cluster_labels int64 0 99 | chunks stringlengths 7 4.26k | point_ids stringlengths 36 36 |
|---|---|---|
89 | 4.4.1 Positive observations
I noted the following areas where management had commendable performance;
The district did not spend any funds on ineligible activities and all funds utilized worth UGX.231,060,095 were supported with relevant documents making it fully accounted for.
A review of the procurements und... | b7a63a7c-222f-438f-b6bf-cd5104dc4d26 |
89 | 5.2.1 Positive observations
I noted the following areas where management had commendable performance;
A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all UGIFT activities were budgeted for.
A review of expenditure vouchers revealed that the district deducte... | e612ff0a-93fa-46dd-9ce5-ffb8121e8702 |
89 | 4.4.1 Positive observations
I noted the following areas were the District had commendable performance;
The District received all its budgeted funds of UGX.1,227,204,529
Capital development and complementary activities were adequately budgeted for at 75% and 25% respectively.
Four (4) microscale irrigation equipm... | 23eee59b-8635-46ea-81f4-3ec2043ba4de |
89 | 3.3.1 Positive observations
I noted the following areas were management had commendable performance;
The allocation of grant funding was done in accordance with the grant guidelines.
Mitigation measures for projects/programs with related environmental and social impacts was undertaken for all projects
All... | 006c3b39-b425-4eaf-8dbc-f8a16795ec29 |
89 | 6.4.1 Positive observations
I noted the following areas where management had commendable performance;
Out of the total program receipts of UGX. 1,573,647,654, UGX. 1,573,647,400 (99.9%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.254 (0.1%).
The dist... | 3680f551-925a-4bde-989b-12d49fa13111 |
90 | Table 4: Items for comparison per project category
Table 5: Clustering of Cities/Municipalities
1, Project Category = USMID PROJECTS. 1, Item = Item 1. 1, Items for Comparison = Precast concrete Class 30 barrier kerbs. 1, Units = M. , Project Category = . , Item = Item 2. , Items for Comparison = Clearing and Grubbing.... | ecc99be7-f162-4f0b-9ebb-59c7e458ab24 |
90 | b) Performance of the National Oil Seed Project Under MAAIF
The above challenges will affect the performance of the project and result in time extensions and increased project costs. | 725124c3-c10b-4e4e-ba49-970e272383e9 |
90 | Annexure 1: Summary of Entity Findings for MDAs and Projects
, 1 = . , 2 = ix) x) xi). , 3 = seven (7) to twelve (12) months on remand, while over 1,313 capital offenders not yet committed to the High Court spent an average of seven (7) to twelve (12) months on remand, all partly attributed to slow judicial processe... | 7689a02c-a59b-4e13-9b4b-a14b25716b20 |
90 | Auditor's Remark
(iii) Evidence of fulfillment of Social protection measures, Cause = . (iii) Evidence of fulfillment of Social protection measures, Implication = . (iii) Evidence of fulfillment of Social protection measures, Recommendation = . At the time of audit, the works had been completed. Review of the project m... | dcb82a5c-415e-4641-9de4-38ee2d4b4147 |
90 | PART 5: Summary of Engineering Audits
This part contains key findings from engineering audits undertaken in the different entities during the year. | 537c9363-2132-44e8-9221-bc2a208ea88d |
90 | (iii) Preparation of BoQ's for Low Cost Sealing Projects
Review of the BoQs prepared for the low cost sealing projects indicated that a number of items included within the BoQ were not aligned to the specifications with regards to the numbering and units of measurement for example; clearing and grubbing, prep... | f0b7eaf4-6c70-4771-b44d-beeee47b344e |
90 | 3.2.6 Assessment of Effectiveness
(a) Assessment of the quality of works under implementation, Finding = (a) Assessment of the quality of works under implementation. (a) Assessment of the quality of works under implementation, Cause = (a) Assessment of the quality of works under implementation. (a) Assessment of the qu... | d30b371d-2a14-4a5f-a07e-a3f1b903e5ab |
90 | 7) Inspection of the Works
The observed defects and omissions if not addressed, can compromise the aesthetics, safety and functionality of the railway infrastructure. | 5748b270-a588-43ae-96bd-0f7de0530c5f |
90 | 4.3.16. Follow-Up Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Regulation of the Construction Sector by the Ministry of Works and Transport
In December 2015, the Office of the Auditor General issued a report on the Regulation of the Construction Sector by the Minis... | f607078d-2c74-4c47-bd01-25a5fe541d7b |
90 | 3.2 Engineering/Public Works Audits
Table 52: Design and planning inadequacies noted | 668352e8-f4f7-4b01-896e-25a122e36411 |
90 | Auditor's Remark
Response noted. To be followed up.
