cluster_labels
int64
0
99
chunks
stringlengths
7
4.26k
point_ids
stringlengths
36
36
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS receipts for the financial year of UGX.30.3 Bn a sum of UGX.28.9 Bn was spent by the entity resulting in an unspent balance of UGX.1.4Bn representing an abs...
9b709ff1-8a16-43d7-9722-0e1e6dd15f58
92
Annexure 1: Summary of Entity Findings for MDAs and Projects Butabika National Referral Mental, 1 = Human Capital Development. Butabika National Referral Mental, 2 = . Butabika National Referral Mental, 3 = utilised. Out of a total of 09 outputs with 110 activities worth UGX.35.161Bn assessed, three ...
85e46da9-d2c3-44ef-a9c3-af39be349b4d
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS I reviewed the statement of cash flows and noted figures in several account areas totalling to UGX.11Bn that were inconsistent with the statement of financial performance a...
99604b71-5a77-4234-b787-694ebd7e6276
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS 9, SECTOR AND ENTITY. = Ministry of Health. 9, SUMMARY OF KEY FINDINGS.monitoring of the implementation of the Commission's decisions, Failure to attract staff in key positions. = ·. 9, SUMMARY OF KEY FINDINGS.monitoring of the implementation of the Commission's decis...
f916e3ba-c22d-4ea5-907c-975a346cb38c
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = sample of ten (10) outputs with a total of forty two (42) activities and expenditure of UGX.356.85Bn and noted that two (2) outputs with a total of seven (7) activities and...
7fab78e1-6838-4795-a84a-8faad3f2ae70
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS was collected, representing a 28% under performance. Out of the approved budget of UGX.17.23Bn, UGX.16.82Bn was warranted resulting in a shortfall of UGX.0.41Bn (2%). Out of the total warrants of UGX.16.82Bn the entity utilized UGX....
cceb5ad8-0851-41d5-b4ca-bd3888b49f03
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS National Enterprise Corporation Luwero Industries Ltd, = Governance and Security. National Enterprise Corporation Luwero Industries Ltd, = Unqualified. National Enterprise Corporation Luwero Industries Ltd,  NEC UZIMA LTD has ...
ba0705dc-c13a-4360-95bf-43178f48c74d
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 27. MAK Holdings., 1 =  Included in payables of UGX 846,382,405 as shown in the statement of financial position and under note 18 to the accounts are long outstanding arre...
2e8a6635-fd0d-48ec-972e-0e058bf93a89
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  I noted that whereas the University received funds amounting to UGX.33.66bn to cater for wage from the Central. 22., 1 = Government, the University did not receive the cor...
251c9dd5-7642-4f6c-b8f9-3287fcb46fa7
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS (URMCHSIP) Opinion Unqualified. , SUMMARY OF KEY FINDINGS = . , SUMMARY OF KEY FINDINGS = for which schemes of service has not yet been developed. · I noted that a total of USD 31,627,057.95 was available for spending during the year. However, by close of the year ...
9cd1b40a-4361-4da9-965e-4b5a2e112fa6
92
2.3 Unqualified Opinions , 1 = . , 2 =  Under absorption of funds meant for Construction of a new. , 1 = . , 2 = office block and staff parking UGX.6.962bn. , 1 = . , 2 =  Underfunding of subventions UGX.12.1Bn. , 1 = . , 2 =  Domestic arrears of UGX.193.113bn. , 1 = . , 2 =  Irregularities in the implementa...
08ebaa4c-2a3a-40cf-8856-e2207c782c2a
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Unqualified. , 2 = . , 3 = I noted that the entity had outstanding commitments to a tune of UGX. 1,121,289,592 as at 30th June 2022.. , 1 = Opinion Unqualified. , 2 = . ,...
2571ff4b-a5df-4385-a008-f885de8f82ba
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS (57.5%) were filled, hence a staffing gap of 31 positions (42.5%) which includes key positions such as one Director and eight (8) manager positions. This limits the Authori...
f5e37445-6fac-4629-a931-c6ecd46a9b71
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS (2) activities remained unimplemented. = Out of the receipts of UGX.8,306,181,223 from the consolidated fund, UGX.7,818,929,021 was spent implying absorption rate of 94%. U...
