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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS Local Economic Growth Support Project (UG- 1024) (LEGS), Human capital development = Public Sector Transformation. Local Economic Growth Support Project (UG- 1024) (LEGS), Unqualified = Unqualified. Local Economic Growth Support Proj...
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92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS loss written off in line with PFMA.. 7, SECTOR AND.ENTITY = Opinion Unqualified. 7, SUMMARY OF KEY FINDINGS.· · = ·. 7, SUMMARY OF KEY FINDINGS.The embassy paid UGX.81,583,745 in respect of educational allowances direct to its officials instead of their respective edu...
da85b28a-655a-4b70-8186-9bd589fbd6c1
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS expenditure worth UGX.4.23Bn was fully quantified while 2 outputs with a total of 2 activities and expenditure worth UGX.0.05Bn were not quantified. I further noted that for th...
7a25b3d8-5b2b-4fb5-8ded-181b3ac27856
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Authority (NPA). 10, 2 = . 10, 3 = At the time of the audit, the Authority had not undertaken an evaluation of the extent to which the objectives of the strategic plan 2015/16-20...
cd6fa552-47be-4534-87be-d98df43a5a46
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS , 1 = . , 2 = fully implemented. Five (5) outputs with seventy-three (73) activities worth UGX.3.746Bn were partially implemented. Out of the seventy-three (73) activities, the Hospital fully implemented fifty-three (55) activitie...
63a8c797-0134-4f27-9488-bf8c411e649e
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS supported with ledgers in the stores to track delivery and utilization of the accountable inventories procured.. 16, Hospital. = Kiruddu National Referral Hospital.. 16, review, and U...
e3ea4640-6f20-4251-b425-ebf7ee8abe8f
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS In addition, of the outstanding UGX 11,656,131,129; UGX 9,773,326,309 (83.8%) was beyond 60 days. Delay to settle trade creditor's results in reputation damage to the Author...
a0d2a40c-16fa-4745-877d-1c49e2c00143
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS UGX 13.503Bn during the year under review. Only 12.205Bn was collected, representing a performance of 90% of the target.. , 1 = . , 2 =  LDC budgeted to receive UGX.28.16Bn ou...
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92
2.3 Unqualified Opinions  Under budgeting for domestic arrears UGX. 12.1 bn. , 1 = . , 2 =  Mischarge of expenditure UGX.0.039bn. , 1 = . , 2 = Delays in verifying and consolidating compensation claims for. , 1 = . , 2 =  Cooperative Unions 160 32., 1 = Great Lakes Trade project. 32., 2 = towards achieving NDP11 ...
2f0206a6-6337-4370-aec5-1365753e2592
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS had not been finalised at the year end and the funds were returned to the consolidated.fund. = shortfall of UGX.5.534Bn, which is 23.5% of the budget I further noted from the analysis...
3852f7bb-e249-4b55-8fc6-0ed8b3ce673e
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS were supposed to be. , 1 = Opinion Unqualified. , 2 = the implemented, 4 (14%) were fully implemented, 12 (41%) were partially implemented, 11 (38%) were not impleme...
8d99fdb4-b83b-4bc4-aa71-dcbbfa6d97ea
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Ineligible expenditure from the IDA Project Funds totaling UGX. 68,678,560. = UGX.15.19Bn were not insufficiently quantified to enable measurement of performance. Further...
1910ae8d-0fd4-49ff-8688-33f8ceb93e6e
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  Although UAC did not budget to collect NTR during the year under review UGX.40,180,000 was collected as NTR. . 45., 1 = Opinion Unqualified. 45., 2 = I reviewed the imp...