(ii), 1 = Assessment of physical progress lag basing on revised work programme Due. (ii), 2 = The Accounting should ensure relevant. There was no information on file to show any time extension approval and revision of work program. Therefore physical progress lag base... | 90410a38-568a-4aa3-9caf-91a52ae5adbf |
90 | Auditor's Remark
The progress reports were attached as stated in the management response. However only three progress report for the months of April, May and June have been availed out of the four expected and of poor quality as they lack other key information such as quality control, financial progress, time progress. | f46438c8-c285-4946-8bc5-96747a7c0153 |
90 | 3.2.16Sustainable Urbanisation and Housing Programme
The findings for this programme are contained in the individual reports of the entities in the programme. There were no significant reportable issues identified to be included in this report. | 97c64a82-7759-4421-9294-8da87c1a2993 |
90 | The score on Efficiency was 20.0 out of 35.0
Audit could not establish physical progress lag at intended completion date due to absence of report on physical progress.
No revised work programme availed yet works were not completed on time
Measurement sheets were not found on file.
There were no payments above c... | 0714702d-3aa2-44ac-82c9-b176fa852d09 |
90 | Table 8 showing the summary of the status of rehabilitation of road chokes
Table 9 showing contractors that have completed but with unpaid balances | 6d5a4194-191e-4a81-b159-bd94346d33f6 |
90 | Appendix 13: Irregularities in project implementation
child at home hence her shop/ stall not Visited to confirm status.
73 | 0b5bf0b1-b879-449b-a310-7808ecb25cad |
90 | The score on Economy was 9.35 out of 30.0
Except walling, other engineer's estimated rates for the items selected were higher than lowest in the cluster.
The Contractor's rates for all selected items were not availed.
Unit cost per square meter was 2.67 times the lowest cost per square meter in the cluster. | 89d1d906-a030-47fe-9201-8f8cf61829f6 |
90 | 4.0 APPENDIX 1: PROJECT SCORE CARD
= . , = . , = . , = . , = . TOTAL SCORE FOR EFFECIENCY, supply invoices etc. (3 Marks) 3mks; Otherwise - 0mks = TOTAL SCORE FOR EFFECIENCY. TOTAL SCORE FOR EFFECIENCY, supply invoices etc. (3 Marks) 3mks; Otherwise - 0mks = TOTAL SCORE FOR EFFECIENCY. TOTAL SCORE FOR EFFECIENCY, ... | 6973a9bd-655e-4606-a89b-02155f039de6 |
90 | 5.0 Audit of infrastructure projects during the financial year 2018-2019 implemented by Ministries Departments and Agencies
Table 27: Showing Summary of Engineering Audits undertaken
Projects = 4. Total, Sector = Total. Total, Entity = Total. Total, Projects assessed = presented in the VFM section. Total, No of Projec... | ce4be17a-2af9-4716-9dc8-ed51d15ae2f6 |
90 | Timeliness in payment of IPCs, fee notes and material supply invoices
For USMID Road project, with the exception of IPC No 2 and fee note No. 12 where there was no information available to enable assess timeliness in payment, the Contractor and the consultant were generally paid on time. The non-USMID projects payments... | 96fdce66-5693-41e2-8b6b-5b9ded85f049 |
90 | Auditor's Remark
There is a significant deviation between the Engineer's estimates and the lowest estimates in the cluster for most of the items. The management did not provide a detailed research and evaluation of the prevailing market prices undertaken before coming up with the final Engineer's estimates. | a3bbd6fa-84c2-40ec-8d79-f36cf28ded13 |
90 | 5.5.2 Status of implementation of Uganda Road fund projects
During the audit, I reviewed documents and performed inspections to ascertain the level of project implementation in accordance with the project guidelines.
