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84 | 6.0 Outstanding Domestic arrears
Paragraph 10.9.17 of the Treasury Accounting Instructions 2017 states that 'An Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. Towards the close of each financial year the Head of
15
Finance and Acco... | 7a3dfec5-7fa4-477c-86a3-79d2610589dd |
84 | ii. Unjustified and overpayments amounting to UGX 1.355Bn
It was noted that on some of the projects, payments equivalent to UGX.1.355Bn had been made for quantities of works in excess of those executed, not backed up by the necessary payment supporting documentation or contrary to the contract conditions as f... | aaa88b29-e199-4156-8d99-ed57f94bff89 |
84 | 4.0 Decentralisation and management of court awards and compensations
During the financial years 2020/21, 2021/22 and 2022/23, MoJCA budgeted for UGX.155.73Bn for the settlement of court awards and compensations to third parties, out of which UGX.108.39Bn was released and spent on the activities as summarised... | d95e7391-4cb9-49c2-b045-ff89ddd0caaa |
84 | 7.0 Court cases
Paragraph 12.12.4 (a) of the Treasury Instructions 2017 provides that contingent liabilities may include the disputes for which legal proceedings are underway e.g. legal suits for breach of contract, any court cases against government with probably material financial implications.
I noted that... | 5d2ef7be-0f16-4c25-86a6-e36a1b3790ad |
84 | ii. Off budget financing
Twenty one (21) of the Seventy eight (78) sampled entities received off budget financing amounting to UGX.320bn representing 10% of the total approved budgets of these (21) entities. These funds were never transferred to the UCF contrary to the PFMA. Non remittance of off budget fun... | de48bc4a-a983-46b0-baff-b2382278367e |
84 | 2.3 Garnishee
I noted that the Authority lost funds amounting to UGX.24,931,764,593 in the form of garnishee order to several cases against KCCA. Details of the accounts that were affected by these garnishees are listed in the table below.
8
1, Details = KIIPD. 1, Amount (UGX) = 14,972,408,455. 2, Details =... | fde084fb-337c-4779-af64-109b4e5e9670 |
84 | 2.3 Unqualified Opinions
Outstanding Rent on Commercial Property (OM) £59,117.50 Inspection of Chancery. 103., 1 = Ottawa. 103., 2 = . 103., 3 = Unauthorized excess Expenditure -UGX 150,727,699. , 1 = . , 2 = . , 3 = Rental Expenditure -UGX.538,366,001. 104., 1 = Washington. 104., 2 = . 104., 3 = Strategic Planning ... | 8374eae6-741f-4c01-b0e8-705761bdd45a |
84 | 5.0 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... | ac9adf85-4d47-4658-bd03-ae8432b34e67 |
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... | f33ac4f7-ba46-400c-8852-f2ae94cb7f4f |
84 | 2.1.4 Expenditure on unbudgeted Domestic Arrears -UGX.266,993,803,318
Included in the expenditure for the year is UGX.266.994bn that relates to domestic arrears payments which were not provided for in the budget by several votes. The expenditure was irregularly reported as current year's expenditure, whereas it ... | a35d218a-076a-4f88-9783-1cd60d7f7d4b |
84 | Inadequate Controls Surrounding Management of Payables
I observed that payables increased from UGX.43.7bn to UGX.104.1bn as disclosed in the consolidated statement of financial positions for District Local Governments. The accumulation of payables may lead to litigation and payment of fines and penalties. I advised... | 2241d343-cba7-43e7-9624-978655c34908 |
84 | 3.7 Funds not accounted for
Treasury Instruction 24.10.1 provides that financial records include all source documents (budgets, invoices, vouchers, bank statements, credit advice, journals, cheques, receipts and any other documents), which serve as evidence of financial transactions.