959f8dc2-8cc5-4fc9-a900-04c7d7d718d2
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS recovering claims and loss of public assets from, private and public institutions and as a result UGX.18.84bn remained un recovered.. , 1 = I noted that ODPP has an approved organ...
d3ed3e4b-290f-4f22-b093-75095f26bfc9
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , and spent on activities such as advances, transport and per diems which are not small incidental expenditures contrary to Instruction 17.22 of the Treasury Instructions 2017.. The E...
e4beb6b0-5488-4c5c-837d-f511ee173bd2
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Further, of the 6 quantified outputs/activities assessed, 3 outputs/activities representing 50% were fully implemented, 1 output/activity representing 17% was partially implemented, while 2 outputs/activities representing 33% were not implemented at all. The Commiss...
f72d64af-8012-4f51-bd62-7797e6cb639f
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS contrary to Paragraph 58 of the Budget Execution Circular for 2019/20.. , = . , = . , useful life. = The entity submitted performance reports for Q1, and Q4 after the deadlin...
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92
1.2 Utilisation of warrants Out of the total warrants of UGX.313.67Bn received during the financial year, UGX.303.11Bn was spent by the entity resulting in an unspent balance of UGX.13.56Bn representing an absorption level of 95.7%. The unspent funds were swept back to the consolidated fund as re...
33f769ea-178b-4855-aba9-43b2703fb5ba
92
ANNEXURE II: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS      Expenditures worth supporting documents  The Hospital had stock outs of Essential medicines for supportive treatment of Covid-19 during the year with an average stock out period of more than a month. Several drugs that expired du...
5d1dad65-08d8-4b8b-9fbc-9889d6f380e4
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS  UCDA had a budget of UGX.64.940Bn, out of which UGX.39.321Bn was warranted, resulting in a shortfall of UGX.25.619Bn. Out of UGX.39.321Bn warranted, only UGX.37.67Bn was spent resulting in an unspent balance of UGX.1.65Bn ...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS was spent by the entity resulting in an unspent balance of UGX.0.1Bn (representing an absorption level of 99.5%). As a result, I assessed the implementation of eight
3562212a-0e71-4741-aaf5-454a935e3fae
92
Annexure 1: Summary of Entity Findings for MDAs and Projects The Ministry amended the original contract for the procurement of assorted medical equipment for UPDF National Referral Hospital without the necessary approvals. In addition, a variation request of UGX.29.67Bn was awarded to the contractor wi...
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92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS I reviewed the 19 outputs with a total budget of UGX.34,549,244,997 implemented by the entity. , SECTOR AND = Prosecutions (ODPP) Opinion. , SUMMARY OF KEY FINDINGS = . , SUMMARY OF KEY FINDINGS = implemented; 6 output/activity representing 60% was partially implement...
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Annexure 1: Summary of Entity Findings for MDAs and Projects noted that the Store had developed cracks on both the roof and the wall while the laboratory had insufficient space to accommodate other equipment such as the fridge that was procured which was procured was still being kept in the stores. I und...
8c6e04af-6d21-49b4-af25-917bc924a3f2
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Domestic arrears increased from UGX.1.72Bn in the previous year to UGX.2.875Bn in the year under review, an increase of 67%. The arrears remained unsettled at the close of...
e101f74e-8d2d-45c4-aef5-d7ae90ac2581
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS Development. Jinja Hospital, 2 = Unqualified. Jinja Hospital, 3 = I observed the following;  The Hospital collected UGX.0.424Bn (48%) out of the budgeted amount of UGX.0.886Bn, resulting in under collection of UGX.0.461Bn that denied...
3e3db1c1-5656-4249-9dc0-e13f8ebee361
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Opinion Unqualified , 1 = other hand, the company incurred expenses that were beyond the planned costs and its actual revenue. For example; the company spent US$29,22...
c5d27e84-bac0-4e4c-9685-219ff79ebe31
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  Out of 3,284 PAPs under Kole-Gulu-Nebbi -Arua Transmission Line Corridor, only 2,021 (61.5%) had been compensated, leaving a total of 1,263 PAPs outstanding. Furtherm...
c4aac86a-f47d-4a55-b88f-ff1c94655584
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS measurement of performance while 6 outputs were partially quantified.. , 1 = . , 2 = UGX.137,508,916 was irregularly diverted from the activities on which it was budgeted and s...