18ee1fa1-9333-4095-8e29-493acf5a5a05
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS I sampled 50 that were fully quantified outputs under the Ministry with a total of eighty-two (82) activities worth UGX.42.81Bn, and noted that: Seven (7) outputs wit...
051d7257-0ecc-4022-986e-aab2a00d4c7c
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 24.55Bn was spent on recurrent expenditure and UGX.2.25Bn on capital expenditure, resulting into an unspent balance of UGX.0.9Bn, representing absorption level of 97%.. 1, 1 = Op...
0faa6021-cacc-4613-afd7-455d4e0e07c9
92
Annexure 1: Summary of Entity Findings for MDAs and Projects 5 Exchange rate used is USD/UGX: 3734
657c8d57-d524-4cc8-b405-4988f5976a6b
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  The Directorate procured an e-visa and permit management system during the financial year. I observed a number of contract conditions, including final user accept...
538856d6-1a6f-4a06-8945-47fcf3b728b4
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Out of the 16 quantified outputs/activities assessed, 7 outputs/activities representing 43.75% = ·. , SUMMARY OF KEY FINDINGS Out of the 16 quantified outputs/activities assessed, 7 outputs/activities representing 43.75% = The Ministry on behalf of the REDD+ project si...
acb4c22e-3a01-4aea-b35f-62f105b08854
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS UPL reported payables indicated that the Company had a payroll liability amounting to UGX.3.23Bn as at 30th June 2023 which had not been paid out to its staff. It was observed that the Court of Appeal delivered a Judgement against U...
efadebc9-82a6-4980-8baf-19344fa975bf
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS = 2019/20. ,  = . , the previous quarter(s). The Mission had total collections including balance brought forward from previous year of UGX.1,606,177,645 out of which UGX.706,072,607 h...
0b19429a-77c9-497a-805f-7f27020d637a
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 21., 1 = Soroti University. Opinion . 21., 2 = I noted that the university budgeted to collect UGX. 0.88Bn as NTR for the financial year 2021/2022, however only UGX.0.43...
8cefd8b5-e7ca-47a6-99a6-c3b9d5a6885c
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , their contract obligations. In the financial year 2019/2020, DGAL procured digital forensic tools for use to recover data on mobile phones at an estimated cost of USD.82,000 (equival...
495e577e-3492-4024-a081-902c14e1a38f
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = . , 2 = Out of the total receipts for the financial year of UGX. 17,570,129,321, UGX. 16,236,829,143 (92%) was spent by the entity resulting in an unspent balance of...
872c99a3-78b9-4d66-9bc6-83d13f16e4fd
92
Annexure 1: Summary of Entity Findings for MDAs and Projects June 2024, survey for voter turn-up, digitizing of election documents and acquisition of specialized printer equipment, system and materials. vii) The Commission had a shortfall of UGX.61.04Bn meant for conducting of women Council and admin...
4e78f66d-14b7-40cd-b5cc-b9f517e1b01a
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Ministry of Gender, Labour and Social Development (MoGLSD) 2020/21, 1 = Out of the approved budget of UGX. 153.01Bn, a sum of UGX.148.47Bn was warranted resulting into a sho...
5f2c5829-9352-4421-a40b-46e5bb41cf1e
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 2.0. The very high current ratio implies that the Corporation is not efficiently using its. , = . , meet future contingencies or investments in growth.  The return on ass...
e7b30861-e739-44d3-93e4-d70df94a33cb
92
Annexure 1: Summary of Entity Findings for MDAs and Projects The tuberculosis wards in the isolation centre were turned into = UGX.0.267Bn in the previous year. Out of the approved budget of UGX.16.262Bn, the total warrants for the year amounted to UGX.16.015Bn resulting in a shortfall of UGX.0.247...
