per appropriations and statement of performance
A review of the reconciliation between total expenditure per appropriations and statement of performance revealed that the District reported Non-Produced Assets purchased ... | c50bd181-58e4-43c5-88b9-2c66f40038fd |
84 | c) Non-disclosure of liabilities
I noted that there were liabilities in 5 Cities amounting to UGX.1,763,698,264 resulting from the merger of 75 LLGs. These liabilities were not disclosed in the entities' financial statements as shown in the table below.
Table 36: Non-disclosure of liabilities | cc5e8b1d-c5d5-42fe-b601-4bc2dfbd3dab |
84 | 1.4 Management of Letters of Credit
Disclosed under Note 19 are prepayments and advances of UGX.1.472Tn which comprised of Letters of Credit of UGX.223.23Bn, Other prepayments of UGX.478.865Bn and Advances of UGX.770.161Bn.
I however noted that some Letters of Credit worth UGX.219.98Bn, were classified under ... | 8546b266-d1f3-43c3-b1fa-7e938bc17fce |
84 | Below are my findings;
Table 31: Summary of claims presented for Verification
1, Entity = UTL. 1, Total No. of Claimants = 1,065. 1, Claim Amounts as at 30 th June 2020 - UGX = 200,444,057,531. 2, Entity = UPL. 2, Total No. of Claimants = 348. 2, Claim Amounts as at 30 th June 2020 - UGX = 35,249,791,537.... | 9486dcd3-e2da-4922-8111-08a75629a256 |
84 | 3.2 Qualified Opinions
= . , Un-recognised revenue from the assets leased to UMEME Ltd by UEDCL Long outstanding receivables amounting UGX.68 bn from government. = UGX.2,326,247,505. , = . , = . , Un-recognised revenue from the assets leased to UMEME Ltd by UEDCL Long outstanding receivables amounting UGX.68... | 1853ecd8-67c4-4bc2-bb9d-c141cb66c4a7 |
84 | 1.2 Non-compliance with the Repayment Schedule
The Documentation review revealed the repayment was not in line with the agreed repayment schedules. It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.372,635,500 by close of the financial year 2017/2018, only... | 4c50a172-c107-41e5-a856-ec0e89903179 |
84 | a) Deduction past the deduction end date
I observed that UGX.27,064,037 relating to 35 employees was deducted by UCLA/UBA past the end date .
Deductions past the end date resulted into financial loss to the affected staff. | c6ca3c05-e865-4a7b-87ce-53db21f1c99a |
84 | 2.3.5 Unspent Salary balances
A review of consolidated statement of financial performance for Municipal Councils and note 16 revealed that UGX.4,310,090,037 (64%) out of UGX.6,759,826,897 transferred to treasury, related to unspent salary balances which could have affected recruitment and staffing levels in the Local G... | eb44465c-55fe-47e4-81ec-ccb70edfc074 |
84 | 3.19.4Transfer to LLGs
Table 43: Transfer to LLGs
received (UGX), releases = 25,576,920,152. received (UGX), Expected transfer to LLGs 65% (UGX) = 16,624,998,099. received (UGX), Actual transfers to LLGs (UGX) = 15,480,614,931. received (UGX), Variance (UGX) = 1,144,383,168 | d3f70362-1654-438e-8cf8-49229a46cb17 |
84 | ii. Lack of Integrated Revenue Systems at CAA
Despite a big shift to digitalisation and the Authority spending UGX.1.13Bn in acquiring a Passenger Tracking System with the aim of ascertaining the number and identity of passengers on a given flight, two years later, the system was not being used consistentl... | da1b2acb-a2d2-45ea-a0c4-87dff129b047 |
84 | 4.0 Payables
Section 41, 1 (a-c) of the Public finance management act 2015 states that (a) an Accounting Officer shall control the regularity and proper use of money appropriated to a vote, (b) be responsible for authorising any commitment made by a vote, and (c) control the resources received, held or disposed of by o... | cdda4eff-7a7a-42b7-8b41-83b87a52918d |
84 | g) Inadequacies in handling precious minerals by URA
I reviewed the processes of revenue collection of mineral exports and noted that;
I noted that a total of UGX.340Bn in taxes had not been collected from Gold exports valued at UGX.6.962Tn for the year under review. Management attributed noncollection to the... | 08385933-ecd2-4230-b9ef-78c2f853e30c |
84 | (i) Absence of Tax Assessment and Payment on Exportation of Certain Minerals
A review of URA systems (ASYCUDA) revealed that 22 mineral categories exported other than Gold, in 6,469 instances worth UGX.72.490Bn were exported without any tax assessment and payment of the resultant taxes.
