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4.4.5 Non delivery of irrigation equipment to farmers
Paragraph 4.1.3 sub-section (c) of the grant, budget and implementation GuidelinesMicro Scale Irrigation, 2020 requires that the approved farmer deposits the copayment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. Therefore, the farmer contribution is deposited on the respective LG General Fund Account. A special code is provided by the Accountant General in the LG budget on the request of MAAIF to ensure that the funds are earmarked for micro scale irrigation (this identifies the contribution as part of the LG revenue).
Review of the UGIFT grant quarter 4 report revealed that the District had a target of 254 farmers to express interest for micro scale irrigation. However, a total of 1318 farmers expressed interest giving an excess of 1064 farmers as shown in appendix 4.
A total of 134 farmers were approved and their supplier data reports were prepared last financial year. Procurement requests were submitted to procurement unit. The procurement unit advertised but no bid from the five prequalified companies was realised despite through engagements made. However, whereas the District seemed
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to have performed fairly in complementary activities like awareness raising, farmer registration and farmer visits/assessments, no supply and installation of irrigation was done to farmers by the time of audit but the procurement process was initiated with presentation of successful farmers in DTPC for approval.
However, review of the IFMS payment file revealed that UGX. 28,325,998 was paid to Magiwa Contractors Ltd on 27/06/2023 for supply and installation /design of Irrigation Demonstration sites. I noted that although the supply of irrigation equipment was done, they had not been installed on the demonstration sites by the end of financial year.
This curtailed service delivery.
The Accounting Officer stated that the irrigation systems were only delivered at the host institutions/demonstration sites but they were not in use because it was a rainy season and so no need at the time of irrigating farmers' fields.
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5.2.2 Areas of improvement
Paragraph 3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation 2020 states that the Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%)
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6.4 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Nwoya District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
Nwoya District received UGX. 1,573,647,654, out of UGX. 1,573,647,654 budgeted (100%) to implement the following activities.
1, Category = Capital Development (micro scale irrigation equipment). 1, Activity = Installation irrigation equipment. 1, Planned quantity = 92. 1, Actual quantity = 40. 2, Category = Complementary services. 2, Activity = Training of farmers. 2, Planned quantity = 750. 2, Actual quantity = 750. , Category = Total. , Activity = Total. , Planned quantity = . , Actual quantity =
I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Grant was done in accordance with the grant guidelines.
The following were my observations;
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4.4.1.2 Planning and Budget Performance 4.4.1.3 Planning
Capital Development (micro scale irrigation equipment), Threshold as per the guidelines (A) = . Capital Development (micro scale irrigation equipment), Actual percentage (budget) (B) = 1009. Capital Development (micro scale irrigation equipment), Approved budget (UGX) = 196,550,000. Capital Development (micro scale irrigation equipment), Variance (A-B) = 0%. Capital Development (micro scale irrigation equipment), Audit remark = Over allocation. Complementary services, Threshold as per the guidelines (A) = 25%. Complementary services, Actual percentage (budget) (B) = 09. Complementary services, Approved budget (UGX) = . Complementary services, Variance (A-B) = . Complementary services, Audit remark = Under Allocation. Total, Threshold as per the guidelines (A) = . Total, Actual percentage (budget) (B) = . Total, Approved budget (UGX) = 196,550,000. Total, Variance (A-B) = . Total, Audit remark =
Irregular budget allocations may affect the effective provision of Micro irrigation services as planned.
The Accounting Officer attributed the matter to PBS challenge that during budgeting it was lumping both components amounts to capital development budget line. However, this has been corrected in the current budget of 2023-2024.
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3.5.2.1 Planning and Budget Performance
Paragraph 3.1, 3.3.1 and 3.2.2 of the grant; budget and implementation GuidelinesMicro Scale Irrigation 2020 provides that;
The Micro Scale Irrigation Grant will fund two types of expenditure categories: capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%) .
The district cannot use the micro-scale irrigation capital development grant for procurement of office equipment or support tobacco farming and farming of illegal substances.
The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness of local leaders) and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers) 211102, 211103 and 227004 (farm visits) 224006 and 312202 (demonstrations) 221002 (farmer field schools) raising
I reviewed the planning procedures for the micro irrigation grant and observed the following;
I noted that the District allocated 36% to capital development instead of the required leading to under allocation by UGX.45,992,700 (399) while Complementary services were over allocated by UGX.45,992,700 (39%) as shown in the table below.
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3.13.1Budget allocation of programme expenditure by category
Paragraph 3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation states that the Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).
I noted, 8 LGs allocated 71% for capital development and 29% for complementary services contrary to the guidelines that require the allocation to be 75% and 25% respectively as shown in the table below and appendix 7 a.
Table 33: Budget allocation of programme expenditure by category
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Appendix 7 b: Slow implementation of the micro scale irrigation program
equip ment = 1. , Co0fu nded but didn't receiv e equip ment = 6. , Recei ved equip ment but did not co0fu nd = 0. 5, Entity name Total = . 5, % perform ance of the budget = . 5, Budget = . 5, Warrants/ Release = . 5, expenditure = 221,610,994. 5, Unspent = . 5, % total absor ption = 57%. 5, % absorp tion of irrigati on equip ment funds = 47%. 5, Farme rs who expre ssed intere st and passe d the selecti on criteri = . 5, Num ber of farm ers who co0f unde d = . 5, Numb er of farme rs who receiv ed equip ment = . 5, Co0fu nded but didn't receiv e equip ment = 0. 5, Recei ved equip ment but did not co0fu nd = 0. 6, Entity name Total = Butambala DLG. 6, % perform ance of the budget = 100%. 6, Budget = 387,484,208. 6, Warrants/ Release = 387,484,208. 6, expenditure = . 6, Unspent = 165,873,214. 6, % total absor ption = . 6, % absorp tion of irrigati on equip ment funds = . 6, Farme rs who expre ssed intere st and passe d the selecti on criteri = 180. 6, Num ber of farm ers who co0f unde d = 8. 6, Numb er of farme rs who receiv ed equip ment = 8. 6, Co0fu nded but didn't receiv e equip ment = . 6, Recei ved equip ment but did not co0fu nd = . 7, Entity name Total = Ibanda DLG. 7, % perform ance of the budget = 92% 100%. 7, Budget = 627,600,529. 7, Warrants/
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5.1 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT (DWSSCG)
The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
The District received UGX.770, 273,910 (100%), out of UGX.770, 273,910 budgeted. Furthermore, out of the UGX.770, 273,910 received, the District spent UGX.770, 273,910 (100%) on the implementation of the following planned activities;
1 2, Category = Rural Water and Sanitation Sub- Grant. 1 2, Activity = Construction of boreholes. 1 2, Planned quantity = 10. 1 2, Actual quantity = 10. 1 2, Category = Rural Water and Sanitation Sub- Grant. 1 2, Activity = Rehabilitation of boreholes. 1 2, Planned quantity = 11. 1 2, Actual quantity = 11. 1 2, Category = Rural Water and Sanitation Sub- Grant. 1 2, Activity = Protection of spring wells. 1 2, Planned quantity = 7. 1 2, Actual quantity = 7. 1 2, Category = (traditional. 1 2, Activity = Construction of VIP latrine. 1 2, Planned quantity = 1. 1 2, Actual quantity = 1. , Category = Piped Water Sub-Grant. , Activity = Construction of production well. , Planned quantity = 1. , Actual quantity = 1. , Category = (UgIFT component). , Activity = Construction of Nyamulima piped water system Phase 1. , Planned quantity = 1. , Actual quantity = 1. , Category = Piped Water Sub-Grant. , Activity = Rehabilitation and extension of Kikuube HCIV piped water. , Planned quantity = 1. , Actual quantity = 1
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District Rural Water Supply And Sanitation Conditional Grant (DWSSCG)
The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop; rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
The district received UGX.544,537,896 out of UGX.544,537,896 budgeted (100%). Out of the funds received UGX.342,563,840 (639) was on Rural Water and Sanitation Sub-Grant (traditional component) while UGX.201,974,056 (37%) on Piped Water Sub-Grant (UgIFT component) as shown in the table below. spent
1, Purpose = Rural Water and Sanitation Sub-Grant (traditional_component). 1, Budgeted amount (UGX) = 342,563,840. 1, Released amount (UGX) = 342,563,840. 1, Variance (UGX) = 0. 2, Purpose = Piped Water Sub-Grant (UgIFT. 2, Budgeted amount (UGX) = 201,974,056. 2, Released amount (UGX) = 201,974,056. 2, Variance (UGX) = . , Purpose = component) Total. , Budgeted amount (UGX) = 544,537,896. , Released amount (UGX) = 544,537,896. , Variance (UGX) = 0
Below is a breakdown of the planned and actual activities that were implemented the using grant.
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10.5.2.2.2Installation of Micro-Scale Irrigation Equipment in Demonstration site located in a swamp.
I conducted a physical inspection of the Micro-Scale Irrigation Demonstration site located at the Nyakoojo Lawrence farm and observed that the site is located in an already swampy area. Details are in the table below;
1., Name of beneficiar.y = Nyakoojo Lawrence. 1., Location.Parish and sub- = county Wagesa Kitoonya Buhanika Sub-County. 1., (Village,.Parish and sub- = Village,. 1., Photo. = . 1., Remarks. = a The Micro- Irrigation Equipment has been installed in swampy. , Name of beneficiar.y = . , Location.Parish and sub- = Parish,. , (Village,.Parish and sub- = Parish,. , Photo. = . , Remarks. = . , Name of beneficiar.y = . , Location.Parish and sub- = . , (Village,.Parish and sub- = . , Photo. = . , Remarks. = area thus. , Name of beneficiar.y = . , Location.Parish and sub- = . , (Village,.Parish and sub- = . , Photo. = . , Remarks. = defeating the purpose. , Name of beneficiar.y = . , Location.Parish and sub- = . , (Village,.Parish and sub- = . , Photo. = . , Remarks. = of. , Name of beneficiar.y = . , Location.Parish and sub- = . , (Village,.Parish and sub- = . , Photo. = . , Remarks. = irrigation. , Name of beneficiar.y = . , Location.Parish and sub- = . , (Village,.Parish and sub- = . , Photo. = . , Remarks. = equipment.
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4.4.2.3Inspection for service delivery projects implemented in FY 2022/23
I sampled 6 irrigation projects with a total expenditure of UGX.173,400,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. Refer to appendix 9 .
