Dataset Viewer
cluster_labels
int64 0
99
| chunks
stringlengths 7
4.26k
| point_ids
stringlengths 36
36
|
|---|---|---|
0 |
4.1.6 Contradictory PDM implementation guidelines/directives
From my review of the implementation of PDM activities, I noted that the entity received numerous guidance's from different authorities and at times, they appeared contradictory therefore causing challenges during implementation. Some of these guidance's include;
Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Guideline = Fund should go direct to PDM SACCO accounts in commercial banks. , Issuing Authority = PSST. , Guideline = Funds to be sent to entity General Fund Accounts. Diversion/ re- allocation of funds, Issuing Authority = PSST. Diversion/ re- allocation of funds, Guideline = letter Referenced BPD86/150/01 and dated 20 th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to the Parish Revolving Fund. Diversion/ re- allocation of funds, Issuing Authority = Public Finance. Diversion/ re- allocation of funds, Guideline = Regulation 16(1) of the PFMR. 2016 states that an
Contradictory guidance negatively affected progress of implementation of PDM activities.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PDM secretariat to review the various guidance's issued with view of harmonizing guidance given to implementers of PDM activities.
|
d7bb2f75-37e7-4ef3-b7fd-25c173abec95
|
0 |
4.1.5 Administrative costs
The administrative costs were meant for coordinating operations and implementing administrative structures at the District, sub county and parish level for the effective implementation of the PDM.
A review of expenditure related to the administrative costs revealed that the District spent UGX.101,509,421 for administrative costs of which UGX.78,996,678 was repurposed from staff costs, gadgets and tools. Funds were utilised in accordance with the prescribed guidelines and sufficiently supported.
|
b15bbc2d-d79e-4cc9-a30a-8e579d4e48b5
|
0 |
4.3.1.2 Release of Funds for PDM Administrative Costs
According to a letter from the National Coordinator of the PDM dated 29 th September 2022 to all Local Government Accounting Officers on utilisation of PDM administrative costs grant in the FY 2022/23, UGX.10.5 billion (UGX.1 million per parish) was provided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include;
PDM SACCO General Meetings and initial training of PDM SACCO leaders by 30 th November 2022 (Quarter 1 release).
Consolidated allowances for the Parish Development Committee (PDC) meetings,
Consolidated allowances for Monitoring and Evaluation by PDC members,
Stationery, and
Refreshments
The approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.58,000,000, out of which, only UGX.43,055,000 (74%) was received, leading to a shortfall of UGX.14,945,000 (26%).
Mobilisation and monitoring of PDM beneficiaries by the PDCs was greatly affected especially in the last quarter of the financial year.
The Accounting Officer explained that the part of the PDM administrative costs were to facilitate PDM SACCO general Meetings and training of PDM SACCO leaders and the 75% of the administrative costs was to facilitate PDC meetings/activities.
|
31116191-ab6d-4aaa-afa7-db8608e9a197
|
0 |
4.3.3 Release of Funds for PDM Administrative Costs
According to a letter from the National Coordinator of the PDM dated 29 th September 2022 to all Local Government Accounting Officers on utilisation of PDM administrative costs grant in the FY 2022/23, UGX.10.5 billion (UGX. 1 million per parish) was
41
provided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include;
PDM SACCO General Meetings and initial training of PDM SACCO leaders by 30 th November 2022 (Quarter 1 release).
Consolidated allowances for the Parish Development Committee (PDC) meetings,
Consolidated allowances for Monitoring and Evaluation by PDC members,
Stationery, and
Refreshments
The approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.45,025,486, and all this amount was received leading to no shortfalls.
|
e9fadfb8-cee2-4e17-81be-b2db78b2f64a
|
0 |
a) Diversion of funds
I noted that the district diverted UGX.23,176,058 meant for recruitment and payment of staff salaries for parish chiefs as guided in the budget execution circular dated 30 th June 2021. This was contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
Audit noted the funds involved were utilized for data capture and fully supported with accountability documents.
The Accounting Officer explained that the Parish Chiefs meant to be paid were already absorbed on our traditional payroll, therefore, such funds could not apply to them. Therefore, UGX.23,176,058 were diverted to cater for the unfunded important activity in the execution of the PDM program.
I advised the PS/ST to ensure that repurposing funds is done within the law.
|
e19513a3-e768-4214-895f-082d3f621a16
|
0 |
4.1.4 Administrative costs
The administrative costs were meant for coordinating operations and implementing administrative structures at the District, sub county and parish level for the effective implementation of the PDM.
A review of expenditure related to the administrative costs revealed that the District spent UGX.91,700,501 for administrative costs. All the funds were utilised in accordance with the prescribed guidelines and sufficiently supported with receipts, payment vouchers, and reports.
|
52722c57-53cd-453b-a8c8-6fc8eba15830
|
0 |
The Accounting Officer explained that;
UGX.237,975,646 that was diverted from staff costs and Gadgets and tools was based on a PS/ST circular dated 20 th May 2022 ref.BPD86/150/01 where it was guided that part of the funds under staff costs, gadgets & tools be repurposed for the Parish Revolving funds with the same votes.
These funds were accordingly disbursed to the 57 PDM SACCOs as directed and the funds were still held in the respective SACCO bank accounts.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities.
|
f5e926ec-cc41-4f15-8c57-473c9f5f98a4
|
0 |
5.3.1.4 Release of Funds for PDM Administrative Costs
According to a letter from the National Coordinator of the PDM dated 29 th September 2022 to all Local Government Accounting Officers on utilisation of PDM administrative costs grant in the FY 2022/23, UGX.10.5 billion (UGX. 1 million per parish) was provided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include;
PDM SACCO General Meetings and initial training of PDM SACCO leaders by 30 th November 2022 (Quarter 1 release).
Consolidated allowances for the Parish Development Committee (PDC) meetings,
Consolidated allowances for Monitoring and Evaluation by PDC members,
Stationery, and
Refreshments
I noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.224,000,000, out of which, UGX.224,000,000 (100%) was received, leading to no shortfall.
However, Funding received of UGX. 1,000,000 per SACCO and or below was inadequate to facilitate the activities of the PDCs.
The Accounting Officer explained that the challenge has been inadequate funding to finance the operation of PDCs at parish level, including lack of ICT Equipment's.
|
8590258d-2e1e-4b3a-bbc3-5c4b93b9c309
|
0 |
4.6 Contradictory PDM implementation guidelines/directives
From my review of the implementation of PDM activities, I noted that the entity received numerous guidance from different authorities and at times, they appeared contradictory therefore causing challenges during implementation. Some of these guidance's include;
Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Guideline = Fund should go direct to PDM SACCO accounts in commercial banks.. , Issuing Authority = PS/ST. , Guideline = Funds to be sent to entity General Fund Accounts.. Diversion/ re- allocation of funds, Issuing Authority = PS/ST. Diversion/ re- allocation of funds, Guideline = letter Referenced BPD86/150/01 and dated 20 th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to the Parish Revolving Fund.. Diversion/ re- allocation of funds, Issuing Authority = Public Finance Management Regulation, 2016. Diversion/ re- allocation of funds, Guideline = Regulation 16(1) of the PFMR. 2016 states that an Accounting Officer may request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
Contradictory guidance negatively affected progress of implementation of PDM activities.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities.
I advised the PDM secretariat to review the various guidance's issued with view of harmonizing guidance given to implementers of PDM activities.
|
8d862fd2-b3a8-494f-91d5-0e3a6451c1d7
|
0 |
4.1.2 Repurposing and utilization of PDM funds
The District repurposed funds meant for gargets and tools and staff costs to the revolving funds as shown in the table below.
Release, Administrati ve costs (UGX.) = 40,620,400. Release, Gadgets and tools(UGX.) = 61,166,698. Release, Staff costs(UGX.) = 94,150,236. Release, Revolving fund(UGX.) = 215,034,926. Release, Remarks = . Funds repurposed, Administrati ve costs (UGX.) = . Funds repurposed, Gadgets and tools(UGX.) = (61,166,698). Funds repurposed, Staff costs(UGX.) = (44,416,236). Funds repurposed, Revolving fund(UGX.) = 105,582,934. Funds repurposed, Remarks = All funds for gadgets and tools and. Funds available, Administrati ve costs (UGX.) = 40,620,400. Funds available, Gadgets and tools(UGX.) = 0. Funds available, Staff costs(UGX.) = 49,734,000. Funds available, Revolving fund(UGX.) = 320,617,860. Funds available, Remarks =
I undertook a review of the utilization of funds for Revolving fund UGX.320,617,860, Administrative costs of UGX.40,620,400 and staff costs of UGX.49,734,000 and observed the following.
|
9d55456b-32a7-4138-83d2-7a72fe0931b8
|
0 |
6.2 Repurposing and utilization of PDM funds
The district repurposed funds meant for gadgets & tools and staff costs to the revolving funds and Administrative Costs as shown in the table below:
Release, Administrativ e costs (UGX) = 18,010,194. Release, Gadgets and tools (UGX) = 20,388,899. Release, Staff costs (UGX) = 49,375,118. Release, Revolving fund (UGX) = 107,517,463. Release, Remarks = . Funds repurposed, Administrativ e costs (UGX) = 23,176,058. Funds repurposed, Gadgets and tools (UGX) = (20,388,899). Funds repurposed, Staff costs (UGX) = (23,176,058). Funds repurposed, Revolving fund (UGX) = 20,388,899. Funds repurposed, Remarks = Funds for gadgets were repurposed to revolving fund and part of staff costs was repurposed to. Funds available to spend, Administrativ e costs (UGX) = 41,186,252. Funds available to spend, Gadgets and tools (UGX) = 0. Funds available to spend, Staff costs (UGX) = 26,199,060. Funds available to spend, Revolving fund (UGX) = 127,906,36 2. Funds available to spend, Remarks =
I undertook a review of the utilization of funds for revolving fund of UGX.127,906,362 administrative costs of UGX.41,186,252 and staff cost of UGX.26,199,060 and observed the following;
14
|
4a69c726-f06b-4240-a54e-7cabfe23b1bf
|
0 |
7.1.4 Administrative Costs
The administrative costs were meant for coordinating operations and implementing administrative structures at the district/municipality, sub county and parish level for the effective implementation of the PDM. A detailed breakdown of the administrative costs is shown in the table below:
1, Description = Mobilization and community sensitization & Monitoring and Supervision by DEC/ senior management. 1, Amounts(UGX) = 47,026,620. , Description = TOTAL. , Amounts(UGX) = 47,026,620
I however, noted that an additional UGX.56,000,000 from production and marketing Department was diverted to the Administrative cost without the approval of the Minister of Finance and Parliament.
23
I however noted that the district expenditure of UGX.107,662,188 on administrative costs was adequately supported with required documents of accountability. For example, payment sheets, receipts, reports and attendance sheets were attached where necessary.
|
5ed27ef6-ad1a-4477-9dc3-c8633b563880
|
0 |
3.1.4 Administrative costs
The administrative costs were meant for coordinating operations and implementing administrative structures at the district/municipality, sub county and parish level for the effective implementation of the PDM.
I noted that UGX.39,522,357 spent as part of administrative costs were fully supported by documents like schedules of officers paid allowances, Fuel receipts and activity reports hence the funds were utilized for the intended purpose.
|
9eee3439-2b5c-4e2b-be85-708fa60a0767
|
0 |
a) Funds diverted
Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote. However, I noted that a total of UGX.33,981,294 for gadgets and tools and UGX.582,825 for staff costs was diverted to revolving fund for subsequent disbursement to registered SACCOs contrary to
15
Initially planned procurement of gadgets and tools could not be procured. As a result, monitoring and supervision of SACCO activities was hindered.