The Commiss... | c0647602-3b8d-46d1-b3f1-e8fee5bb4961 |
84 | i. Incomplete Records for Capital and Operational expenditure
According to the contract price schedule, I noted that USPC is expected to invest EUR.13,777,814 between the 1 st and 7 th year of operations in Capital expenses while EUR.3,132,958 in annual operational costs.
I was not provided with all the e... | f54af378-3b1b-4f51-a8d8-daa062e9762a |
84 | 3.3.1 Unpaid court awards and compensations
Table 26: Showing the trend analysis of court awards and compensations
1, Financial Year = 30 th June 2012. 1, Outstanding Amount UGX. = 54,009,997,832. 1, %Percentage increase from previous year = . 1, the = . 2, Financial Year = 30 th June 2013. 2, Outstanding Amount U... | 9e1278ea-8ec6-4bdf-a1d7-7b5cae071c5d |
84 | 5.0 Pending Court Cases
e) Hearing is ongoing in four cases out of which three are for recovery of monies for seedlings allegedly supplied to UCDA i.e. Allen Namono Vs. UCDA, Good Samaritan Community Development Programme Vs. UCDA, Nassuna Teopista & 17 Ors Vs. UCDA while one, UCDA Vs. Leeds Insurance Compan... | 1a84aae8-2fce-4c73-840f-3254f23c37c7 |
84 | 2.1.13.5 Under absorption of loans
A review of the loan disbursements revealed that several loans worth UGX.1.3 trillion appeared to be performing poorly, with some nearing expiry, while others reached the closing date without fully disbursing. Such low levels of performance undermine the attain... | 94e1d212-0668-4207-8489-d9c8b05a1393 |
84 | 4.5 Accumulation of Interest from unpaid awards.
Paragraph 10.11.1 of the Treasury Instructions 2017 requires the Accounting Officer to exercise all reasonable care to prevent and detect unauthorized, irregular, fruitless
17
and wasteful expenditure and must for this purpose, implement effective, efficient and transpar... | b020e8a4-8b3e-4e1b-b19b-5cab3ca6c694 |
84 | b) Deduction by PCA past the deduction end date
I observed that UGX. 26,531,379 relating to 40 employees was deducted by UCLA/UBA past the end dates.
This resulted into financial loss of the affected employees.
The Accounting Officer explained that the management of deductions on the payroll was managed by PCA/... | 4f9b5d5b-3b81-4508-a0fe-154126b6e6ee |
84 | 6.0 Qutstanding Domestic arrears
Paragraph 10.9.17 of the Treasury Instructions 2017 states that the Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year .
On the contrary, during the review, I noted that the ministry had an outstanding amount of UGX.22,458,091... | 76191b40-cd14-4669-8e89-b26d166a15df |
84 | ii. Unjustified and overpayments amounting to UGX 1.355Bn
I advised the Accounting Officer to ensure that the amounts certified and paid in excess of the quantities executed, unaccounted for payments and irregular/unjustified payments are recovered from the contractors prior to concluding the contracts. | 9f651de2-9268-4efa-b7e6-f5431f0430c8 |
84 | 2.0 Accumulated Payables
The District disclosed accumulated verified payables figure of UGX.1,036,523045, arising from failure to repay the YLP and UWEP funds due to low recovery of funds.