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92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Further, of the 19 quantified outputs/activities assessed, 5 outputs/activities representing 26.3% were fully implemented; 11 output/activity representing 57.9% was partially implemented while 3 output/activity representing 15.8% was not implemented at all.. , SECTOR ...
81f1e7c6-af65-4044-9f10-522a1749a6d9
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS established that the Minister provided authorisations to nineteen (19) Public Institutions to borrow funds from financial institutions totalling to UGX.60.042Bn, but there wa...
54edf8c0-0ef0-484f-8bf7-7e07861094d8
92
Annexure 1: Summary of Entity Findings for MDAs and Projects , 1 = . , 2 = . , 3 = the financial year. Over the years, the sub-programme has experienced persistent underfunding. Whereas the sub-programme had a cumulative budget of UGX.505.3Bn in the last five (5) years, the total funding availed was ...
33f7131f-bb46-4c90-a3f1-ced8bf23fd05
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS  Out of 32 approved positions, only 21 positions (65%) were filled leaving 11 (35%) vacant positions. = representing an 80% performance.  Out of 41 employees on NLGRB February 2023 salary payroll, a total of 30 (73%) employees of NLGRB who a...
adbb33b8-edd9-44c3-a5fa-fe74637a2508
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 5, = Competitiveness and Enterprise Development Project (CEDP) Component 2-5 IDA Credit Agreement CR 52690-UG PROJECT ID P130471. 2020/21. 5, the Authority.. The Author...
6f6b9bd3-77d6-4042-8fa4-7a51db6f0358
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS to the respective beneficiary institutions representing underperformance of 15.4%.. 18, SECTOR AND = Justice, Law & Order Sector Project. 18, SUMMARY OF KEY FINDINGS = ·. 18, SUMMARY OF KEY FINDINGS = The Sector remained with an unspent balance of UGX. 27,371,501,905 ...
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92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS 41,715,587,701 and realized UGX.43,685,419,937 representing 105% performance. Analysis of power schedules for distribution companies (mini grids) revealed a number of outages and the associated energy and revenue losses by the Licensees. Total revenue ...
3ea83730-a568-4f85-9c17-c525784b74e8
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS National Animal Genetic Resource Centre and Data Bank (NAGRC&DB), = Agro-industrialization. National Animal Genetic Resource Centre and Data Bank (NAGRC&DB),  Out of 995 approved positions, a total of 812 positions were filled lea...
35721231-dac5-4583-9dd8-b51cdd2d6e3d
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS FY2019/20 despite having accumulated outstanding bills of UGX.19,383,222,812 in the previous financial year FY2018/19.. Opinion Unqualified,  = . Opinion Unqualified, I ...
33e65f91-35a5-4614-b3ad-c08589f150e5
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS National Council for Older Persons (NCOP), = Human Capital Development. National Council for Older Persons (NCOP), = Unqualified. National Council for Older Persons (NCOP),  The Council had a wage requirement of UGX.11,875,602,...
663127f9-1746-4a80-8a61-e824f35bb1be
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS prepare and submit annual monitoring plans to = The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and sub...
235ea7ab-86e1-4073-913a-997922583140
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Funds worth UGX 27,160,098,065 had not been collected by the close of the financial year. Of = There was a shortfall in releases amounting to UGX 43,500,000 representing an under release of 58% of the budget.. 11, SECTOR AND = Unqualified. 11, SUMMARY OF KEY FINDINGS ...