The Accounting Officer explained that this diversion was based on a PS/ST circular dated 20 th May 2022 ref.BPD86/150/01 where it was guided that part of the funds under staff costs, gadgets & tools be repurposed for the Parish Revolving funds with the same votes.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PS/ST to ensure that repurposing funds is done within the law.
|
2ca73f9e-6832-4aee-aaee-84d03fad772a
|
0 |
5.1.7 Contradictory PDM implementation guidelines/directives
From my review of the implementation of PDM activities, I noted that the entity received numerous guidance's from different authorities and at times they appeared contradictory therefore causing challenges during implementation. Some of these guidance's include:
Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Guideline go direct = Fund should PDM SACCO commercial banks. Transfer of funds to PDM SACCOs, Guideline go direct = to accounts in. Transfer of funds to PDM SACCOs, Issuing Authority = PS/ST. Transfer of funds to PDM SACCOs, Issuing Authority = PS/ST. Transfer of funds to PDM SACCOs, Guideline go direct = General Fund Accounts. Transfer of funds to PDM SACCOs, Guideline go direct = Funds to be sent to entity. Diversion/ re- allocation of funds, Issuing Authority = PS/ST. Diversion/ re- allocation of funds, Issuing Authority = PS/ST. Diversion/ re- allocation of funds, Guideline go direct = letter BPD86/150/01 20 th funds budgeted gadgets and tools should be repurposed to Revolving Fund 16(1). Diversion/ re- allocation of funds, Guideline go direct = Referenced and dated May 2022 stated that for under the Parish. Diversion/ re- allocation of funds, Issuing Authority = Public Regulation. Diversion/ re- allocation of funds, Issuing Authority = Finance Management. Diversion/ re- allocation of funds, Guideline go direct = Regulation PFMR. 2016 states that an Accounting. Diversion/ re- allocation of funds, Guideline go direct = of the Officer may
16
Contradictory guidance negatively affected progress of implementation of PDM activities.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PDM secretariat to review the various guidance's issued with view of harmonizing guidance given to implementers of PDM activities.
|
15ca8576-b3fb-44cc-b394-0446bbac7cc6
|
0 |
4.1.6 Staff costs
These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM programs to the community, as well as coordinate and support implementation of PDM activities among others. The following were observed;
15
I noted that only UGX.5,607,000 out of GX.61,718,897 received for staff costs was used for the intended purpose and the balance of UGX.56,642,897 was repurposed to administrative cost. The balance of the funds retained to cater for the staff costs were properly accounted for.
The Accounting Officer explained that the District only had a few gaps for Parish chiefs who were covered by promotion.
I advised the Accounting Officer to always ensure that reallocations are done as per the law before spending.
|
70c7eb25-1b91-4e1e-883c-4807c2e56e42
|
0 |
4.1.4 Administrative costs
The administrative costs were meant for coordinating operations and implementing administrative structures at the district/municipality, sub county and parish level for the effective implementation of the PDM.Refer to a breakdown of the administrative costs.
1, Description = Production and Marketing (Extension grant) Used for PDM roll out activities at District to Parish Level. 1, Amounts(UGX) = 43,423,000. 2, Description = Production and Marketing (Conditional grant) used for PDM roll out activities at District to Parish level. 2, Amounts(UGX) = 8,234,132. 3, Description = Data Collection. 3, Amounts(UGX) = 21,011,894. 4, Description = Mindset change training. 4, Amounts(UGX) = 4,752,000. 5, Description = Financial inclusion activities. 5, Amounts(UGX) = 4,474,000. , Description = TOTAL. , Amounts(UGX) = 81,895,026
A review of expenditure related to the administrative costs revealed that UGX.81,895,026 was adequately supported with required documents of accountability i.e payment sheets, receipts , reports and attendance sheets.
|
c2f79cdc-b200-409d-a32c-a70214430091
|
0 |
4.1.6 Contradictory PDM implementation guidelines/directives
From my review of the implementation of PDM activities, I noted that the entity received numerous guidance from different authorities and at times they appeared contradictory therefore causing challenges during implementation. Some of these guidance's include:
Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Guideline = Fund should go direct to PDM SACCO accounts in commercial banks. , Issuing Authority = PSST. , Guideline = Funds to be sent to entity General Fund Accounts. Diversion/ re- allocation of funds, Issuing Authority = PSST. Diversion/ re- allocation of funds, Guideline = letter Referenced BPD86/150/01 and dated 20 th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to the Parish Revolving Fund. Diversion/ re- allocation of funds, Issuing Authority = Public Finance Management Regulation. Diversion/ re- allocation of funds, Guideline = Regulation 16(1) of the PFMR. 2016 states that an Accounting Officer may request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
Contradictory guidance negatively affected progress of implementation of PDM activities.
The Accounting Officer promised that consultation with the PDM secretariat shall always be done in case of need.
17
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PDM secretariat to review the various guidance's issued with view of harmonizing guidance given to implementers of PDM activities.
|
32bf6187-9514-403d-9922-cb8baba89c9a
|
0 |
7.1.2 Repurposing and utilization of PDM funds
The district repurposed funds meant for gadgets & tools and staff costs to the revolving funds and Administrative Costs as shown in the table below:
Description, 1 = Prodn Mkting dept. Description, 2 = &. Description, 3 = Administrati ve costs. Description, 4 = Gadgets and tools Staff costs. Description, 5 = Revolving fund. Description, 6 = Remarks. Release, 1 = 56,000,000. Release, 2 = 47,026,620. Release, 3 = 53,237,683. Release, 4 = 128,923,919. Release, 5 = 280,740,040. Release, 6 =
22
Funds repurposed, 1 = (56,000,000 ). Funds repurposed, 2 = 56,000,000. Funds repurposed, 3 = (53,237,683). Funds repurposed, 4 = 0. Funds repurposed, 5 = 53,237,683. Funds repurposed, 6 = - All funds for gadgets and tools were repurposed to revolving funds. - Repurposed funds from Prodn. Additional PDM funds, 1 = 0. Additional PDM funds, 2 = 4,635,568. Additional PDM funds, 3 = 0. Additional PDM funds, 4 = 0. Additional PDM funds, 5 = 0. Additional PDM funds, 6 = Additional funding for. Funds available spend, 1 = . Funds available spend, 2 = 107,662,188. Funds available spend, 3 = 0. Funds available spend, 4 = 128,923,919. Funds available spend, 5 = 333,977,723. Funds available spend, 6 =
I undertook a review of the utilization of funds for Revolving fund worth UGX.333,977,723, administrative costs of UGX.107,662,188 and staff cost of UGX.128,923,919; and observed the following:
|
436df39b-be58-49de-a53b-01bd2850d862
|
0 |
4.1.4 Gadgets and Tools
According to PS/ST circular dated 20 th May 2022, Gadgets and Tools funds released to the District of UGX.25,486,124 was required to be repurposed revolving funds to be distributed to registered SACCOs. However, out of total amount released only UGX.3,132,343 was repurposed to the Revolving Fund and the balance of UGX.22,353,781 was repurposed to administration costs contrary to PS/ST guidance.
As a result registered SACCOs were under funded to only UGX.6,042,800 instead of UGX.17,000,000.
The Accounting Officer did not respond to this matter.
I advised the Accounting Officer to always abide by guidelines issued by relevant authorities.
|
79d2683e-3295-4d6f-b2ab-2bd5a9223eed
|
0 |
4.1.4 Administrative costs
The administrative costs were meant for coordinating operations and implementing administrative structures at the district/municipality, sub county and parish level for the effective implementation of the PDM. Refer to a breakdown of the administrative costs.
Source: OAG Analysis
|
784e43aa-eb8e-44ef-8d40-a02e00f9bea9
|
0 |
a) Funds diverted
I noted that a total of UGX.64,289,926 for gadgets and tools was diverted to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
Initially planned procurement of gadgets and tools could not be implemented. As a result monitoring and supervision of SACCO activities was hindered.
The Accounting Officer explained that UGX.64,289,926 diverted from Gadgets and tools was based on a PS/ST circular dated 20 th May 2022 ref.BPD86/150/01 where it was guided that part of the funds under staff costs, gadgets & tools be repurposed for the Parish Revolving funds with the same votes. Therefore, those funds were accordingly disbursed to the 37 PDM SACCOs as directed and the funds are still held in the respective SACCO accounts.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PSST to ensure that repurposing funds is done within the law.
|
7636cc8e-1828-4ca0-8cc2-a48b238bb8f4
|
0 |
4.1.5 Contradictory PDM implementation guidelines/directives
From my review of the implementation of PDM activities, I noted that the entity received numerous guidances from different authorities and at times they appeared contradictory therefore causing challenges during implementation. Some of these guidance's include:
Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Guideline = Fund should go direct to PDM SACCO accounts in commercial banks. , Issuing Authority = PSST. , Guideline = Funds to be sent to entity General Fund Accounts. Diversion/ re-allocation of funds, Issuing Authority = PSST. Diversion/ re-allocation of funds, Guideline = letter Referenced BPD86/150/01 and dated 20 th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to the Parish Revolving Fund. , Issuing Authority = Public Finance Management Regulation. , Guideline = Regulation 16(1) of the PFMR. 2016 states that an Accounting Officer may request the Minister for approval to vary, within a
14
Contradictory guidance negatively affected progress of implementation of PDM activities.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PDM secretariat to review the various guidance's issued with view of harmonizing guidance given to implementers of PDM activities.
|
599055f3-f29e-4c25-9f2c-623623798027
|
0 |
3.1.7 Contradictory implementation guidance/directives
From my review of the implementation of PDM activities I noted that entity received numerous guidance's from different stakeholders and at times they appeared contradicting and therefore caused challenges during implementation. Some of these guidance's included;
Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Guideline = Fund should go direct to PDM SACCO accounts in commercial banks. , Issuing Authority = PSST. , Guideline = Funds to be sent to entity General Fund Accounts. Diversion/ re-allocation of funds, Issuing Authority = PSST. Diversion/ re-allocation of funds, Guideline = letter Referenced BPD86/150/01 and dated 20 th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to the Parish Revolving Fund. , Issuing Authority = Public Finance Management Regulation. , Guideline = Regulation 16(1) of the PFMR. 2016 states that an Accounting Officer may request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
Contradictory guidance negatively affected progress of implementation of PDM activities.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PDM secretariat to review the various guidance's issued with view of harmonizing guidance given to implementers of PDM activities.
20
|
bdb3b59d-4a29-4776-97fa-89e8e9cd3410
|
0 |
7.1.6 Contradictory PDM implementation guidelines/directives
From my review of the implementation of PDM activities, I noted that the entity received numerous guidance's from different authorities and at times they appeared contradictory therefore causing challenges during implementation. Some of these guidance's include:
Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Guideline = Funds should go direct to PDM SACCO accounts in commercial banks. , Issuing Authority = PSST. , Guideline = Funds to be sent to entity General Fund Accounts. Diversion/ re- allocation of funds, Issuing Authority = PSST. Diversion/ re- allocation of funds, Guideline = letter Referenced BPD86/150/01 and dated 20 th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to. , Issuing Authority = Public Finance Management Regulation. , Guideline = the Parish Revolving Fund Regulation 16(1) of the PFMR. 2016 states that an Accounting Officer may request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
Contradictory guidance negatively affected progress of implementation of PDM activities.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PDM secretariat to review the various
24
guidance's issued with view of harmonizing guidance given to implementers of PDM activities.
|
49485721-4a1a-4a87-beba-54c6838b30af
|
0 |
4.1.4Administrative costs
The administrative costs were meant for coordinating operations and implementing administrative structures at the district/municipality, sub county and parish level for the effective implementation of the PDM. A detailed breakdown of the administrative costs is shown in the table below:
1, Activities to be implemented = Sensitization of 7 LLGs on operation and preparation of PDM. 1, Actual activities implemented = Sensitization 7 LLGs on operation and preparation of PDM. 1, Amount involved (UGX) = 12,691,500. 2, Activities to be implemented = Village/Parish level meetings to select beneficiary households and identifying priority enterprises. 2, Actual activities implemented = Village/Parish level meetings to select beneficiary households and identifying priority enterprises. 2, Amount involved (UGX) = 11,566,000. 3, Activities to be implemented = Formation and registration of Parish enterprise groups. 3, Actual activities implemented = Formation and registration of Parish enterprise groups. 3, Amount involved (UGX) = 13,701,000. 4, Activities to be implemented = Enterprise development and top- up on data collection. 4, Actual activities implemented = Enterprise development and top-up on data collection. 4, Amount involved (UGX) = 9,094,021. , Activities to be implemented = Total. , Actual activities implemented = . , Amount involved (UGX) = 47,052,521
A review of expenditure related to the administrative costs revealed that out of UGX.68,525,629 received, only UGX.47,052,521 was spent on administrative costs and was adequately supported with required documents of accountability i.e payment sheets, receipts, reports and attendance sheets. The unspent balance of UGX.21,473,108 was subsequently swept back to the consolidated at the end of the financial year.
|
7832a778-f562-4e2f-82ba-4c9903009088
|
0 |
4.1.6 Contradictory PDM implementation guidelines/directives
From my review of the implementation of PDM activities, I noted that the entity received numerous guidances from different authorities and at times they appeared contradictory therefore causing challenges during implementation. Some of these guidance's include:
Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Guideline = Fund should go direct to PDM SACCO accounts in commercial banks. Transfer of funds to PDM SACCOs, Issuing Authority = PSST. Transfer of funds to PDM SACCOs, Guideline = Funds to be sent to entity General Fund Accounts. Diversion/ re-allocation of funds, Issuing Authority = PSST. Diversion/ re-allocation of funds, Guideline = letter Referenced BPD86/150/01 and dated 20th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to the. Diversion/ re-allocation of funds, Issuing Authority = Public Finance Management Regulation. Diversion/ re-allocation of funds, Guideline = Regulation 16(1) of the PFMR. 2016 states that an Accounting Officer may request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
Contradictory guidance negatively affected progress of implementation of PDM activities.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PDM secretariat to review the various guidance's issued with view of harmonizing guidance given to implementers of PDM activities.
|
d7612547-02ad-4c68-9293-89fb6883278e
|
0 |
5.1.5 Staff costs
These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM programs to the community, as well as coordinate and support implementation of PDM activities among others. The following were observed;
As explained above, out of a sum of UGX.304,479,894, UGX.112,245,105 was repurposed to the Parish Revolving Fund of the District. All the funds that were retained to cater for the staff costs and were properly accounted for.
|
7e5babef-1969-4e91-bc19-de7de4c18175
|
0 |
a) Funds diverted
I noted that a total of UGX 282,492,532 (UGX. UGX.90,617,324 for gadgets and tools and UGX 191,875,208 for staff costs) was diverted to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
Initially planned procurement of gadgets and tools staff and operational costs could not be implemented. As a result monitoring and supervision of SACCO activities was hindered.