There is risk that the District may not settle these obligations and deny opportunity for revolving these funds, given the ... | 2f5cedbe-1fe1-4ed7-b137-07836ee80d5a |
84 | 11.2.1 Delayed procurements - UGX.3, 018,923,567
Review of procurement files on the e-GP system revealed that the procurement process stalled without justifiable cause for four (4) procurements valued at UGX. 3,018,923,567 as detailed in Appendix IX .
Unnecessary delays in the procurement process ... | 424c3919-b2ac-4045-a6f4-3daaad8613f2 |
84 | iv. Expiry of Advance Payment Guarantees Prior to Full Recovery of Advance
I observed that on eight (8) of the contracts, the advance payment guarantees expired prior to full recovery of the advances. By the time the advance payment guarantees expired, the unrecovered advances totaled UGX.4.55Bn as shown in the table b... | f7a8ec1e-da90-40bd-9552-a04ae09d177b |
84 | 3.0 Long-outstanding Domestic Arrears/Payables
Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from a debt in the previous financial year, and it has the capacity to pay the
9
expenditure from ... | bb5c53ef-a651-438a-ac43-d4f6866132a3 |
84 | 1.6 Slow recovery of Accumulated Arrears of Revenue
Paragraph 10.13.2 of the Treasury Instructions, 2017, requires Accounting Officers or receivers of revenue authorized by the Secretary to the Treasury, to allow credit facilities to ensure that written instructions are issued for the issuance of invoices, collect... | 6945175e-e662-4464-8646-d32cc5859912 |
84 | 5) Irregular/Unjustified/Questionable Payments/Certifications
I reviewed payment documentation for the eleven (11) DLGs and noted various payments totalling UGX.4,134,430,658.5 that I considered irregular, unjustified and/or questionable due to either absence of documents supporting these payments, paym... | 5b7b81e8-23e7-4a66-8aac-44ff23883b30 |
84 | 4.0 Non-performing Letters of credits (LCs)
Included in the receivables balance of UGX.560,078,177,189 in the statement: of financial position and Note 22(c) are letters of credit of UGX.16,268,927,183 which have remained outstanding for more than 2 years. Table 11 below refers;
Table 11 : Summary of long outstanding | 0d4fb1ff-586d-4f1c-90a9-61580ed12483 |
84 | 2.3.4 Receivables
A review of the consolidated statement of financial position of Municipal Councils and note 18 of the consolidated financial statements revealed that receivables increased by UGX.8,252,586,423 (44%); from UGX.18,906,454,489 to UGX.27,159,040,912. There is a risk that the Local Governments may not reco... | da6425a2-54c3-4cc7-b08e-3b4374feb003 |
84 | ii. Verification of Other Creditors
Table 30: Creditors Verified
1, Item = Consolidated Tax Liability (PAYE, Local Exercise, Withholding Tax, Value Added Tax). 1, Amount - UGX = 9,786,780,845. 2, Item = UCC liability. 2, Amount - UGX = 62,469,304,749. 3, Item = UCECPS liability. 3, Amount - UGX = 2,353,904,321. 4... | a70071b5-9b17-434c-b81f-b32dfc38d31e |
84 | 4.0 Long Outstanding Payables
Paragraph 10.15.4 (b) of the Treasury instructions 2017 states that expenditure arrears are bills that remain outstanding beyond the financial year in which were incurred and pose a big risk against effective budget execution. For this reason, Accounting Officers are required to give prior... | a9fdf529-f743-4e73-94c9-136f64f53e67 |
84 | 6.7.2 Increasing Land Compensation Claims
The current land compensation claims at the Uganda Land Commission stand at UGX.194 bn. This increased by UGX.7.162 bn during the current year. However, this amount is not supported by complete and appropriate documentation. The claims have been outstanding for a while due to t... | 9946e0e2-9743-4ac6-b577-d398f34e379f |
84 | (i) Pending Tax Appeals Filed in the Financial Year 2022/23
Table 32: Status of Tax appeals for the year ended 30th June 2023
1, Tax Case Category = Resolved. 1, Number of Cases = 19. 1, Amount (UGX) Bn = 5.615. 2, Tax Case Category = Settled by consent. 2, Number of Cases = 91. 2, Amount (UGX) Bn = 45.895. 3, Tax Case... | 6cc63b37-b5db-4826-8662-663f0617e59c |
84 | 1.2 Disbursement performance
As a result of the un-disbursed funds Government is at risk of paying commitment fees amounting to UGX.42,236,325 an equivalent of USD 11,263.02 (which is ½ of 1% of undisbursed funds) on un-disbursed donor funds since the date of project effectiveness.