Similarl... | ca283e42-5cfb-40da-aaf2-8ab7f83bac8f |
84 | 2.1.3 Expenditure on undisclosed Domestic Arrears - UGX.641,306,907
Included in the expenditure for the year is UGX.641,306,907 that relates to domestic arrears payments which had not been disclosed by several votes. The expenditure was irregularly reported as current year's expenditure, whereas it relates to previous ... | cf89f553-82fb-419c-9ca9-614f3d6528be |
84 | b) Weaknesses in management of recoveries arising out of anti-corruption cases
Section 10(4) of the Anti-corruption Act, provides that in addition to any other penalty imposed upon conviction on a person order that person to make good the loss occasioned to the property; and the value of the property or da... | d6b5e663-bea3-4062-b915-dd7967d1566c |
84 | ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS
irregularly diverted resulting into mischarge of expenditure.. , SECTOR AND = . , SUMMARY OF KEY FINDINGS The Accounting Officer did not make sufficient budget provisions towards the settlement of = ·. , SUMMARY OF KEY FINDINGS The Accounting Officer di... | 8e2752f4-de63-4b77-b8bb-79ce08f959bf |
84 | 1.3 supported output budgets Un
UGX.0.6Bn was outside the work plan. = . Total, Recommendati on revision of work through virements critical have to be.the plan where activities = the plan where activities. 11.781, Observation.Procurement of uniports = 11.781. 11.781, 8.830. = 11.781. 11.781, UGX.0.6bn.... | fce05b34-01ac-4959-889d-b14136dbbe5f |
84 | 2.1 Adverse Opinions
MATTER/COMPLIANCE MATTERS.. = 5,477,134,393. , KEY AUDIT MATTER /EMPHASIS OF MATTER / MATTER/COMPLIANCE MATTERS.. = 5,477,134,393. , KEY AUDIT MATTER /EMPHASIS OF MATTER / MATTER/COMPLIANCE MATTERS.OTHER. = 5,477,134,393. , Entity..JUSTICE, LAW AND ORDER SECTOR · = . , BASIS OF OP... | 3dff89b7-f028-49f0-8f57-d8fa051723bb |
84 | 8.0 Unresolved Contingent Liabilities
Table 14: Showing unresolved contingent liabilities
Legal proceedings, Details = i.. Legal proceedings, Details = Spencon Services Ltd. Legal proceedings, Amount (UGX) = 45,656,660,072. , Details = ii.. , Details = Family Care Hospital. , Amount (UGX) = 550,000,000. Other Contin... | cfc96d68-c096-4dc5-a1c7-dad8613d0195 |
84 | 4.0 Assets_using_the accrual basis of Accounting
Due to a change in Accounting policy that saw Property, Plant and Equipment recognised as well as their corresponding depreciation (see note 1 (x) on accounting policies recognition of PPE) the value for PPE increased from UGX.0 to UGX.3,153,441,608. This corresponds... | f36c098b-8773-490c-9ed2-a0fea7f00690 |
84 | 4.3 Lack of a Policy for Management of Court awards and Compensations
A policy guideline for compensation is an essential tool for a more rational prioritization and promotion of equal treatment and helps to explain decisions on cases that have been prioritized.
I noted that the Ministry does not have formal criteria o... | 96b6fa9b-f1d7-4d43-ad71-c903277ef7c2 |
84 | 7.0 Compensation of war debt claimants
Further delays in compensating affected parties may make beneficiaries feel unfairly treated.