1b2070a2-8458-4ed8-9cda-10c5583a9a85
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Unqualified. 16, SUMMARY OF KEY FINDINGS = ·. 16, SUMMARY OF KEY FINDINGS = Comparison of the budget with the actual expenditure incurred indicated that the entity violated the approved budget and overspent on various items to the tune of UGX.944,283,498. There was no...
e0e303fd-60d2-40b7-9a14-7786113f8f0e
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = . , 2 = property was encumbered, did not adhere to PPD guidelines and the objective of cutting on the high costs of renting that the Commission incurs was not me...
ae064d57-4152-4440-abc6-8d486e9fe92d
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Technology and Innovation. 2020/21 Opinion, 1 = President's Office effective July 2021. I however did not obtain evidence of a proper transition plan which has led to delayed ...
caa26131-f748-411a-9c17-015dc085e05c
92
Annexure 1: Summary of Entity Findings for MDAs and Projects , 1 = development. , 2 = Unqualified. , 3 = i) The University paid domestic arrears totalling UGX.0.30Bn during the year as disclosed in the cash flow statement without a budget. ii) Out of the approved budget of UGX.35.78, UGX.35.25Bn (98.5%) was ...
14be1105-1a0f-4559-91e7-1e96e16ccd93
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS , 1 = . , 2 =  Assessment of the implementation of ten (10) outputs with twenty-six (26) activities worth UGX. 2.769 bn indicated that Seven (9) outputs with twenty-five (25) activities and expenditure worth UGX.2.697 bn were fully i...
9acae95b-ab5f-4001-971d-beb88e3bdbba
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS  The project had an approved budget of UGX.69.5Bn for the financial year 2022/2023, out of which UGX.63.4Bn was available for spending, resulting in a Mines, 1 = Mineral Development. Mines, 2 =  There are outstanding payments to PAP...
07820b7a-2afb-438c-9ccb-aa3d83fbe974
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS , SECTOR AND = ENTITY. , SUMMARY OF KEY FINDINGS Out of the 16 quantified outputs/activities assessed, 7 outputs/activities representing 43.75% = · ·. , SUMMARY OF KEY FINDINGS Out of the 16 quantified outputs/activities assessed, 7 outputs/activities representing 43....
75d6f534-9f77-4f19-a626-679981367c32
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = Unqualified. , 2 = I noted power evacuation liability of UGX.15.29Bn, payable to UETCL. This was due to power losses attributed to absence of transmission lines to evacua...
22fcc412-f66f-4a95-ae37-b5411f7aca07
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS UGX.57,640,732) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service =  The Mission did not prepare ...
8c100aec-6075-40df-84aa-ead96be93ba7
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS All the two (2) outputs that were fully quantified were partially implemented.. , 1 = . , 2 = . , 3 = The beneficiary Municipalities have failed to put in place a market ...
1cf5f9d4-559f-44d4-bcfa-79b27d5644fb
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  The University did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, the University did not prepare and submit quarterly ...
de2327be-f3c8-416b-97e1-0a5deefa107d
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Unqualified. 1, SUMMARY OF KEY FINDINGS = ·. 1, SUMMARY OF KEY FINDINGS = Funds amounting to UGX.76,472,123 were irregularly diverted and spent on other activities without seeking the necessary approvals.. 1, SECTOR AND ENTITY = Opinion Unqualified. 1, SUM...
69666f23-9c10-4978-bc7c-ebad5bb4344a
92
2.3 Unqualified Opinions  . , 2 = Low absorption of funds UGX.30.14bn. , 1 = . , 2 = Unimplemented budgeted activities. 25., 1 = ATAAS (Grant) EU, WB. 25., 2 = and  Non-implementation of budgeted activities. , 1 = Danida - MAAIF . , 2 = Under absorption of funds 8.9bn. , 1 = . , 2 = Overall Performance as Pe...
979970ae-3b76-462e-9f9f-258b8fa7c987
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS spent resulting in unspent balance of UGX.65.241Bn (16%) which were swept back.  Eighty-six (86) activities worth UGX.72,792,143,424 were fully achieved.  Seventy-nine (79) activities worth UGX.809,558,027,251 were yet to be achieved.  Sixt...