I made the following observations; | 5c7520e3-0144-4eea-8a96-ad4da65c5e93 |
90 | 4.5.2 Status of implementation of Uganda Road fund projects
During the audit, I reviewed documents and performed inspections to ascertain the level of project implementation in accordance with the project guidelines.
I made the following observations; | e1cd25a0-8dc7-4f39-ab43-7c3c6a7f0e19 |
90 | 1.3.2 Summary of Opinions
Table 3: Trend of Opinions for the last three years
Figure 1: Showing summary of opinions for the last 3 years
Unqualified, 2018/19 = 433. Unqualified, 2017/18 = 428. Unqualified, 2016/17 = 501. Qualified, 2018/19 = 54. Qualified, 2017/18 = 37. Qualified, 2016/17 = 50. Adverse, 2018/19 = 0. Ad... | 6bb7ee2e-b7c1-4dee-afe9-b17cca4f327d |
90 | (i) Comparison of unit project item costs as per Engineers estimates
The project scored 3.73 out of 5. The Engineer's estimates for roofing sheets, roofing timber, internal plaster and reinforced concrete were higher than the lowest estimates in the cluster. | 2514384d-3b20-4781-b7b4-f3d374be06f6 |
90 | 3.1.6 Assessment of Effectiveness
, Finding = yard to the municipal landfill A protected shelter has been constructed for handling of oil related activities and storage of used oil Air quality monitoring and level of noise and vibrations monitoring were being undertaken to ensure their quality is within the requir... | e0609d87-e94f-44de-a383-574223d937dd |
90 | 3.1.6 Assessment of Effectiveness
Concrete compressive, Finding into 100% conformance to specifications..Equipment /Tools = Schmidt. Concrete compressive, Finding into 100% conformance to specifications..Structure or Layer Tested = U- Drain Covers. Concrete compressive, Cause.Auditors Result = 32.5. Concrete compressiv... | da7238b9-5e21-44e8-abde-5d82355ea97a |
90 | 5.3.1 Design and build of Entebbe International Airport upgrading and expansion project
The is supervised by Dar AlHandasah (Shair & Partners) supervising consultants' at a supervision cost of USD.1,183,821,789 VAT Inc. At the time of audit in October 2019 physical progress was at 64% as reported in the Jun... | 4214be54-0c87-4d64-a4ac-6ea7a7081e31 |
90 | 1.4 Selection of Projects
Projects were selected from the infrastructure projects undertaken by the Municipality in the financial year under review. Generally, for the Municipality, 1 USMID funded project was selected in addition to Five (5) non-USMID projects where applicable. Selection of the non-USMID projects was b... | 36b46488-183d-436e-8c27-7815f84def14 |
90 | i) Comparison of Unit Project Item Costs as Per Engineers Estimates
A comparison was made of the Engineer's estimates for the project and the lowest rates for the 5 selected items among the Municipalities/cities in the cluster. The results of the assessment are presented in the table below;
Table 16: Comparison of Engi... | c3793026-575e-46a6-8626-999223b6d7a9 |
90 | (iv) Delayed Completion of Works
At the time of audit, I noted that the completion of works on ten (10) projects had been delayed with delays ranging from 57 to 480 days. The details for the delays and are presented below;
Table 42: Table showing delayed completion of works on ten projects | 0fe9514c-ff4a-4892-bdd8-8f6df36b5f6d |
90 | 2.5.3 Physical inspections
I also carried out field inspections to establish the existence, functionality and the level of achievement of planned entity targets in line with the set annual performance targets and establish the reasons for none achievement of the desired targets. In addition, physical obser... | 3aa0f64f-313c-4136-89ef-94cb80e4695d |
90 | 3.1.6 Assessment of Effectiveness
Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program | 47ea2474-6810-49bb-87a9-1af5bba94a0f |
90 | (ii) Presence of minutes of site meetings
management file, the auditor found no information as regards to equipment mobilization thus suggesting 0% approved equipment on site, 2 = Absence of relevant project management information makes it hard for the stakeholders to make informed decision regarding the project perfor... | c246eb13-7556-4389-9e85-bacdc979df41 |