35decb04-8926-48da-af6c-b8a4c854f107
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Unqualified. , SUMMARY OF KEY FINDINGS = ·. , SUMMARY OF KEY FINDINGS = I sampled 48 out-puts worth UGX. 46.625bn representing 26% of the total budget and noted that 9 (19%) of the total outputs were not quantified to enable measurement of performance.
fef73368-be9e-4c17-ba1a-4a3b9c8980f4
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS The University procured 5 vehicles in the last three years at a cost of 1.24Bn without clearance from Ministry of Public Service. Further, shortcomings. , 1 = . , 2 = the...
da07f1f2-1275-4909-9ae0-49bf74e7963b
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS Local Government Finance, = Development plan implementation. Local Government Finance, = Unqualified. Local Government Finance, project activities may not get implemented by the end of the extended implementation date of 1 st...
b407b1c5-df5a-46b8-8a03-a54aaf81f703
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS = Ministry of Health risks suffering a financial loss of USD 387,723.69 relating to advance payment made to M/S Zhonghao Overseas Construction Engineering Co. Ltd if the contractor does not renew the contract which expired on 19th December 2017.. , SECTOR AND ENTITY ...
9f111b03-2488-42b0-bc44-d67b374ff73d
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Over the last four years, the UPF fleet size has grown by 56.2% to 2,190 while the fuel budget has reduced by 56.1%. Over the same period the vehicle maintenance budget has reduced by = UHRC budgeted to collect revenue of UGX.54,760,000 however, only UGX.5,750...
cd96120b-2e6e-4a54-b80e-dfaf1df68c24
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS scholarships were utilised while 248 scholarships were not taken up.. , SECTOR AND = . , SUMMARY OF KEY FINDINGS = ·. , SUMMARY OF KEY FINDINGS = Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staf...
c811b58b-598b-4936-a28b-2a87da21cef7
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Unqualified. 22., 2 =  The entity collected only UGX.250,911,619 out of the budgeted NTR of UGX.3.188 Bn during the year under review, resulting in a shortfall of UGX.2,93...
0f4a9fb3-b1f3-48c6-b19b-a87aee5d041b
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS on their personal files that their acting appointments were renewed or extended by the Health Service Commission.. 11, SECTOR AND = . 11, SUMMARY OF KEY FINDINGS Funds worth UGX 27,160,098,065 had not been collected by the close of the financial year. Of = ·. 11, SUMM...
c12e7a7c-f98b-44fc-a862-b3cdbdecfb22
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 2. 2020/21, 1 = National Housing and Construction. 2. 2020/21, 2 = I noted that the Company included a gain on fair valuation of investment property underta...
614e4c55-3429-4b4a-a198-02efbff92fee
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS , SECTOR AND = ENTITY. , SUMMARY OF KEY FINDINGS = ·. , SUMMARY OF KEY FINDINGS = I observed that only UGX.136,884,544 (3.2%) was provided for domestic arrears for the FYR:2018/19 despite the accumulated bills of UGX.4,279,801,852 that remained un-paid in t...
ab0d88bc-8635-4b7a-a22c-a3cc9fd7853b
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS receipts for the financial year of UGX.104.9Bn, only UGX.103.9Bn was spent by the entity resulting in an unspent balance of UGX.1.0Bn representing an absorption level of 99%.. , ...
f5a59e9d-0f67-434e-9065-054793f41781
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = Strategic Towns Supply and. , 2 = during the financial year 2020/21. Water Sanitation  the amount received, UGX.18.88 Bn was spent during the representing an absorp...
3d56430b-91e6-4e9d-a3c2-f6520a6dddfb
92
3.1 Unqualified Opinions  Lack of Certificates of compliance. =  Contracts above estimated prices - UGX.694,476,276. 113., HEALTH SECTOR = National Drugs Authority. 113.,  Advances to Individual Personal Accounts-UGX.675,081,912.  Lack of Certificates of compliance. =  Shortfall in Revenue - UGX.2,362,404,483. ...
efd3b50d-046f-40b6-8949-cf51366146ee
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 =  I noted weaknesses regarding the reporting and performance evaluation on the implementation of NDP III i.e. failure by LGs to produce the annual performance reports...
b0e67688-ce06-4411-8fbb-61a34aa7d01a
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS (91%) was spent out of the total receipts of UGX.4,414,000,000, resulting in an unabsorbed balance of UGX.385,000,000.. Opinion Unqualified, 1 =  A review of the ...
b4a4f7b6-198e-4590-8589-922d8350fe67
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Management budgeted to receive UGX 33,336,258,498 as revenue from. , 1 = service charges. However, a total of UGX 44,873,380,000 was received which was over the b...
bbc0f70c-83ad-4991-823f-90ec4a7b09a7
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS which would result into revenue of UGX.1,927,690,934.This implies that the company was failing to generate revenue amounting to UGX.1,455,988,459 annually. = I noted that U...