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3.5.3 Planning and Budget Performance
Capital Development (micro scale irrigation equipment (75%, Initial budget = 132,671,314. Capital Development (micro scale irrigation equipment (75%, Supplem entary budget = . Capital Development (micro scale irrigation equipment (75%, Revised budget = 53, 068,525. Capital Development (micro scale irrigation equipment (75%, % Allocation of the total budget = 30 %. Capital Development (micro scale irrigation equipment (75%, Variance (%) = (45%). Complementary services (25%, Initial budget = 44,223,771. Complementary services (25%, Supplem entary budget = . Complementary services (25%, Revised budget = 123,826,560. Complementary services (25%, % Allocation of the total budget = 70%. Complementary services (25%, Variance (%) = 45%. Total, Initial budget = . Total, Supplem entary budget = . Total, Revised budget = 117,930,034. Total, % Allocation of the total budget = 100 %. Total, Variance (%) =
This was attributed to failure to follow guidelines.
Failure to budget according to the set thresholds leads to wasteful expenditure on nonpriority activities which hinders achievement of intended program objectives.
The Accounting Officer explained that it was the first year of implementation of micro scale irrigation program under UGiFT for production in the district. The total budget visits, farmer identifications, farmer trainings and awareness creation and 25% was for capital development activities such as demonstrations under which the capital expenditure was as evidenced in the budget and guideline attached spend
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4.4 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Kaberamaido District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
The District received UGX.41,249,039, out of UGX.41,249,039 budgeted (%) to implement the following activities.
, Category = irrigation equipment). , Activity = Installation irrigation equipment. , = of. , Planned quantity = 1. , Actual quantity = 1. 2, Category = Complementary services. 2, Activity = Training_of_farmers. 2, = Training_of_farmers. 2, Planned quantity = 20. 2, Actual quantity = 20. 2, Category = Complementary services. 2, Activity = Setting up farms. 2, = demo. 2, Planned quantity = 1. 2, Actual quantity = 1
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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Appendix 5: Implementation of outputs
microscale irrigation equipment.55 farm visits conducted under micro scale = 354 political leaders sensitized on irrigation. , Number of farmers sensitized.Number of farmers who received microscale irrigation equipment.Number of farm visits conducted = Number of political leaders sensitized. , 2000.10.55 = 354. , Yes.Yes.Yes = Yes. , Yes.Yes.Yes = Yes. , Fully quantifi ed.Fully quantifi ed.Fully quantifi ed = Fully quantifi ed. , Fully quantifi ed.. = . , 1,015, 596,2 26.. = . , 1,427, 204,52 9.. = . , 1,227,2 04,529.. = . , 371,16 8,140..200 = . , 1634 366.10 0.-145 = 354 0. , Partially impleme ted.Fully nted.impleme Fully impleme nted = Fully impleme nted. , Partially implemet ed.. = . 06- NATUR AL RESOU RCES, ENVIRO NMENT, CLIMAT, 01- Institut ional Strengt hening and Coordi nation.. = Water Resour ces Manag ement. 06- NATUR AL RESOU RCES, ENVIRO NMENT, CLIMAT, 01060203- Enabled agricultural extension supervision system developed and operationalis ed.. = 06010105- Degraded water catchments protected and restored through implementati. 06- NATUR AL RESOU RCES, ENVIRO NMENT, CLIMAT, ion and Microsc ale Irrigatio n.. = Water develop ment grant (Piped water, and Rural. 06- NATUR AL RESOU RCES, ENVIRO NMENT, CLIMAT, 2000 farmers sensitized on micro scale irrigation.10 farmers received
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a) Inadequate mobilisation and training of farmers.
Paragraph 4.1.1 of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 states that farmer awareness raising will be based on a communication strategy and user-friendly communication materials to be developed and issued by MAAIF.
A review of the detailed program work plan noted that the district budgeted to spend a sum of UGX.70,955,000 out of UGX.98,275,000 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. Details in table below;
1, Description = Awareness of political leaders. 1, Budgeted Amount (UGX) = 14,740,000. 2, Description = Procurement monitoring and supervision of irrigation. 2, Budgeted Amount (UGX) = 26,000,000
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H 3, equipment installation = Awareness of farmers. H 3, = 39,303,000. o 4, equipment installation = Conducting farm visits. o 4, = 18,232,000. w 5, equipment installation = Demonstrations. w 5, = 0. e 6, equipment installation = Farmer field schools. e 6, = 0. v, equipment installation = Total. v, = 98,275,000
er, I noted that the outputs for complementary activities were inadequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also not prepared as required.
As a result, I was unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as required by the guidelines.
Failure to adhere to the budget negatively affects the delivery of services and contradicts the purpose of budgeting.
The Accounting Officer explained that the work plan had come from the MAAIF which was pre-determined.
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3.1 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT (DWSSCG)
The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
The District received UGX.374, 495,964, out of UGX.374, 495,964 budgeted (100%) for the financial year 2022/23. Out of the UGX.374, 495,964 received, the District spent UGX.374, 478,577 (100%). Below is a breakdown of the planned and actual activities that were implemented using the grant.
1, Category = Rural Water and Sanitation Sub-. 1, Activity = Construction of boreholes. 1, Planned quantity = 5. 1, Actual quantity = 5. 1, Category = Rural Water and Sanitation Sub-. 1, Activity = Rehabilitation of boreholes. 1, Planned quantity = 2. 1, Actual quantity = 2. 1, Category = Grant. 1, Activity = Construction of VIP latrine. 1, Planned quantity = 2. 1, Actual quantity = 2
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2, component) = Piped. 2, = Water. 2, = Construction of piped water. 2, = 1. 2, = 1. , component) = Sub-Grant (UgIFT component). , = Sub-Grant (UgIFT component). , = scheme. , = . , =
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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3.6.3.2 Activity percentage allocations and codes for complementary services
Paragraph 3.3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation, 2020 states that the share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools)
However, a review of the payment file revealed that all the expenditure categories for the complimentary services were lumped on one item code (263310) although the program specific budget had aligned the expenditure as per guideline.
As a result, I was unable to undertake analytical review and analysis of expenditure incurred on complementary activities.
The Accounting Officer took note for future improvement.
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3.2.2.2 Irreqularity in allocation of proqram expenditure bx category
Paragraph 3.1 of and implementation Guidelines-Micro Scale Irrigation 2020 states that the Micro Scale Irrigation Grant will fund two types of
expenditure categories: capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%) .
However, review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for capital development and complementary category as shown in the table below;
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2.2 Absorption of funds
Out of one hundred and thirteen (113) farmers that were evaluated for the irrigation equipment, only Eighteen (30) farmers co-funded. Out of the thirty farmers that co-funded, only thirteen (13) farmers have received the irrigation equipment leaving fifteen (17) farmers without irrigation equipment even after co-funding, therefore a big number of farmers are still affected by drought.
Staff on disciplinary cases whose salaries were suspended.
Failure to supply Small scale irrigation scheme equipment by contracted suppliers and failure to co-fund of the selected farmers.
Delayed procurement of the contractor for the Seed schools
I advised the Accounting Officer to always ensure that recruitments are under-taken in time. Additionally, sensitization of farmers on the advantages of co-funding should be done so that attitudes can be changed and funds realized.
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Appendix 28: Sub-Projects of FY 2021/22 Partially implemented
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Appendix 31: Micro-Scale Irrigation Equipment Physical Inspections
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3.5.1 Positive observations
All funds availed for irrigation were absorbed.
Irrigation equipment worth UGX.42,698,000 were supplied to 2 beneficiary farmers.
Farmers were provided with training and technical support by the suppliers of the irrigation equipment during the warranty period.
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4.4 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Rukiga District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
Rukiga District received UGX. 78,793,038, out of UGX.78,793,038 budgeted (100%) to implement the following activities.
1, Category Activity = Capital Development (micro scale irrigation equipment). 1, Category Activity = Installation equipment. 1, Category Activity = irrigation. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Category Activity = Complementary services. 2, Category Activity = Training of farmers. 2, Category Activity = Training of farmers. 2, Planned quantity = 14. 2, Actual quantity = 14. 2, Category Activity = Complementary services. 2, Category Activity = Setting up demo farms. 2, Category Activity = Setting up demo farms. 2, Planned quantity = 1. 2, Actual quantity = 1
I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Programme was done in accordance with the grant guidelines.
The following were my observations;
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3.5 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Madi Okollo District with the aim smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
Madi Okollo District received UGX.176,895,085 out of UGX.176,895,085 budgeted (100%) to implement the following activities.
1, Category Activity = Capital Development (micro scale irrigation equipment). 1, Category Activity = . 1, Category Activity = irrigation. 1, = 2. 2, Category Activity = Complementary services. 2, Category Activity = equipment. 2, Category Activity = equipment. 2, = 2. 2, Category Activity = Complementary services. 2, Category Activity = Setting up demo_farms. 2, Category Activity = Setting up demo_farms. 2, = 2
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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5.2 Slow program implementation
A review of the approved budget estimates and detailed Central Government Grants performance revealed that the District received UGX.983,179,605 out of UGX.1,008,665,724 budgeted (97.5%) resulting into a shortfall of UGX.25,486,119 (2.5%).
Out of the total program receipts, UGX.349,181,500 (35%) was spent by the entity resulting in an unspent balance of UGX.633,998,105 (65%). The unspent balance was subsequently back swept back to the consolidated fund account. Refer to the table below;
Capital Developme, Revised budget. = 780,264,856. Capital Developme, Warrants/ Release. = 757,048,296. Capital Developme, Total expenditure.(as payment file) = 74,389,000. Capital Developme, Total expenditure.per = . Capital Developme, Variance. = 682,659,296. Capital Developme, % absor ption. = 10%
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Complemen tary services (25%), = 228,400,619. Complemen tary services (25%), = 226,131,309. Complemen tary services (25%), = 274,792,500. Complemen tary services (25%), = (48,661,191). Complemen tary services (25%), = 121%. Total, = 1,008,665,475. Total, = 983,179,605. Total, = 349,181,500. Total, = . Total, =
I reviewed the status of implementation of the Micro-Scale Irrigation-Development under Production and Marketing and noted slow progress as indicated below;
1,478 farmers were sensitised on the micro scale irrigation program out of planned 1,500 farmers.
UGX.757,048,296 was released to the District to procure micro scale irrigation equipment for selected 40 farmers. However, only 5 (5%) farmers received the equipment worth only UGX.74,389,000 out of the 7 farmers who had co-funded.
The Accounting Officer explained that a letter was written to MAAIF to revisit the project design and co-founding conditions.
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5.4.2.2 Planning
Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation GuidelinesMicro Scale Irrigation 2020 provides that;
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The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).
The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.
The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools)
I reviewed the planning procedures for the micro irrigation grant and observed the following;
I noted that the District allocated UGX.652.314,510 (75%) to capital development and Complementary services was over allocated by UGX. 221,396,136 (25%) as shown in the table below.
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6.4.1 Positive observations
I noted the following areas where management had commendable performance;
Irrigation equipment worth UGX. 546,269,790 were supplied to 46 beneficiary farmers.
The allocation of grant funding was done in accordance with the grant guidelines.