Management explained that the disburs... | 7b7c41d6-40db-46e8-8723-543ea8d2640e |
84 | 3.1.1 Unplanned expenditure through Garnishee orders
In my previous year's report to Parliament (2018/2019), I noted that a sum of UGX.66.6bn and USD.528,000 was attached by way of garnishee orders against Government and I accordingly advised Government to devise a strategy of managing payment of debts aris... | 01c3907b-9ca2-423a-848e-1eba78d714d5 |
84 | Key Findings
1, Area of Improvement = Tracked Permits with deposited amounts less than the total invoiced/activity amounts I noted that there were variances between the stipulated total activity amounts and the amounts paid, totaling UGX.3,336,310 and USD.1,260,810. 1, Recommendation = I advise... | 26d962b0-47fd-405f-96e9-913b76ab0b11 |
84 | 2.4 Outstanding long-term borrowing
I observed that the Authority has an outstanding long-term borrowing of UGX.42,570,488,999 arising from development credit agreement between IDA and KCC on behalf of Government entered into on 12 th August 1991 for improvement of waste management in the city, production of up to date... | 58484fbe-98d9-4ada-bae8-a03e19e9f7a0 |
84 | Consolidated Fund
Included in the statement of Changes in Equity is an adjustment of UGX 379 billion consisting of adjustments or restatements by the various entities in regards to cash and cash equivalents, payables, pension liabilities, receivables, investments and borrowings. Details regarding the adjustments are co... | ec4936ca-eec1-420d-afcc-6e49b0824902 |
84 | 2.1 Outstanding domestic arrears
Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from a debt in the previous financial year, and it has the capacity to pay the expenditure from t... | 026a2db8-45ac-45a7-bed1-5aadcf9d9dd6 |
84 | 3.0 Misclassification of expenditure
I noted that expenditure amounting UGX.433,609,995 was charged on wrong account item codes contrary to those in which they were budgeted.
The Accounting Officer explained that during the budgeting process, Funding from Transitional Development grant was received, bud... | a01cee25-47a0-4e67-9a4a-5cb87ec72640 |
84 | 5.0 Receivables
Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that the Accounting Officer of a vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records, follow up and recovery of outstanding amounts, accounting and reporti... | 833e595a-1c20-4a74-85ea-7ea63000381a |
84 | 3.3.1 Unpaid court awards and compensations
The outstanding amount in Court awards and compensations has been accumulating over the last nine (9) years except for a slight decrease in the year under review of 12.6%. The trend is shown in table 9 below:
Table 26: Showing the trend analysis of court awards and compensati... | 64f6fd14-c3c7-4437-8648-1bbb64353053 |
84 | ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS
, = . , = . , the previous quarter(s). The Mission had total collections including balance brought forward from previous year of UGX.1,606,177,645 out of which UGX.706,072,607 had =... | fc7cdc2f-a3f2-44e6-9ef1-51a1a1281736 |
84 | 2.0 Accumulated Payables
The District disclosed accumulated verified payables figure of UGX.797,573,022, arising from failure to repay the YLP and UWEP funds.