The Accounting Officer explained that UGX.90,617,324 diverted from Gadgets and tools was based on a PS/ST circular dated 20 th May 2022 ref.BPD86/150/01 where it was guided that part of the funds under staff costs, gadgets & tools be repurposed for the Parish Revolving funds with the same votes. Therefore, those funds were accordingly disbursed to the 77 PDM SACCOs (1 fully funded and 76 partially funded) as directed and the funds are still held in the respective SACCO accounts.
The UGX.191,875,208 from the staff costs was in excess after recruiting the ten town agents and paying them their entitlements.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PSST to ensure that repurposing funds is done within the law.
|
45fc7722-33b8-4009-b39f-3970c269039c
|
0 |
3.1.1 Budget allocation
I reviewed the approved/revised PDM budget allocation for the Financial Year 2021/2022 and noted that Mubende DLG had an approved budget of UGX.1,373,737,963 and the District received UGX.857,113,061 (62.4%) leaving a balance of UGX.516,624,902 (37.6%). Refer to the table below ;
Revolving fund, Budgeted amount (UGX) = 943,764,415. Revolving fund, Released amount (UGX) = 471,882,206. Revolving fund, Variance (UGX = 471,882,209. Administrative costs, Budgeted amount (UGX) = 79,044,714. Administrative costs, Released amount (UGX) = 39,522,357. Administrative costs, Variance (UGX = 39,522,357. Gadgets and tools, Budgeted amount (UGX) = 134,226,919. Gadgets and tools, Released amount (UGX) = 89,484,617. Gadgets and tools, Variance (UGX = 44,742,302. Staff costs, Budgeted amount (UGX) = 216,701,915. Staff costs, Released amount (UGX) = 108,350,957. Staff costs, Variance (UGX = 108,350,958. PMG-PDM, Budgeted amount (UGX) = 0. PMG-PDM, Released amount (UGX) = 147,872,927. PMG-PDM, Variance (UGX = -147,872,927. Total, Budgeted amount (UGX) = 1,373,737,963. Total, Released amount (UGX) = 857,113,064. Total, Variance (UGX = 516,624899
As a result, funds available for implementation of PDM activities were not sufficient to meet the original activity planned targets. For instance, all 79 planned SACCOs were funded by the District, however, each of the 79 SACCOS received UGX.7,565,422 instead of the budgeted amount UGX.11,946,385.
The Accounting Officer explained that the District planned as per indicative planning figures as advised by MoFPED.
|
7977411a-c039-4029-905f-e41f99f4d774
|
0 |
5.1.6 Contradictory implementation guidance/directives
From my review of the implementation of PDM activities I noted that entity received numerous guidance's from different stakeholders and at times they appeared contradicting and therefore caused challenges during implementation. Some of these guidance's include;
Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Guideline = Fund should go direct to PDM SACCO accounts in commercial banks. , Issuing Authority = PSST. , Guideline = Funds to be sent to entity General Fund Accounts. Diversion/ re- allocation of funds, Issuing Authority = PSST. Diversion/ re- allocation of funds, Guideline = letter Referenced BPD86/150/01 and dated 20 th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to the Parish Revolving Fund. , Issuing Authority = Public Finance Management Regulation. , Guideline = Regulation 16(1) of the PFMR. 2016 states that an Accounting Officer may request the Minister for approval to
20
vary, within a vote, the amount of money allocated to the vote.
Contradictory guidance negatively affected progress of implementation of PDM activities.
I advised the PDM secretariat to review the various guidance's issued with view of harmonizing guidance given to implementers of PDM activities.
|
67ef2e63-07fb-4916-9ea6-57fe8536747a
|
0 |
Introduction
, Vote Name = and bicycle offices.. , Activity = Parish Chiefs and rent of PDM Secretariat and. , Budget (UGX 'Bn) = 12.317. , Release (UGX 'Bn) = 12.317. , Expenditure (UGX 'Bn) = 11.986. 011 MoLG, Vote Name = support coordination. 011 MoLG, Activity = to. 011 MoLG, Budget (UGX 'Bn) = . 011 MoLG, Release (UGX 'Bn) = . 011 MoLG, Expenditure (UGX 'Bn) = . 020 MoICT&NG 143 UBOS, Vote Name = IT Support to PDM (Equipment operations). 020 MoICT&NG 143 UBOS, Activity = and (Data. 020 MoICT&NG 143 UBOS, Budget (UGX 'Bn) = 4.481 1.900. 020 MoICT&NG 143 UBOS, Release (UGX 'Bn) = 4.392 1.900. 020 MoICT&NG 143 UBOS, Expenditure (UGX 'Bn) = 4.392. KCCA, Vote Name = PDM Services collection validation). KCCA, Activity = and. KCCA, Budget (UGX 'Bn) = . KCCA, Release (UGX 'Bn) = . KCCA, Expenditure (UGX 'Bn) = 1.900. 122, Vote Name = Administration. 122, Activity = . 122, Budget (UGX 'Bn) = 1.538. 122, Release (UGX 'Bn) = 1.538. 122, Expenditure (UGX 'Bn) = 1.538. , Vote Name = Sub-total. , Activity = 38.233. , Budget (UGX 'Bn) = . , Release (UGX 'Bn) = 38.144. , Expenditure (UGX 'Bn) = 37.434. , Vote Name = Grand Total. , Activity = 1,097.633. , Budget (UGX 'Bn) = . , Release (UGX
|
84782035-85ff-4d74-b6b0-8ae1c56b1833
|
0 |
5.1.2 Repurposing and utilization of PDM funds
The district repurposed funds meant for gadgets and tools and staff costs to the revolving funds as detailed below:
Release, Administrative costs (UGX.) = 80,045,309. Release, Gadgets and tools (UGX.) = 90,617,324. Release, Staff costs (UGX.) = 209,758,408. Release, Revolving fund (UGX.) = 477,855,390. Release, Remarks = . Funds repurposed, Administrative costs (UGX.) = 0. Funds repurposed, Gadgets and tools (UGX.) = (90,617,324). Funds repurposed, Staff costs (UGX.) = (191,875,208). Funds repurposed, Revolving fund (UGX.) = 282,492,532. Funds repurposed, Remarks = All funds for gadgets and. Funds available, Administrative costs (UGX.) = 80,045,309. Funds available, Gadgets and tools (UGX.) = 0. Funds available, Staff costs (UGX.) = . Funds available, Revolving fund (UGX.) = . Funds available, Remarks = revolving fund.. to spend, Administrative costs (UGX.) = . to spend, Gadgets and tools (UGX.) = . to spend, Staff costs (UGX.) = 17,883,200. to spend, Revolving fund (UGX.) = 760,347,922. to spend, Remarks =
I undertook a review of the utilization of funds for Revolving fund of UGX.760,347,922, Staff costs of UGX 17,883,000 and Administrative costs of UGX.80,045,309, and observed the following:
15
|
2eb4ce07-bcbf-48b7-bc91-dfc6f569ef90
|
0 |
4.1.2Repurposing and utilization of PDM funds
The district repurposed funds meant for gadgets & tools to the revolving funds as shown in the table below:
12
Release, Administra tive costs(UGX) = 68,525,629. Release, Gadgets and tools (UGX) = 64,289,926. Release, Staff costs (UGX ) = 0. Release, Revolving fund (UGX) = 220,315,463. Release, Remarks = . Funds repurposed, Administra tive costs(UGX) = . Funds repurposed, Gadgets and tools (UGX) = (64,289,926). Funds repurposed, Staff costs (UGX ) = 0. Funds repurposed, Revolving fund (UGX) = 64,289,926. Funds repurposed, Remarks = All funds for staff costs and gadgets and tools were repurposed to revolving fund. Funds available to spend, Administra tive costs(UGX) = 68,525,629. Funds available to spend, Gadgets and tools (UGX) = 0. Funds available to spend, Staff costs (UGX ) = 0. Funds available to spend, Revolving fund (UGX) = 284,605,389. Funds available to spend, Remarks =
I undertook a review of the utilization of funds for Revolving fund UGX.284,605,389 and Administrative costs of UGX.68,525,629, and observed the following
|
de7301dc-a1bd-4327-9579-350aa5e9c6a4
|
0 |
3.1.2 Repurposing and utilization of PDM funds
The district repurposed funds meant for gadgets & tools and staff costs to the revolving funds as shown in the table below;
Release, Administrative costs = 98,055,503. Release, Gadgets and tools = 111,006,230. Release, Staff costs = 268,820,087. Release, Revolving fund = 497,013,847. Release, Remarks = . Funds repurposed, Administrative costs = 157,566,564. Funds repurposed, Gadgets and tools = -111,006,230. Funds repurposed, Staff costs = - 195,546,487. Funds repurposed, Revolving fund = 148,986,163. Funds repurposed, Remarks = All funds for gadgets and part of the funds for staff costs were repurposed to the revolving fund and administrative costs. Funds available to spend, Administrative costs = 255,622,067. Funds available to spend, Gadgets and tools = 0. Funds available to spend, Staff costs = 73,273,600. Funds available to spend, Revolving fund = 646,000,010. Funds available to spend, Remarks =
I undertook a review of the utilization of funds for the revolving fund UGX.646,000,010, staff costs UGX.230,840,164 and Administrative costs of UGX.255,622,067 and observed the following:
|
604823c9-6ae5-4c2a-b7e6-6b294771d07e
|
0 |
a) Funds diverted
I noted that a total of UGX.270,104,947 meant for administrative costs, staff costs and gadgets and tools was diverted to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
Initially planned procurement of gadgets and tools could not be implemented. As a result monitoring and supervision of SACCO activities were hindered.
14
The Accounting Officer explained that UGX.270,104,947 diverted from administrative costs, staff costs and gadgets and tools was based on a PS/ST circular dated 20 th May 2022 ref.BPD86/150/01 where it was guided that part of the funds be repurposed for the Parish Revolving funds with the same votes.
I informed the Accounting Officer that the matter would be brought to the attention of the relevant authorities. I advised the PSST to ensure that repurposing funds is done within the law.
|
35a1e046-c0c3-4129-add4-7fbcb635e61d
|
0 |
4.1.2 Repurposing and utilization of PDM funds
The district repurposed funds meant for gadgets & tools to the revolving funds as shown in the table below:
Release, Administra tive costs (UGX) = 11,382,651. Release, Gadgets and tools (UGX) = 19,256,182. Release, Staff costs (UGX) = 23,316,028. Release, Revolving fund (UGX) = 101,544,270. Release, Remarks = . Funds repurposed, Administra tive costs (UGX) = 0. Funds repurposed, Gadgets and tools (UGX) = (19,256,182). Funds repurposed, Staff costs (UGX) = 32,417,862. Funds repurposed, Revolving fund (UGX) = 19,256,182. Funds repurposed, Remarks = UGX.19,256,182 for gadgets and tools was. Funds available, Administra tive costs (UGX) = 11,382,651. Funds available, Gadgets and tools (UGX) = 0. Funds available, Staff costs (UGX) = 32,417,862. Funds available, Revolving fund (UGX) = 120,800,452. Funds available, Remarks =
13
I undertook a review of the utilization of funds for Revolving fund UGX.120,800,452 and administrative costs of UGX.11,382,651, staff costs of UGX.32,417,862 and observed the following;
|
b78e5cc3-4875-4f0e-b1a5-97144a1aa5b2
|
0 |
Introduction
Table 33: Total Budgets, Releases and Expenditure for PDM for FY 2023/24
008, Vote Name = LGs (PRF - MoFPED). 008, Activity = Revolving Fund. 008, Budget (UGX 'Bn) = 1,059.400. 008, Release (UGX 'Bn) = 1,059.400 1,058.750. 008, Expenditure (UGX 'Bn) = . , Vote Name = Sub-total. , Activity = . , Budget (UGX 'Bn) = 1,059.400. , Release (UGX 'Bn) = 1,059.400. , Expenditure (UGX 'Bn) = 1,058.750. 008, Vote Name = MoFPED. 008, Activity = PDM loan Processing. 008, Budget (UGX 'Bn) = 17.997. 008, Release (UGX 'Bn) = 17.997. 008, Expenditure (UGX 'Bn) = 17.618
|
25689d0d-42f2-43fd-b108-5424f4609644
|
0 |
4.1.4 Administrative costs
The administrative costs were meant for coordinating operations and implementing administrative structures at the district/municipality, sub county and parish level for the effective implementation of the PDM. A detailed breakdown of the administrative costs is shown in the table below:
1, Description = Mobilization and community sensitization. 1, Amounts(UGX) = 14,018,029. 2, Description = Trainings of staff, local leaders and Communities. 2, Amounts(UGX) = 56,000,000. 3, Description = Data collection. 3, Amounts(UGX) = 31,608,000. , Description = Total. , Amounts(UGX) = 101,626,029
I noted that a total of UGX.71,609,038 for staff costs was diverted to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
Initially planned activities under staff costs could not be implemented. As a result, monitoring and supervision of SACCO activities was hindered.
