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84 | 5.0 Payables
I noted that the District had a payables of UGX.3,136,900,791 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.74,929,193 (2.4%) from the previous year. The amounts relate to mainly to deposits and ... | 6878cfdd-9905-4352-8786-2f2626638a15 |
84 | ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS
UGX.286,121,044 at the closure of the financial year under review. The failure to pay teaching allowances in time affects morale of staff.. , SECTOR AND = . , SUMMARY OF KEY FINDINGS = ·. , SUMMARY OF KEY FINDINGS = The University had outstanding receivables in uncolle... | a885a22e-d4f2-4166-b40b-361d527f39fd |
84 | i. Quantity Verifications
I undertook an analysis of the drawings availed to me and also physically measured some of the executed work items to establish the consistency with which the supervision team accurately measured the quantities before payments. I noted inconsistencies in some of the quantities certified in ... | 78a7d15a-c38c-4788-afe4-2c42764bcff2 |
84 | 4.4.3 Budget performance
The Accounting Officer explained that the variances that appeared to have caused irregularities in UgiFT funds allocations were occasioned by revoting of unspent capital development funds for FY 2021/2022, which again was revoted in June 2023 to the fine of UGX. 960,526,097 only inclu... | 2c65993f-cb73-4bed-957b-69139e528b11 |
84 | 5) Irregular/Unjustified/Questionable Payments/Certifications
Table 57: Summary of irregular/unjustified/questionable payments/ certifications
1, DLG = Adjumani. 1, Irregular / Unjustified / Questionable Payments [UGX] = 286,250,000. 1, Remarks = Unsupported payment of UGX.286,250,000 relating to environment... | 2a478717-e030-457a-8e45-27f9e0a3071e |
84 | 2.1.9. Use of prior financial years unspent funds
Article 154(1)(b) of the 1995 Constitution of the Republic of Uganda (as amended), provides that no monies shall be withdrawn from the Consolidated Fund except where the issue of those monies has been authorised by an Appropriation Act, a Supplementary Appropriation Act... | 90a1bc9d-dc2b-435f-9918-8cb6b543e4f6 |
84 | 6.4.4 Unaccounted for funds
Section 29 (1) of the Public Finance Management Regulations, 2016 requires all payments of public moneys to be vouched on payment vouchers, electronic or otherwise, prescribed by the Accountant General. In addition; Regulation 33(4) requires a payment voucher t... | 2787e1a0-8873-4475-a1d5-3c9be7adfccd |
84 | (iii) Expiry of Performance and Advance Payment Guarantees
5, Project = Rehabilitative works on 7.8km of farm access roads in Mpigi district. 5, Un Recovered Advance [UGX] = 165,615,247. , Project = . , Un Recovered Advance [UGX] = 2,716,467,669
Failure to maintain a valid performance and advance payment guarantee c... | f9518e1e-1960-4493-a34b-354d5816d3f3 |
84 | 12.2 Failure to Achieve Project Objective despite availability of Funds
Table showing Utilization of funds availed for project activities
, Account Type = Agricultural supplies. , Revised Budget ('000,000) = 1,750. , Releases ('000,000) = 1,750. , Payment ('000,000) = 333. , Unspent ('000,000) = 1,417. , Remarks... | 8e8f44c2-8dab-4fbd-b0ce-5de7ca79cd15 |
84 | 4.1 Outstanding Long-term payables
I noted that the Authority has a long term liability of UGX.42,570,448,999 on its balance sheet. This arose 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, pro... | 98b14e37-5ca0-44cc-85f4-da6222a56342 |
84 | 12.2.3 Failure to use the e-GP system
Table 18: Showing the summary of non-utilization of the EGP system
Valid procurements-not in e-GP, No Amount (UGX) = 44. Valid procurements-not in e-GP, = 11,938,328,796. Valid procurements- in e-GP (inclusive of ongoing procurements), No Amount (UGX) = 26. Valid pr... | 7f5491a9-c756-4aad-a735-87e6f486cc11 |
84 | Unrealistic loan end dates
Analysis of the active deductions report (downloaded on 16 th November, 2022 at 11:15am) revealed that UGX.13,082,389 deducted from 12 employees had irregular end dates ranging from 114 months to 1213 months .