026ca3e2-b752-484a-9433-6f5a2380c19c
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Unqualified, 1 = certificates of works, which the Accounting Officer had not yet approved by the close of the year under review.. Opinion Unqualified, 1 = The review of exp...
377e8005-5f9b-4418-8e7a-f4d297243fdc
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS intended effectiveness date.. , 1 = . , 2 = The entity incurred Nugatory expenditure -Interest on delayed payments worth UGX.94m. , 1 = . , 2 = The Authority managed to re...
0cbe0e14-998b-4728-aed3-581f7c54dfcd
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS Naguru National Referral Hospital, 1 = Human Capital Development. Naguru National Referral Hospital, 2 = Unqualified. Naguru National Referral Hospital, 3 =  Out of UGX.360,000,000 NTR that was budgeted to be collected during the year,...
6795839f-5b91-4f6a-bae6-eee8c1f3b360
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = . , 2 = movement log-books, and use of drivers without valid driver's permits.  Although UPF has court awards and compensation claims amounting to UGX.6.4Bn, the ...
dabbac97-3ba1-4376-aa52-5f80b50deb27
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS Transformative, 1 = Human Capital. Transformative, 2 = Contractors and UGX.7,294,564,136 due to Consultant remained outstanding. The amount includes UGX100,000,000 awarded as damages, which is wasteful.  Delayed payment of PAPs  UNRA has out...
6984e542-f23d-4cd8-9947-13732bc66e7d
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Unqualified, 2 = I assessed all the sampled 60 outputs with a total of 175 activities and actual expenditure of UGX.105.43Bn which were fully quantified by management. I observed...
34e2dcbf-5a30-420b-b8ab-fb9f178695a9
92
4.1 Over-utilization of the EMHS budget at NMS The review of the FY 2022/2023 Pharmaceutical Products Performance Report to the Hospital Director ref:NMS 12/6 dated 25 th July 2023 revealed that the hospital had a credit line worth UGX.2,500,000,000 for the year and a balance of UGX.1,011,761,333 brought forward from ...
a5be7b85-5fe8-481d-b900-b5e709caeb51
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Unqualified. , 2 = . , 3 = UGX.54.9Bn, out of which UGX.50.7Bn was released resulting to a shortfall of UGX.4.2Bn. In addition, out of the total receipts of UGX.50.7Bn, a total o...
60f38368-4d5b-4539-afd5-09543d25ef5f
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS out of which UGX.336,801,449 was available for spending resulting in a shortfall of UGX.3,180,508,291 representing 9.5% performance.  Out of the Forty one (41) activities sampled worth UGX.3,615,309,740, Twenty five (25) activitie...
0186632a-cc50-41e8-ab57-506939cf1626
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS , SECTOR AND = ENTITY. , SUMMARY OF KEY FINDINGS = · ·. , SUMMARY OF KEY FINDINGS = The university had an outstanding liability of UGX.1.056Bn which accrued during the financial year under review. The University had outstanding receivables totaling to UGX.213,124,187 ...
a4098a4a-6140-4481-83cc-48736b26c7ba
92
Annexure 1: Summary of Entity Findings for MDAs and Projects v) Several activities that had earlier been funded but not completed, did not receive disbursement in subsequent years for their completion. These included the IT systems meant to support entity operations, procurement of equipment and goods, ...
e768c88f-4da6-4464-96ec-54a2b2d10b4b
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS being submitted to UETCL. = I noted that UGX.27.641bn (USD.7.521million) (36.6%) was received from World Bank during the financial year against a budget of UGX.75.603bn resulting into Underperformance of UGX.49.413bn (63.4%). The low disbursement was attrib...
bcd6fa8e-6039-4223-ae39-4116aa4ed2f5
92
Annexure 1: Summary of Entity Findings for MDAs and Projects Community Access Road maintenance), was mischarged to other codes, contrary to Section 7.10.3 of the Treasury Instructions, 2017. ii) A total of UGX.6.14Bn spent by the Fund on field and support activities lacked the necessary support...