Only eligible program activities were funded using Micro-Scale Irrigation grant funding.
Program activity reports to the Accounting Officer prepared, however not monthly as required by the guidelines.
The supplier of Micro-Scale Irrigation equipment (Akvo International Limited) offered training and technical support to 46 farmers during the warranty period.
The co-payment funds had been utilized to enable the farmers access Irrigation equipment and was spent to co-fund Capital Irrigation Equipment and all farmers that paid co-funding had accessed the Irrigation Equipment.
Irrigation equipment had been supplied and installed for 46 farmers and there was no delay in supply and Installation.
All expenditure under Micro-Scale Irrigation grant supported and properly accounted for.
I Inspected 5 beneficiary Micro-Scale irrigation projects and 2 Micro-Scale Irrigation demonstration farms and noted that they existed and were functional.
A review of the receipts/bank deposit slips and bank statement revealed that UGX. 83,147,500 out of the expected UGX. 83,147,500 was collected from 46 farmers at the time of audit and there was no under collection. Audit further noted that all the co-payment funds collected of UGX. 83,147,500 had been transferred to TSA account.
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3.5. Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Obongi District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
My review of the approved budget estimates and detailed Central Government Grants performance noted that the District received UGX.98,275,000 out of
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UGX.98,275,000 budgeted (100%). Out of the funds received UGX.26,000,000 (26%) was spent on capital developments while UGX.70,955,000 (74%) on complementary activities. Out of the UGX.98,275,000 received, the entity spent UGX.91,650,000 (99%) as indicated in the table below;
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4.4 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Napak District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
Napak District budgeted and received UGX.196,550,093(100%) to implement the following activities.
1, Category = Capital Development (micro scale irrigation equipment). 1, Activity Planned = quantity Installation of 2 irrigation equipment. 1, Actual quantity = 1. 2, Category = Complementary services. 2, Activity Planned = Training of farmers 1. 2, Actual quantity = 1. 2, Category = Complementary services. 2, Activity Planned = Setting up 3 demo. 2, Actual quantity = 3
I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation programme was done in accordance with the grant guidelines.
The following were my observations;
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Appendix 3: Implementation of planned outputs
PDM Parish Model Agri sensitistion cult programs ural enhanced Prod ucti on and Prod ucti vity 03 Water Buyamba Wat Grant piped water supply Res ourc es Man age men communal ferro cement construction, 20 = 35. 01 - Micro Installation of Insti Irriga UgIFT tutio tion Microscale nal irrigation Stre projects ngth enin and Coor dina tion 02- PDM Parish Model Agri sensitistion cult programs ural enhanced Prod ucti on and Prod ucti vity 03 Water Buyamba Wat Grant piped water supply Res ourc es Man age men communal ferro cement construction, 21 = Fully Imple ment ed Fully Imple. 01 - Micro Installation of Insti Irriga UgIFT tutio tion Microscale nal irrigation Stre projects ngth enin and Coor dina tion 02- PDM Parish Model Agri sensitistion cult programs ural enhanced Prod ucti on and Prod ucti vity 03 Water Buyamba Wat Grant piped water supply Res ourc es Man age men communal ferro cement construction, 22 = Fully Fully Imple ment ed Fully. 01 - Micro Installation of Insti Irriga UgIFT tutio tion Microscale nal irrigation Stre projects ngth enin and Coor dina tion 02- PDM Parish Model Agri sensitistion cult programs ural enhanced Prod ucti on and Prod ucti vity 03 Water Buyamba Wat Grant piped water supply Res ourc es Man age men communal ferro cement construction, 23 = . 01 - Micro Installation of Insti Irriga UgIFT tutio tion Microscale nal irrigation Stre projects ngth enin and Coor dina tion 02- PDM Parish Model Agri sensitistion cult programs ural enhanced Prod ucti on and Prod ucti vity 03 Water Buyamba Wat Grant piped water supply Res ourc es Man age men communal ferro cement construction, 24 = . 01 - Micro Installation of Insti Irriga UgIFT tutio tion Microscale nal irrigation Stre projects ngth enin and Coor dina tion 02- PDM Parish Model Agri sensitistion cult programs ural enhanced Prod ucti on and Prod ucti vity
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4.1 District Rural Water Supply and Sanitation Conditional Grant
The District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
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The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a District.
Kaabong District budgeted and received UGX. 475,139,979(100%) for the financial year 2022/23. Out of the UGX. 475,139,979 received, the District spent UGX. 424,100,495(89%) leading to un-utilized funds of UGX-. 51,039,484.
Below is a breakdown of the planned and actual activities that were implemented using the grant.
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4.4.2.2. Delayed supply and installation of irrigation equipment
Paragraph 4.2 sub-section 14 of the Grant, Budget and Implementation GuidelinesMicro Scale Irrigation, 2020 requires the supply and installation of equipment.
I noted 29 irrigation equipment had been supplied and installed on time however, 43 irrigation equipment had not been procured. Refer to Appendix 8 .
The Accounting Officer attributed this to delayed issuance of the prequalified list of suppliers by the MAAIF, and partly due to failure to attract technical staff to train farmers.
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This fails the purpose for which the funds were disbursed and results in poor implementation of the program.
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3.2 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
Buyende District received all the budgeted funds of UGX.196,550,000, (100%) to implement the following activities.
1, Category = Complementary services. 1, Activity = Training_of_farmers. 1, Planned quantity = . 1, Actual quantity = . 1, Category = Complementary services. 1, Activity = Setting_up demo_farms. 1, Planned quantity = 3. 1, Actual quantity = 3
I designed audit procedures to assess whether the utilization of the programme was done in accordance with the grant guidelines.
The following were my observations;
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4.1 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT (DWSSCG)
The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small Towns within a District.
Sironko District received UGX. 374,885,095, out of UGX. 374,885,095 budgeted representing (100%) for the financial year 2022/23. Out of the UGX. 374,885,095 received, the District spent UGX. 374,884,095 (98%) leading to un-utilized funds of UGX.1,000 which was residual.
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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Key Findings
iv) I noted from the payment schedule to the contractors under micro scale irrigation project that a total of UGX.13,553,630,755 had been spent on payment of VAT to contractors, contrary to the provision in the VAT Act which provides that VAT on donor funded projects is deemed to have been paid by the Government. Since the average cost of reaching one beneficiary farmer was UGX.30,207,011, the opportunity cost of the VAT paid is that 448 potential beneficiaries were deprived of the opportunity to benefit from the installation of irrigation equipment because districts had to pay the aforementioned VAT on a project where VAT was deemed to be paid.
v) I noted that 199 out of the 344 beneficiary farmers (57.85%) owned less than 12.5 acres of farmland implying that the remaining 145 farmers (42.15%) owned more than 12.5 acres of farmland and these farmers were already engaged in commercial farming before receiving the system. Additionally, the uptake by female farmers is low at 19% due to the lack of land and financial capacity to cofund the program.
vi) The farmer attendance of farmer field schools and demonstration farms is low at 17.4% and 43% respectively and as a result, farmers who did not attend achieved lower yields and revenues as they were not well trained and sensitized on the choice of irrigation system, how to operate and maintain it as well as other effective agronomic practices. I noted that only 42% of the interviewed beneficiary farmers had received training from the demonstration sites before acquiring the irrigation equipment while 57% received irrigation equipment without prior training on its use at a demonstration farm. Consequently, 70% of the farmers who admitted to never attending the trainings faced challenges with functionality and usage of their systems.
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Appendix 7 b: Slow implementation of the micro scale irrigation program
Release = . , expenditure = . , Unspent = . , % total absor ption = . , % absorp tion of irrigati on equip ment funds = . , Farme rs who expre ssed intere st and passe d the selecti on criteri = . , Num ber of farm ers who co0f unde d = . , Numb er of farme rs who receiv ed equip ment = . , Co0fu nded but didn't receiv e equip ment = . , Recei ved equip ment but did not co0fu nd = . , Entity name Total = . , % perform ance of the budget = . , Budget = . , Warrants/ Release = . , expenditure = . , Unspent = . , % total absor ption = . , % absorp tion of irrigati on equip ment funds = 6. , Farme rs who expre ssed intere st and passe d the selecti on criteri = 6. , Num ber of farm ers who co0f unde d = 6. , Numb er of farme rs who receiv ed equip ment = 6. , Co0fu nded but didn't receiv e equip ment = 6. , Recei ved equip ment but did not co0fu nd = 6
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3.1 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT (DWSSCG)
Rwengaju Sub county. 2., Planned quantity = 1. 2., Actual quantity = 1. 2., Category = Piped Water Sub- Grant (UgIFT component). 2., Activity = Extension of piped water to Nturo , Kymazima, Kanyankukuru in Rwengaju. 2., Planned quantity = 3. 2., Actual quantity = 3. 2., Category = Piped Water Sub- Grant (UgIFT component). 2., Activity = Rehabilitation of Karangura GFS in Karangura Sub county. 2., Planned quantity = 1. 2., Actual quantity = 1
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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4.2.1 Budget allocation of programme expenditure by category
Paragraph 3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation states that the Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%)
A review of the district budget and departmental work plans revealed variances between the budgeted amount and the required program percentage allocation for capital development. While the allocation required 75% and 25% for capital development and complementary services, Management allocated 71% and 29% respectively as shown in the table below:
Capital Development (micro scale irrigation equipment) (75%), Revised budget = 878,113,973. Capital Development (micro scale irrigation equipment) (75%), % Allocation of the total budget = 71%. Capital Development (micro scale irrigation equipment) (75%), Ideal allocation = 932,467,475. Capital Development (micro scale irrigation equipment) (75%), Variance (%) = (4%). Complementary services (25%), Revised budget = 365,175,993. Complementary services (25%), % Allocation of the total budget = 29%. Complementary services (25%), Ideal allocation = 310,822,491. Complementary services (25%), Variance (%) = 4%. Total, Revised budget = 1,243,289,966. Total, % Allocation of the total budget = 100%. Total, Ideal allocation = 1,243,289,966. Total, Variance (%) = 0%
Failure to budget according to the set thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended program objectives.
The Accounting Officer explained that the irregularity in allocation of program expenditure by category was attributed to the supplementary funding of UGX.72,470,993 that was solely allocated to cater for complementary activities as indicated by the supplementary work plan which was approved by the council.
I advised MoFPED to always consult the district Accounting Officer when allocating the funds and before release of funds.
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7.1 Budget allocation of programme expenditure by category
Paragraph 3.1 of the grant, budget and implementation Guidelines-Micro Scale Irrigation states that the Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).