The above end dates are unrealistic and cast doubt on the integrity of the P... | dcd2b997-163f-4713-bead-68f5c637700e |
84 | a) Expired Drugs
During the financial year under review, CoviD-19 vaccines, ARVs, test kits and related supplies amounting to UGX.316.65Bn were declared expired and non-viable. This is in addition to the expiries worth UGX.33Bn for the previous financial year, implying an increase of almost 860% in one year... | 11cf8cbe-eae1-44c0-ae63-afccb1726f55 |
84 | 5.2.2 FORENSIC INVESTIGATION REPORT INTO THE ALLEGED CORRUPTION AND ABUSE OF OFFICE AT THE UGANDA LAND COMMISSION
c) For the year ended 30 th June 2021, the amount disclosed as domestic arrears was UGX.169.490Bn which was not fully supported as the files lacked supporting documents.
d) For the FY ended 30 th... | d8c9c9a1-90a1-41d9-a2c5-5abdfe026929 |
84 | 2.2.3 Inconsistencies in the reported figures
I re-performed consolidation procedures for a sample of 55 District Local Governments (DLGs) and noted that the figures captured in the consolidated financial statements are different from those reported in the Districts' separate finan cial statements for the same votes. T... | 3ef53742-f55d-40f8-9811-dbe0a289b0cf |
84 | a) Holding of Women's Councils/Committees and Local Council Elections
The Electoral Commission developed a roadmap for the election of Women Councils and Administrative Units. The Commission planned to conduct these elections before expiry of the term of office of the then existing office bearers on 7 th July 2023 at ... | 7843ee28-7936-489e-9f40-102bd5402d28 |
84 | e) Failure to revote unspent project funds
Section 7.3.1 of POM 2019 requires that the funds committed (not utilized) funds by end of each current FY shall be utilized in the ensuing FY by the Local Governments. yet
However , it was observed that out of UGX.25,636,561,928 (cumulative figure for all the years) unspent b... | ad13a222-1fe8-453f-ac4c-b7c86cefb128 |
84 | 3.0 Accumulation of_domestic arrears
A review of the statement of financial position revealed that the District had outstanding payables of UGX.1,380,156,293 by the end of the year as disclosed in Note 27 (a) 27 (b) and 28 of the financial statements. I observed that the District paid domestic arrears in respect to ... | 497aaf7e-2931-4555-b075-1fee3e47e811 |
84 | f) Delayed payments to the contractors
It was observed that the contractors' payments were delayed in all cases resulting in interest claims on the delayed payments. For the two projects shown in table below, a total of UGX.2,157,730,017.39 and USD 691,479.07 had been claimed and will be paid as interest on delayed pay... | 075fa0f5-977f-469a-94b1-8804a4cb26e7 |
84 | 4.0 Long Outstanding Payables
The District disclosed Payables of UGX. 1,150,621,526 in the Statement of Financial Position (page 12 and notes 27(a) & 28 in the financial Statements. These liabilities relate to Creditors and Deposits, as shown in the table below:
Payables (Creditors), 30 th June, 2023 = 211,980,923. De... | 49d2fde0-2c4b-4ec0-912a-58309f2ed2e5 |
84 | 8.0 Unresolved Contingent Liabilities
Included in this figure is a sum of UGX.67, 617,513,758 (representing 89.4%) that has remained unresolved for a long time. In addition, review of the NDA financial statements for the period ended 30 th June, 2023 revealed that the Ministry owes the Authority UGX.51, 227... | a573b518-70ac-48e4-81a2-578ee3a4d0b8 |
84 | 7.0 Compensation of war debt claimants
Acholi, Financial Year 2021-2022.No. of beneficiaries = 2,660. Acholi, Financial Year 2021-2022. = 106.207. Acholi, Financial Year 2022-2023 of.No. beneficiaries = 3,305. Acholi, Financial Year 2022-2023 of.Amount = 127.675. Lango, Financial Year 2021-2022.No. of beneficiar... | 8d143dd2-af30-48b9-88b1-afb134929c97 |
84 | e) Unaccounted for Funds
Instruction 10.1.6 (a- h) of the Treasury Instruction 2017 states that no payment shall be made for goods, services and works outside properly authorized commitments and without adequate supporting documents which are to include among others a signed Contract/agreement, Certificates ... | 51f9fbc2-21cf-4813-b8de-0b9001f691cb |
84 | (vii) Irregular/Unjustified/Questionable Payments/Certifications
On twelve (12) of the fourteen (14) contracts, I found various payments on that I considered irregular, unjustified and/or questionable due to the absence of documents supporting these payments, use of wrong rates for payment and payments fo... | 55a6f76a-a22a-447f-902c-73fb87ba6b51 |
84 | 1.3 Transfer of recovered funds to the Recovery Account in BOU
Review of the bank statements for the Youth Livelihood recovery account from December 2014 to 30 th June 2018 revealed that all the UGX.45,563,000 recovered was transferred to Bank of Uganda on the Recovery Account. | 0291d1cf-94dc-4b0c-af27-44283ef7d6e1 |
84 | 2.2.2 Unsupported adjustment in the Cash-flow statement
I reviewed the consolidated cash flow statement on page 13-14 of the financial statements and noted that adjustments to the opening balance of UGX.7,136,795,502 were not adequately supported.