There is risk that the District may not settle these obligations and deny opportunity for revolving these funds, given the poor recovery of funds.
Low recovery w... | f5d5c2dc-6e8e-4fc5-b68d-f1ba5e3453f4 |
84 | 3.1.3 Non-Compliance with Tax laws
During the year under review, a sample of MDAs did not comply with Tax laws in respect to deductions and remittances to UGX. 27.4 bn. The failure to deduct and remit taxes directly impacts on collections by the Uganda Revenue Authority. I advised Accounting Officers to comply with th... | d310ad02-42b7-4e03-a3c5-6e3798eabfd3 |
84 | 1.2 Non-Performing Receivables - UGX.0.919Tn
Included in the receivables under Note 20 are loans to private and state enterprises of UGX.7.7Tn, which includes non-performing receivables of UGX.0.919Tn and have not been performing for over 20 years. A provision of bad debts of UGX.0.247Tn has been made in this ... | 0db5663d-dcb2-4ea8-bcf5-2ea8c7afc886 |
84 | 7.0 Outstanding Domestic arrears
Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no un paid domestic arrears from a debt in the previous financial year; and it has capacity to pay the expenditure from the... | 10582f6b-b809-4956-9deb-d32a26ad4f89 |
84 | b) Deduction past the deduction end date
I observed that UGX. 5,649,245 relating to 14 employees was deducted by UCLA/UBA past the end date .
This resulted into financial loss of the affected employees. | a012920c-b0df-4160-a749-fcb9bc73b801 |
84 | h) Unsubstantiated Claims in the Claims register
A review of the Monthly progress report (MPR) No 24 of May 2019 and the claims register revealed that a total of 11 notices to claim have been submitted. However, audit was not availed details and treatment of each of the claims.
In the circumstances I was unable to asce... | e93c113d-b7af-4192-b5d1-f309784dfc00 |
84 | i) Multiple loan approvals of the same individuals
Table 46: Multiple Loans by same individuals
1., Category = Duplicate NIN, same Name, same phone number. 1., No. of household/ individuals = 50. 1., Total loan amount (UGX) = 49,800,000. 2., Category = Duplicate NIN, Same Name, different phone number. 2., No. of ... | ef84b770-0788-4e23-b4ab-ab6c5b471f4e |
84 | 4.0 Qutstanding Domestic Arrears
Section 21(2) of the Public Finance Management Act; 2015 states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from a debt in the previous financial year; and it has capacity to pay the expenditure from the approved estimate... | 6c5dfa84-90e8-4c29-9882-047d277fdd04 |
84 | h) Grievance management and court cases
Generally, there were adequate grievance management procedures for all the projects. However, 53 suits had been filed by 137 PAPs unsatisfied with the grievance management results. These suits currently expose Government to demands amounting to at least UGX.440.96 ... | d1e22475-1308-4b76-ad51-3d4ddc0d9999 |
84 | i. Verified Claims -UGX.213,026,888,318
I advised the Government to make the necessary budgetary provisions to cater for settlement of the above claims. | 13b4d686-d63f-4019-9ea3-77d58d1fbbc5 |
84 | 3.0 UNRECOVERED YLP AND UWEP FUNDS
I noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX.716,762,583 supported by Note 22(d) at the closure of the financial year, yet
14
the Programmes ended with the introduction of the Parish Development Model Programme.