90 | Appendix II: Pictorial Evidence for the construction of staff house
Construction of the staff houses in progress
Side view of the ongoing works | e2631b06-9efc-4080-91cb-b0813a681e61 |
90 | (iii) Comparison of unit cost per square meter of works
The project scored 5.71 out of 15.00 . The project's unit cost per square meter was 2.63 times the lowest in the Northern Region cluster | ddf1d1dc-64ce-4d04-9049-e0be8533491e |
90 | c) Non-completion of civil works
Physical inspection of the civil works carried out on 17 th October, 2023 revealed the following;
There was no project sign post describing the nature of works, source of funding, employer, contractor, project manager, and other details. This omission encumbers project monitoring and... | 1c1e2339-176a-48b1-aaad-2cb0f8429054 |
90 | Management Response
of completion The Auditor noted that a completion certificate was issued on 9 th August 2021. However, the certificate lacked key information such as snag list. poor, Implication = Risk of handover of infrastructure with un attended defects hence faster deterioration and early infrastructure failure... | 0b98e3c5-bf92-4a99-a758-ba3bcb7867c5 |
90 | 3.4.4 Assessment of Economy
The score on economy was 15.65 out of 30 as detailed below; | a345b26a-3026-47af-bfc1-214ca6696800 |
90 | (ii) Comparison of unit project item costs as per works contracts
A comparison was made of the contractor's rates for the project and the lowest Contractor's rates for the 5 selected items among Municipalities/cities. The results of the assessment are presented in the table below:
Table 13: Comparison of contractor's r... | 0a62e769-3331-429a-9daf-91d87d7fa156 |
90 | Percentage overpayments
For both USMID and all non-USMID projects, payments were made as certified and no overpayments on the measured quantities were established. | 63404cac-4726-4337-83aa-157e985bf8ff |
90 | I noted that;
Eight (09) projects worth UGX.769,229,529 were visited by the LG and the quarterly progress reports were on file.
Although the quarterly progress reports were on the visiting teams were not composed of the required personnel for example, the site inspection teams for all the eight (09) Projects lacked a M... | 1ed251db-1722-476e-a623-539119cdcb62 |
90 | vi. Quantity Verifications
I undertook an analysis of the drawings in the contract documents availed and also undertook measurements on 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 s... | 20add9f7-f5aa-4f2d-8a60-9308a1eca07b |
90 | 3.1.6 Assessment of Effectiveness
= . , Finding into 100% conformance to specifications..Structure or Layer Tested = U- Drain Sides. , Cause.Auditors Result = 31.9. , Implication.Specification = 25. , Implication.Comment = Passed Passed. , Recommendation.Recommendation = . , Finding into 100% conformance to specificati... | 4eeeff75-62bc-4c65-aad7-3b2e97066c5d |
90 | Auditor's Remark
screening was undertaken on this project (ii) Evidence of fulfillment of Environmental protection measures At the time of audit, the works had been completed. However, on reviewing the project management records, a monthly monitoring report on the implementation of environmental and social protection m... | 6ca96551-1539-42fa-99f5-a249e36f89b4 |
90 | c) Lack of scheme/concept designs
The review of project documentation established that scheme/concept designs which are a basis for initial cost estimation and alignment of the project cost and budget available, were not availed for audit. It is therefore not clear how CAA arrived at the estimated cost of USD.270,041,0... | ef0b4c97-f5bd-4265-b39f-0222d9e720c8 |
90 | Efficiency Assessment
Efficiency assessment related to the level of implementation of the works against the agreed contract approved work programs and outputs. This involved review of; progress of the works against time, existence and effectiveness of internal controls for certification, payment of executed works and c... | 88bc1101-b258-4a4e-816a-c886c07da644 |