A review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for capital development. Management complied with the budget allocation as shown in the table below:
Capital Development (micro scale irrigation equipment) (75%), Revised budget (UGX) = 345,594,210. Capital Development (micro scale irrigation equipment) (75%), % Allocation of the total budget = 75%. Capital Development (micro scale irrigation equipment) (75%), Ideal allocation (UGX) = 345,594,210. Capital Development (micro scale irrigation equipment) (75%), Variance (%) = 0%. Complementary services (25%), Revised budget (UGX) = 115,206,066. Complementary services (25%), % Allocation of the total budget = 25%. Complementary services (25%), Ideal allocation (UGX) = 115,206,066. Complementary services (25%), Variance (%) = 0%. Total, Revised budget (UGX) = 460,800,279. Total, % Allocation of the total budget = 100%. Total, Ideal allocation (UGX) = 460,800,276. Total, Variance (%) = 0%
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4.4.2.1 Implementation of the Micro irrigation program
Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that;
Farmer awareness raising will be based on a communication strategy and userfriendly communication materials to be developed and issued by MAAIF.
The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems.
The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid.
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The supply and installation of equipment.
The supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer.
I reviewed the implementation of the micro irrigation program and made the following observations;
A review of the detailed program work plan revealed that the district spent UGX. 110,068,051 out of UGX.157,240,075 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools.
I noted that the outputs for complementary activities were inadequately quantified in the work plan.
I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines.
1, Description = Awareness of political leaders. 1, Budgeted Amount = 23,586,011. 2, Description = Awareness of farmers. 2, Budgeted Amount = 42,142,000. 3, Description = Conducting farm visits. 3, Budgeted Amount = 23,586,010. 4, Description = Farmer field schools. 4, Budgeted Amount = 20,754,030. , Description = Total. , Budgeted Amount = 110,068,051
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6.1 District Rural Water Supply and Sanitation Conditional Grant
The District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
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The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
Nwoya District budget and received UGX. 871,741,729 (100%) for the financial year 2022/23. Out of the UGX. 871,741,729 received, the District spent UGX. 871,741,729 (100%).
Below is a breakdown of the planned and actual activities that were implemented using the grant.
1, Category = Rural Water and Sanitation Sub-Grant (traditional component). 1, Activity = Construction of boreholes 16. 1, Planned quantity = Construction of boreholes 16. 1, Actual quantity = 16. 1, Category = Rural Water and Sanitation Sub-Grant (traditional component). 1, Activity = Rehabilitation of boreholes. 1, Planned quantity = 23. 1, Actual quantity = 23. 2, Category = Piped Water Sub-Grant. 2, Activity = Construction of piped. 2, Planned quantity = 1. 2, Actual quantity = 1
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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3.2 Implementation of Micro Scale Irrigation - Development under Production and Marketing
The funding for the implementation of Micro Scale Irrigation schemes in Districts is by both the central government and farmers through co-funding. Mubende District has benefited from this program. The program aims at helping farmers buy irrigation equipment at lower cost, teach them how to use the irrigation equipment and when and how to water crops.
I designed procedures to establish whether the farmers were properly selected, funds budgeted and transferred to support individual farmers to purchase and use micro-scale irrigation equipment in accordance with the program guidelines. Below are my observations;
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5.2.2 Slow program implementation
(UGX.) = 2,070,086,405. Total, Total expenditure (as per payment file) (UGX.) = 277,743,610. Total, Variance (UGX.) = 1,792,342,795. Total, % absorption = 13.4%
I reviewed the status of implementation of the Micro-Scale Irrigation-Development under Production and Marketing and noted slow progress as indicated below;
UGX.2,030,077,964 was released to the District to procure 88 micro scale irrigation equipment for 88 farmers; however, no farmer had received the equipment and yet 10 had co-funded.
This resulted into failure to provide the micro scale irrigation equipment to the 10 (11%) farmers which affected their crop yields.
The Accounting Officer explained that by the close of financial year, the procured prequalified supplier (NEC Agro SMC Limited) had not appeared to take over the awarded sites and install the required micro scale irrigation systems even for the 05 farmers whose contract documents had been fully signed. NEC Agro SMC Limited had also failed to turn up to sign the remaining 05 contract documents by 30th June 2022.
Going forward, Management has initiated the process of procurement of prospective service providers to effect installation of the 10 sites for which farmers had already paid, as evidenced by copies of the procurement Form1 attached.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised MAAIF to consider redesigning the programme with the view of making the co-funding affordable for small scale farmers. In addition, I advised the Accounting Officer to engage the contractor to ensure that the pending contracts are signed and further have the equipment installed for those farmers who had already co - paid within the financial year.
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4.1 District Rural Water Supply and Sanitation Conditional Grant
The District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is a government program intended to realize Sustainable No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
Rakai District budgeted and received year 2022/23 . Out of the UGX.776,647,111 received, the District spent UGX.773,657,382 (99.6%) leading to un-utilized funds of UGX.2,989,729
Below is a breakdown of the planned and actual activities that were implemented using the grant. key
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i. Delivery of irrigation equipment
Paragraph 4.1.3 sub-section (c) of the grant, budget and implementation GuidelinesMicro Scale Irrigation, 2020 requires that the approved farmer deposits the copayment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. Therefore, the farmer contribution is deposited on the respective LG General Fund Account. A special code is provided by the Accountant General in the LG budget on the request of MAAIF to ensure that the funds are earmarked for micro scale irrigation (this identifies the contribution as part of the LG revenue).
I noted at the time of audit that 3 out of 4 planned irrigation equipment for demo had been delivered to selected farmers and none had paid co-payment funding as shown in the Appendix 7.
Failure to deliver the required irrigation equipment affects service delivery and benefits of the demo farm to the end beneficially.
The Accounting Officer explained that there was a seed school in the neighbourhood of the intended project, the district Executive Committee realized a school would serve better and therefore advocated for change of the project to the seed school, and this called for seeking guidance from the relevant Ministry, whereby the district is waiting for a response.
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4.2 Implementation of Micro Scale Irrigation - Development under Production and Marketing
The funding for the implementation of Micro Scale Irrigation schemes in DLGs is by both the central government and farmers through co-funding. Rakai District has benefited from this program. The program aims at helping farmers buy irrigation
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equipment at lower cost, teach them how to use the irrigation equipment and when and how to water crops.
I designed procedures to establish whether the farmers were properly selected, funds budgeted and transferred to support individual farmers to purchase and use micro-scale irrigation equipment in accordance with the program guidelines. Below are my observations;
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4.4 Micro Scale Irriqation
, Category = Capital Development (micro scale irrigation equipment). , Activity = Installation equipment. , Activity = of. , Activity = irrigation. , Planned quantity = 37. , Actual quantity = 30. , Category = Awareness of political leaders. , Activity = Awareness of political leaders. , Activity = Awareness of political leaders. , Activity = Awareness of political leaders. , Planned quantity = . , Actual quantity = . , Category = Procurement monitoring and. , Activity = Procurement monitoring and. , Activity = Procurement monitoring and. , Activity = Procurement monitoring and. , Planned quantity = . , Actual quantity = . , Category = equipment installation. Awareness of farmers. , Activity = equipment installation. Awareness of farmers. , Activity = equipment installation. Awareness of farmers. , Activity = equipment installation. Awareness of farmers. , Planned quantity = . , Actual quantity = . , Category = . , Activity = . , Activity = . , Activity = . , Planned quantity = 160. , Actual quantity = 160. , Category = Conducting farm visits_. , Activity = Conducting farm visits_. , Activity = Conducting farm visits_. , Activity = Conducting farm visits_. , Planned quantity = 80. , Actual quantity = 80. 2, Category = Complementary services Farmer field visits. 2, Activity = Complementary services Farmer field visits. 2, Activity = Complementary services Farmer field visits. 2, Activity = Complementary services Farmer field visits. 2, Planned quantity = 160. 2, Actual quantity = 160. , Category = Setting_up demo farms. , Activity = Setting_up demo farms. , Activity = Setting_up demo farms. , Activity = Setting_up demo farms. , Planned
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3.4 District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)
The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop; rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
Buyende District received UGX.840,735,861, out of UGX.840,735,861 budgeted (100%) for the financial year 2022/23. Out of the UGX.840,735,861received, the District spent UGX.840,359,059 (99.9%) leading to un-utilized funds of UGX.376,802.
Below is a breakdown of the planned and actual activities that were implemented using the grant.
, Category = Rural Water and Sanitation Sub-. , Activity = Construction of boreholes. , Planned quantity = 18. , Actual quantity = 18. , Category = Rural Water and Sanitation Sub-. , Activity = Rehabilitation_of boreholes. , Planned quantity = . , Actual quantity = . , Category = Grant (traditional. , Activity = Construction of VIP latrine. , Planned quantity = . , Actual quantity = . , Category = component) Piped Water Sub - Grant (UgIFT component). , Activity = Construction of piped water scheme (phased). , Planned quantity = . , Actual quantity =
I designed audit procedures to assess whether the utilization of the District Water Supply and Grant was done in accordance with the grant guidelines.
The following were my observations;
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4.3 Implementation of Micro Scale Irrigation - Development under Production and Marketing
The funding for the implementation of Micro Scale Irrigation schemes in DLGs is by both the central government and farmers through co-funding. Iganga District has benefited from this program. The program aims at helping farmers buy irrigation equipment at lower cost, teach them how to use the irrigation equipment and when and how to water crops.
I designed procedures to establish whether the farmers were properly selected, funds budgeted and transferred to support individual farmers to purchase and use microscale irrigation equipment in accordance with the program guidelines. Below are my observations;
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Appendix 12: Inspection of micro irrigation project
, Activity details = Supply of irrigation equipme nt. , Name of benef iciary = TWALI JULIU. , Locat ion (Villa ge, Paris h and sub- count = KASU GU (A). , Equip ment suppl ier and procu reme nt refer = ence Grow More Seeds & Chemi cals MAYU /890/ Wrks/ 22 - 23/00 046. , Value of equip ment (UGX ) Bns = 0.009. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functional ity) = inspected the beneficiary Twali Julius who received the irrigation equipment and only6 sprinklers were on ground instead of 9 as per the BOQs. , Audit conclu sion = . , Manageme nt Response = . , Activity details = Supply of irrigation equipme nt. , Name of benef iciary = OGULI DHAM UZUN. , Locat ion (Villa ge, Paris h and sub- count = BUDH EBERA. , Equip ment suppl ier and procu reme nt refer = Grow More Seeds & Chemi cals MAYU /890/ Wrksl. , Value of equip ment (UGX ) Bns = 0.016. , Pictorial evidence = . , Summary of findings (Time, Quality, Quantity, Cost and Functional ity) = expanded Inspected the farmer who received the movable solar system which was convenient for use The farmer. , Audit conclu sion = . , Manageme nt Response =
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5.4.2.2 Planning
Capital Development (micro scale irrigation equipment), Threshold per guidelines (A) = 75%. Capital Development (micro scale irrigation equipment), Actual percentage (budget) (B) = 75%. Capital Development (micro scale irrigation equipment), Approved budget (UGX) = 652,314,510. Capital Development (micro scale irrigation equipment), Variance (A-B) = -. Capital Development (micro scale irrigation equipment), Audit remark = Within threshold. Complementary services, Threshold per guidelines (A) = 25%. Complementary services, Actual percentage (budget) (B) = 25%. Complementary services, Approved budget (UGX) = 221,396,136. Complementary services, Variance (A-B) = -. Complementary services, Audit remark = Within threshold. Total, Threshold per guidelines (A) = . Total, Actual percentage (budget) (B) = . Total, Approved budget (UGX) = 873,710,647. Total, Variance (A-B) = . Total, Audit remark =
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4.1 District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)
The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
Nakaseke District budgeted and received UGX. 689,557,767, out of UGX.689, 557,767 budgeted (100%) for the financial year 2022/23. Out of the UGX.689, 557,759 received, the District spent UGX. 689,557,759 (100%) leading to full absorption.
