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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , = . , were granted. =  I noted a decline in performance for activities planned under Civil Registration; the number of churches registered declined by 38.8%. Simil...
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92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Institute Kigumba. 28, SUMMARY OF KEY FINDINGS = ·. 28, SUMMARY OF KEY FINDINGS = I observed slow implementation of a contract for construction of selected infrastructure at the Institute. I noted absence of an internal audit function at the institute.. 28, SECTOR AND...
fdda4826-5b96-43ad-a8a5-03fee561b984
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 2020/21 , UGX.16.743Bn. = The Beareau was unable to activate the use of the Digital Tracking System (DTS) to enforce conformity to standards of selected items and claim th...
9b4cf29d-dc3b-4ed3-a83f-7d3e0407d25e
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = . , 2 =  . , 1 = . , 2 = The commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular ...
9a642368-9d83-4e2a-8abb-47bdeef316e4
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 2019/20. 14, 2 = . 14, 3 = Out of the planned 8 strategic targets/goals in the Mission charter, six (6) outputs/targets had been fully achieved while two (2) were partially ac...
8df27bcb-2880-47ec-8cfd-4e0e309e8bed
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 26., = Atomic Energy Council. 26.,  The company had a total outstanding statutory obligation of UGX.310,173,160 attributed to URA and NSSF. The    I noted that the Co...
b91de9bf-7970-44a6-8ad7-dc01a9d45ac7
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS = Equal Opportunities Commission (EOC). 5, During the three (3) financial years; 2017/18-2019/20, the Ministry budgeted UGX.7,459,701,100 for acquisition of vehicles from gov...
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92
Annexure 1: Summary of Entity Findings for MDAs and Projects I undertook a special audit of the pension payroll, and a separate report was issued. = The Ministry had an outstanding arrears balance of UGX.22.43Bn at the close of the FY 2023/2024. I further noted that the Ministry provided for UG...
8029639b-677f-42f3-86fb-e3c4f25625fc
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = . , 2 =  Although the Hospital has an official bed capacity of 550, I noted that the bed occupancy rate was 150% and that the Hospital was handling over 1,000 in-pat...
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS and lack of a c lient's charter.. 8, SECTOR AND ENTITY. = . 8, SUMMARY OF KEY FINDINGS.· = ·. 8, SUMMARY OF KEY FINDINGS.I noted that 'call off orders' and supplier delivery notes for Medical supplies amounting to UGX. 8,857,994,346 were delivered outside the agreed u...
538ad083-e9ea-47ed-b7a9-22bd31bd3ba3
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 29., 1 = Water and Sewerage  the expected trade loss of UGX.8.47Bn as required under IFRS 9.. National Corporation (NWSC) 2021, 1 = The financial statements under Note...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS A review of the management of IT investments revealed inadequacies including; failure to seek clearance from NITA(U) on acquisitions, non-integration of IT systems and appl...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 =  A review of the University expenditure vouchers revealed that payments relating to the previous year totaling to UGX.2,663,779,707 were neither disclosed/ verif...
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Annexure 1: Summary of Entity Findings for MDAs and Projects 2024, 4 = PIBID has an asset base net worth of UGX.57.88Bn which is yet to be valued. The Company made a net loss of UGX.1.1Bn which continues to stifle the Company's operations. The Company has not fully operationalised the flour mill processin...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS The continued failure to appropriate funds in accordance with the formula provided in the PFMA, 2015 (as = Audit noted that as regards the management of Boar...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS in the financial year under review. The grant was not enough to finance the entities planned activities.. 10., 1 = Opinion Unqualified. 10., 2 = I further noted the GOU gra...
1f674773-fb68-45ec-8e15-0f77bcc16115
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS were fully implemented. One (1) output with three (3) activities worth UGX.3.98 were partially implemented. Out of the three (3) activities, the entity fully implemented tw...