The Accounting Officer explained that this diversion was based on a PS/ST circular dated 20 th May 2022 ref.BPD86/150/01 where it was guided that part of the funds
16
under staff costs, gadgets & tools be repurposed for the Parish Revolving funds with the same votes.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PSST to ensure that repurposing funds is done within the law.
A review of expenditure of UGX.101,626,029 on administrative costs revealed that the administrative expenditure was adequately supported with required documents of accountability. For example, payment sheets, receipts, reports and attendance sheets were attached.
|
8a80c4f3-8782-4391-888a-34819450596b
|
0 |
f) Irregularities in recruitment of parish chiefs
These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM programs to the community, as well as coordinate and support implementation of PDM activities among others.
I noted irregularities in the recruitment of parish chiefs. For instance, in Butaleja DLG, 15 out of the 39 parish chiefs recruited, had forged academic documents, resulting in loss of government funds worth UGX.12,328,680 which the Accounting Officer had started recovering.
I advised the Accounting Officers to revoke the appointment letters of the affected persons and recover the paid funds. In addition, the matter should be forwarded to other government investigative agencies for follow up.
|
d4a9b1d9-c2c3-40d4-9b2b-bfeaaa0001fc
|
0 |
a) Funds Diverted
I noted that a total of UGX. UGX. 56,635,832 for gadgets and tools was diverted to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
Initially planned procurement of gadgets and tools could not be implemented. As a result monitoring and supervision of SACCO activities was hindered.
The Accounting Officer explained that UGX. 56,635,832 diverted from Gadgets and tools was based on a PS/ST circular dated 20 th May 2022 ref.BPD86/150/01 where it was guided that part of the funds under staff costs, gadgets & tools be repurposed for the Parish Revolving funds with the same votes. Therefore, those funds were accordingly disbursed to the 22 PDM SACCOs as directed and the funds are still held in the respective SACCO accounts.
14
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PSST to ensure that repurposing funds is done within the law.
|
066b9577-fb37-47dc-989b-f5d7072fc622
|
0 |
a) Funds diverted
I noted that a total of UGX.237,975,646 was diverted to the revolving fund for subsequent disbursement to registered SACCOs contrary to regulation 16 (1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
As a result, the initially planned procurement of gadgets and tools could not be implemented. Also, monitoring and supervision of SACCO activities was hindered.
|
5cbd775c-eba6-49ef-9a64-f6210576c318
|
0 |
5.1.6 Contradictory PDM implementation guidelines/directives
From my review of the implementation of PDM activities, I noted that the entity received numerous guidances from different authorities and at times they appeared contradictory therefore causing challenges during implementation. Some of these guidance's include:
Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, = Fund PDM. Transfer of funds to PDM SACCOs, Guideline = should go direct to SACCO accounts in commercial banks. , Issuing Authority = PSST. , = . , Guideline = Funds to be sent to entity General Fund Accounts. Diversion/ re-allocation of funds, Issuing Authority = PSST. Diversion/ re-allocation of funds, = . Diversion/ re-allocation of funds, Guideline = letter Referenced BPD86/150/01 and dated 20 th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to the Parish. , Issuing Authority = Public Finance Regulation. , = Management. , Guideline = Revolving Fund Regulation 16(1) of the PFMR. 2016 states that an Accounting Officer may request the Minister for approval to vary, within a vote, the amount of money
Contradictory guidance negatively affected progress of implementation of PDM activities.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PDM secretariat to review the various guidance's issued with view of harmonizing guidance given to implementers of PDM activities.
|
117c201f-ab2d-41b8-8b20-54ae71096ebd
|
0 |
4.1.2 Repurposing and utilization of PDM funds
The district repurposed funds meant for garget & tools and staff costs to the revolving funds, as detailed;
1, Descriptio n = Release. 1, Administra tive costs (UGX) = 28,423,118. 1, Gadgets and tools(UGX) = 35,529,540. 1, Staff costs(UGX) = 114,410,000. 1, Revolving fund (UGX) = 312,686,227. 1, Remarks = . 2, Descriptio n = Funds repurposed. 2, Administra tive costs (UGX) = 0. 2, Gadgets and tools(UGX) = (35,529,540). 2, Staff costs(UGX) = . 2, Revolving fund (UGX) = 35,529,540. 2, Remarks = All funds for gadgets and tools was repurposed. , Descriptio n = Funds available to spend. , Administra tive costs (UGX) = 28,423,118. , Gadgets and tools(UGX) = 0. , Staff costs(UGX) = 114,410,000. , Revolving fund (UGX) = 348,215,767. , Remarks = fund.
Source: OAG Analysis
I undertook a review of the utilization of funds for Revolving fund of UGX.348,215,767, administrative costs of UGX.28,423,118, and staff costs of UGX.114,410,000 observed the following:
|
3c1217c3-c4fc-431b-9590-ddb52c646213
|
0 |
5.8.1.4 Release of Funds for PDM Administrative Costs
According to a letter from the National Coordinator of the PDM dated 29 th September 2022 to all Local Government Accounting Officers on utilisation of PDM administrative costs grant in the FY 2022/23, UGX.10.5 billion (UGX. 1 million per parish) was provided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include;
PDM SACCO General Meetings and initial training of PDM SACCO leaders by 30 th November 2022 (Quarter 1 release).
Consolidated allowances for the Parish Development Committee (PDC) meetings,
Consolidated allowances for Monitoring and Evaluation by PDC members,
Stationery, and
Refreshments
I noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 90,050,972, out of which, UGX. 45,025,486 (50%) was received, leading to a shortfall of UGX.45,025,486 (50%).
The Accounting Officer explained that the mandate to release funds lies with the MoFPED.
I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. The PSST should release funds in accordance with the appropriation.
|
a2cc250e-6e44-4cd8-b232-ae3b45d04777
|
0 |
a) Funds diverted
I noted that a sum of UGX.19,256,182 was diverted from gadgets and tools to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote Initially planned procurement of gadgets and tools could not be implemented.
As a result, monitoring and supervision of SACCO activities were hindered.
The Accounting Officer explained that the diversion from gadgets and tools was based on a PS/ST circular dated 20th May 2022 ref.BPD86/150/01 where it was guided that part of the funds under staff costs, gadgets & tools be repurposed for the Parish Revolving funds with the same votes.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PS/ST to ensure that repurposing funds is done within the law.
|
ee381004-14a8-4157-bbc4-df731112c54e
|
0 |
4.1.1 Budget allocation
I reviewed the approved/revised PDM budget allocation for the Financial Year 2021/2022 and noted that Lyantonde DLG had an approved budget of UGX.521,672,644. The District received UGX.335,000,749 (64%) leaving a balance of UGX.186,671,895 (36%) as shown in the table below ;
1, Purpose = Revolving fund. 1, Budgeted amount (UGX) = 358,391,542. 1, Released amount(UGX) = 188,756,682. 1, Variance (UGX) = 169,634,860. 2, Purpose = Administrative costs. 2, Budgeted amount (UGX) = 30,016,991. 2, Released amount(UGX) = 30,016,991. 2, Variance (UGX) = -. 3, Purpose = Gadgets and tools. 3, Budgeted amount (UGX) = 50,972,248. 3, Released amount(UGX) = 33,935,208. 3, Variance (UGX) = 17,037,040
14
4, 1 = Staff costs. 4, 2 = 82,291,863. 4, 3 = 82,291,868. 4, 4 = -5. , 1 = Total. , 2 = 521,672,644. , 3 = 335,000,749. , 4 = 186,671,895
Source: OAG Analysis
As a result, funds available for implementation of PDM activities were not sufficient to meet the original planned activity targets. For instance, all the 30(100%) planned SACCOs were funded by the District but 29 of them were funded at UGX.7,126,865 and the 30 th SACCOs funded UGX.7,080,805 out of the initially planned UGX.11,946,385. Failure to fund SACCO was as budgeted compromise in the Government intended impact in the parishes.
The Accounting Officer explained that there was a budget cut and the same was communicated through a letter by PSST dated 20 th May 2022.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authority.
|
81c05f9d-ae75-4a08-ba4c-d5937654cc22
|
0 |
4.5.5 Diversion of funds
Section 45 (3) of the Public Finance and Management Act, 2015 states that, the Accounting Officer shall enter into an annual performance contract with the Secretary to Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan for the vote for the financial year. Work plans are based on outputs to be achieved for the financial year and during implementation effort are required to be made to achieve the agreed objectives/targets for the District within the available resources.
Contrary to the above, a review of the expenditure documents revealed a diversion of funds amounting to UGX. 94,687,568 meant for supply and installation of equipment for irrigation demonstration and for procurement of protective gear and vegetable seeds to Getom sub county as shown in the table below;
PRODN23- 443, Description = Being transfer of funds for supply and installation of equipment for. PRODN23- 443, EFT / Check Number = 6417916. PRODN23- 443, Payment Date = 27-Jun- 23. PRODN23- 443, Distribution Amount = 83,753,568. PRODN23- 443, Account Code = 224003. PRODN23- 443, Account Name = Agricultural Supplies and Services. PRODN23- 443, Supplier = Getom Sub county. PRODN23- 443, Audit Remarks = Diversion of funds
38
PRODN23- 448, demonstration to Getom sub county = Transfer of funds towards of maintenance kit & vegetable. PRODN23- 448, = 6405939. PRODN23- 448, = 26-Jun- 23. PRODN23- 448, = 10,934,000. PRODN23- 448, = 224003. PRODN23- 448, = Agricultural Supplies and Services. PRODN23- 448, = Getom Sub county. PRODN23- 448, = Diversion of funds. , demonstration to Getom sub county = . , = . , = . , = 94,687,568. , = . , = . , = . , =
|
7f740e1d-cc57-4d8f-bc51-fa40d629d9c4
|
0 |
4.1.5 Staff costs
These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM programs to the community, as well as coordinate and support implementation of PDM activities among others.
