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90
ii) Comparison of unit project item costs as per Works contract Table 17: Comparison of contractor's rates across Cities/Municipalities 100×50mm, Max score (2*Fm/ Fm) = 2.00. Roofing Timber 100×50mm, Project score (2*Fm/F ) = 1.25. Roofing Timber 100×50mm, Proportion of the City's contractor's. Rate to the Lowest in th...
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iii) Comparison of unit cost per square meter of works A compariosn was made of the unit cost per square meter of infrastructure for the project and the lowest unit cost per square meter in the cities/Municipalities. The results of the assessment are presented in the table below; 66 Value for Money Audit/assessment of ...
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3.1.6 Assessment of Effectiveness specifications..Equipment /Tools = . , Finding into 100% conformance to specifications..Structure or Layer Tested = U- Drain Covers. , Cause.Auditors Result = 30.7. , Implication.Specification = 25. , Implication.Comment = Passed. , Recommendation.Recommendation = . , Finding into 100%...
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3.2.1 Contract details The project details are presented in the table below: Table 10: Project details
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3.3.6 Assessment of Effectiveness The score on effectiveness was 31.11 out of 35.00 as detailed below. (a), Finding = Assessment of the quality of works under implementation of the project management file revealed that the entity did not carry out material testing for this project which translated to 0% material test r...
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(b) Comparison of unit project item costs as per works contract = 306,483. Asphalt Concrete Surfacing, Max score (2*Fm/Fm) = 2.00. Asphalt Concrete Surfacing, Project score (2*Fm/F) = 2.00. Asphalt Concrete Surfacing, Proportion of the City's contractor's. Rate to the Lowest in the cluster (1+(F- Fm)/Fm) = 1.00. White ...
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3.1.3 Status of the project at the time of Audit At the time of audit (4 th Aug 2022), works were on-going on all the roads. The major activities being undertaken were earth works and drainage works. All the roads were at different stages of construction and below are the photographic representations of the status of t...
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(c) Effectiveness Assessment This focused on the extent to which the works were delivered with the intended quality and meet the intended purpose and usage. It also covered an assessment of fulfillment of environmental, health, social and safety safeguards.
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Auditor's comment Response noted, however the defects liability certificate was not availed. 74 Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program
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audit recommendations Table 81: Summary of implementation of consolidated USMID & Non-USMID Projects implemented = 0%. Gulu Municipal Council, No. and % of recommendations partially implemented = . Gulu Municipal Council, No. and % of recommendations not implemented = 20 95.2 %. Gulu Municipal Council, No. and...
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Auditor's comment To be followed up. (iv) Presence of defects from visual observations The Auditors inspected the works on 1 st August 2022 in presence of the Engineering Staff from Office Gulu. The works were complete, 1 = N/A. (iv) Presence of defects from visual observations The Auditors inspected the works on 1 st ...
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(iii) Comparison of unit cost per square meter of works A comparison was made of the unit cost per square meter of infrastructure for the project and the lowest unit cost per square meter in the cities/Municipalities. The results of the assessment are presented in the table below; 82 Value for Money Audit/assessment of...
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a. Design Omissions I reviewed the design reports, drawings and BoQs availed and noted that for seven (7) out of the fifteen (15) contracts, there were a number of omissions in the designs which could compromise the performance and safety of the constructed infrastructure as detailed below; Table 49: Table ...
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3.1.6 Assessment of Effectiveness 3, Material/Layer/Product = Asphalt Layer. 3, Tests Expected = Bitumen content. 3, Tests Results on File = Present. 3, Remarks = . 3, Material/Layer/Product = Asphalt Layer. 3, Tests Expected = Grading. 3, Tests Results on File = Present. 3, Remarks = (ii) Percentage conformance of si...
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Auditor's Remark Management Response We agree with this finding, Management has noted the recommendation for future improvements., Finding = Management Response We agree with this finding, Management has noted the recommendation for future improvements.. Management Response We agree with this finding, Management has no...