87fc981d-f3de-4cef-bd56-80c7e688ee66
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS I noted that the Project commencement date was delayed by more than seven (7) months i.e. 224 days and by the time of audit, the project was at 20% timeframe although ...
b28bf022-e987-4370-9259-fafea2394a0a
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS Out of the UGX.58 billion unallocated members' contributions as at 30th June 2023, UGX.32 billion of these relate to periods earlier than Financial Year (FY) 2021. These contributions have moved by UGX.4.3 billion from their position...
4e8d161d-83e0-4788-bd2d-72540ec832ea
92
ii) Non-tax revenue iii) iv), 1 = the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. Petroleum Fund The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be ...
38b80224-e1c8-4de9-8849-63d2cb944269
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS on the cause of the adjustment or the composition of this figure. , 1 = . , 2 = an unspent balance of UGX.4,193,961,930
67ae2a5d-e269-4071-ae91-dc30df6f438b
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS representing 25% was fully implemented while 3 outputs with a total of 7 activities representing 75% were partially implemented.. , SECTOR AND ENTITY = Opinion Unqualified. , SUMMARY OF...
186ce45f-69dc-4ebd-95d2-52ba01ac355f
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  Shortcomings were observed in the directorate's fleet management which included failure to fully utilise funds released for procurement of vehicles,. , 1 = . ,...
0857ef1b-f211-42ce-b52d-0349b06679b1
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS , SECTOR AND ENTITY. = HEALTH SECTOR. , SUMMARY OF KEY FINDINGS.mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee. = . 1, SECTOR AND ENTITY. = Mulago National Referral Hospital. 1, SUMMARY OF KEY FINDINGS.me...
55bdc5cd-8c48-412d-8129-98c8a588bd25
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  Failure by the Minister to put in place the maximum interest chargeable by the different money lenders contrary. , 1 = to the requirements of the Act. 29., 1 =  Failure t...
da4a089e-a72a-4038-b4eb-c60773951536
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = Opinion. , 2 = approved The project had a total available balance of USD 2,767,452.2, out of which USD 2,754,945.85 (99.5%) was spent leading to an unspent ba...
549f4a0e-596b-4d13-be0e-dfa20aef5d3f
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS A review of the Board of survey reports and the assets register revealed that 301 IT equipment had been used for. , ungazetted churches. domestic arrears totalling UGX.4,51...
1f7d243e-8dc6-4baf-8bb5-4255025698e7
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Shortcomings were noted in the entity's fleet management, including; Failure to comply with the Vehicle Standardization Guidelines of Government; Non maintenance of vehicle lo...
09d65458-77ce-42d2-aba2-04b68f6e1f98
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  A review of the Board of survey reports for the period ending June 2021, and the assets register revealed that various assorted ICT Equipment exceeded the recommended use...
39b857ec-a759-40c8-9e49-9b1a49ac5985
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS ENTITY = National Enterprise Corporation (NEC) - Tractor Hire Scheme Limited. 6, SUMMARY OF KEY FINDINGS = · ·. 6, SUMMARY OF KEY FINDINGS = The scheme had 7 tractors out of which only 2 were functioning while the 5 tractors were grounded. Shortcomings were note...
3f88f0a4-00e0-4792-b51f-43d2b817021c
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS GoU and EXIM Bank of China for the upgrading and expansion of the Entebbe International Airport. These include: failure to open the Repayment Reserve Account; failure to bank revenue collections on Escrow accounts; failure to comply with the budgeting requirements for...
e6494bf8-13ab-4a94-87ab-3eba30eb1d35
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 8., = Water Supply and Sanitation Programme II (WSSP II). 8.,  Out of the total available funds for financial year of UGX.72.27 Bn UGX.72.23 Bn was spent resulting in an...