A review of expenditure related to staff costs revealed that the district spent UGX.105,677,640 on the salaries of Parish chiefs in the 73 parishes under their planned cost centres.
|
d38dbc0d-800f-485b-8863-668bdcc5fb8c
|
0 |
3.1.2 Repurposing and utilization of PDM funds
The district did not repurpose funds meant for garget & tools and staff costs to the revolving funds, as detailed;
Release, Administrative costs (UGX) = 54,992,563. Release, Gadgets and tools(UGX) = 0. Release, Staff costs(UGX) = 80,378,166. Release, Revolving fund(UGX) = 305,995,370. Release, Remarks = . Funds repurposed, Administrative costs (UGX) = 0. Funds repurposed, Gadgets and tools(UGX) = 0. Funds repurposed, Staff costs(UGX) = 0. Funds repurposed, Revolving fund(UGX) = 0. Funds repurposed, Remarks = No funds for staff costs and gadgets were. Funds available to spend, Administrative costs (UGX) = 54,992,563. Funds available to spend, Gadgets and tools(UGX) = 0. Funds available to spend, Staff costs(UGX) = 80,378,166. Funds available to spend, Revolving fund(UGX) = 305,995,370. Funds available to spend, Remarks = fund
I undertook a review of the utilization of funds for revolving fund of UGX.305,995,370 and administrative costs of UGX.54,992,563 and staff costs of UGX.80,378,166 and observed the following;
|
5fadb0f9-78d5-4d1f-a89f-bcd55ec9b26f
|
0 |
3.1.2 Repurposing and utilization of PDM funds
The District repurposed funds meant for gadgets and tools and staff costs to the revolving funds and Administrative Costs as shown in the table below:
Release, Administrative costs(UGX) = 143,256,159. Release, Gadgets and tools(UGX) = 95,148,203. Release, Staff costs(UGX) = 115,748,159. Release, Revolving fund(UGX) = 501,748,160. Release, Remarks = . Funds repurposed, Administrative costs(UGX) = (59,208,585). Funds repurposed, Gadgets and tools(UGX) = (95,148,203). Funds repurposed, Staff costs(UGX) = (115,748,159). Funds repurposed, Revolving fund(UGX) = 270,162,898. Funds repurposed, Remarks = All funds for staff costs and gadgets and tools were repurposed to revolving fund Some funds for. Funds available to spend, Administrative costs(UGX) = 84,047,574. Funds available to spend, Gadgets and tools(UGX) = 0. Funds available to spend, Staff costs(UGX) = 0. Funds available to spend, Revolving fund(UGX) = 771,911,058. Funds available to spend, Remarks =
I undertook a review of the utilization of funds for Revolving fund UGX.771,911,058 and administrative costs of UGX.84,047,574, and observed the following;
|
f9ccafca-c3fc-4e60-90a4-53b6466912d5
|
0 |
4.1.2 Repurposing and utilization of PDM funds
The district repurposed funds meant for gadgets & tools and staff costs to the revolving funds and Administrative Costs as shown in the table below:
Release, Administrati ve costs (UGX.) = 106,024,238. Release, Gadgets and tools(UGX.) = 56,635,832. Release, Staff costs(UGX.) = 67,075,502. Release, Revolving fund(UGX.) = 302,540,519. Release, Remarks = . Funds repurposed, Administrati ve costs (UGX.) = 0. Funds repurposed, Gadgets and tools(UGX.) = (56,635,832). Funds repurposed, Staff costs(UGX.) = 0. Funds repurposed, Revolving fund(UGX.) = 56,635,832. Funds repurposed, Remarks = All funds for gadgets and tools were repurposed to revolving fund. Total Funds available to, Administrati ve costs (UGX.) = 106,024,238. Total Funds available to, Gadgets and tools(UGX.) = 0. Total Funds available to, Staff costs(UGX.) = 67,075,502. Total Funds available to, Revolving fund(UGX.) = 359,176,351. Total Funds available to, Remarks =
I undertook a review of the utilization of funds for Revolving fund UGX. 359,176,351 and Administrative costs of UGX. 50,028,318, and observed the following;
|
b9fd4f16-7ed1-434d-923d-cb5d66bb52fa
|
0 |
4.1.6 Contradictory PDM implementation guidelines/directives
From my review of the implementation of PDM activities, I noted that the entity received numerous guidance from different authorities and at times they appeared contradictory therefore causing challenges during implementation. Some of these guidance's include;
Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Guideline = Fund should go direct to PDM SACCO accounts in commercial banks. , Issuing Authority = PSST. , Issuing Authority = PSST. , Guideline = Funds to be sent to entity General Fund Accounts. Diversion/ re- allocation of funds, Issuing Authority = PSST. Diversion/ re- allocation of funds, Issuing Authority = PSST. Diversion/ re- allocation of funds, Guideline = letter Referenced BPD86/150/01 and dated 20 th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to the Parish. , Issuing Authority = Public Regulation. , Issuing Authority = Management. , Guideline = Revolving Fund Regulation 16(1) of the PFMR. 2016 states that an Accounting Officer may request the Minister for approval to vary, within a vote, the
Contradictory guidance negatively affected progress of implementation of PDM activities.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PDM secretariat to review the various guidance's issued with view of harmonizing guidance given to implementers of PDM activities.
|
b5bdc831-72d5-4bed-84df-c8c343e4eedd
|
0 |
6.4 Administrative costs
The administrative costs were meant for coordinating operations and implementing administrative structures at the district, sub county and parish level for the effective implementation of the PDM.
A review of expenditure related to the administrative costs revealed that the district expenditure of UGX.41,196,254 on administrative costs was adequately supported with required documents of accountability. For example, Payment sheets, receipts, reports and attendance sheets.
|
93d2caab-0be2-43ac-a6a3-f9f698572b2f
|
0 |
3.1.4 Administrative costs
The administrative costs were meant for coordinating operations and implementing administrative structures at the district/Municipality, sub county and parish level for the effective implementation of the PDM. A detailed breakdown of the administrative costs is shown in the table below:
1, Description = Data Collection. 1, Amounts(UGX) = 83,582,000. 2, Description = Financial Inclusion activities. 2, Amounts(UGX) = 465,574. , Description = l Tota. , Amounts(UGX) = 84,047,574
A review of expenditure related to the administrative costs revealed that UGX.84,047,574 on administrative costs was adequately supported with required documents of accountability.
|
de619bd7-9a21-498b-8ee7-8b62b7733ff7
|
0 |
3.1.4 Administrative costs
The administrative costs were meant for coordinating operations and implementing administrative structures at the district/municipality, sub county and parish level for the effective implementation of the PDM. A detailed breakdown of the administrative costs is shown in the table below:
1, Description = Agricultural Extension Conditional Grant (For PDM Roll out activities). 1, Amounts(UGX) = 88,201,561. 2, Description = Production & Marketing Grant (For Financial Inclusion activities). 2, Amounts(UGX) = 11,920,206. 3, Description = Data collection. 3, Amounts(UGX) = 73,041,344. , Description = TOTAL. , Amounts(UGX) = 173,163,111
A review of expenditure related to the administrative costs revealed that UGX.173,163,111 on administrative costs was adequately supported with required documents of accountability.
14
|
720ffbf8-5b99-438d-8d78-d907647ebbae
|
0 |
a) Funds diverted
I noted that a total of UGX. 61,166,698 for gadgets and tools and UGX. 44,416,236 for staff costs were diverted to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
As a result, the initially planned procurement of gadgets and tools could not be implemented. Also, monitoring and supervision of SACCO activities were hindered.
The Accounting Officer explained that this was guidance from the PSST in the circular of 20th May 2022 ref.BPD86/150/01 where it was guided that part of the funds under staff costs, gadgets & tools be repurposed for the Parish Revolving funds within the same votes. Therefore, these funds were accordingly disbursed to the 18 PDM SACCOS as directed and the funds were still held in the respective SACCO accounts.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PSST to ensure that repurposing funds is done within the law.
13
|
f6d88f73-6dfd-4fef-9356-df8f3592154a
|
0 |
a) Funds diverted
I noted that a sum of UGX.3,132,343 was diverted from gadgets and tools to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote
Initially planned procurement of gadgets and tools could not be implemented.
As a result, monitoring and supervision of SACCO activities were hindered.
The Accounting Officer explained that the diversion from gadgets and tools was based on a PS/ST circular dated 20 th May 2022 ref.BPD86/150/01 where it was guided that part of the funds under staff costs, gadgets & tools be repurposed for the Parish Revolving funds with the same votes.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PSST to ensure that repurposing funds is done within the law.
14
|
36f7cf94-b8d3-4f5c-ba16-be305e698e9d
|
0 |
3.11.1Guidance on the utilisation of the PDM funds
Guideline 3.6.4(i) of the Implementation Guidelines for Parish Development Model, 2021 bestows upon the PDM Secretariat the role of ensuring that guidelines and other instruments for operationalizing decentralized services under the PDM are issued before the commencement of the Financial Year.
My audit of the program implementation revealed the following;
During the FY 2021/22 169 LGs received UGX.108,857,715,367 for implementation of PDM activities without guidance on how the funds should be utilised. The guidelines/directives on utilisation of the PDM funds were issued towards the end of the financial year after the funds had been released.
My interaction with the LG Accounting Officers revealed that when the guidance was issued, they were in many instances contradicting. For instance, while the PDM secretariat guided that funds should go direct to PDM SACCO accounts in commercial banks, the PSST guided that the funds should be sent to the entity general fund account. While the PDM secretariat required that LGs procure gadgets and tools following the PPDA guidelines, PSST guided that funds for gadgets and tools be repurposed to the parish revolving fund.
The lack of clear guidance and conflicting directives affected program implementation thereby causing a number of challenges as listed below;
|
c3ea060d-d88d-4bd5-8050-aa7f7f9e997d
|
0 |
3.1.6 Contradictory PDM implementation guidelines/directives
From my review of the implementation of PDM activities, I noted that the entity received numerous guidances from different authorities and at times they appeared contradictory therefore causing challenges during implementation. Some of these guidance's include;
14
Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Guideline = Fund should go direct to PDM SACCO accounts in commercial banks. , Issuing Authority = PSST. , Guideline = Funds to be sent to entity General Fund Accounts. Diversion/ re- allocation of funds, Issuing Authority = PSST. Diversion/ re- allocation of funds, Guideline = letter Referenced BPD86/150/01 and dated 20 th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to the Parish Revolving Fund. , Issuing Authority = Public Finance Management Regulation. , Guideline = Regulation 16(1) of the PFMR. 2016 states that an Accounting Officer may request the Minister for approval to Vary, within a vote, the amount of money allocated to the vote.
Contradictory guidance negatively affected progress of implementation of PDM activities.
The Accounting Officer explained that the district would liaise with the Secretariat for proper service delivery.
I advised the PDM secretariat to review the various guidance's issued with view of harmonizing guidance given to implementers of PDM activities.
|
2b6156d3-928b-4400-bee4-afe99a822850
|
0 |
4.1.6 Contradictory PDM implementation guidelines/directives
From my review of the implementation of PDM activities, I noted that the entity received numerous guidance from different authorities and at times they appeared contradictory therefore causing challenges during implementation. Some of these guidance's include.
Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Issuing Authority = PDM Secretariat. Transfer of funds to PDM SACCOs, Guideline = Fund should go direct to PDM SACCO accounts in commercial banks. , Issuing Authority = PSST. , Issuing Authority = PSST. , Guideline = Funds to be sent to entity General Fund Accounts. Diversion/ re- allocation of funds, Issuing Authority = PSST. Diversion/ re- allocation of funds, Issuing Authority = PSST. Diversion/ re- allocation of funds, Guideline = letter Referenced BPD86/150/01 and dated 20 th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to the Parish. , Issuing Authority = Public Regulation. , Issuing Authority = Management. , Guideline = Revolving Fund Regulation 16(1) of the PFMR. 2016 states that an Accounting Officer may request the Minister for approval to
Contradictory guidance negatively affected progress of implementation of PDM activities.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PDM secretariat to review the various guidance's issued with view of harmonizing guidance given to implementers of PDM activities.
|
89060058-5ed9-4773-badd-8e7cf50bb6d0
|
0 |
3.1.4 Administrative costs
The administrative costs were meant for coordinating operations and implementing administrative structures at the district/municipality, sub county and parish level for the effective implementation of the PDM. A detailed breakdown of the administrative costs is shown in the table below:
1, Description = District Launch, Constituency Launches, Orientation of District Leadership, Orientation of Technical Planning Committee, Senior Assistant Secretaries and Town Clerks, Trained Lower Local Government TOTs, Orientation of L.C IIIs and PDCs at constituency level, Radio Talk shows, Community sensitization, Wealth ranking, enterprise selection, group formation and registration)) Enterprise development (Ekibaro) and group dynamics. 1, Amounts(UGX) = 119,500,067. 2, Description = . 2, Amounts(UGX) = 8,370,000. 3, Description = Farmer education to re-orient subsistence to commercial farmers. 3, Amounts(UGX) = 8,000,000. 4, Description = Finalization of enterprise selection guidelines. 4, Amounts(UGX) = 7,056,000. 5, Description = Conduct household baeline survey as guided by UBOS in relation to Parish development model information. 5, Amounts(UGX) = 112,695,000. , Description = TOTAL. , Amounts(UGX) = 255,622,067
A review of expenditure related to the administrative costs revealed that UGX.255,622,067 on administrative costs was adequately supported with required documents of accountability.
|
ca07df06-769c-414f-b26a-ea1c74843ade
|
0 |
7.1.4.16 Utilization of PDM administrative and coordination funds
According to the Statement on the status of funding of PDM for FYs 2021/22 and 2022/23 by PSST to Parliament vide BPD/86/268/02 dated 4th August, 2022, in addition to the PDM PRF of UGX.1,059.48n which is covered under pillar 3, UGX. 65Bn was appropriated as follows. 82,€
I noted that all the funds released for PDM coordination activities were utilised for coordination of PDM activities such as travel inland; monitoring and supervision as well as PDM SACCO meetings.
|
59a1d3dd-6099-4ee2-99a6-2de075aa75a0
|
0 |
a) Funds diverted
I noted that a total of UGX.35,529,540 for gadgets and tools was diverted to revolving fund for subsequent disbursement to 49 registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote
13
Initially planned procurement of gadgets and tools could not be implemented. As a result monitoring and supervision of SACCO activities were hindered.
