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2.0 Management of the Government Salary Payroll
pending change request on IPPS staff and ensure that system. employee. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Payment Bn = Inconsistencies in Employee Details A total of 11 individuals whose names were not on the district's June, The Accounting 2023 payroll appeared for the validation exercise. Employees in this Officer category included: employees transferred into the district but not yet engage the affected accessed the payroll, employees pending change request on IPPS staff and ensure that system. employee. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Unspent Balance = Inconsistencies in Employee Details A total of 11 individuals whose names were not on the district's June, The Accounting 2023 payroll appeared for the validation exercise. Employees in this Officer category included: employees transferred into the district but not yet engage the affected accessed the payroll, employees pending change request on IPPS staff and ensure that system. employee. , Recommendation.I advised the Accounting Officer to liaise with MOFPED to ensure that supplementary funding is available. = Inconsistencies in Employee Details A total of 11 individuals whose names were not on the district's June, The Accounting 2023 payroll appeared for the validation exercise. Employees in this Officer category included: employees transferred into the district but not yet engage the affected accessed the payroll, employees
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9f018759-fcbd-4470-8f3a-ed279f2c9858
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
Util The DLG had an approved wage budget of UGX. 14,689,607,946, and obtained supplementary funding of UGX. 1,446,780,716 resulting into The should.Supple mentar y UGX. Bn.1,446 16,136 16,136 13,996 2,139 From the analysis, I noted that; = There was an under absorption of UGX. 2,139,779,780 A total of 349 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an Inconsistent information undermines the integrity of the District's records and may complicate the employee service history and. 2.2, Observation ization of the Wage Budget Util The DLG had an approved wage budget of UGX. 14,689,607,946, and obtained supplementary funding of UGX. 1,446,780,716 resulting into The should.Revised Budget UGX. Bn.1,446 16,136 16,136 13,996 2,139 From the analysis, I noted that; = There was an under absorption of UGX. 2,139,779,780 A total of 349 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an Inconsistent information undermines the integrity of the District's records and may complicate the employee service history and. 2.2, Observation ization of the Wage Budget
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87171b08-66e7-46b8-a1bf-6dedf738257f
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1
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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..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. , Recommendation advised.tilization of the Wage Budget U The DLG had an approved wage budget of UGX.
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3be713da-a220-4464-984e-bba2e7d0abab
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1
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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.Approv ed Budget UGX. Bn mentary.13.772 2.511 16.284 15.859 15.859 0.absorbed. = The summary of the validation exercise is shown in the table The Accounting. , 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.Warra nts UGX. Bn.13.772 2.511 16.284 15.859 15.859 0.From the analysis, I noted that all warranted funds were = The summary of the validation exercise is shown in the table The Accounting. , 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. = The summary of the validation exercise is shown in the table The Accounting. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of
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a6235f8a-0939-4d3e-8702-dc01ac943887
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1
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2.0 Management of the Government Salary Payroll
Va The District had 1,663 employees on the IPPS payroll of which 1,629 (98%) were fully verified while 34 (2%) did not show up.. = the. , Observation.wage budget supplementary funding of wage budget of of UGX.7,805,715,844.Unspent Balance UGX..7,805,715,844.The summary above is detailed in Appendix 2; From the analysis, I noted that. There was an under absorption of UGX. 7,805,715,844 of the supplementary funding..The Accounting Officer attributed this to late release of funds..lidation of employees on the entity payroll Va The District had 1,663 employees on the IPPS payroll of which 1,629 (98%) were fully verified while 34 (2%) did not show up.. = pre-requisite regularity of. , Recommendation I advised....The summary above is detailed in Appendix 2; From the analysis, I noted that.... = . , Recommendation I advised.Accounting Officer to liaise with MoFPED to of funds in subsequent.ensure timely release year..ensure timely release year..ensure timely release year..ensure timely release year..ensure timely release year..I advised.ensure timely release year. = undertake following; Should verified payroll as a updating monthly payrolls for paying employee emoluments. Engage concerned Service Commissions and obtain minute extracts for the validation of the employees by Ministry of Public Service. avoid loss government.. , Recommendation I advised.the the.financial.financial....the Accounting Officer to.use = the the basis of the. , Observation.ilization of the Wage Budget