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3.2 Engineering/Public Works Audits Table 51: Engineering /Public Works audits during the period of Reporting Audited = 3. 4, of Contracts (UGX) Bn = 629.82. 4, Value of Contracts /Works Audited (USD) Mn = . 4, No. of Reports = 1. 5, Engineering/Public Works Audits = Special on Mismanagement of. 5, on a = A...
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The score on Efficiency was 30.33 out of 35.0  The project was completed on time hence no physical progress lag. x
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3.1.6 Assessment of Effectiveness = . Concrete compressive Schmidt Hammer, Cause = 43.7. Concrete compressive Schmidt Hammer, Implication = 25. Concrete compressive Schmidt Hammer, Recommendation = Passed. Concrete compressive Schmidt Hammer, = Lakana. Concrete compressive Schmidt Hammer, = U- Drain Sides. Concrete c...
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Non-USMID Funded Infrastructure 1) In order to address the wide disparity in the engineer's estimates, contractor/supplier rates and unit cost per square meter of infrastructure, the responsible authorities should undertake a unit cost study to formulate standardized guidelines on preparation of cost estimates in Munic...
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ii) Comparison of unit project item costs as per Works contract The project scored 5.88 out of 10. The contractor's rates for all the selected items were higher than the lowest contract rates in the cluster.
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iii) Comparison of unit cost per square meter of works Table 18: Comparison of Project Unit Costs 551,652, Lowest cost per square meter of infrastructure in the cluster (Fm) UGX = 222,209. 551,652, Max score (15*Fm/Fm) = 15.00. 551,652, Project score (15*Fm/F) = 6.04. 551,652, Proportion of the City's Cost per square m...
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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 20: Comparison of Eng...
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Presence of site meeting minutes For both USMID and all non-USMID projects i.e. URF, SFG and PHC, it was observed that minutes of site meetings were available on file.
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2 unit Science Laboratory block Brick works has reached ring beam level and await casting the columns and beams as well
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(iii) Percentage of overpayment (as a result of = OK. of the payment documents indicated that all payments were effected as per the above contractual requirement as shown in the table below;, Recommendation = OK. of the payment documents indicated that all payments were effected as per the above contractual requirement...
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8) Quality Control of Works Failure to conduct necessary quality control procedures and tests before material use increases the risk of incorporating substandard materials, compromising the quality and durability of the works.
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Key Findings per Project 1, Project = Civil works on selected infrastructure in Gulu City. under USMID-AF. 1, Finding = Economy The score on Economy was 25.10 out of 30.0  The engineer's estimated rates for precast concrete barrier kerbs and CRR for road base were higher than lowest in the cluster. The contractor's ra...
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Non-USMID Funded Infrastructure 5) The Accounting Officer should ensure that detailed progress reports are prepared periodically, preferably on a monthly basis and filed on the contract management file. Comprehensive project completion reports should be prepared, signed and filed. The reports should cover all project a...
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1.0 Implementation of the Approved Budget supplementary Wadelai school construction were released. , Recommendation partners and ensure = and SEED on
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Table 8 showing the summary of the status of rehabilitation of road chokes  It was also noted that all the contracts for rehabilitation of the road chokes had expired at the time of audit.  Out of the 47 contractors, 25 contractors were behind schedule (0%-90%) completion level).  It was observed that 12 c...
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2.4 Scoring Criteria for Assessment Tool Table 3: Assessment Criteria/methodology for the Economy Parameters To assess the utilization of the infrastructure (8 Marks), 1 = Observed Functionality and Usage (8 Marks) Functioning and used as intended - 8mks; below - pro-rata basing on team judgement. To assess the fulfill...
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(ii) Comparison of unit project item costs as per works contracts Table 21: Comparison of contractor's rates across Cities/Municipalities = 2.00. Roofing Timber, Project score (2*Fm/F) = 1.43. Roofing Timber, Proportion of the City's contractor's. Rate to the Lowest in the cluster (1+(F- Fm)/Fm) = 1.40. 100×50mm, Unit ...