90 | Auditor's Remarks
= Total overpayment:. Total overpayment:, Cause = Total overpayment:. Total overpayment:, Cause = Total overpayment:. Total overpayment:, Implication = Total overpayment:. Total overpayment:, Implication = 0. Total overpayment:, Recommendation = . Total Payment (Final Contract Amount):, Finding = Tota... | 7704ff92-2229-4658-ae66-2335468ef830 |
90 | BACKGROUND
Performance was measured against a value for money assessment tool which was developed and discussed with the stakeholders. In the assessment, the scoring tool considered economy, efficiency and effectiveness with scores of 30%,35% and 35% respectively. The scores for USMID and Non USMID infrastructure proje... | ae473a6b-aa83-40ac-a13d-8866b405e320 |
90 | 7) Inspection of the Works
Physical inspections of three railway project sites conducted between 6th and 18th August 2024 revealed several defects, omissions, and deficiencies as summarised in the table below;
Table 70: Observed Defects/Omissions | ce0ad6ad-16fa-43f4-8cbf-c63a22d87548 |
90 | 3.4.5 Assessment of Efficiency
The score on efficiency was 15.0 out of 35 as detailed below. | 4ebd3c04-6857-4515-96ed-a2178a86c55b |
90 | 3) Inadequacies in Contract Formulation
A review of works contracts for two projects revealed several inadequacies in their formulation:
Table 67: Inadequacies in Contract Formulation | 1d547413-634a-44ab-936a-1047f509555b |
90 | Auditor's Remark
1, Finding Cause.and physical specifications as indicated in the table below..Item Description = Roofing sheets. 1, Finding Cause.and physical specifications as indicated in the table below..Drawings/ Specifications = G-28 (Pre-painted). 1, and physical specifications as indicated in the table below..F... | c30a98ae-7130-4ffa-8daf-9b00b65d10d4 |
90 | Table showing USMID critical projects identified but not included in the district work plans/budgets
Table 2: Summary of USMID Budget and Actual release variations | bf2bae8b-c631-4bce-b7bb-ff21f500a143 |
90 | Auditor's Remark
(iv) Presence of defects from visual observations The Auditors inspected the works on 2 nd August 2022 in the presence of the Engineering Staff from City Engineer's Office Gulu. The works were complete at the time of audit and no visible defects were observed. N/A OK OK. (b) (i), Finding Cause.and phys... | c204be99-2701-4991-ae18-7dfaeecbf5b1 |
90 | 1.7.1
Buildings by Contractor Laguti Sub County Offices, Observation 271,997,948.Outputs not fully quantified = Non-Residential Buildings by Contractor Laguti Sub County Offices. Non-Residential Buildings by Contractor Laguti Sub County Offices, Observation 271,997,948. = Non-Residential Buildings by Contra... | 007035a2-aa2f-41b7-9b6a-c0e599fbe38d |
90 | 3.1.6 Assessment of Effectiveness
, Finding = Maintenance of Hygiene at the precast yard, offices, and display of HIV/AIDS and COVID-19 awareness information around the office premises. , Cause = N/A. , Implication = OK. , Recommendation = OK. , Finding = The contractor issued PPE to all project staff after induct... | a85b9993-5cc3-470f-b240-4232eb3b173b |
90 | 3.1 SUMMARY OF AUDIT RESULTS
I carried out 166 Financial Audits and 5 Engineering Audits, 2 under USMID (18 municipalities for two financial Years), 2 in Mulago and Butabika Hospitals, and 1 in Entebbe Senior Secondary School. Accordingly, the detailed reports have been issued to the individua... | 6317361d-002e-4c7c-a988-f333da55ef47 |
90 | REPORT OF THE AUDITOR GENERAL
Appendix VI: Delayed commencement of the road projects ., 1 = 36. , 1 = 37. Appendix VIII: Wasteful expenditure on fines and penalties in respect of contractor payment, 1 = . delays ., 1 = 39 | 169f7344-d17c-4526-a82e-142c3d8bcd0c |
90 | (ii) Presence of minutes of site meetings
It
is
a good project management practice to hold
monthly site meetings to discuss issues pertaining
to
project
execution and progress of works. The
project
was executed
for
a
period
of
over
229
days,
implying
at
least
eight
(8)
site
meeting
records
were
expected.