The Accounting Officer explained that verification of war debt claimants is work in progress. The figures either increase or decrease depending on the outcome of the verification exercis... | 2c045e22-6b3d-420d-9439-fb32add77610 |
84 | (ii)
Payment above certified amounts Audit review of the payment documents revealed that the amount certified for IPC No: 1 was 11,553,610 inclusive of 6% withholding tax and the corresponding amount paid was 10,975,930, while the amount certified for IPC No: 2 was 42,116,350 inclusive of 6% withholding tax and the cor... | a35dbf0a-161f-4f75-97a8-88cde5537549 |
84 | 2.3.1 Misstatements in the consolidated financial statements
26
Payables (Overstatement), No. of MC s = 01. Payables (Overstatement), Individual Audited FS - UGX = 342,068,960. Payables (Overstatement), Consolidated FS - UGX = 2,668,383,034. Payables (Overstatement), Over statements - UGX = 2,326,314,074. Pay... | 17524705-212c-4e3b-b8a2-bc03ff806091 |
84 | 2.2 Qualified Opinions
10., = . 10., = Unaccounted for. 10., o Silted concrete U-drain, and ponding at road section in front of Plant room. = · Transfers to National Medical Stores not. , = Gulu Regional . , = . , o Silted concrete U-drain, and ponding at road section in front of Plant room. = . , = .... | 2bc19476-e9fe-4e68-819a-c28602759253 |
84 | Recommendation
The Accounting Officer was advised to seek legal advice from the Solicitor General on how to ensure that SOGEA-SATOM compensates URC the lost 136,416 railways items worth Euros 3,083,846. I further advised the Accounting Officer to liaise with the Statehouse Anti-Corruption Unit (SHACU) to expedite the i... | 39a67724-09cf-4867-906e-4c46408b36af |
84 | 5.1.2 Yumbe hospital
USD.228,597.7 of which USD.223,521 was due to payment for works not yet executed. The Accounting Officer indicated that the payment made for unexecuted works was recovered in the subsequent valuations (IPC 7), however, documentation availed indicated that only USD.140,023.66 was recovered ... | e15d804d-46b6-4f8a-9b73-cd083dd0fead |
84 | 6.0 Accumulation of domestic arrears
Human compensation, Details = rights,. Human compensation, Details = Court. Human compensation, Details = awards. Human compensation, Details = and. Human compensation, Amount (UGX.Bn) = 250.298. Human compensation, % age = 34%. Compensation (war debt claimants), Details = Com... | 3f69cb70-f1dc-4f4b-ac2e-fe1b7a90f2a3 |
84 | vii. Irregular advancement of UGX.2.32Bn to the Contractor relating to materials on site
UGX.2.32Bn was advanced to the contractor in payment certificates (01 to 07) relating to materials on site for the Mpigi town roads project without any contractual basis.
The Accounting Officer responded that the m... | 408a03c3-b351-4462-b07b-597f2abb50d6 |
84 | b) Unrealistic loan end dates
I noted that unrealistic loan end dates for 64 employees ranging from 9 to 251 years. In the year under review, UGX.126,280,911 had been deducted from these employees.
The above end dates are unrealistic and cast doubt on the integrity of the PDMS system. This has ... | c873bc12-24fc-41a6-b7dd-4c51a3862e39 |
84 | 2.1.2 Unaccounted for Advances -UGX.19,522,744,433
Expenditure by various entities amounting to UGX.19,522,744,433 was not accounted for by the time of the audit contrary to the Public Finance and Accounting Regulations. In the absence of proper accountability, I could not provide assurance as to whether th... | f8f06d32-b052-4ff7-9075-f5abc5c2ecae |
84 | Expenditure on undisclosed Domestic Arrears - UGX.377,104,623,387
Included in the expenditure for the year is UGX.377,104,623,387 that relates to domestic arrears payments which had not been disclosed by several votes. The expenditure was irregularly reported as current year's expenditure, whe reas it relates to prev... | e02a894e-95af-4fb9-b1f8-a835ee6afca6 |
84 | 3.0 UNRECOVERED YLP AND UWEP FUNDS
I noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 1,681,519 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 recovered f... | 2ab74d87-392f-495f-9fd5-26f1816274e4 |
84 | 7.0 Accumulation of Domestic Arrears
17