The Accounting Officer explained that UGX.35,529,540 diverted from Gadgets and tools respectively was based on a PSST circular dated 20 th May 2022 ref.BPD86/150/01 where it was guided that part of the funds under staff costs, gadgets & tools be repurposed for the Parish Revolving funds with the same votes. Therefore, those funds were accordingly disbursed to the 49 PDM SACCOs as directed and the funds are still held in the respective SACCO accounts.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PS/ST to ensure that repurposing funds is done within the law.
|
bfb4e0dc-81a0-4c6f-af22-714c6997dba2
|
0 |
3.1.2 Repurposing and utilization of PDM funds
The district repurposed funds meant for gadgets & tools to the revolving funds as shown in the table below:
Release, Administrati ve costs (UGX) = 173,163,111. Release, Staff costs (UGX) = 100,122,767. Release, Gadgets and tools (UGX) = 82,688,314. Release, Revolving fund (UGX) = 436,043,043. Release, Remarks = . Funds repurposed, Administrati ve costs (UGX) = 0. Funds repurposed, Staff costs (UGX) = 0. Funds repurposed, Gadgets and tools (UGX) = (82,688,314). Funds repurposed, Revolving fund (UGX) = 82,688,314. Funds repurposed, Remarks = All funds for gadgets and tools were. Funds available to spend, Administrati ve costs (UGX) = 173,163,111. Funds available to spend, Staff costs (UGX) = 100,122,767. Funds available to spend, Gadgets and tools (UGX) = 0. Funds available to spend, Revolving fund (UGX) = 518,731,357. Funds available to spend, Remarks = revolving fund
I undertook a review of the utilization of funds for revolving fund, staff costs, administration costs, and gadgets and tools; and observed the following:
|
b1c4263d-95c6-4dc0-9402-6f2abcb82790
|
0 |
4.1.2 Repurposing and utilization of PDM funds
The District repurposed funds meant for garget & tools and staff costs to the revolving funds, as detailed;
Release, Administra tive costs = 22,512,743. Release, Gadgets and tools = 25,486,124. Release, Staff costs = 61,718,897. Release, Revolving fund = 268,793,657. Release, Remarks = . Funds repurposed, Administra tive costs = 78,996,678. Funds repurposed, Gadgets and tools = (25,486,124). Funds repurposed, Staff costs = (53,642,897). Funds repurposed, Revolving fund = 3,132,343. Funds repurposed, Remarks = UGX.3,132,343 for tools was repurposed to the revolving fund. And UGX.22,353,781 for gadgets and tools repurposed to administrative costs.. Funds available to spend, Administra tive costs = 101,509,421. Funds available to spend, Gadgets and tools = . Funds available to spend, Staff costs = 5,076,000. Funds available to spend, Revolving fund = 271,926,000. Funds available to spend, Remarks =
I undertook a review of the utilization of funds for Revolving fund UGX.271,926,000 and Administrative costs of UGX.101,509,421 and observed the following;
|
ec062fe3-9e2d-45fa-ab02-6beeca175d87
|
0 |
a) Funds diverted
I noted that a total of UGX 82,688,314 for gadgets and tools was diverted to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote.
As a result, the initially planned procurement of gadgets and tools could not be implemented.
The Accounting Officer explained that there was an instruction/directive from the Ministry of Finance, Planning and Economic Development to repurpose funds for gadgets and tools to Parish Revolving Fund.
I informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities.
|
16ea12f7-1062-4c92-9b8c-da4ead214460
|
0 |
i) Administrative Funds - Other MDAs
The funds that were not absorbed were meant for wages for the PDM Secretariat and payment of parish chief allowances which were partially implemented.
It was noted that UGX.1.9Bn budgeted under UBoS and meant for data collection and training of data collectors was reallocated to the National Population and Housing Census Data collection and analysis. However, the results from the 2024 census had not been integrated into the PDMIS. MoFPED explained that a steering committee had been established to review and guide on the applicability of the 2024 Census results in the PDMIS.
I further noted that out of UGX.11.081Bn spent under MoLG, UGX.5.75Bn was re-purposed and spent on other Ministry PDM related activities as a result of reprioritization as guided by the Cabinet and the National Policy Committee.
Failure to utilize PDM funds for administrative costs and coordination of PDM activities may undermine the achievement of the PDM objective.
|
3d1e942a-3df3-4d6f-9e71-c007f5668158
|
1 |
2.0 Manaqement of the Government Salary Paxroll
= Observation Utilization of the Waqe Budget The DLG had an approved wage budget of UGX.13,443,848,250, and I obtained supplementary funding of UGX.2,208,040,656 resulting into a revised wage budget of UGX.15,651,888,906 which was all warranted. budget Out of the warranted funds a sum UGX. 14,868,430,052 was spent line resulting into unspent balance of UGX.783,458,853 (5%) as requirements. 2.1, = Observation Utilization of the Waqe Budget The DLG had an approved wage budget of UGX.13,443,848,250, and I obtained supplementary funding of UGX.2,208,040,656 resulting into a revised wage budget of UGX.15,651,888,906 which was all warranted. budget Out of the warranted funds a sum UGX. 14,868,430,052 was spent line resulting into unspent balance of UGX.783,458,853 (5%) as requirements. 2.1, = Observation Utilization of the Waqe Budget The DLG had an approved wage budget of UGX.13,443,848,250, and I obtained supplementary funding of UGX.2,208,040,656 resulting into a revised wage budget of UGX.15,651,888,906 which was all warranted. budget Out of the warranted funds a sum UGX. 14,868,430,052 was spent line resulting into unspent balance of UGX.783,458,853 (5%) as requirements. 2.1, Recommendation = advised the Accounting
|
95959254-4324-41a8-b54b-27d4e1e176b7
|
1 |
2.0 Management of the Government Salary Payroll
= The supplementary funding of UGX.3,284,148,087 was meant to fill the wage underfunding and planned recruitment.. , = The supplementary funding of UGX.3,284,148,087 was meant to fill the wage underfunding and planned recruitment.. , = The supplementary funding of UGX.3,284,148,087 was meant to fill the wage underfunding and planned recruitment.. , = The supplementary funding of UGX.3,284,148,087 was meant to fill the wage underfunding and planned recruitment.. , = The supplementary funding of UGX.3,284,148,087 was meant to fill the wage underfunding and planned recruitment.. , = The supplementary funding of UGX.3,284,148,087 was meant to fill the wage underfunding and planned recruitment.. , Recommendation the = . , Recommendation the =
10
|
fe714c70-1222-4829-8728-71da22032049
|
1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.of UGX..Payments UGX. Bn.30.86.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll Va.The District had 2,299 employees on the IPPS/HCM payroll of which 2,270 (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not show up. In addition, 1 individual had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. The summary of the validation exercise is shown in the table below; Details No. of Individua ls Annual base (UGX) = 20. , Recommendation The Accounting.1,662,820,152.Unspent Balance UGX. Bn.1.66.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll
|
ddd9bb3d-ef9a-4935-9a30-15acbb3c2b1c
|
1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
un-utilized warrants UGX.1,093,196,106 representing utilization of 94% as. UGX.17,250,041,950, and obtained supplementary funding of UGX.1,320,638,788 resulting into a revised wage budget of UGX.18,570,680,738 out of which UGX.18,570,680,737 (100%) was warranted. Out of the total warrants, UGX.17,477,484,631 was utilized by the DLG resulting in un-utilized warrants UGX.1,093,196,106 representing utilization of 94% as, Recommendation = UGX.17,250,041,950, and obtained supplementary funding of UGX.1,320,638,788 resulting into a revised wage budget of UGX.18,570,680,738 out of which UGX.18,570,680,737 (100%) was warranted. Out of the total warrants, UGX.17,477,484,631 was utilized by the DLG resulting in un-utilized warrants UGX.1,093,196,106 representing utilization of 94% as. UGX. Bn UGX. Bn Bn 17.250 1.320 18.570 18.570 17.477 1.093 2.2 idation of employees on the entity payroll
|
e5bfa030-761d-4a7b-9489-b714c18a4015
|
1 |
2.0 Management of the Government Salary Payroll
No 2.1 lization of the Wage Budget Uti The District had an approved wage budget of UGX. 11,359,178,456, and obtained supplementary funding of UGX. 1,195,112,316 resulting into a revised wage budget of UGX. 12,554,290,772 which was all warranted. Out of the total warrants, UGX. 12,035,082,874 was utilized by the District resulting in un-utilized warrants of UGX.519,207,898 representing utilization of 96% as summarized in the table below and detailed in Appendix 6. Approved Revised Warrants Unspent The liaise fill and I, Observation = No 2.1 lization of the Wage Budget Uti The District had an approved wage budget of UGX. 11,359,178,456, and obtained supplementary funding of UGX. 1,195,112,316 resulting into a revised wage budget of UGX. 12,554,290,772 which was all warranted. Out of the total warrants, UGX. 12,035,082,874 was utilized by the District resulting in un-utilized warrants of UGX.519,207,898 representing utilization of 96% as summarized in the table below and detailed in Appendix 6. Approved Revised Warrants Unspent The liaise fill and I. No 2.1 lization of the Wage Budget Uti The District had an approved wage budget of UGX. 11,359,178,456, and obtained supplementary funding of UGX. 1,195,112,316 resulting into a revised wage budget of UGX. 12,554,290,772 which was all warranted. Out of the total warrants, UGX. 12,035,082,874 was utilized by the District resulting in un-utilized warrants of UGX.519,207,898 representing utilization of 96% as summarized in the table below and detailed in Appendix 6. Approved Revised Warrants Unspent The liaise fill and I, Observation = No 2.1 lization of the Wage Budget
|
9ca96330-9b0d-4404-bbca-85a01a2a47f5
|
1 |
2.0 Management of the Government Salary Payroll
Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Unspent Balance UGX. = Out of 1,766 (88%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. support their first appointment.. , Recommendation.I advised the Accounting Officer to expedite the recruitment process and follow up on the utilised MoFPED..funds with the. = concerned Commissions obtain extracts for validation of employees Ministry. , Recommendation.un-.. = by of Public. , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Approv ed Budget = c) i.. , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted.