There is a risk that... | 4bc70793-9c75-4cc5-9183-69c5e26cb590 |
84 | b) Low recovery of Youth Livelihood Programme and Uganda Women Enterprise Programme Funds
Assessment of the recovery of the loaned out amounts for the Youth and Women groups revealed that out of the Youth Livelihood Programme recoverable amount of UGX.169,414,124,329, only UGX.39,772,804,412 (23%) had been re... | f3468b55-f0b9-4729-b71b-3d576ad31dcb |
84 | d) Failure to collect Gold export levies
The Minister of Energy and Mineral Development issued a Statutory Instrument, requiring collection of levies on processed gold exports at rate of USD 200/Kg. During the period 1 st July 2022 to 3 rd March 2023, a total of 7839.1 Kilograms of processed gold were expo... | f0b3d462-0c03-41b9-a995-4086db33df64 |
84 | c) Accumulation of Domestic Arrears
Section 21(2) of the Public Finance Management Act, 2015 provides that a vote shall not take any credit from any local company or body unless it has capacity to pay the expenditure from the approved estimates as appropriated by Parliament for that financial y... | c2ce57a8-e33a-420a-81e8-80dab3c5a04a |
84 | 4.8.1 Low compliance with repayment schedules
UWEP Program guidelines provide that all the project grants disbursed to each women interest group will be treated as a revolving fund to be repaid in accordance with the project financing agreement between the Municipal council and the beneficiary wome... | 6c4a8834-7532-458e-9d4a-804f8b06c881 |
84 | c) Unrealistic loan end dates
I noted that unrealistic loan end dates for 4 employees amounting to 9 years. In the year under review, UGX.5,364,644 had been deducted from these employees.
The above end dates are unrealistic and cast doubt on the integrity of the PDMS system. This has led to continuo... | a9080737-7cce-46ae-a1e4-25f2741929af |
84 | 6.11.1Youth Livelihood programme
During the financial year 2018/19, the Youth Livelihood program only received UGX.48.4 billion (73.9%) out of its annual approved budget of UGX 65.6 billion. The districts have continued not to remit recovered programme funds back to the national recovery account on a timely manner. Th... | 3d6af335-a5b2-4761-a6eb-34f47b942309 |
84 | Implementation of Fees Collection policies
I noted that nine (9) public universities had not fully implemented the measures put in place to ensure collection of all fees due to the University. This led to accumulation of tuition arrears amounting to UGX 11.841bn as at 30th June 2018. The arrears were maj... | d2fc2e96-e2bd-4bb6-8d1e-8b81138562c5 |
84 | 9.3 Delayed settlement of Court Awards and Compensation for outstanding cases as at 30 th June 2022
The legal maxim that Justice delayed is Justice denied means that if legal redress is available for a party that has suffered some injury, but is not forthcoming in a timely manner, it is effectively the same as having... | e4d34c4e-d152-471c-aa76-b7444e29d7f3 |
84 | 2.0 Un-Budgeted for Domestic Arrears-UGX.450,509,603
Section 13 (10) (a) (iv) of the Public Finance Management Act, 2015 guides the Accounting Officers while budgeting of government liabilities during the financial year.
Review of the approved estimates and financial statements for the year revealed that b... | 67022d9d-f454-44cd-a59c-5a2f31503db7 |
84 | 4.3.3 Non-payment of ex-gratia
Table showing URF Releases and Expenditure
1, Quarter. = Q4. 1, Number of.Councillors not paid = 13. 1, Rate per.Councillor = 250,000. 1, Amount (UGX). = 9,750,000 | acd8168e-065d-476a-be35-fa83c258845c |
84 | 4.7.1 Status of Youth Livelihood Program (YLP)
I noted that the program; was launched in 2014/2015 and the Government disbursed a total of UGX.1,215,692,798 to the youth interest groups. During the year under review 2022/2023, UGX.457,256,300 had an outstanding balance of UGX.796,274,381 (65%) inclusive of interest for... | 66ca924f-80ad-4800-890c-5c02cceab5a1 |
84 | b) Revision of the budget
I noted that the total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget of UGX.4.412Tn.
This led to an increase in expenditure budget without corresponding revenue which increased ... | 764d3af1-9e25-4f3c-8717-6113762eb38b |
84 | iii. Failure to capitalise Information System Intangible Assets in the Financial Statements
Despite spending UGX.4.723Bn on system development, Civil Aviation Authority (CAA) has not capitalised intangible assets. These include licenses, software, operating systems, subscriptions.