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8505cff2-8bb7-46df-a92f-1f4560e870e7
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1
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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. = idation of employees on the entity payroll Val The District had 1004 employees on the IPPS payroll of which 959 (96%) were fully verified, 42 (4%) partially verified, 00 (0%) not verified, and 03 (0.03%) did not show up. The Accounting Officer should use the verified payroll as a basis of. , 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. = idation of employees on the entity payroll Val The District had 1004 employees on the IPPS payroll of which 959 (96%) were fully verified, 42 (4%) partially verified, 00 (0%) not verified, and 03 (0.03%) did not show up. The Accounting Officer should use the verified payroll as a basis of. 2.2, Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of
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105568c1-a559-4e89-ab16-4ecf75b2b399
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1
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2.0 Management of the Government Salary Payroll
Va The District had 1,663 employees on the IPPS payroll of which 1,629 (98%) were fully verified while 34 (2%) did not show up.. = . , Observation.an obtained into un-utilized representing utilization of 77% as summarized in the table below;.Warran ts UGX..31,047,2 77,897.The summary above is detailed in Appendix 2; From the analysis, I noted that. There was an under absorption of UGX. 7,805,715,844 of the supplementary funding..The Accounting Officer attributed this to late release of funds..lidation of employees on the entity payroll Va The District had 1,663 employees on the IPPS payroll of which 1,629 (98%) were fully verified while 34 (2%) did not show up.. = In addition, 22 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination. , Observation.approved a revised UGX.31,672,546,170, however, UGX.31,047,277,897 was warranted. Out of the total warrants, UGX.23,866,830,326 was utilized by the warrants.Payment s UGX..23,866,83 0,326.The summary above is detailed in Appendix 2; From the analysis, I noted that. There was an under absorption of UGX. 7,805,715,844 of the supplementary funding..The Accounting Officer attributed this to late release of funds..lidation of employees on the entity payroll
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5bd88cf3-622b-48f8-9864-2404d8d69b1e
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
2.1, Observation = Utilization of the Wage Budget. 2.1, Observation = Utilization of the Wage Budget. 2.1, Observation = Utilization of the Wage Budget. 2.1, Observation = Utilization of the Wage Budget. 2.1, Observation = Utilization of the Wage Budget. 2.1, Recommendation = Utilization of the Wage Budget. 2.1, Recommendation = Utilization of the Wage Budget. , Observation = The District had an approved wage budget of UGX.14,016,320,430, and obtained supplementary funding of UGX.2,030,585,678 resulting into a revised wage budget of UGX.16,046,906,108 which was all warranted. The Accounting Officer should ensure timely commencement. , Observation = The District had an approved wage budget of UGX.14,016,320,430, and obtained supplementary funding of UGX.2,030,585,678 resulting into a revised wage budget of UGX.16,046,906,108 which was all warranted. The Accounting Officer should ensure timely commencement. , Observation = The District had an approved wage budget of UGX.14,016,320,430, and obtained supplementary funding of UGX.2,030,585,678 resulting into a revised wage budget of UGX.16,046,906,108 which was all warranted. The Accounting Officer should ensure timely commencement. , Observation = The District had an approved wage budget of UGX.14,016,320,430, and obtained supplementary funding of UGX.2,030,585,678 resulting into a revised wage budget of UGX.16,046,906,108 which was all warranted. The Accounting Officer should ensure timely commencement. , Observation = The District had an approved wage budget of UGX.14,016,320,430, and obtained supplementary funding of UGX.2,030,585,678 resulting into a revised wage budget of UGX.16,046,906,108 which was all warranted. The Accounting
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3cc32a1e-3483-4083-be68-fa35fab4adf7
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1
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2.0 Management of the Government Salary Payroll
gratuity hence low = who. , 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.wage funds of UGX.124,901,257 (0.5%)..Supple mentary UGX. Bn.11.328.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 = who. , 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.budget of Out of the total warrants, UGX.15,141,993,215 was utilized by the DLG.Revised Budget UGX. Bn.25.956.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
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d14042dd-666b-4a25-8afb-2fd92601ba34
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1
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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. = The following observations were made;. , 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. = The following observations were made;. , 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. = The following observations were made;. , 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.