|
1a1ea7ce-9089-45cf-989e-3170fb0b6949
|
1 |
2.0 Management of the Government Salary Payroll
13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = b) validation but did not satisfy the requirements of the validation exercise, hence were not verified.. , Observation.Utilization of the Wage Budget.The DLG had an approved wage budget of UGX. 15,725,604,699 and obtained supplementary funding of UGX.945,298,845 resulting into a revised wage budget of UGX. 16,670,903,544 which was all warranted. Out of the total warrants, UGX. 16,633,472,683 was utilized by the DLG resulting in un-utilized warrants of UGX.37,430,860 estimates.Supple mentar y UGX..945,298, 845.Details in Appendix 2.From the analysis, I noted that:.was under Health, 16% under Education and 13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = b) validation but did not satisfy the requirements of the validation exercise, hence were not verified.. , Observation.Utilization of the Wage Budget.The DLG had an approved wage budget of UGX. 15,725,604,699 and obtained supplementary funding of UGX.945,298,845 resulting into a revised wage budget of UGX. 16,670,903,544 which was all warranted. Out of the total warrants, UGX. 16,633,472,683 was utilized by the DLG resulting in un-utilized warrants of UGX.37,430,860 estimates.Revised Budget UGX..16,670,90 3,544.Details in Appendix 2.From the analysis, I noted that:.was under Health, 16% under Education and
|
403eb962-3d3f-4493-a8f4-62d96e5c0d8c
|
1 |
2.0 Management of the Government Salary Payroll
Supple menta. 2.1, Observation = un-utilized Revise d. 2.1, Observation = warrants Warra nts. 2.1, Observation = of UGX.1,590,899,062 Paymen ts UGX.. 2.1, Observation = Unspent Balance UGX.. 2.1, Recommendation I the = . 2.1, Recommendation I the = . 2.1, Observation = UGX. 15,86 8,483 ,646. 2.1, Observation = 2,619,6 58,289. 2.1, Observation = 18,488, 141,93 5. 2.1, Observation = 18,488, 141,93 5. 2.1, Observation = 16,897,2 42,873. 2.1, Observation = 1,590,899,0 62. 2.1, Recommendation I the = . 2.1, Recommendation I the = . 2.1, Observation = Details of the summary in are in Appendix 3;. 2.1, Observation = Details of the summary in are in Appendix 3;. 2.1, Observation = Details of the summary in are in Appendix 3;. 2.1, Observation = Details of the summary in are in Appendix 3;. 2.1, Observation = Details of the summary in are in Appendix 3;. 2.1, Observation = Details of the summary in are in Appendix 3;. 2.1, Recommendation I the = Details of the summary in are in Appendix 3;. 2.1, Recommendation I the = . 2.1, Observation = From the analysis, I noted that;. 2.1, Observation = From the analysis, I noted that;. 2.1, Observation = From the analysis, I noted that;. 2.1, Observation = From the analysis, I noted that;. 2.1, Observation = From the analysis, I noted that;. 2.1, Observation = From the analysis, I noted that;. 2.1, Recommendation I the = From the analysis, I noted that;. 2.1, Recommendation
|
c8786780-e3b3-4a67-96ef-7c65d5aa39f3
|
1 |
2.0 Management of the Government Salary Payroll
gratuity hence low = . , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.14,627,681,773, and The obtained supplementary funding of UGX.11,328,430,742 resulting into a.which.Unspent Balance UGX. Bn.10.689.From the analysis, I noted that; There was an under absorption of UGX.10,689,218,043 The supplementary funding of UGX.10,814,119,300 was not utilized. The Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage..He further explained that the incomplete documentation prevented pensioners from accessing their pensions and gratuity hence low = . , Recommendation Accounting should laisse with.of Public service to clear recruitments to be able to absorb the wage. Ministry.... = the Accounting Officer should. , Recommendation Accounting should laisse with..... = . , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.14,627,681,773, and The obtained supplementary funding of UGX.11,328,430,742 resulting into a.revised UGX.25,831,211,258 (99.5.Approve d Budget UGX. Bn.14.627.From the analysis, I noted that; There was an under absorption of UGX.10,689,218,043 The supplementary funding of UGX.10,814,119,300 was not utilized. The Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage..He further explained that the incomplete documentation prevented pensioners from accessing their pensions and
|
27026c1f-d522-4654-9060-5fca9b0898b0
|
1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by..13.772 2.511 16.284 15.859 15.859 0. = Officer should engage the concerned Service Commissions and. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by..13.772 2.511 16.284 15.859 15.859 0. = Officer should engage the concerned Service Commissions and. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of UGX. 425,045,916 (3%)'). Out of the total warrants, UGX. 15,859,181,414 was utilized by.Approv ed Budget UGX. Bn mentary.13.772 2.511 16.284 15.859 15.859 0.absorbed. = Number of staff as per the payroll (June 2023) Validated as follows; Total number of staff verified. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of
|
5de3aa30-788e-4f02-846b-4e4579b7fd05
|
1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget The DLG had an approved wage budget of UGX.16,616,582,537, and obtained supplementary funding of UGX.4,089,866,273 resulting into The MOFPED should always ensure.warranted. Out of the total warrants of UGX. 17,793,305,483, all was utilized by.Unspent Balance UGX. Bn.2.913 = Service. ndings from Other Special Audit Procedures Fi of four years (2019/2020-2022/2023). I noted that; computation of UGX. 508,294,682. 2.3, Recommendation.warranted. Out of the total warrants of UGX. 17,793,305,483, all was utilized by.Recommendation.Recommendation = Service. ndings from Other Special Audit Procedures Fi of four years (2019/2020-2022/2023). I noted that; computation of UGX. 508,294,682. , Observation
|
1bfc8ae0-9917-42ab-b131-ccdf4bc70aef
|
1 |
2.0 Management of the Government Salary Payroll
The district had an approved wage budget of UGX.18,744,059,419, and obtained supplementary funding of UGX.6,859,340,611 resulting into a revised wage budget of UGX.25,603,400,030 which was all warranted. Out of the total warrants, UGX.20, 524,223,086 was utilized by the district resulting in un-utilized warrants of UGX.5, 079,176,941 representing utilization of 80% as summarized.Unspent Balance UGX. Bn.18.744 6.859 25.603 25.603 20.524 5.079 Failure to fully absorb salaries affects Education, Health and Social service delivery. = but not verified) (C). but not verified) (C), The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = District promptly such employees and. but not verified) (C), The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = . but not verified) (C), The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = . , Observation Recommendation.No 2.1 Utilization of the Wage Budget
|
0562d890-fd6b-4ab1-bc42-a2b6dce3038c
|
1 |
2.0 Management of the Government Salary Payroll
Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Supple mentar y UGX. = . , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Revise d Budget UGX. = . , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Warrants UGX. = . , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted.
|
605dba31-6e00-4c67-90dd-2d3c390e9433
|
1 |
2.0 Management of the Government Salary Payroll
The recruitment was limited by the absence of the District service commission. Thus making it difficult to absorb the above fund. Lastly some, Supplementary UGX. Bn = The supplementary funding of UGX.1,389,116,116 was not utilized. The Accounting Officer explained that the District had planned to recruit all heads of departments and fill staffing gaps in Health and Education departments but only few heads of departments and staffs were recruited. The recruitment was limited by the absence of the District service commission. Thus making it difficult to absorb the above fund. Lastly some. The supplementary funding of UGX.1,389,116,116 was not utilized. The Accounting Officer explained that the District had planned to recruit all heads of departments and fill staffing gaps in Health and Education departments but only few heads of departments and staffs were recruited. The recruitment was limited by the absence of the District service commission. Thus making it difficult to absorb the above fund. Lastly some, Revised Budget UGX. Bn = The supplementary funding of UGX.1,389,116,116 was not utilized. The Accounting Officer explained that the District had planned to recruit all heads of departments and fill staffing gaps in Health and Education departments but only few heads of departments and staffs were recruited. The recruitment was limited by the absence of the District service commission. Thus making it difficult to absorb the above fund. Lastly some. The supplementary funding of UGX.1,389,116,116 was not utilized. The Accounting Officer explained that the District had planned to recruit all heads of departments and fill staffing gaps in Health and Education departments but only few heads of departments and staffs were recruited.
|
d21e2693-f6e4-41bc-ac08-a4de1840dac6
|
1 |
2.0 Management of the Government Salary Payroll
The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Payments UGX. = . , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted. Out of the total warrants, UGX.22,177,123,963 was utilized by the DLG.resulting in un-utilized warrants of UGX.589,104,053 representing utilization of 97% as summarized in the table below;.Unspent Balance UGX. = . , Recommendation.I advised the Accounting Officer to expedite the recruitment process and follow up on the utilised MoFPED..funds with the. = Engage. , Recommendation.un-.. = the Service and minute the the. , Observation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.20,413,317,132, and obtained supplementary funding of UGX.2,352,910,884 resulting into a revised wage budget of UGX.22,766,228,016 which was all warranted.
|
85a7571f-4764-4751-8486-56822d7f239f
|
1 |
2.0 Management of the Government Salary Payroll
Utilization of the Wage Budget The District Local Government had an approved wage budget of UGX.19,279,604,004, and obtained supplementary funding of UGX.3,184,373,782 resulting into a revised wage budget of I advised the Accounting Officer ensure that are received funds are. = and minute the. 2.2, Observation Recommendation Utilization of the Wage Budget The District Local Government had an approved wage budget of UGX.19,279,604,004, and obtained supplementary funding of UGX.3,184,373,782 resulting into a revised wage budget of I advised the Accounting Officer ensure that are received funds are.Approve d Budget UGX. Bn = b) c). 2.2, Observation Recommendation Utilization of the Wage Budget The District Local Government had an approved wage budget of UGX.19,279,604,004, and obtained supplementary funding of UGX.3,184,373,782 resulting into a revised wage budget of I advised the Accounting Officer ensure that are received funds are.Supplem entary UGX. Bn = validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. A total of 05 (0.26%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. A total of 58(3.1%) employees on the payroll did not appear for the validation and were categorised as follows; i. 02 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for. 2.2, Observation Recommendation
|
cb220c91-1978-4534-89fb-3255aa5ba3b8
|
1 |
2.0 Management of the Government Salary Payroll
I further noted that 13 individuals, who were paid UGX 10,418,581 in the last four years, were not accounted for and these were omitted from the validated payroll. 2023, appeared for the validation exercise. were included on the validated payroll,. iv., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage. = A total of UGX 160,842,445 was paid as salary to 17 employees in question after exit and this is considered a financial loss to Government. I further noted that 13 individuals, who were paid UGX 10,418,581 in the last four years, were not accounted for and these were omitted from the validated payroll. 2023, appeared for the validation exercise. were included on the validated payroll,. c), Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Approved Budget UGX.
|
6bc06e2f-0a18-4f91-a6d2-3b8f7dd8b606
|
1 |
2.0 Management of the Government Salary Payroll
Supplem entary UGX. = recruitment due to delayed clearance by MoPS. Validation of employees on the entity payroll The District had 1,259 employees on the IPPS payroll of which 1,210 (96%) were fully verified and 49 (4%) did not show up. In addition, 40 individuals had not accessed the payroll by end of I advised the Accounting Officer to regularly review the Municipal Council. 2.2, Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Revised Budget UGX. = recruitment due to delayed clearance by MoPS. Validation of employees on the entity payroll The District had 1,259 employees on the IPPS payroll of which 1,210 (96%) were fully verified and 49 (4%) did not show up. In addition, 40 individuals had not accessed the payroll by end of I advised the Accounting Officer to regularly review the Municipal Council. 2.2, Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Warrant s UGX. = recruitment due to delayed clearance by MoPS. Validation of employees on the entity payroll The District had 1,259 employees on the IPPS payroll of which 1,210 (96%) were fully verified and 49 (4%) did not show up.