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Appendix 13: Cost Estimates for procurements Appendix 14: Representation of User Departments Lower Local government or community on the Evaluation committee REFERENCE = . , Particulars = Total. , Particulars = . , Contractor = . , Contract Amount = 561,900,791. , Evaluation Committee membership  = . , Evaluation Com...
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1.3.1 General Performance Table 1: Status of audit performance for audit year 2021 2021 = . Engineering Audits, Revised Planned Audits for the year 2021 = . Engineering Audits, Actual Performance as at December 31, 2021 = 90. Engineering Audits, Audits deferred during the year = 150. , Planned Audits for the au...
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Notes: 1. Engineering audits - these include 124 reports issued covering roads, bridges, buildings and water projects with a total contract/value of works of UGX.2.17Tn. 2. Forensics/Special Audit - the total audits completed of 387 which include 367 individual payroll special audits.
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(iii) Comparison of unit cost per square meter of works A comparison was made of the unit cost per square meter of infrastructure for all the project and the lowest unit cost per square meter in the cities/Municipalities. The results of the assessment are presented in the table below; Table 14: Comparison of Project Un...
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(iii) Percentage of overpayment (as a result of = Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified value of the works (10 Marks). Assessment of % of overpayment (as a result of variance between audit values and certified works) to the certified value of ...
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audit recommendations Fort Portal Municipal Council (at the time of audit) implemented the most recommendations (56.3%) compared the others, while four (4) Municipal Councils implemented none or insignificant number of recommendations for USMID projects. These include; i) Arua MC - 0/34 recommendations, ii) ...
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audit recommendations Table 81: Summary of implementation of consolidated USMID & Non-USMID Projects Council, No. and % of recommendations not implemented = 14. , Entity = Total. , No. of recommendati ons issued (USMID & Non USMID) = 412. , No. and % of recommendations fully implemented = 115. , No. and % of re...
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5.5.2 Status of roads The inspection team visited a sample of roads that had been worked on during the financial year 2021/22 and observed the following:
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i) Execution of Steel works without Bar Bending Schedules It is required that after structural design, construction drawings are detailed, and a bar bending schedule that details reinforcement cutting and bending length is generated, and issued to the contractor to help in bending, and placement of bars. However, it wa...
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3.1 Unqualified Opinions 125., 1 = Road Sector Support Project 4 . 125., 2 = Compensation to the Project Affected Persons (PAPs) . , 1 = (RSSP4). , 2 = Delayed payment to Project Affected Persons (PAPs). , 1 = . , 2 =  Land Acquisition ( Transfer/ sub-division of land). , 1 = . , 2 =  Delayed civil works. , 1 = ....
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FINAL AUDIT REPORT i Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program
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Percentage of approved equipment on site For the USMID and URF road projects, review of the progress reports indicated that all the equipment required as per the contract were adequately mobilized. however, for the SFG and PHC projects, there was no evidence on file to demonstrate adequate mobilization of equipment. Th...
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Payments above certified amounts Actual payment to the Contractor on the USMID project was generally consistent with certified amounts except for two cases of payment information for IPC No.2, and fee note no. 12 which were not availed and so the audit team could not conclusively determine whether all paid amounts were...
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3.4.2.4 Functionality of projects Physical inspections carried out on the 09/09/23 on a sample of 4 out of 15 sites of 4 implemented projects revealed the following: a) I considered 3 out of 4 (75%) of the projects as being fully functional since the installations in all 3 of the visited sites were complete with reason...
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Auditor's Remarks The strip maps for the relocated utilities (water, electricity, and telecommunication lines were not provided for verification. 26 Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program
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Evidence of fulfillment of social protection measures For USMID and non-USMID projects i.e. URF, SFG and PHC, evidence of fulfillment of social protection measures were available on file.