Below is a breakdown of the planned and actual activities that were implemented using the grant;
Table 10; Planned and actual activities implemented using DWSSCG
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4.4 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Kanungu District with the aim of supporting small holder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
20
Kanungu District received all the UGX.353,790,000 that had been budgeted to implement the following activities.
SN, 1 = Category. SN, 2 = Activity. SN, 3 = Planned quantity. SN, 4 = Actual quantity. 1, 1 = Capital Development (micro scale irrigation equipment). 1, 2 = Installation of irrigation equipment. 1, 3 = 0. 1, 4 = 0. 2, 1 = Complementary services. 2, 2 = Training of farmers. 2, 3 = 5. 2, 4 = 5. 2, 1 = Complementary services. 2, 2 = Setting up demo farms. 2, 3 = 5. 2, 4 = 5
I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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10.5.2.2.2Installation of Micro-Scale Irrigation Equipment in Demonstration site located in a swamp.
This implies that this area is already water socked all year round and therefore defeats the purpose of installation of the irrigation equipment. Furthermore, the intent of demonstration is defeated since farmers will not be able to differentiate whether the equipment works effectively or not since the crops will always be seen to be doing well because naturally the area has steady supply of water.
As a result, the district has wasted government resources in buying and installing the irrigation equipment in Mr. Nyakoojo Lawrence's premises.
The Accounting Officer explained that this was compliant with the requirements of location but due to excessive rains being experienced national wide the area became water logged.
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4.4.1.2 Planning and Budget Performance 4.4.1.3 Planning
Paragraph 3.1, 3.3.1 and 3.2.2 of the grant; budget and implementation GuidelinesMicro Scale Irrigation 2020 provides that;
The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%)
The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.
The share of the grant for complementary services will be spent: on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders) 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 759) under codes 221002 (awareness raising of farmers) 211102, 211103 and 227004 (farm visits) 224006 and 312202 (demonstrations) 221002 (farmer field schools)
I reviewed the planning procedures for the micro irrigation grant and observed the following;
I noted that the District allocated 1009 to capital development instead of the required 75% leading to over allocation by UGX. 49,137 500 (25%) while Complementary services was under allocated by UGX. 49,137 500 (25%) as shown in the table below.
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Appendix 7 b: Slow implementation of the micro scale irrigation program
0. , expenditure = 100%. , Unspent = . , % total absor ption = 29%. , % absorp tion of irrigati on equip ment funds = 100%. , Farme rs who expre ssed intere st and passe d the selecti on criteri = 250. , Num ber of farm ers who co0f unde d = 9. , Numb er of farme rs who receiv ed equip ment = 29. , Co0fu nded but didn't receiv e equip ment = 0. , Recei ved equip ment but did not co0fu nd = 20. 26, Entity name Total = . 26, % perform ance of the budget = 100%. 26, Budget = 978,155,227. 26, Warrants/ Release = 978,155,227. 26, expenditure = 978,155,227. 26, Unspent = . 26, % total absor ption = . 26, % absorp tion of irrigati on equip ment funds = . 26, Farme rs who expre ssed intere st and passe d the selecti on criteri = 657. 26, Num ber of farm ers who co0f unde d = 6. 26, Numb er of farme rs who receiv ed equip ment = . 26, Co0fu nded but didn't receiv e equip ment = . 26, Recei ved equip ment but did not co0fu nd = . 25, Entity name Total = Mayuge DLG. 25, % perform ance of the budget = . 25, Budget = . 25, Warrants/ Release = . 25, expenditure = . 25, Unspent = . 25, % total absor ption = . 25, % absorp tion of irrigati on equip ment funds = . 25, Farme rs who expre ssed intere st and passe d the selecti on criteri = . 25, Num ber of farm ers who co0f unde d = . 25, Numb er of farme rs who receiv ed equip ment = . 25, Co0fu nded but didn't receiv e
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6.4 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Omoro District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
Omoro District budgeted and received UGX. 833,928,178(100%) to implement the following activities.
Table 18: Showing Activities Under Micro-Scale Irrigation Grant
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4.3.2 Slow program implementation
UGX.823,356,371 was released to the District to procure 103 micro scale irrigation equipment for 103 farmers, however none of the farmers received the equipment because none of them was able to co-fund.
This resulted in to failure to provide the micro scale irrigation equipment to the farmers which affected their crop yields.
The Accounting Officer explained that the under absorption was caused by failure by all the farmers to co-fund due to limited affordability. The districts' proposal is that the co-funding of 25% was high for the targeted farmers.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authority. I advise MAAIF to consider redesigning the programme with the view of making the co-funding affordable for small scale farmers.
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4.4 MICRO SCALE IRRIGATION
The GoU is implementing the micro scale irrigation programme in Kween District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
Kween District received UGX. 294,825,140, out of UGX. 294,826,000 budgeted (99.9 %) to implement the following activities.
2, Category = Complementary services. 2, Activity = Awareness for leaders. 2, Planned quantity = 622. 2, Actual quantity = 622. 2, Category = Complementary services. 2, Activity = Mobilization/awareness for/of farmers. 2, Planned quantity = 1,500. 2, Actual quantity = 1,500. 2, Category = Complementary services. 2, Activity = Conduct farm visits. 2, Planned quantity = 225. 2, Actual quantity = 225. 2, Category = Complementary services. 2, Activity = Capture expressions of interest/ farmer registration. 2, Planned quantity = 341. 2, Actual quantity = 720. 2, Category = Complementary services. 2, Activity = Setting up demo farms. 2, Planned quantity = 3. 2, Actual quantity = 3
I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Program was done in accordance with the program guidelines.
The following were my observations;
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5.4.2.2 Allocation of program expenditure by category
The Accounting Officer explained that the supplementary budget of UGX. 1,577,015,446 was the funds rolled over for only capital development expenditure category of the micro-scale irrigation program from FY 2021/2022. So it could not be
28
subjected to complementary services expenditure category that would be equivalent to the maximum of 25% (≤25%).
I advised the Accounting Officer to always allocate funds for capital development and complementary activities based on the program expenditure guidelines.
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4.1 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT (DWSSCG)
The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
Busia District received UGX. 720,701,512 out of UGX. 720,701,512 budgeted , (100%) for the financial year 2022/23. Out of the UGX. 720,701,512 received, the District spent UGX. 712,141,946 (100%) leading fully utilization of funds.
Below is a breakdown of the planned and actual activities that were implemented using the grant.
1, Category = Rural. 1, Category = Water and. 1, Activity = Construction of boreholes. 1, Planned quantity = 11. 1, Actual quantity = 11. 1, Category = Sanitation Sub-. 1, Category = Sanitation Sub-. 1, Activity = Rehabilitation of boreholes. 1, Planned quantity = 28. 1, Actual quantity = 28. 1, Category = Grant (traditional component). 1, Category = Grant (traditional component). 1, Activity = Construction of VIP latrine. 1, Planned quantity = 2. 1, Actual quantity = 1. 2, Category = Piped Grant. 2, Category = Water Sub- (UgIFT. 2, Activity = Construction of piped water scheme at xxxxx. 2, Planned quantity = 3. 2, Actual quantity = 3
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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4.5 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Katakwi District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
The District received UGX. 314,480,149, out of UGX. 314,480,149 budgeted (100%) to implement the following activities.
1, Category Activity = Capital Development (micro scale irrigation equipment). 1, Category Activity = Installation of irrigation equipment. 1, Planned quantity = 4. 1, Actual quantity = 3. 2, Category Activity = Complementary services. 2, Category Activity = Training of farmers. 2, Planned quantity = 200. 2, Actual quantity = 200. 2, Category Activity = Complementary services. 2, Category Activity = Setting up demo farms. 2, Planned quantity = 4. 2, Actual quantity = 2
34
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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5.5 MICRO SCALE IRRIGATION
The GoU is implementing the micro scale irrigation programme in the District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
The District received UGX.98, 275,047, out of UGX.98, 275,047budgeted (100%) to implement the following activities.
2, Category = Complementary services. 2, Activity = Establishment of units at Kisambo Kyangwali. 2, Activity = Demo and. 2, Planned quantity = 2. 2, Actual quantity = 2. , Category = . , Activity = Awareness creation District level, Sub county and community. , Activity = at. , Planned quantity = 51. , Actual quantity = 51
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Appendix 7 b: Slow implementation of the micro scale irrigation program
1, Entity name Total = Amuru DLG. 1, % perform ance of the budget = 100%. 1, Budget = 1,244,595,931. 1, Warrants/ Release = 1,244,595,931. 1, expenditure = 963,852,269. 1, Unspent = 280,743,662. 1, % total absor ption = 77%. 1, % absorp tion of irrigati on equip ment funds = 66%. 1, Farme rs who expre ssed intere st and passe d the selecti on criteri = a 145. 1, Num ber of farm ers who co0f unde d = 57. 1, Numb er of farme rs who receiv ed equip ment = 57. 1, Co0fu nded but didn't receiv e equip ment = 0. 1, Recei ved equip ment but did not co0fu nd = 0. 2, Entity name Total = Bududa DLG. 2, % perform ance of the budget = 100%. 2, Budget = 1,261,452,695. 2, Warrants/ Release = 1,261,452,695. 2, expenditure = 244,992,927. 2, Unspent = 1,016,459,768. 2, % total absor ption = 19%. 2, % absorp tion of irrigati on equip ment funds = 0%. 2, Farme rs who expre ssed intere st and passe d the selecti on criteri = 108. 2, Num ber of farm ers who co0f unde d = 2. 2, Numb er of farme rs who receiv ed equip ment = 0. 2, Co0fu nded but didn't receiv e equip ment = 2. 2, Recei ved equip ment but did not co0fu nd = 0. 3, Entity name Total = Buikwe DLG. 3, % perform ance of the budget = 100%. 3, Budget = 600,773,619. 3, Warrants/ Release = 600,773,617. 3, expenditure = 600,773,617. 3, Unspent = 0. 3, % total
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4.3 MICRO SCALE IRRIGATION
The GoU is implementing the micro scale irrigation programme in District/MC/City with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
Pallisa District received UGX. 334,135,159, out of UGX. 334,135,159 budgeted representing 100% performance to implement the following activities.