3692057f-3474-431d-9b75-c296e0e696b2
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Paragraphs 19 and 20 of the Public Service Standing Orders, 2010.. The Embassy spent Egyptian pounds.255,613 (equivalent to UGX.57,640,732) on refunds for medical expenses to its ...
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Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn (UGX) = 12,408,582. , Activities not implemented = Conduct 10 capacity building trainings working with UCRA on National Coffee law at tertiary level.. , Amount not Warranted (UGX) = 9,960,000. , Activities no...
51447846-4f64-44e2-a713-7f66f580bfa0
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS appointment of project staff, and the failure to settle outstanding liabilities incurred under the project.. , SECTOR AND ENTITY = Opinion Unqualified. , SUMMARY OF KEY FINDINGS = ·. , SUMMARY OF KEY FINDINGS = NIRA has a significant backlog of over 600,000 applicati...
2bca46e5-2913-4138-9110-8019c2f68204
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS I noted cases where the reported level of performance was inconsistent with the results of my verification. I noted that the entity procured 5 vehicles in the last three years at...
be4165b0-a73b-4359-9d7c-dab10ddfc520
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Unqualified. ,  A total of UGX.16,238,499,100 was paid by the ministry during the year = representing an absorption level of 79%. This resulted into a balance...
8c6b197d-7a38-4de2-a040-054bd727b9d7
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = . , 2 =  I examined three (3) strategic objectives of UEPB, and I noted that two (2) objectives representing 66% had been fully achieved, while (1) objectives rep...
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92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS outputs/activities representing 65% were fully implemented; 13 output/activity representing 27% was partially implemented while 4 output/activity representing 8% was not implemented at all.. 13, SECTOR AND = Opinion Unqualified. 13, SUMMARY OF KEY FINDINGS = ·...
e3694c8d-f68e-405a-be7c-2d123d1900f1
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 =  . , 2 = year under review, and UGX. 719,423,137 was realized, representing a performance of 46.9% of the target. Out of the total warrants of UGX.18.8Bn receive...
10bbb636-d5d7-4310-88f8-e4bbe4906472
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS but only UGX. 100,000,000 (11%) was allocated by Government, leading to funding gap of UGX.758,920,011. = Out of a sample of fourteen (14) outputs with a total of thirty fiv...
22325a97-4eb8-408a-82cf-afd7b0000974
92
Annexure 1: Summary of Entity Findings for MDAs and Projects , 1 = Economic Support Project (LEGS) under. , 2 = UGX.6.80Bn resulting in under release of UGX.0.1Bn. viii) The Ministry provided funds to the newly created administrative units for construction of administration blocks without uniform approved s...
3fddd51d-9da7-4eea-a039-72bd3f3cef6d
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Unqualified, 1 =  The entity had outstanding arrears to the tune of UGX.1.31Bn which was an increment of 4.5% from the prior year arrears balance of UGX.1.25Bn. Opinion U...
d94ce408-0489-4e96-940b-0f5b0b60c2df
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS Training and Advisory Centre, = Unqualified. Management Training and Advisory Centre,  A total of 190 staff were recruited on contract basis without funds in approved estimates and without obtaining clearance from MoPS.  the school had ...
c3140a7b-7cd1-42df-a685-d652618d8a5e
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS to 53394 years. UGX. 19,762,167 had been deducted from these employees.. , 1 =  UCLA/UBA deducted UGX.20,972,029 from 12 staff without approval of the Accounting Officer...
b33e4dee-e771-45a7-a788-bc770790c35c
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = Enterprise Development Project (CEDP) Component 1 Land Administration IDA. , 2 = . , 3 = review, the Project spent only UGX.58.4 billion, resulting into under a...
c930a7c4-41f1-45d4-8be4-5a95fb10af36
92
ANNEXURE II: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS approved budget such as; Failure to Quantify outputs; delayed submission of performance reports; under absorption of funds worth UGX 2,361,255,255 that were eventually swept back to consolidated fund account at end ...