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ii) Summary of Opinions Table 3: Trend of Opinions over the FYs 7, Type of Entity/Audit = Municipal Councils and Cities. 7, Un-qualified = 34. 7, Qualified = 2. 7, Adverse = 0. 7, Disclaimer = 0. Total, Type of Entity/Audit = . Total, Un-qualified = 563. Total, Qualified = 15. Total, Adverse = 1. Total, Disclaimer = 0
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(i) Comparison of unit project item costs as per Engineers estimates Table 20: 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 = 25000. Roofing sheet...
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS floating restaurant has stalled. = . 7, SECTOR AND ENTITY. = Opinion Unqualified. 7, SUMMARY OF KEY FINDINGS. = ·. 7, SUMMARY OF KEY FINDINGS.restaurant. It was however, noted that the construction of the second and third floors of the floating restaurant has stalled...
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Auditor's Remark Response noted but the certificate of completion lacks an attached snag list and thus lacks sufficient information.
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Auditor's Remark issued at project completion Management Response, Cause = issued at project completion Management Response. issued at project completion Management Response, Implication = issued at project completion Management Response. issued at project completion Management Response, Recommendation = issued at proj...
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(a) Status of physical progress of the works on Construction of seed secondary schools and Upgrade of Health Centre II to III Audit inspection and review of project implementation documentation for a sample of 27 seed secondary schools and 28 Upgrade of Health Centres II to III projects revealed the status of the proje...
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3.2 Engineering/Public Works Audits I undertook and completed seven (07) Engineering /Public Works audits during the period of reporting. Of these, three (03) were special audits whose reports were issued to the requestors. The table below provides a summary of the engineering audits undertaken; ...
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9) 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 during certification. I noted inconsistencies in some of the qu...
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Weighted Score 25.0 out of 30 Funding Modality, Highest disparities in the Municipality = Engineer's Estimates. Funding Modality, Highest disparities in the Municipality = Contract Rates Unit Cost/Sqm. Funding Modality, Highest disparities in the Municipality = . USMID, Highest disparities in the Municipality = 1.2 tim...
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3.2.2 Area of Improvement There was delays in completion of UgiFT projects
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Recommendation Late release of. 1 2, 5 = . 1 2, 6 = . , 1 = Integrated transport infrastruct ure and services. , 2 = . , 3 = in wage and supplementary for pension and gratuity.. , 4 = funds hence causing inability to process the payments and implement the projects in a timely manner
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3.1.6 Assessment of Effectiveness 1, Finding.Item = Environment & Social Management Plan (ESMP). 1, Cause.Status = Approved by the Engineer on 30 th November 2021. 1, Implication Recommendation.Remarks (validity) = Till the end of the project. 1, Remarks (validity) = . 2, Finding.Item = ESIA for the quarry. 2, Cause.St...
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5.0 Audit of infrastructure projects during the financial year 2018-2019 implemented by Ministries Departments and Agencies During the financial year I under took an audit of projects implemented in the following MDAs as shown in the table below; Table 27: Showing Summary of Engineering Audits undertaken
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(i) Percentage of quality progress reports = N/A. challenges and recommendations. (ii) Presence of minutes of site meetings It is a good project management practice to hold regular site meetings at least on a monthly basis to discuss issues pertaining to project execution and progress., Implication = OK. challenges and...
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(ii) Comparison of unit project item costs as per works contracts Table 13: Comparison of contractor's rates across Cities/Municipalities Roofing sheets G 28, Unit = M 2. Roofing sheets G 28, Contracto r's rate (F) (UGX) = Not Availed. Roofing sheets G 28, Lowest rate within the cluster (Fm) UGX = 17,740. Roofing sheet...
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Recommendation vii) During the physical inspection of the USMID funded projects, I observed defects on 21 projects. The defects included; broken walkway slabs, non-functional street lights, damaged stone pitching, segregation in asphalt concrete, bleeding, missing drainage covers, missing guard rail bolts. The...
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(a) Comparison of unit project item costs as per Engineers estimates The project scored 4.61 out of 5.00 , The Engineer's rates for two items (i.e. precast concrete class 30 barrier kerbs and CRR for road base) were higher than the lowest in the cluster.