1e3a52c6-8f4b-483b-aabe-961fd48e2513
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS , SECTOR AND ENTITY = Company Ltd. (UEGCL). , SUMMARY OF KEY FINDINGS = I noted that out of the UGX.886,836,000 relating to withholding tax recoverable only UGX 784,106,945 was supported with withholding tax credit certificates hence leaving a balance of...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS  The reported recovered amounts could not be reconciled and traced to the local governments/ youth groups.  UGX. 71,014,761,431 recovered over the years from the two programs (YLP & UWEP) had not been revolved to other Groups in the distric...
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2.3 Unqualified Opinions . , 1 = . , 2 =  Untitled Land  Staffing Gaps (1569 positions 36% vacant) Unclear status of Sponsored staff /55 failed to complete. , 1 = . , 2 = for between 14 -60 days after completion of activity). , 1 = Education And Research For. , 2 = Lack of Budgetary Control Mechanism. 70.,...
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2.3 Unqualified Opinions  Non-implementation of budgeted activities  Failure to hold Project Steering committee meetings  Non-implementation of budgeted activities. 29., 1 = USAKSS. 29., 2 = . , 1 = TOURISM SECTOR. , 2 = . 30., 1 = Ministry of Tourism, wildlife and antiquities. 30., 2 =  Budget shortfall UGX...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS  Out of the total warrants/revenue of UGX.3.128Bn availed/received during the year, UGX.2.359Bn was utilized resulting in un-utilized funds of UGX.0.769Bn representing 75.41% utilization.  I sampled five (05) activities with a total ...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Hospital. 2020/21 Opinion Qualified, while the balance of three (3) activities (33.3%) were not clearly quantified to enable the assessment of performance. Two (2) ...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 1, 1 = Ministry of Works and Transport (MoWT) . 1, 2 = I noted that the entity had prepared a strategic plan. However, this had not been approved by NPA at the end of the year under r...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Unqualified, 1 = of. Unqualified, 2 = UGX.4.169Bn and observed that 2 outputs with a total of 6 activities and expenditure worth UGX.0.95Bn were fully quantified, 1 output with a total ...
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92
Annexure 1: Summary of Entity Findings for MDAs and Projects The Corporation disclosed a contingent liability of UGX.66,939,118 for only one case out of 10 cases resulting into incomplete disclosure of the Corporations' exposure in-respect to contingent liabilities. NMS had approved budget of U...
24342976-c880-41f1-a8c9-4ce12f32a65b
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = works or supplies made by the different payees. The Embassy had planned to refurbish the official residence and UGX.300,000,000 was released by the Ministry of Finance P...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS UGX.2.64Bn and observed that 2 outputs of the 5 outputs with a total of 2 activities and expenditure worth UGX.0.06Bn were not quantified. I further observed that 1 output out ...
9c35cd88-cc25-445f-b5d8-7b252c20fecf
92
Appendix I (a): Activities that were partially or not implemented as a result of the unwarranted UGX.25.6Bn (UGX) = 6,936,000. , Activities not implemented = Pay rental income tax and VAT to URA. , Amount not Warranted (UGX) = 250,000,000. , Activities not implemented = Provision of transaction advisory services on...
8bf0a617-4835-44fe-b842-548f0c94c0f0
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = . , 2 = UGX.18.97Bn, which Parliament never appropriated.  I noted that out of the thirty-nine (39) outputs sampled for review, two (2) outputs (5%) were fully quantified, ...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS Ministry of Lands, Housing & Urban Development, = Natural Resources, Environment, Climate Change, Land and Water Sustainable Urbanisation and Housing. Ministry of Lands, Housing & Urban Development,  Out of the 53 activities, ...
c3600e90-d11b-46ac-ae18-214abb3557a2
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS financial year, UGX.9.01Bn was spent by the entity resulting in an unspent balance of UGX.0.3Bn representing an absorption level of 96.7%.. 19., = . 19.,    funds to th...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS National Building Review Board (NBRB), 1 = Infrastructure. National Building Review Board (NBRB), 2 = Unqualified  The Board had an approved budget of UGX.21.6Bn from the various programmes out of which UGX.13.199Bn was warranted resulting...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS  Five (5) outputs with 26 activities worth UGX.3.628Bn were partially implemented. Out of the 26 activities, the entity fully implemented 18 activities while eight (8) activities were partially implemented.  I observed that the JSC had 251 d...