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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4.2 Implementation of Micro Scale Irrigation - Development under Production and Marketing
The funding for the implementation of Micro Scale Irrigation schemes in DLGs is by both the central government and farmers through co-funding. Kalungu District has benefited from this program. The program aims at helping farmers buy irrigation equipment at lower cost, teach them how to use the irrigation equipment and when and how to water crops.
I designed procedures to establish whether the farmers were properly selected, funds budgeted and transferred to support individual farmers to purchase and use microscale irrigation equipment in accordance with the program guidelines. Below are my observations;
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4.4 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Mbarara District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
Mbarara District received UGX. 117,930,056, out of UGX. 117,930,056 budgeted (100%) to implement the following activities.
1, Category Activity = Capital Development (micro scale irrigation equipment). 1, = Installation of water tanks, Solar panel and setting up of. 1, Planned quantity = 2 2. 1, Actual quantity = 2. , Category Activity = Demonstration sites.. , = . , Planned quantity = . , Actual quantity = . 2, Category Activity = Complementary services Awareness of local leaders. 2, = . 2, Planned quantity = . 2, Actual quantity = . , Category Activity = . , = Awareness of farmers. , Planned quantity = . , Actual quantity = . , Category Activity = . , = Conducting farm visits. , Planned quantity = . , Actual quantity =
I designed audit procedures to assess whether the utilization of the Micro scale irrigation program was done in accordance with the grant guidelines.
The following were my observations;
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a) Physical Inspections of Micro-Scale Irrigation Equipment in Demonstration Farms
I conducted physical inspections on 30 th August 2023 on all the demonstration sites where irrigation equipment was installed and noted the irrigation equipment were installed and were functional; Details are in Appendix 19 .
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5.4.4 Implementation of the Micro irrigation program
Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that;
Farmer awareness raising will be based on a communication strategy and userfriendly communication materials to be developed and issued by MAAIF.
The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems.
The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid.
The supply and installation of equipment.
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The supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer.
I reviewed the implementation of the micro irrigation program and made the following observations;
A review of the detailed program work plan revealed that the district spent UGX. 185,936,972 out of UGX. 221,396,136 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required
A review of the receipts/bank deposit slips and bank statement revealed that a total of UGX. 122,282,714 was collected from 29 farmers in FY 2021/22 and UGX. 57,801,800 was collected from 16 farmers in FY 2022/23 totalling to UGX. 180,084,514 by close of FY 2022/23. Audit further noted that the co-payment funds worth UGX. 125,023,144 had not been utilized but were transferred to the TSA as at 30th June, 2023 thereby giving a variance of UGX. 55,061,370 available and recognised as local revenue at the District.
The supplier did not offer training and technical support to the 16 farmers during the warranty period.
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Appendix 8: Planning
Enhancing LG capacity to support irrigated agriculture Program monitoring supervision and other incidental activity costs (10%), Budget allocation percentage = Maximum 25%. Enhancing LG capacity to support irrigated agriculture Program monitoring supervision and other incidental activity costs (10%), Budget code = 221001 281504. Enhancing LG capacity to support irrigated agriculture Program monitoring supervision and other incidental activity costs (10%), Budgeted Amount (UGX) = 206,288,776 22,920,651. Enhancing LG capacity to support irrigated agriculture Program monitoring supervision and other incidental activity costs (10%), Actual expenditure (UGX) = . Enhancing LG capacity to support irrigated agriculture Program monitoring supervision and other incidental activity costs (10%), Actual Allocation Percentage = 25%. Enhancing LG capacity to support irrigated agriculture Program monitoring supervision and other incidental activity costs (10%), Actual codes = 225204 263310. Enhancing LG capacity to support irrigated agriculture Program monitoring supervision and other incidental
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Appendix 7 b: Slow implementation of the micro scale irrigation program
equip ment = . , Co0fu nded but didn't receiv e equip ment = . , Recei ved equip ment but did not co0fu nd = . , Entity name Total = . , % perform ance of the budget = . , Budget = . , Warrants/ Release = . , expenditure = . , Unspent = . , % total absor ption = . , % absorp tion of irrigati on equip ment funds = . , Farme rs who expre ssed intere st and passe d the selecti on criteri = . , Num ber of farm ers who co0f unde d = 6. , Numb er of farme rs who receiv ed equip ment = . , Co0fu nded but didn't receiv e equip ment = . , Recei ved equip ment but did not co0fu nd = . 22, Entity name Total = Lwengo DLG. 22, % perform ance of the budget = 97%. 22, Budget = 1,008,665,475. 22, Warrants/ Release = 983,179,605. 22, expenditure = 349,181,500. 22, Unspent = 633,998,105. 22, % total absor ption = . 22, % absorp tion of irrigati on equip ment funds = 10%. 22, Farme rs who expre ssed intere st and passe d the selecti on criteri = 40. 22, Num ber of farm ers who co0f unde d = . 22, Numb er of farme rs who receiv ed equip ment = . 22, Co0fu nded but didn't receiv e equip ment = . 22, Recei ved equip ment but did not co0fu nd = 0. , Entity name Total = . , % perform ance of the budget = . , Budget = . , Warrants/ Release = . , expenditure = . , Unspent = . , % total absor ption = . , %
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Key Findings
i) The micro-scale irrigation intervention has had a positive impact on the value earned by farmers per acre of land for the farmers that received irrigation equipment under the UgIFT program compared to the farmers that expressed interest but have not yet received irrigation equipment between FY 2020/21 and FY 2023/24. Through sensitivity analysis it was observed that total farmland size, use of; fertilizers, certified seed, application of pesticides, attending farmer demonstration farm trainings and level of education were significant predictors for revenue of farmers.
ii) Of the 5,580 planned installations as per the revised plan, 3,142 (56.31%) have been completed 187 of the 318 Demonstration farms have been set up and only 40 of the intended 1,425 Farmer Field Schools have been set up.
iii) In Financial Year 2022/23, the 40 Phase 1 Districts achieved 825 micro scale irrigation equipment installations against 2,783 target installations with a total
expenditure of UGX.24,920,783,987. Out of the 825 micro scale irrigation equipment installations against the total spent of UGX.24,920,783,987, the average unit cost of setting up the irrigation equipment was calculated to be UGX.30,207,011 for an average of 2.5 acres. I noted that the average unit cost of the irrigation equipment varies among districts. This variation was attributed to district-specific challenges in availability of suppliers of similar irrigation systems and the nature of irrigation systems designs
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3.1 District Rural Water Supply_ and Sanitation Conditional Grant (DWSSCG2
The District Rural a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the
attainment of universal and equitable access to safe and affordable drinking water by 2030 .
The grant aims to develop; rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
Zombo district received UGX.530,755,200 which was 100% of the budgeted amount was spent on Rural Water and Sanitation Sub-Grant (traditional component) while UGX.196,861,929 (37%) on Piped Water Sub-Grant (UgIFT component) as shown in the table 13 below;
, Purpose = Rural Water and Sanitation (traditional component). , Budgeted amount (UGX) = 333,893,271. , Released amount (UGX) = 333,893,271. , Variance = . , = . 2, Purpose = Piped Water_Sub-Grant (UgIFT_component. 2, Budgeted amount (UGX) = 196,861,929. 2, Released amount (UGX) = 196,861,929. 2, Variance = . 2, = . , Purpose = Total. , Budgeted amount (UGX) = 530,755,200. , Released amount (UGX) = 530,755,200. , Variance = . , =
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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Appendix 7 c: Slow implementation of the micro scale irrigation program
1, Entity name = Amuru DLG. 1, Total value of the equipment co-funded = 605,071,628. 1, Required co- funding = 151,267,907. 1, Total Amount co- funded = 151,267,907. 1, Partial co- funding = 0. 1, Co-funded but didn't receive amount = 0. 1, Nu mbe r insp ecte d = 0. 1, Numb er instal led and functi onal = 0. 1, Num ber insta lled and not funct ional = 0. 1, Nu mb er not inst alle d = 0. 1, Co- funding amount for inspected projects = 0. 1, Planne d Numb er of irrigati on equip ment = 140. 1, Numbe r Sensitiz ed = NS. 2, Entity name = Bududa DLG. 2, Total value of the equipment co-funded = 0. 2, Required co- funding = 0. 2, Total Amount co- funded = 4,349,650. 2, Partial co- funding = 0. 2, Co-funded but didn't receive amount = 4,349,650. 2, Nu mbe r insp ecte d = 0. 2, Numb er instal led and functi onal = 0. 2, Num ber insta lled and not funct ional = 0. 2, Nu mb er not inst alle d = 0. 2, Co- funding amount for inspected projects = NP. 2, Planne d Numb er of irrigati on equip ment = 108. 2, Numbe r Sensitiz ed = NS. 3, Entity name = Buikwe DLG. 3, Total value of the equipment co-funded = 224,115,393. 3, Required co- funding = 56,028,848. 3, Total Amount co- funded = 58,804,360. 3, Partial co- funding = 0. 3, Co-funded but didn't receive amount = 58,804,360. 3, Nu mbe r insp ecte d = 1. 3, Numb er instal led and functi onal = 0. 3, Num ber
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4.4.2.1 Funding and absorption Failure to Quantify and Report mobilization and Iraining Activities to Accounting Officer
Paragraph 4.1.1 of the grant, budget and implementation guidelinesMicro Scale Irrigation 2020 states that farmer awareness raising will be based on a communication strategy and user-friendly communication materials to be developed and issued by MAAIF.
A review of the detailed program work plan noted that the district budgeted to spend a sum of UGX.343,601,039 for complementary activities on mobilization awareness, farm visits, demonstrations and farm field schools. Details in table below;
9
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:
Table 3: showing inadequate mobilisation and training of farmers
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3.5 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Kamwenge District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
Kamwenge District received 100% of the budgeted funds of UGX. 1,074,077,184 to implement the following activities.
1, Category Activity = Capital Development scale irrigation equipment). 1, = (micro Installation equipment. 1, = of. 1, = irrigation. 1, Planned quantity = 43. 1, Actual quantity = 36. 2, Category Activity = Complementary services. 2, = . 2, = Training of farmers. 2, = . 2, Planned quantity = 15. 2, Actual quantity = 15. , Category Activity = . , = Setting up demo farms. , = . , = . , Planned quantity = 0. , Actual quantity = 0
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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95f5b169-a319-46ce-a560-f3b98449e328
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3.3.4 Implementation of the Micro irrigation program
Paragraph 4.1.1,4.2 (14) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that;
Farmer awareness raising will be based on a communication strategy and userfriendly communication materials to be developed and issued by MAAIF.