In addition, transfers to treasury worth UGX.29,660,043... | 1557af93-c242-40cb-9996-0262ffe4846f |
84 | 3.0 UNRECOVERED YLP AND UWEP FUNDS
I noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 1,466,636,074 and supported by note 28 to the financial statements as at the closure of the financial year, yet the Programmes ended with the introduction of
15
the Parish Development Model Progra... | 412fa9a8-a378-4c72-95c3-bad14c9147e5 |
84 | 4.0 Outstanding Letters of Credit
Section 17.15.6(i) of the treasury accounting instructions, 2017 provides that in the management of letters of credit (LCs), it shall be the responsibility of the Accounting Officer of the procuring entity to carry out due diligence on the supplier before a contract is en... | 25c29a66-9654-4787-afed-dc2fddfffb9b |
84 | 3.0 Contingent Liability
Included in the statement of contingent liabilities and guarantees on page 41 is UGX.6, 000,000,000 relating to damages awarded by court for unlawful dismissal of Parish Chiefs by the district. Consequently, a number of district assets have been auctioned as a result of ... | e11852db-ae34-47a4-91c8-ec936018126b |
84 | 5.1 Failure to value properties
It was however noted that UGX 11,020,244,520 in respect of 141 properties was paid as deposits without valuation.
The Accounting Officer explained that the Pool Properties were valued by the Chief Government Valuer and the report was communicated to the Uganda Land Commission. However... | 6490af45-6f3e-4c65-8b43-43c155700b75 |
84 | Total Liabilities
2021, these stood at UGX 182 billion. UGX 137 billion of the total liabilities are deposits which do not necessarily need new resources to be cleared. These deposits relate to revolving fund monies (UWEP & that have been collected beneficiaries and are yet to be remitted back to the entity ie. Min... | 2bf52492-c47a-4ec7-83a8-f5c1e76ad4a2 |
84 | a) Lack of letters of undertaking
I noted that the District made unauthorised loan deductions totalling UGX.100,753,524 . The deductions were from 57 employees that did not have letters of undertaking, as shown in Appendix 4(a).
There is a risk of making deductions from staff that have no loans, which deprives... | c82f1902-78aa-43d9-b867-09ced066db8b |
84 | 5.0 Delayed compensation of PAPs for the development of the New Kampala Port in Bukasa
Paragraph 11 of the land acquisition procedure of Appendix 1 in the Guidelines for Compensation Assessment under Land Acquisition (GCALA) of June 2017 states that the period from final report approval to payment of compe... | 18804e82-b99e-4626-a71b-2761659642e2 |
84 | b) Payments to Cooperatives through Third parties - Law Firms
During the financial year, War claims compensation of UGX. 29.09 Bn was made to different persons and law firms but not directly to the beneficiary Cooperative societies for onward remittance to beneficiary Cooperative members. It was observed th... | a332b81b-c008-4ba3-b422-658eea81d582 |
84 | 3.8.1 Nugatory Expenditure in Interest on delayed payments to contractors UGX.7.3bn
UNRA made payments amounting to UGX.7.3bn that arose out of penalties for the court cases and interest on delayed payments of advances and Interim Payment certificates from various contractors. The expenses of interest on delayed pay... | cc07cefc-b61f-4a85-9670-fd8fcf77bc3a |
84 | ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS
domestic arrears totalling UGX.4,516,077,833 in the year under audit. = . , the replacement of lost certificates is not catered for in the system, and the system allows fil... | 9ab2eef3-77a1-4831-816e-35140aeee218 |
84 | 6.0 Valuation of Non-current assets