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8) Quality Control of Works An evaluation of quality control procedures identified omissions in material testing and approvals for two of the three railway projects: Table 71: Quality Control Omissions
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Summary of Auditor General's findings and recommendations of previous audit report and actions taken by Ministry of Works and Transport (MOWT) Table 78: Recommendations of the 2015 audit Mandate and Regulatory Framework for the construction industry, Audit recommendation = Mandate and Regulatory Framework for the const...
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3.1.6 Assessment of Effectiveness = . , Cause = 36.7. , Implication = 25. , Recommendation = Passed. , = U- Drain Sides. , = . , Cause = 33.2. , Implication = 25. , Recommendation = Passed. , = . , = U- Drain Sides. , Cause = 28.6. , Implication = 25. , Recommendation = Passed. Concrete compressive Schmidt Hammer, ...
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3.1.4 Assessment of Economy The score for economy was 25.10 out of 30 as detailed below:
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4.2.2.1 Functionality and defects identified on the project I inspected the partially done project to assess the functionality of the different aspects of the infrastructure works and noted the following; 1, Functional area = Upgrade of Simupondo Health Centre II to III. 1, Defects identified = Lack o...
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h. Quality of Works and Materials I checked the quality of the concrete members and/or picked samples of construction materials from all the fifteen project sites and subjected these to laboratory tests. I noted failures of some of the concrete elements and parameters for some of the sampled materials fro...
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(viii) Presence of Defects Liability Certificate 73 Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program Reviewing the project management file revealed that, 1 = due to Lack of relevant project The Acco...
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Conclusion Owing to the challenges faced by the Municipal Councils during the delivery of USMIDAF Urban infrastructure as highlighted in this report, audit observed that these challenges notable improvements have been noted in planning, cost control enforcement of internal controls for certification, s...
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h) Quantity verification Table 40: Showing Overpayments on the project for construction of staff houses in selected health facilities 1, District = Amudat and Moroto. 1, Amount Overpaid (USD) = 11,408. 38. 2, District = Kotido. 2, Amount Overpaid (USD) = 32,430. 53. 3, District = Napak. 3, Amount Overpaid (USD) = 28,0...
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Management Response We agree with this finding, measurement sheets were in the procurement file during the time of audit. Please find attached measurement 54 Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF)...
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3.1.6 Assessment of Effectiveness below;.Reference.Reference.Reference = Average. Average, Implication.shown in the table below;.Field checks/ measurements Carriage U drain.width (m).Nelson Mandela Road = Average. Average, Implication.shown in the table below;.Field checks/ measurements Carriage U drain.cross section (...
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c) 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, prepara...
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c) Review of Contract Supervision and Monitoring 86 N/A OK OK Expected latest payment date Date of Payment Delays in payment Remarks Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS During the audit, I established that the Mission operated with a draft mission charter that guided the Mission activities during the year under review and that there was no strategic plan for the Mission. The continued implementation of activities in the absence of an...
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(ii) Comparison of unit project item costs as per works contracts Table 21: Comparison of contractor's rates across Cities/Municipalities Roofing sheets G 28, Unit = M 2. Roofing sheets G 28, Contract or's rate (F) (UGX) = . Roofing sheets G 28, Lowest rate within the cluster (Fm) UGX = 17,740. Roofing sheets G 28, Max...
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Ultra sound Machine The ultra sound Machine is Idle Source: Audit inspections
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g. Quality Control of Works Failure to undertake tests on materials used can lead to the use of substandard materials thereby compromising the quality of works I advised the Accounting Officer to always ensure that materials used are tested, results reviewed and approved prior to their incorporation into the works
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Management Response We concur with the findings, Gulu City cluster lacks quality local materials it has to be ferried from far distances in order to achieve quality Eg Pader, Pakwach, Adjumani etc. This has often affected the cost of local materials in the entity compared to others.
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h) Quantity verification Sample items of executed works were measured at Kotido, Napak, Amudat, Abim and Moroto Health facilities in the presence of the District Health Officers (DHOs) and compared with certified quantities in interim payment certificates for which payment was made. It was noted that there ...