1411dc2a-07c0-432b-bac2-a2f4e832c346
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS (NAADS)., 1 = NAADS budgeted to collect NTR of UGX. 0.06Bn during the year however; UGX. 0.03Bn was collected, representing a performance of 50%. This was partly attributed...
34ab354b-8666-4569-9847-b7c9d44315bc
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS I noted weaknesse s in the utilisation of the Corporation's tractors which include; the tractors have remained parked for a long period of time hence losing value, the entity...
77bc1fea-141a-4cb1-97dd-0a6f58456a70
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS  Payments to contractors are made beyond 28 days hence leading to interest charges of UGX.3,468,660,901.  There was delayed World Bank clearances & approvals of proposed quarry sites & materials, delayed lifting of suspensions...
096f2cca-b043-4ab7-9921-34155be59511
92
3.5.4.1 GoU Revenue performance Source: OAG Analysis of MoFPED NTR estimates From the table above, I noted that Ministry of Health (MoH) and Ministry of Water and Environment (MoWE) significantly over performed, exceeding their revenue target. On the other hand, the Ministry of Works and Transport (MoWT) and Mo...
2d87a66c-3c47-4006-b8d4-c9dbfe65e378
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  I noted that out of the approved staffing level of 101, only 29 positions were filled (28%) leaving a staffing gap of. 17., 1 = National Building Review Board (NBRB) 2021...
2f67477d-9742-4422-b53f-674b30f21edd
92
ANNEXURE II: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS 18., = Opinion Unqualified. 18., to the NDP-III I noted that Rwampara District budgeted to collect UGX.0.392bn during the year under review. The entity collected UGX.0.379bn representing 96.68% performance. I noted that the entity bud...
b3c106db-084e-42fd-9af9-f5a2d5d08097
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 8., 1 = Judicial Service Commission (JSC) Opinion. 8., 2 =  Out of the total receipts for the financial year of UGX.11.429Bn, only UGX.10.788Bn was spent by the Judicial ...
a00d81d0-edd2-460b-9262-574e93abd4dd
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS 26,875,699,000 was collected representing performance of only 21.4% of the target.. , SECTOR AND = . , SUMMARY OF KEY FINDINGS = ·. , SUMMARY OF KEY FINDINGS = I established that there were no progress reports to support the performance achieved by the entity.. , SECTO...
cf227bda-4c02-4eb5-a438-22bdd34fe34c
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS Electricity Regulatory Authority (ERA), = Energy Development. Electricity Regulatory Authority (ERA), = Unqualified. Electricity Regulatory Authority (ERA),  Air conditioning and CCTV cameras have not been provided as per term...
80e187e6-2ee4-45bb-9dd5-d6abc9d149b9
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS ENTITY = Opinion Unqualified. 10, = ·. 10, SUMMARY OF KEY FINDINGS = I noted that funds to the tune of UGX.2,134,892,736 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking or obtaining the necessar...
36116068-0218-4588-b659-ff1c74c91151
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS and spent on other activities without seeking and obtaining the necessary approvals..Some Designated Agencies had not submitted accountability statements in respect of UGX.3...
a9b60782-b716-4bb1-ad19-4b2c7298f26b
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS quantified while 32 activities (74%) were not clearly quantified to enable assessment of performance while 15 outputs with a total of sixty five (65) activities ...
f66390d7-5fd6-4635-b861-5619c954e476
92
1.11 Review of Investment in M/s Dei-Biopharma Ltd - UGX.723.4Bn In April 2024, Parliament approved a supplementary budget of UGX.1.106Tn out of which UGX.578.4Bn was meant to support a private company, M/s Dei-Biopharma Ltd, to meet its debt obligations and operational requirements. This payment f...
c86dc348-00bd-4c21-9e9a-5fe0c00e4a6a
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS by the entity, representing an absorption level of 46%. This resulted into a balance of UGX.4,438,487,209 (54%) as unspent funds.. , = Opinion. , did not submit the required docum...
a7b22dc5-d1ac-4302-9c92-11ca326b7e74
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  The University did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, the University did not prepare and submit quarterly ...
f4804b5b-c0fd-4293-95bc-5ea33eb3483e
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Physical inspection of three (3) construction projects worth UGX.22Bn namely; Irrigation Scheme in Acomai, National Metrology Laboratory at UNBS and holding gr...