Whereas the trend of outstanding arrears has been reducing over the years, the entity continues to accrue arrears. For example, in the current financial year of audit, new domestic arrears amounting to UGX.47.02Bn were committed while only UGX.25.52Bn existing arrears were paid, ... | ece672b4-5b9b-4445-81a7-d1837fe281df |
84 | 2.1 Adverse Opinions
MATTER/COMPLIANCE MATTERS.. = o Increase in domestic arrears to UGX. 6,011,439,314. , KEY AUDIT MATTER /EMPHASIS OF MATTER / MATTER/COMPLIANCE MATTERS.. = o Increase in domestic arrears to UGX. 6,011,439,314. , KEY AUDIT MATTER /EMPHASIS OF MATTER / MATTER/COMPLIANCE MATTERS.OTHER. ... | 847813de-b2fc-4cf9-82bd-bf989911728c |
84 | iv. Expiry of Advance Payment Guarantees Prior to Full Recovery of Advance
Table 71: Unrecovered advances from expired guarantees
1, Contract = Ssesse Farm Institute. 1, Unrecovered Advance at Expiry of Guarantee (UGX) = 509,617,393. 2, Contract = UTC Lira Lot 2. 2, Unrecovered Advance at Expiry of Guarantee (UGX) = ... | bc24e966-d712-4847-a739-c16ac8a95719 |
84 | e) Delays in discharging tax disputes under the Tax Appeals Tribunal
I analysed the trend of cases under the Tax Appeals Tribunal and observed that whereas the tax appeal cases are increasing, the cases being handled have remained low, as indicated in the table below;
Table 26: Discharge of tax disputes ov... | c6460855-4f3c-40b3-a362-9b6ca053e0f9 |
84 | ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS
previous year to UGX.650,085,882 in the year under review. Payables, worth UGX.479,457,486 were incurred without Parliamentary approval.. , SECTOR AND = . , SUMMARY OF KEY FINDINGS Domestic arrears decreased by 58% from UGX UGX. 3,910,443,177 in the previous year t... | 79f9185e-e63f-4a5b-90e7-e9010815c6c5 |
84 | 5.0 Accumulated Receivables
Included in the statement of financial position on page 21 of the Financial Statements are accumulated receivables amounting to UGX.2,044,012,980 in respect of YLP & UWEP advances, accrued revenue and others.
However, there was no evidence that management made any effort to enforce... | 71cf223c-864a-4f52-aa06-ccf49b572c24 |
84 | d) Unresolved Contingent Liabilities
Table 66 : Unresolved Contingent Liabilities
Legal proceedings, Contingent liabilities = Legal proceedings. Legal proceedings, Details = i.. Legal proceedings, = Spencon Services Ltd. Legal proceedings, Amount (UGX) = 45,656,660,072. , Contingent liabilities = . , Details = ii.. , ... | bb71995d-2fb1-4221-a867-2241871236e9 |
84 | 4.4.4 Diversion of funds to unplanned activities
Paragraph 10.4.1(5) of the Treasury Instructions, 2017 states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transac... | 68d5138a-2a0b-464b-af6f-07c59c3f8fa7 |
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
9
to an entity including maintaining proper records follow up and recovery of outstanding amounts, accounting and... | 52167ff0-2091-4240-91d7-2ce90ea4df4b |
84 | 4.3.1 Garnishee of Government Funds
I observed that a sum of UGX.16.85bn was garnisheed from 3 Government agency accounts resulting from court judgments to Creditors during the year under review. These include KCCA, URSB and Administrator General. (KCCA project KIIDP II, USD3.942m & URSB UGX 1.539bn)
The Ga... | f0d08f68-a07e-407b-b4c0-00679e73ecfd |
84 | 6) Unjustified/Irregular Payments
These irregular payments expose URC to potential financial loss. | 0fc235ec-e2f9-4871-a391-69896068e3f7 |
84 | 3.7.6. Bottlenecks in the Compensation of Project Affected Persons(PAPs) under Transmission Line Projects
i) The budgeting, disbursement, and absorption of compensation funds were not properly managed which resulted into over budgeting to the tune of UGX.111.3Bn on GERP and Mputa projects.
ii) The valuation p... | 82df0459-c828-423a-a3c4-e46701e5c180 |
84 | 2.5 Non-remittance of National Social Security Fund (NSSF) contribution
I reviewed the Authority's financial statements and noted that NSSF contribution totaling UGX.2,946,934,125 was not remitted to NSSF as required by law and remained payable as at 30 th June 2019. The non-remittance of the employer's con... | d9b85885-823a-4646-8e2b-8ff6e3ab6e04 |
84 | 1.0 Misstated Purchase of Property Plant and Equipment in the Cash flow statement
The Accountant General Guided that in the financial year 2022/23 only assets acquired during the year should be recognised in the financial statements.