Review
of
the
... | adf13310-ea85-4df0-8b3d-ef3c0733a21a |
90 | d) Unexplained varying of employers requirement for construction of ground car park
The feasibility study report (Technical proposal) submitted to CAA in December 2013 by CCCC ref Page 71/73, included a table summarising the works to be included under phase I of the project, and in this technical proposal which wa... | 1eec09a2-f96c-4b5f-916d-ed47f78540b7 |
90 | Presence of ESIA/ screening report
For USMID and non-USMID projects, ESMP and screening reports respectively were available on file. | 8d291d1a-13fc-4f9b-aadc-57473ae7e0e0 |
90 | Auditor's Remarks
The engineer's estimates for Gulu City Council do not show much deviation from the lowest in the cluster. Management response on the estimates for precast concrete class 30 barrier kerbs and CRR for road base is realistic. However, management should develop a basis of coming up with the most economic ... | 0efb7294-2c80-4a5c-a5a5-b6afd91e1b17 |
90 | g) Physical Inspection of Works
During the physical inspection of works for the 14 projects, a number of observations were made that if not corrected could lead to the faster deterioration of the works and as such, would require corrective action prior to completion of the works. These included; road bleedi... | e4ebf178-a2e0-4836-9d62-6bd171c50a8d |
90 | 5.1 Project Implementation
The project Guidelines and Financing Agreements require the CWC to ensure effective implementation of the subprojects. Section 6.2.6 of the NUSAF Guidelines requires 3 that at the time of implementation of the sub-projects, the potential environmental and social impacts ... | 9835667e-37d1-4db1-bc21-690357fcb01a |
90 | Weighted Score 34.9 out of 35
Effectiveness involved assessment of the usage and quality of the infrastructure works undertaken by Gulu City. The team assessed the following parameters; presence of material test results on file, percentage conformance of site works to design drawings and specifications, percentage of c... | 0e4d4fc7-2388-40bf-b633-b3c722f3106d |
90 | 3.2.6 Assessment of Effectiveness
Result.CBR = 38. Penetrometer, Implication.Auditors Result.(mm) CBR = 150. Penetrometer, Implication.Specificatio n. = 30. Penetrometer, Recommendation.nt.nt = Passed. Penetrometer, Recommendation.Comme Recommendat ion.Comme Recommendat ion = acceptable.. (iv) Presence of observations ... | 2fe53846-d4e4-41b2-a8dd-05b847233712 |
90 | 1.3.2 Summary of Opinions
Table 2: Summary of Current Year Opinions
Enterprises, Total. = 107. Projects, Type of Opinions.Unqualified = 144. Projects, Type of Opinions.Qualified = 2. Projects, Type of Opinions.Adverse = 0. Projects, Type of Opinions.Disclaimer = 0. Projects, Total. = 146. Districts Local Governments, T... | 5857f1f4-0bb7-47df-a36c-dce23047305d |
90 | audit recommendations
Table 81: Summary of implementation of consolidated USMID & Non-USMID Projects | 0bbe924e-78d3-464d-98eb-25b2a70b5a2d |
90 | 2.4 Scoring Criteria for Assessment Tool
Table 2: Assessment Tool Criteria
= % of quality progress reports prepared (2. , Criteria = 100% quality reports - 2mks; otherwise - | 3ac840eb-2f05-4a22-b7f2-0c855a3b1072 |
90 | 3.5.3 Status of the project at the time of audit
At the time of audit (2 nd August 2022), the works had been completed. The photo indicating the status of the infrastructure are provided below:
80
Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Deve... | 0414fc97-ad09-4a1d-978a-013f025ed822 |
90 | c) Review of Contract Supervision and Monitoring
of 2014 requires the Accounting Officer to appoint a Contract Manager to manage the contract. Reviewing the project management records, indicate that the Contract, Recommendation =
87
Value for Money Audit/assessment of the Municipalities participating in the Uganda Sup... | bea2dc4c-8f92-45bb-b892-34d01a821a48 |
90 | Auditor's Remark
Response noted but still the progress report availed does not specify the equipment that was mobilized. Management should always prepare a mobilization report when inspecting equipment mobilized by the contractors and then keep updating it in the subsequent progress reports.