fba9bd97-9efc-46a1-8ef7-8248e7964c05
92
Annexure 1: Summary of Entity Findings for MDAs and Projects = iv) Out of the NTR budget of UGX.7.271Bn, UGX.7.130Bn was collected Busitema University, = Human capital development. Busitema University, = Unqualified. Busitema University, The College had an approved GoU budget of UGX.1.472Bn out of which ...
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92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS not utilised/absorbed at the end of financial year. As a result a number of planned activities were not implemented, which included Procurement of a cyber ...
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92
Appendix 4: Details of other procurement Observations Bn = . 14 Moroto DLG, Irregular Initiation.No. = . 14 Moroto DLG, Irregular Initiation.Value (UGX) Bn = . 14 Moroto DLG, Failure to Carry out Market Assessments No.. = . 14 Moroto DLG, Failure to Carry out Market Assessments No..Value (UGX) Bn = . ...
9653adb3-5ec9-4631-92d7-93216f4e06aa
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , SECTOR AND = ENTITY AGRICULTURE SECTOR. , SUMMARY OF KEY FINDINGS = ENTITY AGRICULTURE SECTOR. 1, SECTOR AND = National Agriculture Advisory Services (NAADS). 1, SUMMARY OF...
bc63fb64-8be8-4168-802c-55ce9ad33ff9
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS 30, SECTOR AND ENTITY = Microfinance Support Centre. 30, SUMMARY OF KEY FINDINGS = The Company credit and risk manual is silent about the classification of the loans for purpose of impairment; the aging analysis extracted from the system and used in the c...
d8c642d7-ed7c-437c-a64b-5cc5ebbad540
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS recorded without sufficient details as required by the accountant General, lack of a fleet management policy and the budget for maintenance over the previous three years...
d032e809-267a-4510-8b60-1a07dd3d5f00
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management such as non-completion of Performance. , SECTOR AND = Mandela National. , SUMMARY OF KEY FINDINGS = ·. , SUMMARY O...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 2021, 1 = Out of the budgeted revenue of UGX.127.64Bn for the financial year 2020/2021, only UGX.73.03Bn (57.2%) was released, resulting in a shortfall of UGX.54.60Bn (42.8...
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92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS 2022/2023, out of which USD 7,442,563 was received representing a performance of 63.7%.  The progress of the transmission line construction (Lot B) was 92% as at year end, compared to the expected progress of 100%. Foundation construct...
e47d1bf6-3134-4a4b-a04d-418ce2ee22ea
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 =  Assets to the tune of AUD.25,060...
5a88e678-b4d3-4810-996f-62ad826f5439
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = . , 2 = I noted non-recognition of arrears of revenue from M/S Creation Limited amounting to UGX 1,600,000,000 as reported in the financial statements. Additionally, ...
24cc6c79-602f-407f-9c15-186b475570ba
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Furthermore, of the 38 quantified activities worth UGX.0.905Bn. 6, 1 = Opinion Unqualified. 6, 2 = . 6, 3 = assessed; 2 activities were fully implemented, one activ...
1b98a268-79f8-42a3-b4a8-4b996573cc76
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS 6th Street Industrial Area managed by Luwero Industries Ltd; a subsidiary of NEC and over UGX.200 million was spent on renovation of structures where the e-waste project w...
1f6271fb-2651-45a1-8553-d76b0b1e3c57
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 ...
19a761f1-188e-4f89-be66-692251c3ce4c
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS swell waters that broke the banks of river Nyamwamba.. , 1 = . , 2 =  . , 3 = I noted that the payables increased by 8% from UGX.902,364,489 at the end of FY...