Paragraph 16.15.8 of the Treasury Instructions 2017 requires that the fair value of items of PPE is usually their market value, determined by appraisal. An appraisal of the value of an asset shall be undertaken by a member of the valuation profession, who holds a recognized and relev... | 8c5a718d-b96e-4ba7-8034-ae936a030c42 |
84 | 3.1 Outstanding Long-term Payables: UGX.42,570,488,999
I noted that the Authority had a long-term liability of UGX.42,570,448,999 on its balance sheet that arose from a development credit agreement entered into on 12 th August 1991 between IDA and KCCA on behalf of Government for the improvement of waste ... | 1b666789-94b0-452f-8dd4-1b0ba4c2669e |
84 | 6.4.2 Unfunded Town Councils
Over the last five years, Government has created a number of Town Councils which should be financially independent from the Districts from which they were created in line with Section 79 of the Local Governments Act. I noted that out of 583 Town Councils created only 228 have ... | b89c1292-723f-470d-8418-632334106b8b |
84 | g) Unaccounted for funds
I noted that funds amounting to UGX.594,792,251 in 5 LGs relating to administrative costs, staff costs and gadgets and tools were not adequately supported with the requisite documentation.
The unaccounted for funds are likely to be mismanaged due to delayed account... | 6004651a-7a8a-42d7-94fe-fa27c8a1c961 |
84 | Projects reporting in UGX
I analyzed 54 activities from 12 projects worth UGX.129.66Bn Below is a summary of my observations:
· 13 activities worth UGX.18.57Bn in six (6) projects had not commenced by the time of report which resulted in delayed service delivery. Refer to Appendix-XV (a) .
· 26 activities... | dbd3c3af-963c-44e8-a668-4009576a94c9 |
84 | Key Findings
vii) As at 30 th June 2024, an amount of UGX 10.1Bn was outstanding in on lent loans of which UGX.4.61Bn (46%) related to overdue loan amounts for periods ranging
from a month to over a year. There is a risk that these amounts may not be paid back thereby affecting the revolving and availability of funds t... | fcbf5c84-aac1-472c-b604-f7cfa1d96d72 |
84 | 9.3 Delayed settlement of Court Awards and Compensation for outstanding cases as at 30 th June 2022
Table Showing interest accrued on unpaid awarded compensations
1, Case Referenc e = Civil suit No. 322 of 1994. 1, Details = Namuyanja Olivia and Others Versus Attorney General. 1, Date of Decision = 25 th Apri... | 327e0624-90d7-4918-a5b8-530d1357e4b4 |
84 | 2.0 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 unpaid domestic arrears from a debt in the previous financial year, and it has the capacity to pay the expenditure from t... | 2601854d-2752-4ee0-9a4d-c3a7acf555d0 |
84 | 4.5.6.3 Accountability of_expenditure
Regulation 42 of Local Government Financial Accounting and Regulations, 2007 states that all disbursements of public money shall be properly vouched on payment vouchers prescribed in the Accounting Manual or issued by the minister .
However , expenditure vouchers for UGX. 459,1... | ae9b8dc5-eac0-4255-a013-3372c5b33af9 |
84 | 4.1 Failure to Dispose off_Assets
It was noted that during the year under review Yumbe DLG failed to dispose of a number of assets that had been recommended for disposal by the board of survey report of 2021/2022 neither was there evidence that the disposal process had been initiated by the Procurement and Disposal Uni... | 8e8b7f08-4c7c-4080-81ac-9474815dcb01 |
84 | 4.0 Accumulation of Receivables
Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that, the Accounting Officer of 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... | 4c411237-54e9-455e-b4fe-f2c2b07ad23f |
84 | 2.1.1 Un-remitted beneficiary farmer balances
According to paragraph 3.2.1 of the Project Implementation Manual, beneficiaries are to initiate their purchases and make co-contributions through their accounts on the e- voucher system.