d) Review of Contract Super... | be08a0e4-9f48-4e35-83ee-e0812b1885b0 |
90 | (iii) Comparison of unit cost per square meter of works
Table 22: Comparison of Project Unit Costs
583,912, Lowest cost per square meter of infrastructure in the cluster (Fm) UGX = 222,209. 583,912, Max score (15*Fm/Fm) = 15.00. 583,912, Project score (15*Fm/F) = 5.71. 583,912, Proportion of the City's Cost per square ... | 625d8104-5156-4acb-9b81-1d73b4f6e21f |
90 | The score on Effectiveness was 35.0 out of 35.0
All the expected material tests results were availed.
All field checks made conformed to specifications.
All the tests conducted conformed to the specifications.
There were no defects at the time of audit.
The works were still on going and the progress was still... | 33ef2ea4-a0cb-4b94-8a1d-a42fb5064de6 |
90 | 3.3.5 Assessment of Efficiency
The score on efficiency was 20.0 out of 35 as detailed below. | 553378af-5ed7-4660-a8c9-2fc14352d28e |
90 | (i) Comparison of unit project item costs as per Engineers estimates
Table 12: Comparison of Engineers estimates across Cities/Municipalities
Roofing sheets G-28, Unit = M 2. Roofing sheets G-28, City's Eng. est. rate (F) (UGX) = 32000. Roofing sheets G-28, Lowest rate within the cluster (Fm) UGX = 25,000. Roofing shee... | 321fd7c1-a295-4e06-996c-825452ce0432 |
90 | audit recommendations
Table 81: Summary of implementation of consolidated USMID & Non-USMID Projects
not implemented = 7. Lira Municipal Council, Entity = 20. Lira Municipal Council, No. of recommendati ons issued (USMID & Non USMID) = 4. Lira Municipal Council, No. and % of recommendations fully implemented = 17.... | 2ea872d0-fc4a-4686-bffb-0b5f95084c94 |
90 | Appendix-IX: Projects without approved project files
of approved project file availed during audit. National Oil Seed Project (NOSP) MAAIF, Remark = 10. NATIONAL OIL SEED PROJECT (NOSP) MoLG, Project Name = No evidence of approved project file. NATIONAL OIL SEED PROJECT (NOSP) MoLG, Remark = 11
51
12, availed ... | e346c3d9-167b-4aaa-902b-2be5fe81ca23 |
90 | 2.2 Assessment of Efficiency
In the assessment of efficiency, the following was undertaken:
i. An assessment of the progress of works against time; this was assessed by determining the physical progress lag as the difference between the planned physical progress and actual physical progress as at the time of audit;
ii.... | 1cc73f7b-1372-4837-a726-6caa388e9e6a |
90 | Auditor's Remark
To be followed up in subsequent audits.
(ii) Assessment of physical progress lag basing on revised work programme, 1 = Absence of a work program
53
Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (US... | f3ceb498-2fe0-4645-8a33-81b0c283872b |
90 | ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS
Unqualified. , SUMMARY OF KEY FINDINGS = ·. , SUMMARY OF KEY FINDINGS = All 8 activities assessed/reviewed, representing 100% of the total assessed activities were not quantified to enable measurement of performance.
151 | 917ba24b-ec92-4aaa-9944-555c334bbb86 |
90 | Auditor's Remark
= (iii) Conformance of Audit Test Results to Specifications No Audit tests were conducted.. (iii) Conformance of Audit Test Results to Specifications No Audit tests were conducted., Cause = N/A. (iii) Conformance of Audit Test Results to Specifications No Audit tests were conducted., Implication wrong ... | 134ae7d7-0a8f-47df-b21d-1cb05007c925 |
90 | Auditor's Remark
Management should put much emphasis on carrying out material testing because the quality of materials has a direct effect on the strength of the structure.