2c0c2c6b-e81e-4a47-9380-d0257bbbe58d
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = Included in the payables amount of UGX.144,329,975,873 under Note 23 of the financial statement are outstanding payments of UGX.122,865,554,828 (85%) in relation to...
b9a0120c-507c-48bb-a3c5-e7482cac6eae
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS I noted that Mandela National stadium closed the financial year with a. 66, 1 = Opinion Unqualified. 66, 2 = . 66, 3 = I noted that the Company did not implement its Staffing...
526b463e-49cd-45c2-8907-aa490a91c16a
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Labour officers and the Court panellists and their role as quasi-judicial officers were not standardised.. of Government Analytical , 1 = I also noted delayed implementa...
bed624d8-412d-41f6-ac09-0dc415091d54
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  A total of five (05) IT systems/equipment worth UGX.297.68Mn were procured without obtaining clearance by NITA-U and one system was not being utilised. This is irregular ...
f7165704-9cf6-4f24-9479-8f6dc59cc5e0
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS budgeted for.. Opinion Unqualified, 1 = . Opinion Unqualified, 2 = The University planned to implement 10 outputs with 28 activities of which; 2 outputs with a total of 10 acti...
baad8978-ea85-4b5d-aba9-1115d8f78393
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Revenue shortfalls affect the implementation of planned activities. Furthermore, out of the warranted amount, the entity spent UGX.325.3Bn resulting into unspent b...
d72e2cc2-089d-43f9-bc2b-40354b83336b
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS , 1 = . , 2 =  A total of 11 employees were not paid salary amounting to UGX, 73,419,000 in the period under review leading to arrears.  Over-remittance of UGX, 6,469,904 and under-remittance of UGX, 490,515,474 of statutory deductions wer...
ddb62025-3470-46ce-bd54-98fa1fbd5b68
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS and failure to undertake medical tests and refresher courses by drivers. = Out of the total payables figure of UGX 2,588,529,670, UGX 1,868,626,267 (72.2%) related to statutory o...
9321dd94-122d-412f-8998-362049c89353
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  The embassy did not remit unutilised end-of-year balances amounting to UGX.31,649,399 to the Treasury for onward transfer to the Consolidated Fund.  The entity irregula...
ac32e0b8-8627-48df-bb7a-47263fb13778
92
ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Further, of the 39 quantified outputs/activities assessed, 36 outputs/activities representing 92% were fully implemented; 3 outputs/activities representing 8% were partially implemented.. , SECTOR AND ENTITY = Opinion Unqualified. , SUMMARY OF KEY FINDINGS = ·. , SUM...
b851f2e0-fdb1-4a7c-91c4-f979097b9802
92
3.2 Qualified Opinions COMPLIANCE MATTERS. = . , ENTITY.EDUCATION SECTOR = . , BASIS OF OPINION.EDUCATION SECTOR = . , KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS. = Outstanding amount from Umeme Ltd. , ENTITY.EDUCATION SECTOR = . , BASIS OF OPINION.EDUCATION SECTOR = assets. , KEY AUD...
51749d41-def0-4da2-8f7b-7f866f298642
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = Opinion Unqualified. , 2 =  . , 3 = I sampled three (3) outputs with a total of ten (10) activities and expenditure worth UGX.3.239Bn for assessment and noted that...
edac2aa9-5867-4ded-b19b-c70d19958a1c
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS During the financial year 2020/21, the collaborating institutions under the Tax Registration and Expansion Programme (TREP) registered only 167,211 taxpayers against a target of ...
540e0b3b-1944-4ce1-8a59-2ae42fdc6699
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS I noted from the review of financial statements that management did not disclose the outstanding balances as at 30th June 2019. Consequently, no provision was made to cater for do...
1a978ffd-bfa0-4485-936b-c791bc84cfbf
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS National Council of Sports (NCS), 1 = Human Capital Development. National Council of Sports (NCS), 2 = Unqualified  The Entity had outstanding invoices of UGX 114,661,375 that have remained uncleared for over a year.  NCS h...