80d2df2b-7fd0-4321-8978-c61af2665b87
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Service =  AUD.28,722 (equivalent to UGX.72,956,752) out of which AUD.19,148 (equivalent to UGX.48,637,835) representing 2/3 of the amount should have been recovered ...
5f918c5f-c3c9-4688-8ae0-f54b4c36c9f9
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS worth UGX.4.06Bn were not quantified to enable measurement of performance. Furthermore, of the 33 quantified activities worth UGX.118.57Bn assessed; 6 activitie...
4b66c27b-d07b-404b-ba0e-7c0ac7f7ade0
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS implemented while 5 outputs/activities representing 26% were partially implemented.. , SECTOR AND = . , SUMMARY OF KEY FINDINGS = ·. , SUMMARY OF KEY FINDINGS = I noted accumulation of Receivables to the tune of UGX.7,540,876,110 as at 30th June 2019.. , SECTOR AND = . ...
06f59635-73e5-40e9-9842-39fa5555f46d
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  I noted that out of the approved staff structure of thirty five (35) positions, no position was substantively filled. The Board had only three.(3) staff on secondment and t...
65d368ad-707e-4338-8534-091994c03f72
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS ENTITY = Integrity (DEI) Opinion Unqualified. 9, = ·. 9, SUMMARY OF KEY FINDINGS = It was observed that although the Directorate holds a huge mandate of national importance, it is devoid of the financial ability and the human capital to handle the mandate. As a resu...
6b7cee03-76c5-4976-8372-ac73a648d49e
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Arrears totalling to UGX.17.465Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. Shortcomings were observed i...
94cb49f8-6aec-476b-a453-71faae72e7aa
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS been outstanding since FY 2010/11. Under the circumstances, the entity runs a risk of litigation that could result in a financial loss in the form of penalties. Contrary t...
0ce66bd9-4ea7-4702-a2ac-4be5b15824e5
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS for capital expenditure, Emyooga grant and other recurrent expenditures, UGX.146.85Bn was realized and UGX.125.65Bn was spent, leaving UGX.21. 2Bn unspent which...
ee540f5d-56b4-44ce-8263-703091b02263
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS EUR.43,541.63 (equivalent to UGX.181,969,420) was paid from the Mission's imprest account to cater for official activities but EUR.15,851 (equivalent to UGX.66,244,024) was...
6d33a17f-3124-46a1-ab90-d67abd9f89d1
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Out of the approved staff structure of 880 positions 293 positions have been. 3 Butabika National Mental Referral Hospital, 1 = . 3 Butabika National Mental Referral Hospita...
4223f06b-7e0d-4e42-970f-647a9acd83bc
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS The fixed assets register maintained by the entity was not in the format = Performance reports for Q1, Q2 and Q3 were submitted after the deadline given for submission. The Mi...
f11082a6-8176-4284-b760-1d9034bf3e88
92
Annexure 1: Summary of Entity Findings for MDAs and Projects , 1 = . , 2 = . , 3 = payment of retention amounting to UGX.1.88Bn. vii) The Ministry procured goods and services at prices significantly different from those given by the market assessment reports. viii) The Q4 cumulative performance report d...
7816fcbc-111c-4bc5-8835-3af9aaa058f2
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Out of the total warrants of UGX 58.11Bn received during the financial year, UGX. 57.90bn was spent by the entity resulting in an unspent balance of UGX 0.21Bn, rep...
650b3005-9005-4db6-8c17-a9f7abf0491e
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS , SECTOR AND = ENTITY. , SUMMARY OF KEY FINDINGS out of an estimated one million workplaces in the country only three thousand one hundred fifty- = ·. , SUMMARY OF KEY FINDINGS out of an estimated one million workplaces in the country only three thousand one hundred f...
103fae94-1166-4a44-b0b0-553da10fb50b