9
At the time of Audit, funds to a tune of UGX.4,903,829,009 from 299,603 farmers were... | e707db71-f4f4-4e2f-9f60-f56e9c7598cf |
84 | i. Verification of Trade Development Bank Loan
Out of the claimed USD.16.51 Million by Trade Development Bank, the verified and approved outstanding loan amounted to USD.9.31 Million The balance of USD.7.24 Million which relates to default interest charged during the period from 22 nd May 2017 to ... | 564376b3-1203-4474-afa3-43c091c44ce9 |
84 | ii. Unclear Ownership of the system
The Ministry of ICT & NG undertook the enhancement and deployment at the Public Universities and Self Accounting Tertiary Institutions (PUSATIs) of the EKampus into the AIMS under the innovation fund at a cost of UGX 2.1 Bn. Subsequently, the Ministry of ICT & NG p... | 86fb451d-44c9-4dd4-ae4e-246d0e26163f |
84 | REPORIOF THE AUDITOR GENERAL
worth UGX. 2.075Bn were partially. 1.5, Observation Recommendation.programme based and as such the system does not have specific indicators, at district level as in the previous PBS system = I advised the Accounting Officer to roll over | 126e62c3-4d72-4778-a741-ecd0eecad9bf |
84 | 3.2 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 debts in the previous financial year, and it has the capacity to pay the expend... | b8068ba6-f195-46e7-a1b5-87e751265155 |
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 reporting.
... | 738368bd-5e58-4c30-b984-bdef0a05ef14 |
84 | iv. Demarcation and Gazettement of Wetlands
WMD's delay to gazette wetlands and complete demarcation makes it difficult to identify wetland boundaries and encourages continued encroachment. There is also potential wastage of UGX 662,841,802 due to failure to utilize all pillars and beacons purchased for demarc... | a18d9acf-5144-4195-b8c6-cee849b2fd5c |
84 | c) Remittance of deductions (LST, PAYE, UNATU, UCLA)
(UGX) = 59,657,500. 4., Variance Under remittance.Over remitt ance (UGX) = 0. 4., Variance Under remittance.(UGX) = 2,532,500. 5., Beneficiary.Beneficiary = Gulu District General Fund (SALREC). 5., Deducti on code.Deducti on code = SALREC. 5., IPPS payroll... | 3f3127f9-1db2-4455-80dc-45db9bf34b73 |
84 | e) Delays in discharging tax disputes under the Tax Appeals Tribunal
4, Tax Case Category. = Withdrawals. 4, 2021/22.No. of Cases = 25. 4, 2021/22.Amount (UGX 'Bn) = 19.88. 4, 2022/23.No of Cases = 40. 4, 2022/23.Amount (UGX 'Bn) = 17.13. 4, 2023/24.No of Cases = 32. 4, 2023/24.Amount (UGX 'Bn) = 15.23. 5, Ta... | 95c0adb1-9c85-494b-839f-8a2c6ab2a5fb |
84 | 5.0 Payables
I noted that the District had a payables of UGX.951,893,413 as presented in the statements of financial position and disclosed in notes 28 of the financial statements. The amounts relate to mainly to deposits and goods and services consumed and not paid for. | 066b2eda-ae8e-4805-8873-8eba9f1eaa92 |
84 | 2.0 Accumulated Payables
The District disclosed accumulated verified payables figure of UGX.1,043,301,600 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 r... | 866c0a37-0613-47a7-b1d8-dee886047ece |
84 | c) Transfer of funds to the National Revolving Fund Account
Districts and Municipal Councils are supposed to transfer recovered funds to the National Revolving Fund Collection Account in Bank of Uganda (BoU) to be revolved to new Youth Interest Groups.
56
I noted that out of the recovered funds of UGX.10,487,010,800, ... | 4a4558c0-fa99-4173-8789-8d747d76dfcd |
84 | Interest on Delayed Payments-UGX. 714,318,282
M/s Stirling Civil Engineers Ltd was contracted on 26 th May 2016 under Lot 1 and Lot 2 for the reconstruction and upgrading of some of the Authority's roads. The contracts were to run for periods of fifteen (15) months. It was noted that during the year under review, a ... | 2b9b048a-db6c-4559-8a45-a92f90923416 |
84 | 2.0 Accumulated Payables
Included in the payables balance disclosed in Note 22 on page 37 of the financial statements is UGX.3,105,261,425 which relates to sundry creditors/court awards.
There is a risk that the District propertly may attached for failure to settle the court award promptly.
The... | 85a83874-6c72-4e2a-a2f3-324ba96c4130 |
84 | 4.0 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 reporting.