The supply and installation of equipment.
I reviewed the implementation of the micro irrigation program and made the following observations;
a) I noted that the district spent UGX.229,209,427 out of UGX.916,837 708 for and farm field schools. I further noted that the outputs for complementary activities were inadequately quantified in the work plan as shown in the table below;
, Description = Awareness of_political leaders. , Budgeted Amount (UGX) = 34,381,414. 2, Description = Program monitoring_and supervision of irrigation equipment installation. 2, Budgeted Amount (UGX) = 22,920,943. 3, Description = Awareness of farmers. 3, Budgeted Amount (UGX) = 43,841,886. 4, Description = Conducting_farm_visits. 4, Budgeted Amount (UGX) = 45,841,885. 5, Description = Demonstrations. 5, Budgeted Amount (UGX) = 28,920,942. 6, Description = Farmer field schools. 6, Budgeted Amount (UGX) = 51,302,357. 7, Description = Coordination with MAAIF. 7, Budgeted Amount (UGX) = 2,000,000. W, Description = Total. W, Budgeted Amount (UGX) = 229,209,427
as unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as required by the guidelines.
The Accounting Officer attributed this to capacity gaps which would be addressed by the District in the subsequent periods.
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Appendix 3: Implementation of planned outputs
for farmers which 776,647 sites Number Ferro. 01 - Micro Installation of Insti Irriga UgIFT tutio tion Microscale nal irrigation Stre projects ngth enin and Coor dina tion 02- PDM Parish Model Agri sensitistion cult programs ural enhanced Prod ucti on and Prod ucti vity 03 Water Buyamba Wat Grant piped water supply Res ourc es Man age men communal ferro cement construction, 5 = 111. 01 - Micro Installation of Insti Irriga UgIFT tutio tion Microscale nal irrigation Stre projects ngth enin and Coor dina tion 02- PDM Parish Model Agri sensitistion cult programs ural enhanced Prod ucti on and Prod ucti vity 03 Water Buyamba Wat Grant piped water supply Res ourc es Man age men communal ferro cement construction, 6 = 1,158,84 1,1 0,569 58, 840 '56 73, 041 05 776 ,64 11. 01 - Micro Installation of Insti Irriga UgIFT tutio tion Microscale nal irrigation Stre projects ngth enin and Coor dina tion 02- PDM Parish Model Agri sensitistion cult programs ural enhanced Prod ucti on and Prod ucti vity 03 Water Buyamba Wat Grant piped water supply Res ourc es Man age men communal ferro cement construction, 7 = 1,1 58, 840 ,56 73, 041 ,05 776 ,64 11. 01 - Micro Installation of Insti Irriga UgIFT tutio tion Microscale nal irrigation Stre projects ngth enin and Coor dina tion 02- PDM Parish Model Agri sensitistion cult programs ural enhanced Prod ucti on and Prod ucti vity 03 Water Buyamba Wat Grant piped water supply Res ourc es Man age men communal ferro cement construction, 8 = 73 041 ,05. 01 - Micro Installation of Insti Irriga UgIFT tutio tion Microscale nal irrigation Stre projects ngth enin and Coor dina tion 02- PDM Parish Model Agri sensitistion cult programs ural enhanced Prod ucti on and Prod ucti vity 03 Water Buyamba Wat Grant piped water supply Res ourc es Man age
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4.1 District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)
The District Rural Water Supply and a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
Bukomansimbi District budgeted and received UGX.248,570,007 (100%) for the financial year 2022/23 . AII the received funds were absorbed representing a utilization level of 1009.
Below is a breakdown of the planned and actual activities that were implemented using the grant.
1, Category = Rural Water. 1, Activity = and Installation_of 3 10,000 litre tanks. 1, Planned quantity = 3. 1, Actual quantity = 3. 1, Category = Sanitation Sub -. 1, Activity = Rehabilitation of boreholes. 1, Planned quantity = 16. 1, Actual quantity = 16. 1, Category = Grant (traditional component). 1, Activity = Construction of a valley tank at. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Category = Piped Water Sub - Grant (UgIFT component'. 2, Activity = Mikisa village Construction of piped water scheme at Kisojjo HC II. 2, Planned quantity = . 2, Actual quantity =
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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4.4 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Kazo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
Kazo District budgeted and received UGX.157,240,075 (100%) to implement capital development and complementary activities.
1, Category = Capital Development (micro scale irrigation equipment). 1, Activity = Installation of irrigation equipment (demonstration sites). 1, Planned quantity = 2. 1, Actual quantity = 2. 2, Category = Complementary services. 2, Activity = Awareness raising for local leaders. 2, Planned quantity = 832. 2, Actual quantity = 832. 2, Category = Complementary services. 2, Activity = Awareness raising for local leaders. 2, Planned quantity = 1,073. 2, Actual quantity = 1,073. 2, Category = Complementary services. 2, Activity = Farm visits. 2, Planned quantity = 375. 2, Actual quantity = 375
20
I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation was done in accordance with the grant guidelines.
The following were my observations;
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6.4 Micro Scale Irrigation
Table 18: Showing Activities Under Micro-Scale Irrigation Grant
1, Category = Capital Development (micro scale irrigation equipment). 1, Activity = Installation irrigation equipment. 1, Activity = of. 1, Planned quantity = 110. 1, Actual quantity = 46. 2, Category = Complementary services. 2, Activity = Training of farmers. 2, Activity = Training of farmers. 2, Planned quantity = 420. 2, Actual quantity = 380. 2, Category = Complementary services. 2, Activity = Setting up farms. 2, Activity = demo. 2, Planned quantity = 2. 2, Actual quantity = 2
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4.4 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Kassanda District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
Kassanda District budgeted and received UGX.235,860,112 (100%) to implement the following activities.
1, Category = Complementary services. 1, Activity = Training. 1, = of. 1, = farmers. 1, = (91. 1, = per. 1, Planned quantity = 273. 1, Actual quantity = 273. 1, Category = Complementary services. 1, Activity = constituency/demo site). 1, = constituency/demo site). 1, = constituency/demo site). 1, = constituency/demo site). 1, = constituency/demo site). 1, Planned quantity = . 1, Actual quantity = . 1, Category = Complementary services. 1, Activity = Setting up demo farms. 1, = Setting up demo farms. 1, = Setting up demo farms. 1, = Setting up demo farms. 1, = Setting up demo farms. 1, Planned quantity = 3. 1, Actual quantity = 3
I designed audit procedures to assess whether the utilization of the Grant was done in accordance with the grant guidelines.
The following were my observations;
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6.1 District Rural Water Supply and Sanitation Conditional Grant
The District Rural Water Supply and Sanitation Conditional a government program intended to realize Sustainable Development Goal (SDG) No.6, drinking water by 2030.
The grant aims to develop; rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
Pader District budgeted and received UGX.529,812,190 (100%) for the financial year 2022/23. Out of the UGX 529,812,190 received, the District spent UGX.527 188,139(99.5%) leading to un-utilized funds of UGX.2,624,051.
Below is a breakdown of the planned and actual activities that were implemented using the grant.
, Category = Rural Water and. , Activity = Construction of boreholes. , Planned quantity = . , Actual quantity = . , Category = Piped Water Grant (UgIFT component). , Activity = Construction of piped water scheme.. , Planned quantity = . , Actual quantity = . , Category = Piped Water Grant (UgIFT component). , Activity = Construction of production wells. , Planned quantity = . , Actual quantity = . , Category = . , Activity = . , Planned quantity = . , Actual quantity =
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the guidelines. grant
The following were my observations;
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0caf09c9-c3d9-47f3-a59a-c923801f5139
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4.4.3 Inadequate mobilization and training of farmers
Paragraph 4.1.1 of the grant, budget and implementation guidelinesMicro Scale Irrigation 2020 states that farmer awareness raising will be based on a communication strategy and user-friendly communication materials to be developed and issued by MAAIF.
A review of the detailed program work plan revealed that the District had not budgeted to spend a sum of UGX.137, 585,000 on complementary activities on
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4.1 District Rural Water Supply and Sanitation Conditional Grant
The District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
Kazo District budgeted and received UGX.1,042,234,208 (100%) for the financial year 2022/23 out of which UGX.871,603,875 (86%) was spent resulting into unspent balance of UGX.142,630,333 (14%).
Below is a breakdown of the planned and actual activities that were implemented using the grant.
1, Category = Rural Water and Sanitation Sub-Grant (traditional component). 1, Category = Rural Water and Sanitation Sub-Grant (traditional component). 1, Activity = 4. 1, Planned quantity = 4. 1, Actual quantity = 4. 2, Category = Piped Water component). 2, Category = Sub-Grant. 2, Activity = 2. 2, Planned quantity = 2. 2, Actual quantity = 2
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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4.4 Micro Scale Irrigation
The GoU is implementing the micro scale irrigation programme in Rakai District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of
irrigation equipment. The program both the central government through UGIFT and farmers through co-funding.
Rakai District budgeted and received UGX.1,935,319,923 (100%) budgeted to implement the following activities.
1, Category = Capital (micro scale equipment). 1, Activity = Development Installation irrigation equipment. 1, Activity = of. 1, Activity = irrigation. 1, Planned quantity = 19. 1, Actual quantity = 12. 1, = . 2, Category = Complementary services. 2, Activity = Training_of_farmers. 2, Activity = Training_of_farmers. 2, Activity = Training_of_farmers. 2, Planned quantity = 19. 2, Actual quantity = 12. 2, = . 2, Category = Setting_up demo_farms. 2, Activity = Setting_up demo_farms. 2, Activity = Setting_up demo_farms. 2, Activity = . 2, Planned quantity = 1. 2, Actual quantity = 1. 2, =
I designed audit procedures to assess whether the utilization of the District micro scale irrigation Programme was done in accordance with the program guidelines.
The following were my observations;
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5.1 DISTRICT WATER SUPPLY AND SANITATION CONDITIONAL GRANT (DWSSCG)
The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
Tororo District received UGX. 951,533,306, out of UGX. 951,533,306 as budgeted (100%) for the financial year 2022/23. Out of the UGX. 951,533,306 received, the District spent UGX. 951,533,306 (100%) leading to no un-utilized funds.
Below is a breakdown of the planned and actual activities that were implemented using the grant.