|
49d17171-b789-4523-9783-17bb0b409290
|
1 |
2.0 Management of the Government Salary Payroll
The district had an approved wage budget of UGX.18,744,059,419, and obtained supplementary funding of UGX.6,859,340,611 resulting into a revised wage budget of UGX.25,603,400,030 which was all warranted. Out of the total warrants, UGX.20, 524,223,086 was utilized by the district resulting in un-utilized warrants of UGX.5, 079,176,941 representing utilization of 80% as summarized.Revised Budget UGX. Bn.18.744 6.859 25.603 25.603 20.524 5.079 Failure to fully absorb salaries affects Education, Health and Social service delivery. = my determination of the District wage bill.. which 1563 (97%) were fully verified, 16 (1%) partially verified, 17 (1%) not verified, and 11 (1%) did not show up. In addition, 33 individuals had not accessed the payroll by, Observation Recommendation.No 2.1 Utilization of the Wage Budget The district had an approved wage budget of UGX.18,744,059,419, and obtained supplementary funding of UGX.6,859,340,611 resulting into a revised wage budget of UGX.25,603,400,030 which was all warranted. Out of the total warrants, UGX.20, 524,223,086 was utilized by the district resulting in un-utilized warrants of UGX.5, 079,176,941 representing utilization of 80% as summarized.Warra nts UGX. Bn.18.744 6.859 25.603 25.603 20.524 5.079 Failure to fully absorb salaries affects Education, Health and Social service delivery. = end of June, 2023. These were captured as new records in. which 1563 (97%) were fully verified, 16 (1%) partially verified, 17 (1%) not verified, and 11 (1%) did not show up. In addition, 33 individuals had not accessed the payroll by, Observation Recommendation.No 2.1 Utilization of the Wage Budget
|
015e9980-42cd-4e52-8f99-7c845b675863
|
1 |
2.0 Manaqement of the Government Salary Paxroll
resulting into unwarranted funds of UGX. 2,267,959,532 (10.7%) .. = Ministry of Public In addition, 5 individuals had not accessed the payroll by end of Service to ensure June, 2023. These were captured as new records in my immediate clean up determination of the District wage bill. and update of the payroll. For the. , Observation Recommendation The District had an approved wage budget of UGX. 17,792,502,550, and obtained supplementary funding of UGX. 3,498,256,769 resulting into a revised wage budget of UGX. 21,290,759,319. In addition, UGX. 19,022,799,787 (89.3%) was warranted resulting into unwarranted funds of UGX. 2,267,959,532 (10.7%) ..Approved Budget UGX. = The a) exercise confirm their existence and regularity of recruitment.. , Observation Recommendation The District had an approved wage budget of UGX. 17,792,502,550, and obtained supplementary funding of UGX. 3,498,256,769 resulting into a revised wage budget of UGX. 21,290,759,319. In addition, UGX. 19,022,799,787 (89.3%) was warranted resulting into unwarranted funds of UGX. 2,267,959,532 (10.7%) ..Suppleme ntary UGX. = following observations were made; individuals that did Out of 1723 employees who were on the District payroll by June not physically appear 2023, 1675 (97.2%) employees appeared for the validation and were not and presented all the pre-requisite documents. , Observation Recommendation The District had an approved wage budget of UGX. 17,792,502,550, and obtained supplementary funding of UGX. 3,498,256,769 resulting into a revised wage budget of UGX. 21,290,759,319. In addition, UGX. 19,022,799,787 (89.3%) was warranted
|
1cd6dd03-1aa0-4cff-9c4e-63b33646632e
|
1 |
2.0 Management of the Government Salary Payroll
Supplem entary UGX. = supplementary funding.. supplementary funding., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Revised Budget UGX. = supplementary funding.. supplementary funding., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Warrant s UGX. = supplementary funding.. supplementary funding., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Payments UGX. = supplementary funding.. supplementary funding., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage.Balance UGX. = supplementary funding.. supplementary funding., Out of the total warrants, UGX. 15,853,778,175 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,108,011,088 representing utilization of 93% as summarized in the table below and The Accounting Officer should engage. = supplementary funding.. The Accounting Officer explained that the supplementary funding was requested for by the Vote to fill the wage-underfunded gap and planned recruitment. The utilized wage was occasioned by delayed, Out of the total warrants,
|
ff81d906-903a-48ab-b841-626c5d00680b
|
1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.warrants representing utilization of 95% as summarized in the table below and.Warrants UGX. Bn.32.52.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll Va.The District had 2,299 employees on the IPPS/HCM payroll of which 2,270 (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not show up. In addition, 1 individual had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. The summary of the validation exercise is shown in the table below; Details No. of Individua ls Annual base (UGX) = Number of staff as per the payroll (June. , Observation
|
6ab96231-a3bf-4273-b722-a4e7218f80b5
|
1 |
2.0 Management of the Government Salary Paxroll
resulting into unwarranted funds of UGX.1,321,432,185 (6%). Out of the total warrants, UGX.20,519,372,422 was utilized by the DLG resulting in un-utilized warrants of.Payment UGX. Bn = Validation of employees on the entity payroll The District had 1508 employees on the IPPS payroll of which 1358 (90%) were fully verified, 131 (8.6%) partially verified, there were no unverified employees, and 19 (1.4%) did not show up. The following observations were made; a) Out of 1508 employees, 1358 (90%) employees. 2.2, Recommendation.Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,096,712,838 and obtained supplementary funding of UGX.4,657,990,070 resulting into a revised wage budget of UGX.22,754,702,908 of which UGX.21,433,270,723 (94%) was warranted resulting into unwarranted funds of UGX.1,321,432,185 (6%). Out of the total warrants, UGX.20,519,372,422 was utilized by the DLG resulting in un-utilized warrants of. = Validation of employees on the entity payroll The District had 1508 employees on the IPPS payroll of which 1358 (90%) were fully verified, 131 (8.6%) partially verified, there were no unverified employees, and 19 (1.4%) did not show up. The following observations were made; a) Out of 1508 employees, 1358 (90%) employees. 2.2, Recommendation.The Accounting should roll over the recruitment of staff to the subsequent financial years .. = Validation of employees on the entity payroll The District had 1508 employees on the IPPS payroll of which 1358 (90%) were fully
|
d717c60f-c918-4cfa-9b00-40a5d32a81fc
|
1 |
2.0 Management of the Government Salary Payroll
2.1, = Observation tilization of the Wage Budget U The District had an approved wage budget of UGX. 12,629,974,054, and obtained supplementary funding of UGX. 6,317,216,256 resulting into a revised wage budget of UGX. 18,947,190,310 which was all warranted. Out of the total warrants, UGX. 16,394,096,518 was utilized by the. 2.1, = Observation tilization of the Wage Budget U The District had an approved wage budget of UGX. 12,629,974,054, and obtained supplementary funding of UGX. 6,317,216,256 resulting into a revised wage budget of UGX. 18,947,190,310 which was all warranted. Out of the total warrants, UGX. 16,394,096,518 was utilized by the. 2.1, = Observation tilization of the Wage Budget U The District had an approved wage budget of UGX. 12,629,974,054, and obtained supplementary funding of UGX. 6,317,216,256 resulting into a revised wage budget of UGX. 18,947,190,310 which was all warranted. Out of the total warrants, UGX. 16,394,096,518 was utilized by the. 2.1, = Observation tilization of the Wage Budget U The District had an approved wage budget of UGX. 12,629,974,054, and obtained supplementary funding of UGX. 6,317,216,256 resulting into a revised wage budget of UGX. 18,947,190,310 which was all warranted. Out of the total warrants, UGX. 16,394,096,518 was utilized by the. 2.1, = Observation
|
480d1c76-45ae-47dd-a293-d7f256b3287f
|
1 |
2.0 Management of the Government Salary Payroll
tilization of the Wage Budget U The DLG had an approved wage budget of UGX.24,842,960,886 and obtained supplementary funding of UGX. 6,651,677,544 resulting into a I advised the Accounting Officer to.revised wage budget of UGX.31,494,638,430 which was all warranted. Out of the total warrants, UGX.28,702,957,982 was utilized by the DLG resulting in un-utilized warrants of UGX.2,791,680,447 representing utilization of 91% as summarized in the table below and = 2,791,680,4 47. , Observation Recommendation tilization of the Wage Budget U The DLG had an approved wage budget of UGX.24,842,960,886 and obtained supplementary funding of UGX. 6,651,677,544 resulting into a I advised the Accounting Officer to.liaise with
MoPS on when the ban on recruitment will be lifted to commence = . , Observation Recommendation tilization of the Wage Budget U The DLG had an approved wage budget of UGX.24,842,960,886 and obtained supplementary funding of UGX. 6,651,677,544 resulting into a I advised the Accounting Officer to.liaise with
|
82be721e-37b6-4e54-83b1-6d9f37675b6e
|
1 |
2.0 Management of the Government Salary Payroll
gratuity hence low = . , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.14,627,681,773, and The obtained supplementary funding of UGX.11,328,430,742 resulting into a.which.Unspent Balance UGX. Bn.10.689.From the analysis, I noted that; There was an under absorption of UGX.10,689,218,043 The supplementary funding of UGX.10,814,119,300 was not utilized. The Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage..He further explained that the incomplete documentation prevented pensioners from accessing their pensions and gratuity hence low = . , Recommendation Accounting should laisse with.of Public service to clear recruitments to be able to absorb the wage. Ministry.... = . , Recommendation Accounting should laisse with..... = . , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.14,627,681,773, and The obtained supplementary funding of UGX.11,328,430,742 resulting into a.revised UGX.25,831,211,258 (99.5.Approve d Budget UGX. Bn.14.627.From the analysis, I noted that; There was an under absorption of UGX.10,689,218,043 The supplementary funding of UGX.10,814,119,300 was not utilized. The Accounting Officer explained that there was a ban on recruitment and a s such the district could recruit staff to absorb the wage..He further explained that the incomplete documentation prevented pensioners from accessing their pensions and
|
a97451da-9bec-44a6-91a2-5a7baf9a6f53
|
1 |
2.0 Manaqement of the Government Salary Paxroll
2.1, = Observation Utilization of the Waqe Budget The DLG had an approved wage budget of UGX.13,443,848,250, and I obtained supplementary funding of UGX.2,208,040,656 resulting into a revised wage budget of UGX.15,651,888,906 which was all warranted. budget Out of the warranted funds a sum UGX. 14,868,430,052 was spent line resulting into unspent balance of UGX.783,458,853 (5%) as requirements. 2.1, = Observation Utilization of the Waqe Budget The DLG had an approved wage budget of UGX.13,443,848,250, and I obtained supplementary funding of UGX.2,208,040,656 resulting into a revised wage budget of UGX.15,651,888,906 which was all warranted. budget Out of the warranted funds a sum UGX. 14,868,430,052 was spent line resulting into unspent balance of UGX.783,458,853 (5%) as requirements. 2.1, = Observation Utilization of the Waqe Budget The DLG had an approved wage budget of UGX.13,443,848,250, and I obtained supplementary funding of UGX.2,208,040,656 resulting into a revised wage budget of UGX.15,651,888,906 which was all warranted. budget Out of the warranted funds a sum UGX. 14,868,430,052 was spent line resulting into unspent balance of UGX.783,458,853 (5%) as requirements. 2.1,
|
45df0d85-f4d7-441b-872e-515d7c40daa4
|
1 |
Manaqement of the Government Salary Paxroll
resulting into a revised wage budget of UGX.18, 491,631 which was all warranted. Out of the total warrants, UGX.14,993,514,365 was utilized by 707, = From the analysis, I noted that; There was an under absorption of UGX.3,713,977,266.. 2.1, Observation Recommendation_ The Accounting of.Utilization of the Waqe Budget The District had an approved wage budget UGX.13,966,054,443, and obtained supplementary funding of UGX.4,740,986,188 resulting into a revised wage budget of UGX.18, 491,631 which was all warranted. Out of the total warrants, UGX.14,993,514,365 was utilized by 707, = From the analysis, I noted that; There was an under absorption of UGX.3,713,977,266.. 2.1, Observation Recommendation_ The Accounting of.Utilization of the Waqe Budget The District had an approved wage budget UGX.13,966,054,443, and obtained supplementary funding of UGX.4,740,986,188 resulting into a revised wage budget of UGX.18, 491,631 which was all warranted. Out of the total warrants, UGX.14,993,514,365 was utilized by 707, = From the analysis, I noted that; There was an under absorption of UGX.3,713,977,266.. 2.1, Observation Recommendation_ The Accounting of.Utilization of the Waqe Budget The District had an approved wage budget UGX.13,966,054,443, and obtained supplementary funding of UGX.4,740,986,188
|
0fad724f-37b4-4e18-8b9f-028adbfdad9f
|
1 |
2.0 Management of the Government Salary Payroll
Out of the total warrants, UGX.8,359,122,223 was utilized by the DLG resulting in un-utilized warrants of UGX.1,058,707,387 representing.Unspent Balance Bn.UGX. Bn 9.42 9.42 8.36 1.06 Unspent.Paymen ts UGX. = 569,826, 278,241, 738 56,570,1 83 46,727,2 03 26,916,1 85 26,609,8 28. s Commun ity Based Audit 27,524,0 Trade and Industry 70,168,0 Total, Observation Utilization of the Wage Budget.The DLG had an approved wage budget of UGX.8,750,645,610, and obtained supplementary funding of UGX.667,184,394 resulting into a revised wage budget of UGX.9,417,829,610 which was all warranted
|
661b8322-0637-46cc-a058-64a29e8cfbc0
|
1 |
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.warrants representing utilization of 95% as summarized in the table below and.Warrants UGX. Bn.32.52.From the analysis, I noted that; There was an under absorption of UGX.1.66Bn (5%) and the supplementary funding was not fully utilized.The Accounting Officer explained that there was a late release of the wage supplementary budget and as such all activities regarding the recruitment of staff could not be carried out. Similarly some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed thus leading to the under absorption lidation of employees on the entity payroll Va.The District had 2,299 employees on the IPPS/HCM payroll of which 2,270 (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not show up. In addition, 1 individual had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. The summary of the validation exercise is shown in the table below; Details No. of Individua ls Annual base (UGX) = (Accounted for and not accounted for) Subtotal (A+B+C+D)=E 2,299 Employees who appeared for head count 1. , Observation
|
580efd41-3b21-4d91-8164-653ed735cf10
|
1 |
2.0 Management of the Government Salary Payroll
21,043,386,417, and obtained supplementary funding of UGX. 2,855,427,080 resulting into a revised wage budget of UGX. 23,898,813,497 which was all warranted. Out of the total warrants, UGX. 21,984,713,950 was utilized by the DLG resulting in un-utilized warrants of UGX. 1,914,099,546 I the Accounting Officer to improve accuracy of the entity's budget by ensuring that all budget estimates are.2 Revised Budget UGX. Bn.21.98 2.86 23.90 23.8 21.9 1.9.From the analysis, I noted that The supplementary funding of UGX. 1,914,099,546 was not = Validation of employees on the entity payroll The District had 1,554 employees on the IPPS payroll of which 1515 (97.49 %) were fully verified, none partially verified, 2 (0.128 %) not verified, and 37 (2.38 %) did not show up. a) I advised the Accounting Officer to use the verified payroll as a basis. , Observation.tilization of the Wage Budget U The DLG had an approved wage budget of UGX.
|
94c4a236-1a3e-4209-9a41-4ffa3b7c1e51
|
1 |
2.0 Management of the Government Salary Payroll
The District had an approved wage budget of UGX.37,558,516,075 and obtained supplementary funding of UGX.7,104,827,063 resulting into a revised wage budget of UGX.44,663,343,138 which was all warranted. Out of the total warrants, UGX.43,492,482,438 was utilized by the DLG resulting in un-utilized warrants of UGX.1,170,860,698 representing utilization of 97% as summarized in the table below and details in Appendix 6;.Supplem entary UGX..7,104,827 ,063.From the analysis, I noted the following;. There was an under absorption of UGX.1,170,860,698 The supplementary funding of UGX.7,104,827,063 was not fully utilized..The Accounting Officer explained that this was due to late release = 02 employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified.. , Observation.Utilization of the Wage Budget
|
22746acc-3a86-485b-905d-3fc57dd8b26d
|
End of preview. Expand
in Data Studio
README.md exists but content is empty.
- Downloads last month
- 14