A review of the Statement of Cash flows revealed the purchase of ... | 118cfb47-451a-4107-9ba7-b4a1c6fbcaed |
84 | 4.2 Incomplete records of court awards
MoJCA maintains manual and electronic records of all cases involving Government. I reviewed a sample of the cases recorded in the manual and electronic databases to determine whether the databases contained vital information on all cases where government is a party.
I ob... | a08c1520-cd71-4856-8b93-3e718035ec85 |
84 | 3.0 Accumulated Payables
The District disclosed accumulated verified payables figure of UGX.1,219,484,730, 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... | 80a00308-39de-4804-af90-c40d44271f66 |
84 | Under collection of Rental fees from Tenants
Review of tenancy agreements and rental collections for 2 Universities revealed that the Universities were supposed to collect UGX 2.179bn from tenants as per their tenancy agreements but only collected UGX 1.162bn resulting into a shortfall of UGX 1.017bn duri... | 6e2c95f6-96d4-4805-871c-ac5189c5eeaa |
84 | 3.0 Increase in Liabilities
The total liabilities increased by UGX.1,667,518,373 (1789) from UGX.943,178,991 as at June, 2022 to UGX.2,604,897,364 as at corresponded to pension liabilities that were not in the See details in the table below; 30th paid
Payables Pension Liabilities), Note = 27(a. Payables Pension Liabili... | 98654adf-efee-4c44-ae05-258022bc9017 |
84 | 2.3 Unqualified Opinions
, KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER = domestic arrears UGX. 663,992,322,002 Contingent Liabilities and guarantees UGX. 7,294,546,681,169 Failure to enforce collection of revenue due from cases won by Government UGX. 20,609,131,791 Mischarges of expenditure U... | 67b33b30-d942-45c8-9093-2e3ebf5e1e9b |
84 | ANNEXURE II: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS
I noted outstanding YLP balance of UGX.707, 536,351 that has. , 1 = . , 2 = not been recovered by the district which is affecting the revolution of the funds to other groups in the queue The district had outstanding unrec... | 71f37a5a-f671-4179-90fb-9fe4c99da7af |
84 | 4.2 Delays in payment of PAPs for Bukasa Port
There have been significant delays in payments for PAPs claims for Bukasa Port. Out of the total approved 2,378 PAPs properties along the stretch of the project area valued at UGX.29.2 billion, only 1,145 PAPs properties worth UGX.16.65 billion have been verifi... | e8dc0f0a-d0a1-4be7-b402-99aa7e48cd4a |
84 | 2.1 Outstanding domestic arrears
In their response, management explained that the domestic arrears mainly relate to financial years 2016/17, and FY 2017/18 and arose from Garnishee orders issued that drew resources which would have been used to settle the unpaid bills. Because government has no... | fd0b28e1-b7c7-4696-afc2-5378cffd1528 |
84 | 6.0 Funds not Accounted for other than expenditure covered under focus areas
Instruction 10.1.6 (c) 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 o... | dc2ba3bb-6155-4473-b45e-94da8d874214 |
84 | 2.3.2 Implementation of Budget Approved by Parliament
28
SN, Issue/Observation Recommendation = Paragraph 10.4.1 of the Treasury Instructions, 2017 requires that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diver... | 28b4cc9e-ff49-473e-aca0-528131d4a5fd |
84 | b) Accumulation of Receivables
Paragraph 4.6.3 (b) of the Simplified Guidelines on Budgeting, Accounting and Reporting for Secondary Schools, 2017 states that money owed to the school represents an asset that is idle, as it denies the school the opportunity of using the money to provide services pr... | 9278717b-6839-497e-a637-8cc3828bb229 |