(ii) Percentage conformance of site works to, 1 = design. (ii) Percentage conformance of site works to, 2 = . (ii) Percentage conformance of site w... | 09c71c44-8875-4035-894c-1ae207d5dd0a |
90 | Table 4: Items for comparison per project category
Table 5: Clustering of Cities/Municipalities | 7754b681-a5f3-462b-89ff-f4c242a55499 |
90 | 5.3.13 Irreqularities in project implementation
= . , 12 = . , 1 = . , 2 = . , 3 = . , 4 = . , 5 = . , 6 = . , 7 = 5. , 8 = . , 9 = . , 10 = . , 11 = . , 12 = . , 1 = . , 2 = . , 3 = . , 4 = . , 5 = . , 6 = . , 7 = . , 8 = . , 9 = 5. , 10 = . , 11 = . , 12 = . , 1 = 1. , 2 = . , 3 = . , 4 = . , 5 = . , 6 = . , 7 = . , ... | fa77a88b-702a-49d6-a277-1fcef86ce189 |
90 | Auditor's Remark
There is a significant deviation between the Engineer's estimates and the lowest estimates in the cluster for most of the items and therefore the management should always do a detailed research and evaluation of the prevailing market prices as a build up before coming up with the final Engineer's estim... | 23172ba5-9b78-4972-90be-64a062f2c3ea |
90 | (a)Economy Assessment
This focused on the quantity, quality and unit cost of the infrastructure and making comparison with similar infrastructure design implemented in another Municipality or sector. | 1d57092f-5f2d-4ca1-8fca-bba40b24cde9 |
90 | Auditor's Remarks
The difference between the project cost per square meter and the lowest cost per square meter in the cluster is a reflection of the contract rates, therefore, by estimating the most economic rates, the City council definitely achieves a bigger cost per square meter in putting up the structure and lowe... | b3f261e4-347d-42b9-8c77-a39cca228220 |
90 | 1) Planning and Design Inadequacies
A review of the planning and design documents for two projects revealed significant inadequacies as shown below;
Table 65: Inadequacies in Planning and Design | 63bd8589-30d7-4b62-b694-89c9c1ef67db |
90 | 3.3.5 Assessment of Efficiency
Assessment of progress of works against time, Cause = . Assessment of progress of works against time, Implication = . Assessment of progress of works against time, Recommendation = . on initial work Programme The start date was specified as immediately after site handover as per [SCC 26] ... | 1fb9cb03-fe3e-43b1-9ab0-83f1f463ccd6 |
90 | Appendix VII: Showing UPDF Engineering brigade construction performance over the 2 - year implementation period
70%. 6, Audit remark = Behind schedule coupled with under release for the project.. 7, Project Name = Upgrade and. 7, Budget (000) = 20,000,000. 7, Release (000) = -. 7, Payments (000) = -. 7, Start dat... | 56be76ec-60b1-409b-9530-f0bc31682aa7 |
90 | 3.1.6 Assessment of Effectiveness
1, Material/Layer/Product = Subgrade Layer Concrete works. 1, Tests Expected = Compaction. 1, Tests Results on File = . 1, Remarks = . 1, Material/Layer/Product = Subgrade Layer Concrete works. 1, Tests Expected = Soaked CBR. 1, Tests Results on File = Present. 1, Remarks = . 1, Materi... | 85c8b33b-5cfc-4962-92b3-17d29ffc8da0 |
90 | (iii) Comparison of unit cost per square meter of works
The project scored 5.62 out of 15.00 . The project's cost per square meter was 2.67 times the lowest in the Northern Region cluster.
51
Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Developme... | 4bad5e46-cea4-444b-82a2-2135881176f0 |
90 | ii) Comparison of unit project item costs as per Works contract
Table 17: Comparison of contractor's rates across Cities/Municipalities
Roofing sheets G 28, Unit = M 2. Roofing sheets G 28, Contrac tor's rate (F) (UGX) = 33,000. Roofing sheets G 28, Lowest rate within the cluster (Fm) UGX = 17,740. Roofing sheets G 28,... | a1ff0e1e-ca51-46a4-83d5-45dac93dd790 |
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