... | d29ee00c-a39d-4a30-9426-c29b75294319 |
84 | 3.0 UNRECOVERED YLP AND UWEP FUNDS
I noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 650,755,151 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 ... | cd97d3a4-7b17-4b35-a7d9-8f93234b668a |
84 | (1) No Justification for Cost of Relocation of utilities
The initial design provisional sum for item 12.02 (a) was UGX.1,100,000,000, however, the supervising consultant found it inadequate and consequently revised it UGX.2,241,000,000. At the time of audit ( 4 th August 2022), the total certified sum was UGX.2,176,683... | c7268e72-4c7f-4368-a0d4-d4c3091832e3 |
84 | 3.0 Unrecovered YLP and UWEP funds
I noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 1,266,385,229 as supported by Note 22© in the financial statements at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme.
T... | ab1a822a-195a-4673-9e94-17d6c26c14cc |
84 | 1.3 Failure to transfer recovered funds to the recovery account in BOU.
A review of the bank statements of the YLP Recovery account No. 07547680004 in Bank of Africa, revealed that all the collected amount of UGX.90,844,850, had been transferred to the National Revolving Fund Collection Account by the end o... | 1f6c5f58-fad1-4510-a1d6-7cb2ff6b8036 |
84 | 4.0 Accumulated Payables
Included in the payables balance disclosed in Note 23 on page 31 of the financial statements is UGX.1,470,813,483 which relates to sundry creditors(UGX.1,345,261,425) and trade creditors (UGX.125,562,058). These outstanding payables may lead to litigation costs for non and delayed... | e47d81b3-0a9e-49df-8f0a-acf5589e3947 |
84 | 2.1.3 Implementation of the approved budget
3.5, Finding = Management explained that the receivable for 2018/19 is being recovered from the collections of entities in the current FY 2019/20. This reform is being evaluated for the 2020/2021 budget to address the revenue leakages and budgeting will be based on... | 75c1ca58-d90f-46fc-864b-0a04788d19a3 |
84 | ANNEXURE II: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS
transferred to other entities. These were payment for services not rendered to the Hospital, resulting in loss of funds to Government.. , 1 = . , 2 = I noted that deductions to UCLA/UBA were concurrently remitted as salar... | f43f1d7f-e501-401b-87be-35c652e86398 |
84 | 1.5 Classified Expenditure
As disclosed under Note 8, a total of UGX.1.271Tn relates to classified expenditure, while under Note 26, a total of UGX.1.672Tn relates to classified assets acquired during the year. In compliance with Section 23 of the Public Finance Management Act, Cap 171 (Classified Expendit... | 0c40ae50-46dc-4cd1-b267-94d4a18c9e2c |
84 | 4.3 Inadequate budgeting 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 whic... | b6d62e48-c5f8-4533-928c-7d6e1141c0cb |
84 | Iable Showing accumulated arrears balances
1, Year End = . 1, Amount (UGX) = 286,564,239. 1, % increase [decrease = (29.3%. 2, Year End = 30t June 2023. 2, Amount (UGX) = 460,211,699. 2, % increase [decrease = (77.6%
Continued incurrence of domestic arrears adversely hinders budget performance in the subsequent year as... | 369d2e20-49e0-447b-88a6-695aa84547b7 |
84 | 5.0 Classified Expenditure
Included in the total expenditure of UGX.3, 812,800,808,790 is expenditure worth UGX.2, 158,846,193,668, which relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is audited and report... | b225cb01-870b-464d-860f-e77a9826d3a1 |
84 | 2.2.10.7 Irregular Transfers
A review of the payroll data and IFMS payments for 174 Local Governments, revealed 5 votes that had made irregular transfers worth UGX 2,857,975,819 as shown in table below.
2,857,975,819
Table 15: Showing Irregular transactions | 57a1ec2a-31fe-465b-90f0-c1e0ddcf027a |
84 | 3.0 Mischarged Expenditure
Instruction 10.10.16 of the Treasury Instructions, 2017 provide that all payments shall be fully coded according to the chart of accounts codes to enhance expenditure classification and reporting.