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10) Conformance of Works to Specifications and Drawings A review and physical measurement of selected work items revealed that some items on two of the three projects did not meet the required specifications as detailed below; Table 73: Observed Non-Conformances
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10) Conformance of Works to Specifications and Drawings Works that fail to meet specifications compromise the durability and functionality of railway infrastructure.
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Management Response We concur with the findings, Gulu City cluster lacks quality local materials it has to be ferried from far distances in order to achieve quality Eg Pader, Pakwach, Adjumani etc. This has often affected the cost of local materials in the entity compared to others.
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OVERALL AUDIT CONCLUSION The assessment of economy, efficiency and effectiveness with which urban infrastructure was delivered by Gulu City Council in the Financial Year 2020/2021 yielded a weighted score of 87.9%.
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3.3.4 Assessment of Economy The score on economy was 9.35 out of 30.0 as detailed below:
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b. Non-adherence of Projects with appraisal Guidelines S/N, 1 = Document Missing/Not prepared. S/N, 2 = Criteria (Development Committee Guidelines) stages of the project cycle.. S/N, 3 = Audit remarks identified to measure performance of the project against the work planned to be. 3., 1 = Project Pr...
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1.3.2 Summary of Opinions Table 2: Summary of Opinions Table 3: Trend of Opinions for the last three years 0. Municipal Councils, Type of Opinions.Disclaimer = 0. Municipal Councils, Total. = 41. TOTAL, Audited. = TOTAL. TOTAL, Type of Opinions.Unqualified = TOTAL. TOTAL, Type of Opinions.Qualified = 420. TOTAL, Type o...
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i) Physical Inspection of Works During the physical inspection of works, 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 are summarized below: Table 29: Showing fi...
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Unqualified. 7, SUMMARY OF KEY FINDINGS = . 7, SUMMARY OF KEY FINDINGS = Watering infrastructure (valley tanks) contractor did not have the minimum equipment on site contrary to what was approved during evaluation. This has slowed down the progress of the constructio...
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f) Cumulative achievement of project targets I further assessed the cumulative achievement of a sample of project activities against the cumulative targets for the current year in 22 of the 31.
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4.5.1.1 Inspections Physical inspections carried out on 06 October, 2023 on the single road rehabilitated/upgraded revealed that works were done to completion as shown in the table below. Road details, 1 = Planned works. Road details, 2 = Photographic. Road details, 3 = evidence. Road details, 4 = Inspection. , 1 = . ,...
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3.5.5 Assessment of Efficiency The score on efficiency was 20.0 out of 35 as detailed below; Finding a) Assessment of progress of works against time (i) Assessment of physical progress lag basing on initial work Programme A programme of works was not available on the project management file. However, SCC 26 stated that...
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3.3.5 Assessment of Efficiency 190%. Auditor also noted that there was no detailed work program prepared. The auditor could not therefore determine the physical, Implication = . 2021 indicated no physical progress and some works like installing of door stoppers and fixing door covers were still pending at a time elapse...
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4.3 ENGINEERING/PUBLIC WORKS AUDITS Table 40: Table showing Engineering /Public Works audits during the period of 1, Engineering/Public Works Audits = Value for Money Audit/Assessment on Selected Urban Infrastructure Projects Implemented by the Uganda Support to Municipal Infrastructure Deve...
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iii) Comparison of unit cost per square meter of works The project scored 6.04 out of 15.00 . The project's unit cost per square meter was 2.48 times the lowest in the Northern Region cluster.
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1.3.1 General Performance Public Private Partnerships, 20 = 1. Public Private Partnerships, 20 = 1. Public Private Partnerships, 0 = 0. Public Private Partnerships, 20 = 1. Engineering Audits*, 20 = 16. Engineering Audits*, 20 = 16. Engineering Audits*, 0 = 1. Engineering Audits*, 20 = 15. IT Audits, 20 = 6. IT Aud...
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