84 | 3.6.1. Approval of supplementary funding without matching revenue
It was established that during the financial year ended 30 th June 2021, supplementary funding totalling UGX.6.13Tn was granted by the Minister of Finance, Planning and Economic Development. It was however, noted that the source of f... | 771ac0ba-450d-4c0c-a369-856d18acca0c |
84 | 4.2 Limited recovery of YLP and UWEP Revolving Funds
2021/2022, 5% Interest = . 2021/2022, Total Amount outstanding (Interest Inclusive = . 2022/2023, Amount Disbursed = . 2022/2023, Amount Recovered = . 2022/2023, Balance = . 2022/2023, 5% Interest = . 2022/2023, Total Amount outstanding (Interest Inclusive = . Total,... | 355b0232-c8d7-45f8-bc26-d4aa5b2d4849 |
84 | ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS
from UGX.18.29Bn in the previous year to UGX.17.13Bn in the year under review, a decrease of 7%. This unsustainable trend poses risks of litigation and related cost... | 93f07f92-e0a2-416e-a03d-e0831d03c52a |
84 | (iii) Unrealistic loan end dates
I noted that unrealistic loan end dates for 8 employees ranging from 111 to 1663 years. In the year under review, UGX.23,704,932 had been deducted from these employees.
The end dates are unrealistic and cast doubt on the integrity of the PDMS system. This has led to continuous d... | af8ac8ef-1eec-4021-ae5b-abf6b8907f76 |
84 | 1.7 Mischarges
Table showing the level of implementation
Advertising and Public Relations, Account Type = 15,122,848. Advertising and Public Relations, Amount (UGX) = Travel abroad, travel inland, welfare and entertainment. Advertising and Public Relations, Remarks = 221001. Allowances, Account Type = 31,136,792. ... | 63a55958-41d3-41cb-8898-536a8df7401a |
84 | (i) Pending Tax Appeals Filed in the Financial Year 2022/23
In the FY 22/23, TAT had accumulated 368 cases, of which 19 cases were resolved by the Tribunal, 91 cases were settled by consent of the Parties, 6 cases returned to URA by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. A... | f6dd282c-4616-40e6-be4e-89cae55e0a4d |
84 | 1) Evidence of delivery of Hardware and Software components
UGX.11.4Bn equivalent to USD.3Mn (72%) was allocated to the procurement of hardware and software and URA had not verified whether the items were procured as per the terms of the contract. The contract indicated that the equipment would b... | 2660bf3d-b2eb-4a91-b388-ed5d097f5bf6 |
84 | (xii) Supervision of Works
Documentation availed by MAAIF indicated that UGX. 7,334,158,240 had been disbursed to the seventeen (17) sampled local governments. Audit was however not availed with a breakdown of how the funds were to be spent by the respective local governments or accountability submitted by the local go... | 7c9af5df-39bb-4b54-994d-ea375bbc9d50 |
84 | iii. Delayed Completion of Works
Table 70: Unclaimed liquidated damages
(days) = 84,004,849. Lake Katwe Technical Institute, Uncharged Liquidated Damages (UGX) = 10. TOTAL, Contract = . TOTAL, Delays (days) = . TOTAL, Uncharged Liquidated Damages (UGX) = 3,774,797,968 | 365750a4-c3f9-4a72-8714-d53456253fc4 |
84 | 4.5 Failure to realize timely recovery of YLP Funds
Chapter 6 of the YLP document states that the Youth Grants under YLP will be administered as Interest-free Revolving Funds to ensure sustainability of the Programme. The grace period and repayment period will depend on the nature of the enterprise.... | 7950d114-95b0-45be-ace2-2180fe9fb207 |
84 | 2.7.9 Continued high Commitment Fees
OAG Analysis