4e4f7913-a02a-408d-9fc7-05e619d69e9b
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS beneficiaries that included; failure by the textile millers to make upfront investment of atleast 15%, lack of monitoring reports and low consumption of buffer stocks by spinners. = I noted that;  Out of the budgeted NTR of UGX.0.63Bn, ...
1ab0f651-8252-454b-9e89-8e34d32725ea
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS The audit of the licensing function revealed that: The Authority conducted irregular licensing without prescribed fees being paid, the entity failed to follow up licensees ...
3cbded83-a391-4b75-b1b2-76c688ac8d29
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS Ministry of Defence and Veteran Affairs (MODVA), = Governance and Security. Ministry of Defence and Veteran Affairs (MODVA), = Unqualified. Ministry of Defence and Veteran Affairs (MODVA), partially implemented, while nine...
51457da8-bd25-4750-8d68-55e80682f9c1
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS budget of UGX 42.12 billion, five (5) outputs with a total of fifteen (15) activities were fully quantified while one (1) output with a total of five (05) activities was not...
885ffe41-da15-44ee-94ef-5c50c0f8cc20
92
ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS non-traditional. 1., 1 = . 1., 2 = . 1., 3 = I noted that the DRDIP MIS was not yet integrated with other IT systems as required by the Project Implementation. 1., 1 = . 1....
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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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c) Delivery of Services from implemented activities I analyzed 86 activities worth UGX.146.99Bn in 29 MDAs to assess if there was adequate service delivery to the citizens from the activities that were implemented by the Accounting Officers during the year. I used five parameters namely; a) timelin...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS The supervision consultant had invoices No. 69 to No. 76 totalling USD 920,421.4. The individual consultants for the Social Development Specialist, Environmental Safeguards...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS the entity budgeted to collect NTR of UGX. 234,656,317 during the year under review. Out of this, only UGX. 142,441,055 was. 11., 1 = . 11., 2 = Out of the total warrants o...
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Annexure 1: Summary of Entity Findings for MDAs and Projects Microfinance Support Center Limited (MSCL), 1 = Private Sector Development. Microfinance Support Center Limited (MSCL), 2 = Unqualified. Microfinance Support Center Limited (MSCL), 3 = i) ii) iii) iv) v). Microfinance Support Center Limited (MSCL), 4...
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Key Audit Findings i) Although the targeted number of commuter passengers was set at 3,178,174 for the three-year period, the number of passengers transported was 837,528, resulting in a significant performance gap of 2,340,646, representing a 73.6% shortfall from the target. ii) I noted that whereas...
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Opinion Unqualified. , SUMMARY OF KEY FINDINGS The Authority failed to demarcate and zone land for tree planting for example; Mpive, Nonve, = · · ·. , SUMMARY OF KEY FINDINGS The Authority failed to demarcate and zone land for tree planting for example; Mpive, Nonve,...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Maintenance which is not in the established structure and is contrary to The Civil Aviation Regulations 2014, section 13. UACC is a statutory corporation that is sup...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS Private sector development. Public Procurement & Disposal of Public Assets (PPDA) Appeals Tribunal, 2 = Unqualified. Public Procurement & Disposal of Public Assets (PPDA) Appeals Tribunal, 3 =  I noted that Tribunal had an ...
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Most of the entities did not utilize the funds as planned. Consequently, UGX 3,993,652,934 remained unspent at the end of the financial year..  , 1 = .  , 2 = which is 7.9% of...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Under release of funds undermines service delivery since not all the planned outputs could be produced, given the available funds.. , = Opinion Unqualified. , budgetary p...
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS (equivalent to UGX.240,241,943) in respect of VAT remained outstanding and payable to the URA by the year end, and formed part of closing payables of UGX 85,905,154 as at the year end.. 13, SECTOR AND = Opinion Qualified. 13, SUMMARY OF KEY FINDINGS = ·. 13, SUMMARY...