I noted that funds to the tune of UGX.81, 923,649 were irregularly diverted from the... | a566a40d-db36-4a29-8a5a-67cd3705bc85 |
84 | 2.2 Effects of repurposing
Re-purposing of the funds affected the implementation of the activities worth UGX.45,480,714,525 in the approved work plans which were never implemented during the year. | fb0f9400-e29f-4909-95b4-a1b143d82ada |
84 | 6.0 Valuation of non-current assets
Paragraph 16.15.8 of the Treasury Instructions 2017 requires that the fair value of items of PPE is usually their market value, determined by appraisal. An appraisal of the value of an asset shall be undertaken by a member of the valuation profession, who holds a recognized and relev... | 50d421d3-03cf-40b3-b71f-94e63941abe2 |
84 | b) Delayed settlement of water Bills by Government entities
It was observed that National Water and Sewerage Corporation (NWSC) had receivables of UGX.355Bn. Out of the figure, UGX.72.5Bn (20%) relates to unpaid bills by government Ministries, Departments and Agencies (MDAs). Some unpaid bills have been outs... | 70aa5f2c-1524-4708-8841-f9f003a9be29 |
84 | 2.1 Qutstanding Domestic_Arrears UGX 12956,698113
Section 21(2) of the Public Finance Management Act; 2015 states that a vote shall not take any credit from any local company or unless it has no un domestic arrears from a debt in the previous financial year; and it has capacity to pay the expenditure from the approv... | 9ac3292c-0d01-4e7f-8b8f-16d97f817137 |
84 | ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS
, SECTOR AND = ENTITY. , SUMMARY OF KEY FINDINGS It was noted that trade and other payables increased by 1.7% from UGX.51,679,775,416 in 2018 = ·. , SUMMARY OF KEY FINDINGS It was noted that trade and other payables increased by 1.7% from UGX.51,679,775,416 in 2018 = ... | 2b991b8e-d46b-482b-b3f9-9a7f3f0116b9 |
84 | 2.2.1 Unsupported adjustments to the statement of changes in equity worth UGX.13,882,193,895
I reviewed the consolidated statement of changes in equity on page 12 of the financial statements and noted unsupported adjustments of UGX.21,729,219,382 to the opening balance.
A review of the supporting... | c2cd9290-04e3-4890-bd89-6297c1300b06 |
84 | 6.1 Domestic Arrears - UGX.72, 878,102,805
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 the ... | 0e8902e4-6f9a-4680-800f-61f04e6e1e39 |
84 | 1.7 Mischarges
I noted that funds to the tune of UGX.415,839,796 were irregularly diverted from the activities on which it was budgeted and spent on other activities without seeking and obtaining the necessary approvals. Summary of cases are as in table below;
Table showing the level of implementation | c7106273-6418-42e1-bdd7-a19647309114 |
84 | 4.0 Long Outstanding 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... | 3f63bc97-7607-4415-9401-7989f4e67088 |
84 | ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS
· UGX.60,590,634 was paid during the year as domestic arrears and yet these were not disclosed in = Revenue amounting to UGX.0.654Bn was reported as funds utilised at source whose permission of utilisation has never been obtained from the Accountant General.. , SECTOR ... | adf31730-e3a5-4390-89d9-75e71d3f3586 |
84 | 12.2 Limited fuel facilitation for the Marine Department
Marine activities happen on water, where they spend considerable time providing security, patrolling, and monitoring all activities. The boats used for this activity require fuel to run.
The department planned and budgeted for fuel amounting t... | 74518aea-079c-46c8-857c-a5aeab550eef |
84 | iii. Conflict between the legal representative and the beneficiaries
During the audit, I obtained information relating to the fact that a section of the claimants had a disagreement with their legal advocate, allegedly from failure to remit funds received from UTL and UPL to all the claimants. UTL in Admi... | 33bec7e3-90ef-42eb-909f-cf1fe0443d81 |
84 | 9.0 Mischarged Expenditure
Instruction 10.10.16 of the treasury Instruction, 2017 provide that all payments shall be fully coded according to the chart of accounts codes to enhance expenditure classification and reporting.
I noted that funds to the tune of UGX.1, 164,594,977 were irregularly diverted from t... | 040d8e9a-3824-4c07-87f4-ff106ee1a608 |
84 | Review of Multiplex Contract
On 9 th August 2017, KCCA and M/s Multiplex amended the contract for management and modernization of street parking where the monthly contract amount payable was revised
8
from UGX.140.3 million to UGX.375 million. The parking fees were also revised from UGX.400 to UGX.1000 fo... | 060f05be-34ee-4fdf-a2ca-1e19b091f9f1 |
84 | 2.0 Accumulated Payables
The District disclosed accumulated verified payables figure of UGX.775,396,246, arising from failure to repay the YLP and UWEP funds.