4b921bd4-371b-41f6-98cb-2325b79f946c
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS position revealed that it. 19, 1 = . 19, 2 = Outstanding receivables. A review of the University's outstanding receivables had increased from UGX.956,642,541 in the prev...
a151eac6-202d-48ab-be65-e382abb4f2bd
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 2019/20. 28.,  The Embassy spent UGX.145,667,183 on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standin...
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92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS to = Physical inspections revealed harmful gold mining practices by artisanal miners in the districts of. , SECTOR AND = ENTITY. , SUMMARY OF KEY FINDINGS Domestic arrears decreased by 24% from UGX.24,695,568,448 in the previous year to = ·. , SUMMARY OF KEY...
1a11375a-2f8f-4104-833d-39db91347672
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Notably, Management failed to undertake one of the quarterly stakeholder review meetings. I noted that the project did not utilise grant funds totalling to ...
ce24127f-955e-4c03-a752-6d5fdf87bad5
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS titles for its land both in Entebbe and at head. , 1 = . , 2 = . , 3 = Several procurements to the tune of UGX.1.834Bn were not executed as of 30th June 2021. This was at...
d654ef72-04df-40c2-969d-09e37b3c041b
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS = . , were granted. =  I sampled forty-one (41) outputs with a total of one hundred and ninety- seven (197) activities and expenditure of UGX.37.7Bn for assessment and noted that fifty-...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 2020/21,  The Mission planned to receive UGX.3.712Bn out of which UGX.3.562 was warranted resulting in a shortfall of UGX.150M that represents 4% of the approved budget. T...
b73e59f9-99cd-4373-83fd-8bdf55747cd3
92
Annexure 1: Summary of Entity Findings for MDAs and Projects v) Out of the twenty-eight (28) activities, eleven (11) activities were fully implemented, fourteen (14) activities were partially implemented, two (2) activities were not implemented, and one (1) activity could not be assessed as it lacked performance...
ae9f95c3-e94a-4faf-99fa-9fc1990b201c
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS UGX.150M that represents 4% of the approved budget. The unwarranted funds were meant for Presentation of credentials to Cambodia, Laos-PDR and Myanmar and Commercial diplom...
8ade8c15-0ac6-4b2f-8ccd-1f2be976e783
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS  A total of 284 sites and monuments have been documented by the Ministry, but not yet gazetted as part of the national heritage. I observed the following;. Water and Environment, 1 = Human Capital Development Natural Resources, Environmen...
ddac2a8b-7dd7-4717-8140-99d62bd971ed
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS five (5) activities (29%) remained. , 1 = Opinion Unqualified. , 2 = Assessment of achievement of services from implemented outputs revealed that although the Livestock marke...
c89f6478-22d7-4d39-9e8d-42afd07fad3a
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS targets/goals, only one (1) target had been fully achieved while four (4) were not achieved despite receiving over 90% of its annual budgets for the five (5) years.. Op...
c8d464c1-3911-48e5-b587-63bd14ad7da7
92
3.1 Unqualified Opinions  Non-compliance with the revenue collection process for NTR. 97., 1 = National Agricultural Research. 97., 2 =  Budget shortfall of UGX.2,038,103,779. , 1 = Organization - NARO. , 2 = . , 1 = . , 2 = Unimplemented budget activities. , 1 = . , 2 = Arrears - UGX.630,364,872. , 1 = . , 2 =  Fa...
7f2dc109-434b-4635-85df-bb539e1e124f
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS 8,857,994,346 were delivered outside the agreed upon delivery dates. = I noted that out of the 6 quantified outputs/activities assessed, 1 output/activity representing 17% was fully implemented; 1 output/activity representing 17% was partially implemented while the le...