1, Category = Rural Water and Sanitation Sub-Grant. 1, Activity = (traditional Construction of boreholes. 1, Planned quantity = 20. 1, Actual quantity = 20. 1, Category = Rural Water and Sanitation Sub-Grant. 1, Activity = Rehabilitation of boreholes. 1, Planned quantity = 25. 1, Actual quantity = 25. 1, Category = component). 1, Activity = Construction of VIP latrine. 1, Planned quantity = 3. 1, Actual quantity = 3
14
2, 1 = Piped. 2, 2 = Water (UgIFT component). 2, 3 = Sub-Grant at to Kisoko Sub county. 2, 4 = Extension of piped water scheme 2km. 2, 5 = 2km. 2, 1 = Piped. 2, 2 = . 2, 3 = Construction of production wells. 2, 4 = 4. 2, 5 = 4
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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a6733c1f-30f3-4209-9f42-fa221fabb2b5
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3.1 District Rural Water Supply and Sanitation Conditional Grant
The District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at the operation and maintenance of piped water systems in small towns within a district. funding
Luuka District budgeted and received UGX.482,703,563 (100%) for the financial year 2022/23. Out of the UGX.482,703,563 received, the District spent UGX.482,703,563 (100%).
Below is a breakdown of the planned and actual activities that were implemented using the grant.
, Category = Rural Water Sanitation. , Activity = and Construction of boreholes Sub-Grant. , Planned quantity = 11. , Actual quantity = 11. , Category = Rural Water Sanitation. , Activity = Rehabilitation of boreholes. , Planned quantity = 4. , Actual quantity = . , Category = (traditional component). , Activity = Construction of VIP latrine at Nawansega RGC in Bukooma Sub-. , Planned quantity = . , Actual quantity = . , Category = Piped Water Grant (UgIFT component). , Activity = county Sub - Construction of piped water scheme at ikumbya ruralgrowth center and ikumbya seed secondary school. , Planned quantity = . , Actual quantity =
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines .
The following were my observations;
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3a0a6d39-c2e2-4896-9f4f-7a6837f8e091
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4.1 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT (DWSSCG)
The District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
Kibuku District received UGX. 751,861,657, out of UGX. 751,861,657 budgeted (100%) for the financial year 2022/23. Out of the UGX. 751,861,657 received, the District spent UGX. 751,861,657 (100%) leading to full utilization of funds.
11
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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4.4.4 Activity percentage allocations and codes for complementary services
Paragraph 3.3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation, 2020 states that the share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) However, a review of the budget and expenditure revealed that all the expenditure
categories for the complimentary services were lumped on one item code (224006).
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3.4 Micro Scale Irrigation Program
The GoU is implementing the micro scale irrigation programme in the District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.
The District received UGX.294, 825,140, out of UGX.294, 825,140 budgeted (100%) to implement the following activities.
1, Category = Construction of demo irrigation sites. 1, Activity = Installation of irrigation equipment. 1, Planned quantity = 4. 1, Actual quantity = 4. 2, Category = Complementary services. 2, Activity = sensitization meetings for 8 Lower Local Governments. 2, Planned quantity = 8. 2, Actual quantity = 8. 2, Category = Complementary services. 2, Activity = farm visits. 2, Planned quantity = 341. 2, Actual quantity = 341
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6.3.2.2 Planning
Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation GuidelinesMicro Scale Irrigation 2020 provides that;
The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).
The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.
The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools)
I reviewed the planning procedures for the micro irrigation grant and observed the following;
Expenditure categories for the complimentary services were charged on item codes 225204 and 391002. Further verification revealed that departmental work plans did not indicate any expenditure codes contrary to the implementation program expenditure guidelines.
As a result, I was unable to undertake analytical review and analysis of expenditure incurred on complementary activities.
The Accounting Officer explained that the anomaly was a result of upgrade in the chart of accounts PBS budgeting and it being the first year of the upgrade, some of the codes were not available in PBS at the time of budgeting.
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Appendix 9: Extent of service delivery under Micro-Scale Irrigation Scheme
procurement reference, 1 = Supplier: Fadaisy General Services Procurement Reference:. Equipment supplier and procurement reference, 2 = Supplier: Fadaisy General Services Procurement Reference:
52
, 1 = Value of equipment UGX. 23,496,278. , 2 = Value of equipment UGX. 23,496,278. , 1 = . , 2 = Photos. Date of installation: June 2023 Visit conducted by District officials: Reports availed Size of the farm: 1.5 acres Training received from the equipment supplier: Training on usage of equipment done Security of the equipment: Solar panels accessible and not raised. It is an area where children and animals can access and spoil it., 1 = Date of installation: June 2023 Visit conducted by District officials: Reports availed Size of the farm: 1.5 acres Training received from the equipment supplier: Training on usage of equipment done Security of the equipment: Solar panels accessible and not raised. It is an area where children and animals can access and spoil it.. Date of installation: June 2023 Visit conducted by District officials: Reports availed Size of the farm: 1.5 acres Training received from the equipment supplier: Training on usage of equipment done Security of the equipment: Solar panels accessible and not raised. It is an area where children and animals can access and spoil it., 2 = Date of installation: June 2023 Visit conducted by District officials: Reports availed Size of the farm: 1.5 acres Training received from the equipment supplier: Training on usage of equipment done Security of the equipment: Solar panels accessible and not raised. It is an area where children and animals can access and spoil it.
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4.5.3 Implementation of the Micro irrigation program
Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that;
Farmer awareness raising will be based on a communication strategy and userfriendly communication materials to be developed and issued by MAAIF.
The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems.
The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid.
The supply and installation of equipment.
The supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer.
I reviewed the implementation of the micro irrigation program and made the following observations;
A review of the detailed program work plan revealed that the district spent UGX. 219,792,060 out of UGX. 314,480,149 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required.
Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines.
(04) planned irrigation equipment had not been delivered and installed to selected farmers by 30 th June, 2023.
Three (3) out of four (4) planned irrigation equipment had been delivered to selected farmers.
A review of procurements for contracts worth UGX. 83,753,568 revealed that the district did not comply with the selection criteria for the lowest priced technically responsive bid. Details are in Appendix 38
As a result of the shortcomings, the purpose for which the funds were disbursed was not met and implementation of the program activities was not satisfactory during the financial year under review.
The Accounting Officer mainly attributed the shortcomings to delayed procurement process.
37
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ii. Delayed supply and installation of irrigation equipment
Paragraph 4.2 sub-section 14 of the Grant, Budget and Implementation Guidelines-Micro Scale Irrigation, 2020 requires the supply and installation of equipment.
I noted that sixteen (16) out of twenty-eight (28) farmers delayed to have irrigation equipment supplied and installed as shown in appendix 13.
This defeats the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review.
The Accounting Officer explained that the prequalified service providers were to provide services to others districts, they did not respond in time as expected and this caused delays in installation of equipment as of today all the farmers have benefited.
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3.6.2 Areas of improvement
Paragraph 4.2 (18) of the Grant, Budget and Implementation Guidelines-Micro Scale Irrigation, 2020 provides for servicing and maintenance during the warranty period where the supplier offers technical training & support to the farmer.
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73260148-6892-4a54-8073-a471e61f8e5d
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3.2 Implementation of Micro Scale Irrigation - Development under Production and Marketing
The funding for the implementation of Micro Scale Irrigation schemes in DLGs is by both the central government and farmers through co-funding. Bukomansimbi district has benefited from this program. The program aims at helping farmers buy irrigation equipment at lower cost, teach them how to use the irrigation equipment and when and how to water crops.
I designed procedures to establish whether the farmers were properly selected, funds budgeted and transferred to support individual farmers to purchase and use microscale irrigation equipment in accordance with the program guidelines. Below are my observations;
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4bc029ed-1742-40ad-85e4-827041d69bc9
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3.1 District Rural Water Supply and Sanitation Conditional Grant
The District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
Lwengo District budgeted and received UGX.542,482,424 (100%) for the financial All the received funds were absorbed representing a utilization level of 1009.
Below is a breakdown of the planned and actual activities that were implemented using the grant.
, Category = Rural Water and Sanitation Sub -. , Activity = Drilling_deep_borehole. , Planned quantity = 2. , Actual quantity = 2. , Category = Rural Water and Sanitation Sub -. , Activity = Valley_tanks_. , Planned quantity = 1. , Actual quantity = 1. , Category = Grant (traditional. , Activity = 1 5-stance latrine. , Planned quantity = . , Actual quantity = 1. , Category = component). , Activity = Mansonary tanks. , Planned quantity = 6. , Actual quantity = 6. , Category = Rural Water and Sanitation Sub -. , Activity = Rehabilitation of boreholes. , Planned quantity = 10. , Actual quantity = 10. 2, Category = Piped Water Sub - Grant (UgIFT component). 2, Activity = Installation of mini-solar powered. 2, Planned quantity = . 2, Actual quantity =
designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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9b3533aa-4c43-487b-9ef8-47cc86b089ef
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7.0 Micro scale Irrigation program
The funding for the implementation of Micro Scale Irrigation schemes in DLGs is by both the central government and farmers through co-funding. Masaka District has benefited from this program. The program aims at helping farmers buy irrigation equipment at lower cost, teach them how to use the irrigation equipment and when and how to water crops.
I designed procedures to establish whether the farmers were properly selected, funds budgeted and transferred to support individual farmers to purchase and use micro-scale irrigation equipment in accordance with the program guidelines. Below are my observations;
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91be9de6-539b-4715-87b1-98cf2fa0cbb1
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a) Activity percentage allocations and codes for complementary services
Paragraph 3.3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation, 2020 states that the share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools)
However, a review of the budget revealed that all the expenditure categories for the complimentary services were put to codes 221008,221009,222001,224003,227001 which is contrary to the guidelines of the grant. Further verification revealed that departmental work plan for the grant indicated the right codes to be charged, yet the expenditure was put to codes which are contrary to the work plan.
As a result, I was unable to undertake analytical review and analysis of expenditure incurred on complementary activities.
The Accounting Officer took note of the observation and going forward codes of the work plans will be harmonized with the codes in the integrated financial management system.
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f68ca1d7-41e6-4eae-91b5-eca284830ec9
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6.1 District Rural Water Supply and Sanitation Conditional Grant
The District Rural Water Supply and Sanitation Conditional Grant(DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030.
The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district.
Kole District budgeted and received UGX.732,453,118,(100%) for the financial year 2022/23. Out of the UGX. 732,453,118 received, the District spent UGX. 732,453,020 (100%).
Below is a breakdown of the planned and actual activities that were implemented using the grant.
1, Category = Rural Water and Sanitation Sub- Grant (traditional component). 1, Activity = Construction of boreholes. 1, Planned quantity = 15. 1, Actual quantity = 15. 1, Category = Rural Water and Sanitation Sub- Grant (traditional component). 1, Activity = Rehabilitation of boreholes. 1, Planned quantity = 10. 1, Actual quantity = -. 1, Category = Rural Water and Sanitation Sub- Grant (traditional component). 1, Activity = Construction of VIP latrine. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Category = Piped Water Sub-Grant (UgIFT component). 2, Activity = Construction of piped water scheme at Okwerodot Seed Secondary School and Ayer HC III. 2, Planned quantity = 2. 2, Actual quantity = 2
I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines.
The following were my observations;
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