However, UGX.31.6Bn of commitment fee payments was a result of a loan obtained for budget support in the year under review. Relatedly I noted that at the end of the financial year 2021/22, undisbursed loans stood at UGX.15.6Tn . Government's failure to draw down and lo... | 62d73278-c1bd-4ffd-8f84-898b7f424208 |
84 | 2.3 Management of funds for Estates of the Deceased
Section 17 (a) & (b) of the Administrator General's Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under administration and maintain records of all receipts, payments and transactions ass... | 73218097-6689-42bc-aa20-f1fe840f844f |
84 | 3.0 Management of the Ministry's fleet
3.1, Key Observations = ACQUISITION OF MOTOR VEHICLES. 3.1, Audit Recommendation = I advised the Accounting Officer to engage the relevant authorities and ensure activities budgeted for are. i., Key Observations = Funding of fleet During the three last (3) f... | a411725f-042f-4d48-b372-2e52960a841c |
84 | b) Failure to recover liquidated damaqes
GCC 49.1 of the contract provides for liquidated damages for the whole of the works at 0.05% per and the maximum amount of liquidated damages for the whole of 10% of the contract price. However management did not enforcel provide for liquidated damages amounting to UGX.578,215,... | 8df26fa8-9938-48e2-b9ed-95885575add1 |
84 | 4.0 OUTSTANDING EMPLOYEE COSTS
Reported in the statements of financial position are payables of UGX. 1,419,869,897 as supported by Note (28) relating to employee costs.
The District faces litigation and reputational risks. In addition, the affected beneficiaries were denied prompt access to pension which affects their ... | f6b2af64-8aba-42e2-a9aa-b4ebd2faca4b |
84 | 7.1 Non-compliance with Repayment Schedules
Chapter 6 (i & ii) of the youth livelihood program guideline document similarly used for UWEP provides that all the Project Grants disbursed to each Youth Interest Group (YIG) will be treated as a Revolving Fund to be repaid following the Project Financing Agreement ... | c0bd2489-0d3e-4f65-afe5-50ff001ba07c |
84 | 1.0 Implementation of Budget approved by Parliament
[A] Expenditure [B] Unspent [A-B] Billion Billions Billions 33.303 28.217 5.086 The above implies that the district was unable to absorb all the available funds to implement the district activities. The Accounting Officer attributed the unspent balances of... | 03de195c-dff4-43d9-af21-8d1606fa8ae6 |
84 | Funds not accounted for
An amount of UGX. 1.1bn included in the expenditure figures of the consolidated financial statement lacked supporting documents at the time of Audit. Consequently, I was unable to confirm that the funds were utilised for the intended purposes.
I advised the Accounting Officers to ensure that t... | f6cab0ad-9664-4a1d-b61f-2f56f83672a3 |
84 | 2.2.8 Borrowings
I noted a movement in borrowings in note 22 of the financial statements from UGX.404,060,600 to a nil balance. However, review of the consolidated cash flow statements under financing activities revealed that no disclosure of any repayments both external and other domestic borrowings was made during ... | d999427c-e352-4e91-b9a1-98e9aee6ce22 |
84 | ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS
Anomalies were noted in the Payment of UGX.1,883,755,265 to an Informer contrary to the Informer Management and Reward Policy. I noted conflict of interest situation occasioned... | cb7b8bf3-9e81-491b-8f73-eb8449840de4 |
84 | 7.0 Eailure to adequately budget for the settlement of_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 the budget.