Due to low recovery of funds there is a risk that the District may fail to settle these obligations and limit the opportunity for revolving these funds.
... | 650338d8-f9cb-42b7-885a-082df2174683 |
84 | 3.1.8 Court cases won by Government
I observed that a sum of UGX. 20.6bn was reported as cumulative arrears of revenue as at 30 th June 2018 arising from won cases. There was no evidence to show that Management had collected any of the arrears although the Ministry continues to make payments for cases lost... | 50577592-d904-4dd3-ab08-267b9c54222f |
84 | 2.0 Accumulated Receivables
I noted that the District had verified receivables figure of UGX.1,253,716,697 as presented in the Statement of Financial Position and disclosed in note 19 to the financial statements. Although there was a reduction of UGX.56,039,475 (4.5%) from UGX.1,309,756,172 of the previous yea... | ae65f2b8-816f-4945-ac33-7e85c6dfaf12 |
84 | 3.6.4 Off Budget Financing/Receipts
Section 43 (1) of the PFMA 2015 requires all expenditure incurred by the Government on externally financed projects in a financial year to be appropriated by Parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an external agency provides fu... | 6e91646c-aee0-4ecf-8567-a19340d20ae7 |
84 | a) Loss of funds in interest on delayed payment of contractors
The Authority incurred wasteful expenditure to a tune of UGX.17Bn in form of interest and penalties due to delayed settlement of invoices from contractors. This was a loss to Government. The Accounting Officer explained that interest costs arise due to ... | f3311d32-d2c9-4615-84ef-ccca393d15be |
84 | 4.3 Lack of a Policy for Management of Court awards and Compensations
(UGX) = 89,823,638. 10-FEB-2023- RT7, Date of Award/ Agreement = 25/11/2021. 10-FEB-2023- RT7, Payment Date = 20-Feb-23. 23-NOV- 2022AP4, Supplier = Godfrey Ongom. 23-NOV- 2022AP4, Description = Compensation for Land. 23-NOV- 2022AP4, Distributio... | c58fbbf2-4f63-4b0e-897b-5b9098951d9c |
84 | a) Recognition and Valuation of Assets
Disclosed in the financial statements of 130 Local Governments (LGs), under Note 26 (Property, Plant and Equipment) and Note 27 (Non-produced Assets) are amounts of UGX.6,062Bn and UGX.4,551Bn respectively. The amounts indicate a significant increase in the asset account b... | 67e59be8-180e-4251-b6ec-20f2f2f70e5f |
84 | b) Long Outstanding YLP and UWEP Balances
Included in the statements of financial position and Note 22, of 127 LGs, is an outstanding balance of UGX.143Bn in respect of Youth Livelihood Program (YLP) and Uganda Women Empowerment Project (UWEP).
I noted that out of the previous year's balance of UGX.131Bn,... | 9e1cf5c6-c993-4d8b-aafe-966f8831b050 |
84 | a) Recoveries From Ongoing Projects (2015/16 -2017/18)
Projects which received funding during the period 2015/2016 - 2017/2018 were considered to be ongoing and therefore presented partial recoveries.
During this period, an amount of UGX.83.3bn was disbursed to Youth Groups.
An analysis of performance over ... | a0b63eb8-d380-4c39-b506-e5946630a3b2 |
84 | 4.5.2 Variances between budgeted and actual releases for PAPs
According to the Ministerial policy Statement approved budget estimates for the year under review, Parliament appropriated a total of UGX 39.2 billion to enable the Ministry to implement its activities on the compensation of PAPs under the SGR pr... | ea262a78-79bc-479e-9056-cbcd7fae55ee |
84 | 4.1.3.4 Irregular charge of taxes
Section 9 of the CIL, 2022 states that 'Consistent with the terms of the Agreement, the funds provided under this CIL are exempt from all taxes imposed under the laws of Uganda'.
I noted that procurements worth UGX. 52,284,810 were charged VAT worth UGX. 9,446,266 in contra... | 09b55f2b-eeaa-4492-afe3-4ef00dea8e27 |
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