As a result, the ass... | aeb4d2c2-98d3-4860-9170-ac1753e523c3 |
84 | 2.2 Inadequate Budget for Domestic Arrears
Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which t... | 7d2fdd31-e17e-4cfe-ae3b-bdda04139f4e |
84 | 6.1.4 Non Accountability For Payments
Para. 7.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; LGs should ensure that interim and completion certificates are issued for all p... | 39691850-8fdc-4835-b661-be56954a8e1b |
84 | 5.0 Receivables
Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that the Accounting Officer of a vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records, follow up and recovery of outstanding amounts, accounting and r... | b67e4bcb-eaef-434d-8c18-69261697b015 |
84 | (i) Ineffective implementation of the PDM Information System
A review of the system functionality and analysis of the data extracted from the system for the financial year under review revealed that out of UGX.1.058Tn disbursed from MoFPED. Of the funds disbursed, UGX.720.233Bn had been borrowed and lent out to 737,653... | 26b155dd-26bc-40a2-9e65-79235f30414f |
84 | 5.0 Payables
I noted that the District had payables of UGX.2,063,896,788 as presented in the statements of financial position and disclosed in notes 27 of the financial statements. I further noted that payables increased by UGX 132,753,578 (7%) from the previous year. The amounts relate to mainly to depo... | 736a28fa-9f03-4d6b-bd36-45185c4b9380 |
84 | 3.8.1 YLP at Ministry Level
During the financial year 2018/19, the Youth Livelihood program only received UGX.48.4 billion (73.9%) out of its annual approved budget of UGX.65.6 billion. The districts have continued not to remit recovered programme funds back to the national recovery account on a timely manner. This ye... | 98687209-a4e8-4c98-84f0-895099e1a2a7 |
84 | 3.0 UNRECOVERED YLP AND UWEP FUNDS
I noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 2,349,224,600 as at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme.
There is a risk that these funds may not be recover... | d4569ee6-6359-4c74-b6d3-2c62d801715b |
84 | 6.2.5 Non-deduction of WHT from UGiFT
Section 123(1) of the income tax Act requires a withholding agent to pay to the commissioner any tax that has been withheld or that should have been withheld under this Part within fifteen days after the end of the month in which the payment subject to wit... | 47cea38c-1842-4ee7-94af-d198c642702b |
84 | 2.2 UNSPENT BALANCES FROM THE PRIOR YEAR
As reflected in the Consolidated Fund Statement on page 30 of the financial statements, prior year unspent balances amounting to UGX.29.41Bn (2020/2021: UGX.26.05Bn) were applied as part of the monies to fund the budget for FY2021/2022. Given that such balances arise out of the ... | f38fbf56-0565-409d-b48c-21fde33bc5a0 |
84 | 2.8 CANCELLATION OF THE LOAN FOR CONSTRUCTION OF MUZIZI HYDROPOWER PLANT
I noted that by the time of cancellation of the loan, no disbursement had been made. However, UGX.3.97Bn had been incurred as commitment fees to secure the loan. Another UGX.4.66Bn (1.2Mn Euros) is payable by government as cancelat... | ea65a552-ccc1-4adc-bf90-0cfcf1646015 |
84 | 4) Dividends
I noted that only Housing Finance Bank Limited declared dividends of UGX.32.56Bn in the year under review up from UGX.29.23Bn declared in the prior year. Out of the declared dividends, government received UGX.14.37Bn during the year higher than UGX.10.07Bn received in the prior year.
I further noted that ... | 369018ee-a86e-4add-a355-54be056a0a68 |
84 | iv. Verification of Receivables
Receivables totalling to UGX.113.65Bn were presented for verification. Due to time limitations and sensitivity of the matter, I could not verify receivables, however the process of verification had commenced under the administrator. I await the outcome of the verifi... | c654ea01-e8e5-4e1e-b237-4d5ecd0509f0 |
84 | c. Failure to transfer recovered funds to the recovery account in BOU.