Paragraph 10.15.4 (b) of the Treasury Instru... | 17ee2cb1-ce6b-4fd8-8de9-ae8064c7eb98 |
84 | 3.1.2 Underfunding of the Contingencies Fund - UGX.101.4bn
Section 26(i) of the PFMA 2015 (as amended) provides for replenishment of the Contingencies' fund with an amount equivalent to 0.5% of the appropriated annual budget of Government of the previous financial year. I observed that the approved budget for the ... | 3582c9bb-a1e8-4de5-9298-c8d9564b041b |
84 | 2.1.7 CLASSIFIED EXPENDITURE - UGX.728Bn
As disclosed under Note 8, a total of UGX.728Bn relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is audited separately and a separate audit report issued... | 71d7c66a-47f4-4717-8e41-c38b735a19b9 |
84 | b) Accumulation of Receivables
Paragraph 4.6.3 (b) of the Simplified Guidelines on Budgeting, Accounting and Reporting for Secondary Schools, 2017 states that money owed to the school represents an asset that is idle, as it denies the School the opportunity of using the money to provide services pr... | 50d1920b-00b3-4f8c-a654-d70e6cc06ce3 |
84 | d) Payment for unjustified Preliminaries
UGX.494,909,091 was paid as running expenses to the contractor for the period July 2016 to February 2017 yet no works were executed in this period. Physical works commenced on 1 st March 2017.
Furthermore, a total of UGX.295,583,826 has been paid as per IPC 22, as c... | 7e9a98ee-98a9-4349-b96a-b11f40273fd3 |
84 | c) Tax Commitments
The Ministry of Finance, Planning and Economic Development committed to pay taxes totaling to UGX.553Bn on behalf of several taxpayers for the period under study. The commitments were not paid in time and have led to accumulation of domestic arrears. | 1771af14-879c-442e-95d8-5e6b30433320 |
84 | 4.7.1 Low compliance with repayment schedules
Chapter 6 (i & ii) of the youth livelihood program guideline document provides that all the Project Grants disbursed to each Youth Interest Group (YIG) will be treated as a Revolving Fund to be repaid in accordance with the Project Financing Agreement
between the District L... | 3e3b8dd2-37e6-4c29-92e4-0eaef120dde1 |
85 | Key Audit Matters
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon... | b92d60b8-6224-4ac4-b449-a6063cc6041e |
85 | KEYAUDIT MATTERS
audit matters are those matters that, in my professional judgment; were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not pr... | 40a093db-983c-4b9a-be87-eaf1822369dc |
85 | KEY AUDIT MATTERS
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my op... | cebd652e-14fe-44e6-940f-90467021146c |
85 | Key Audit Matters
audit matters are those matters that, in my professional judgment; were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole; and in forming my opinion thereon; and I do not p... | 3797fb32-2a6e-4705-9b0a-cea13435cb3e |
85 | KEY AUDIT MATTERS
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my op... | 613e512d-7d59-4c44-b732-198336bc5172 |
85 | Key Audit Matters
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my op... | 52a31a2b-94d8-4751-86c3-2513e7285bd6 |
85 | Key Audit Matters
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my op... | b984e76d-cccd-45a9-bda2-b7adf1e1e42a |
85 | Key Audit Matters
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon... | c05911ec-bdde-4980-a7c6-d01ceffeaba9 |
85 | Key Audit Matter
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon... | 204b8edd-1652-41e5-8d97-127aaff33af6 |
85 | Key Audit Matters
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my op... | 6dc74c41-ad56-4e12-b380-d4be385944d6 |
85 | Key Audit Matters
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the Consolidated Financial Statements of the current period. These matters were addressed in the context of my audit of the Consolidated Financial Statements as a whole, and in ... | a06b5768-6982-4855-b0b6-c5b9317b9152 |
85 | KEYAUDIT MATTERS
audit matters are those my professional judgment; were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon; and I do not provide a separate... | 0e7637b8-8d49-41ac-bdad-805477a072ed |
85 | Key Audit Matters
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon... | a4f7b390-6e8e-4073-95d0-e347e7c26d12 |
85 | Key Audit Matter
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon... | 65715fe3-535b-462e-a6c5-0010781264ea |
85 | KEY AUDIT MATTERS
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my op... | ad945d19-7651-4c9a-8667-7b0bb62634a1 |
85 | Key Audit Matter
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon... | 5347baa5-125a-44bc-8b57-e9b3b2bf916d |
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