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Annexure 1: Summary of Entity Findings for MDAs and Projects xiv) I undertook a special audit of the pension payroll covering a period from FY 2019/20 to 2023/24 of the ministry and issued a separate report. xv) I conducted an audit of the Treasury Memoranda on the Report of the Public Accounts Committee for ...
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ANNEXURE II: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS 07., = IBANDA DLG Opinion Unqualified. 07., Q2, Q3, Q4 after the deadline given for submission A total of 261.4km at an estimated cost of UGX.94,152,000 was planned to be undertaken, I noted that UGX.75,588,000 was received and ...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS  I noted that several Out puts in the Strategic plan are not included in the Annual work plan and vice versa. In. 15., According to the approved budget, the entity was supp...
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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. = nine (29) posi...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS  There were 199 cases of non-compliant fuel stations including repeat offenders, but there was no evidence of implementation of enforcement measures provided under the regulation.. Fuel and Quality Monitoring, 1 = Marking Petroleum Resourc...
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS unspent balance of UGX.41,133,906 representing an absorption level of 99.79%.. , SECTOR AND = . , SUMMARY OF KEY FINDINGS = ·. , SUMMARY OF KEY FINDINGS = I noted that funds amounting to UGX 35,735,999 were diverted.. , SECTOR AND = . , SUMMARY OF KEY FINDINGS ...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS  Out of 3,566 PAPs, 3,245 (91%) have been compensated with 73% completion of house construction. In addition, 94% of the Right of Way (RoW) has been acquired. Delay in compensation impair project completion. = I observed the following;  The ...
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Out of the 16 quantified outputs/activities assessed, 7 outputs/activities representing 43.75% = I observed that during the financial year (2018/2019), the project had approved budget of USD.1,849,700 from external funding and USD.804,054 from GOU, ...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS NTR collections amounting to UGX.2.61Bn representing 0.4% performance.. , = Opinion Unqualified. ,  The Embassy spent UGX.145,667,183 on refunds for medical expenses to its offi...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 =     . , 2 = Shortcomings were noted in the management of the Ministry Public Investment Plan (PIP) Projects in regard to compliance with the Development Co...
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Performance Agreements, Performance Appraisals not undertaken, Performance Improvement. 7, SECTOR AND ENTITY = National Youth Council (NYC). 7, SUMMARY OF KEY FINDINGS = ·. 7, SUMMARY OF KEY FINDINGS = Management did not make statutory remittances of both PAYE ...
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Annexure 1: Summary of Entity Findings for MDAs and Projects xv) OPM did not utilise UGX.1.957Bn which further affected implementation of planned activities. xvi) Out of the six (6) outputs with 31 activities worth UGX.1.9Bn assessed, three (3) outputs with 20 activities worth UGX.1.1Bn were fully ...
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS Agreements, performance plans and the performance improvement plans.. , SECTOR AND = . , SUMMARY OF KEY FINDINGS = · The current UNEB Act has clauses which financially constrain the board from holding of prescribed meetings due to the large membership of over fifty. An...
7aef121d-9974-462a-ba8e-2c1739e6690c
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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...
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Annexure 1: Summary of Entity Findings for MDAs and Projects National Drug Authority (NDA), = Human Capital Development. National Drug Authority (NDA), = Unqualified. National Drug Authority (NDA), The Bureau failure to develop standards for certain imported commodities due to understaffing. This could h...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS , 1 = . , 2 = of which UGX.6.65bn was warranted, resulting in a shortfall of UGX. 1.85bn representing 21% of the budget. I noted that the Institute spent all the funds...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS to UGX.31.045Bn resulting in un-utilised warrants of UGX. 2.259Bn representing an absorption level of 93.2%.  I assessed the implementation of a sample of twenty-two (22) o...
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS educational institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders 2010.. The Embassy spent USD.53,627 (equivalent to UGX.2...
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ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS Furthermore, the total of eight (8) activities and expenditure worth UGX.2.958Bn were partially implemented.  The mandate of the commission will lapse in May 2021, and ...
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