A review of the bank statements of YLP collection accounts revealed that out of the collected amount of UGX0.44bn only UGX0.4bn was transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18 leaving a bala... | e72b4435-bac0-40e2-a689-726d269817ce |
84 | i) Delayed Collections.
I noted that the district recovered UGX.197,628,900 (%) out of the expected disbursed amount of UGX.580,626,933, leaving an outstanding amount of UGX.382,998,033 (73%) exclusive of service fee. See details in appendix 10 (a).
ii) The unrecovered UWEP funds have since attracted a 5% se... | c07be044-8fe6-4738-ab7d-6bca24cbb9ae |
84 | 3.3.2 Approval of supplementary funding without matching revenue
Section 25(1) of the Public Finance and Accountability Act (PFMA) as amended 2020 states that the total supplementary expenditure that requires additional resources over and above what is approved by Parliament shall not exceed 3% of ... | ad3d12e7-6b92-4459-a5db-cbace57fd6b3 |
84 | i) Over/Under remittance of deductions
Sn, 1 = Beneficiary. Sn, 2 = Deduc tion code. Sn, 3 = Payroll Deduction amount (UGX). Sn, 4 = Amount remitted as per IFMS (UGX). Sn, 5 = Variance Under remittance (UGX). Sn, 6 = Variance Under remittance (UGX). , 1 = . , 2 = . , 3 = . , 4 = . , 5 = Over remittance (UG... | 37a2575f-72bb-4a16-b3cf-8a7baeb3ca4d |
84 | e) Failure to disburse royalties to Land owners and eligible Local Governments
I noted that the Ministry's mineral royalties sharing fund account during the financial year had accumulated a total of UGX.2,338,797,406. Out of which UGX.976,997,307 (42%) was paid out, leaving unremitted royalties of UGX.1,361,8... | 67e6bf84-a805-4646-a0b1-884484554059 |
84 | 4.3 Unremitted off -budget receipts
Paragraph 29 of the Budget Execution Circular for the Financial year states that in the event that an external agency provides funds in the course of implementation of the budget or any funds remain unspent at the expiry of an appropriation, these must be declared and a ... | bfda4323-dc3b-4913-b405-6666a8a458d8 |
84 | Appendix 21 (a): UWEP outstanding funds
disbursed = 8000000. 9, Repayment date = 26/2/2022. 9, Amount Recovered = 5835000. 9, Amount Due = 2165000. 9, 5% services fee where applicable = 108250. 9, Amount due with 5% charge = 2273250. 9, Remarks = Refinanced amount and it was affected by Covid 19 but paying ba... | 01806d78-7f1f-4ada-9bd2-920e95d7c5a5 |
84 | 4.1 Under budgeting for Compensation
Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for the government debt and any other financial liabilities for the financial year... | 01c87e6b-6be7-4c2a-a879-a1a19eb59278 |
84 | 2.1.2 Un-remitted Agro- input dealers' balances- UGX.4Bn
At the time of audit, funds to a tune of UGX.4,004,890,806 were still held by BOU and not remitted to the Agro-input dealers as shown in the table below;
Table 6 showing un remitted funds to the agro dealers | 8021e030-495a-4397-ac46-c17966a42017 |
84 | 2.1 Adverse Opinions
MATTER /EMPHASIS OF MATTER / MATTER/COMPLIANCE MATTERS.. = Incompletely vouched expenditure UGX. 823,842,243. , KEY AUDIT MATTER /EMPHASIS OF MATTER / MATTER/COMPLIANCE MATTERS.. = Incompletely vouched expenditure UGX. 823,842,243. , KEY AUDIT MATTER /EMPHASIS OF MATTER / M... | 41178bca-d708-4039-8c78-e547bed30bf5 |
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