29f3482a-3e78-45fa-9e89-6ee5a87d77b1
92
ANNEXURE II: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS 04, = Kaboong DLG. 04, Ugx. 224,945,899. The trial balance also indicate a figure of Ugx.1,194,065  I noted Statement of Cash Flow indicates a total amount from operating, investing and financing activities as Ugx.1...
f7fa4781-a151-4ac6-9f51-b8b1ce26679c
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS GENDER AND SOCIAL, makes dispute resolution difficult in case it arises. In addition, I noted that 50 of the 95 incubatees reviewed had expired MoUs at the time of reportin...
c9efe780-6534-4742-9393-ac290064cd7f
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS NAGRIC & DB has an approved staff structure of 175 positions but only 86 (49%) positions are. , SECTOR AND ENTITY = . , SUMMARY OF KEY FINDINGS = ·. , SUMMARY OF KEY FINDINGS = · filled leaving 90 (51%) vacant.. 3, SECTOR AND ENTITY = National Agricultural Research ...
fe363778-6fac-4d99-9f19-59f5e8d77b2e
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS , SECTOR AND = ENTITY. , SUMMARY OF KEY FINDINGS Funds worth UGX 27,160,098,065 had not been collected by the close of the financial year. Of = ·. , SUMMARY OF KEY FINDINGS Funds worth UGX 27,160,098,065 had not been collected by the close of the financial year. Of = ...
03c54c7d-3e0a-42f3-a2b9-fdef7d905090
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS However, no land agreements/titles were availed for audit verification.. 3, SECTOR AND = Water & Sanitation Development Facility - South West Branch (WSDF - SWB) -. 3, SUMMARY OF KEY FINDINGS Out of the 16 quantified outputs/activities assessed, 7 outputs/activiti...
9fbd5f3a-7f8e-4738-8a33-aa1222723772
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS It was noted that the Institute irregularly accumulated domestic arrears worth. , SECTOR AND = Opinion Unqualified. , SUMMARY OF KEY FINDINGS The Accounting Officer did not make sufficient budget provisions towards the settlement of = ·. , SUMMARY O...
4b6126b3-816e-46ec-bc3b-55ac3238098c
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = without evidence of approval of these multi-year commitments by the Parliament. This was contrary to Section 23(1) of the PFMA 2015. Planned procurements worth UGX.25.1Bn...
968c558b-9fa5-46be-95e7-b447661379eb
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Five (5) years have elapsed without an investor/operator being identified to take over Kilembe Mines operations, following the termination of the Tibet Hima Concession Agre...
9845d450-1547-455f-9036-6ef75c3c0781
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS URA does not seek information from a number of Government agencies yet it would be vital for = ·. , SUMMARY OF KEY FINDINGS URA does not seek information from a number of Government agencies yet it would be vital for = A review of the refunds portfolio indicated that U...
4b55768c-38d0-4642-98c5-16c9290e1812
92
Annexure 1: Summary of Entity Findings for MDAs and Projects The deductions amounting to UGX.316.9Mn made from 24 staff. , = Human Capital Development. , = . , NCDP members b) Facilitation and coordination of different office activities 5 outputs with 27 activities worth UGX. 0.86Bn were assessed and the ...
3171e41b-83c2-47d3-a3b9-96454e8db7f2
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 1. Moroto RRH, HEALTH SECTOR =  I noted that the entity did not have a strategic plan that had been approved by NPA.. Opinion Unqualified, HEALTH SECTOR =  I reviewed the...
d51a2bb2-fb67-4559-89bc-2c805e71aabb
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 21.,  = Amnesty Commission . 21., process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, secu...
03a6af3f-d3bf-40d9-989c-6eaa4db4e58c
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS rates, receipt of drugs with short shelf life or placement of orders that do not match the usage patterns.. , 1 = . , 2 = I noted that 55 new recruits were not cleared b...
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