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91af79ca-c517-43e1-9fe1-753ca56e584e
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
-. , UGX. Bn. = . , = . , Bn. = - 1,741,565,136. , Recommendation.. = Service.. , = Ministry of Public. , = of Service make to. , Observation tary UGX. Bn Bn UGX. UGX. Bn.Budget UGX. Bn.14.772 2.873 17.478 17.478 17.478 0.168 From the analysis, I noted that there was an under absorption of UGX. 168,156,011. The Accounting Officer attributed to the delayed recruitment of = The total number of individuals who did not appear for headcount (no- shows) (D) (Accounted for 109. , UGX. Bn. = . , = . , Bn. = . , Recommendation.. = . , = The Public should arrangements validate any staff. , = Ministry. , Observation tary UGX. Bn Bn UGX. UGX. Bn.Budget UGX. Bn.14.772 2.873 17.478 17.478 17.478 0.168 From the analysis, I noted that there was an under absorption of UGX. 168,156,011. The Accounting Officer attributed to the delayed recruitment of = and not accounted for) Subtotal (A+B+C+D)=E 1330 Employees who appeared for head count but were not on payroll-New records 47. , UGX. Bn. = . , = . , Bn. = 17,576,929,980 68,371,364. , Recommendation.. = the Officer.. , = . , = who have been genuinely accounted for by Accounting
13
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28a20457-4cbc-4897-b640-50ace75362c6
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1
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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 Officer should initiate. , 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
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c373913b-2f46-4127-b79c-56134a6399dc
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1
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2.0 Management of the Government Salary Payroll
pending change request on IPPS staff and ensure that system. employee. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Revised Budget UGX. Bn = Inconsistencies in Employee Details A total of 11 individuals whose names were not on the district's June, The Accounting 2023 payroll appeared for the validation exercise. Employees in this Officer category included: employees transferred into the district but not yet engage the affected accessed the payroll, employees pending change request on IPPS staff and ensure that system. employee. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Warran ts UGX:. Bn = Inconsistencies in Employee Details A total of 11 individuals whose names were not on the district's June, The Accounting 2023 payroll appeared for the validation exercise. Employees in this Officer category included: employees transferred into the district but not yet engage the affected accessed the payroll, employees
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7ea034a3-d36e-46cd-8bdc-8462abb2eb64
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1
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2.0 Management of the Government Salary Payroll
2.1, Observation = Utilization of the Wage Budget The District had an approved wage budget of UGX.16,789,326,951, and obtained supplementary funding of UGX.6,122,022,625 resulting a revised wage budget of UGX.22,911,349,576 of which (99.3%) was warranted resulting into. 2.1, Recommendation = I advised the Accounting Officer to that all warranted funds are utilised in accordance. , Observation = into UGX.22,739,086,501 unwarranted funds of UGX.172,263,075 (0.7%). Out of the total warrants, UGX.22,123,878,930 was utilized by the. , Recommendation = ensure with the approved budget. 2.2, Observation = Validation of employees on the entity payroll The District had 1636 employees on the IPPS payroll of which 1603 (98%) were fully verified, 0ne (1) (0.06%) partially verified, five (5) (0.061%) not verified, and 27 (1.7%) did not show up.. 2.2, Recommendation = I advised the Accounting Officer to:. 2.2, Observation = In addition, seven (7) individuals 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 following observations were made; documents to. 2.2, Recommendation = Use the verified payroll as a basis of updating monthly payrolls to paying employee. 2.2, Observation = a) Out of 1603 (98%) employees appeared for the validation exercise and presented all the pre-requisite confirm their existence and regularity of recruitment. b) 1(0.06%) employee who appeared for headcount was partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment.. 2.2, Recommendation = emoluments. Engage other service commissions to
9
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5dfde44a-02ad-43f5-a53f-73cfcfe80ff3
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1
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4.0 Management of the Government Salary Payroll
UGX.223, 773,095 was spent representing an over expenditure of UGX.205, 309,842. Failure to absorb the funds released for salaries and salary. / N, Observation 'B' Gran d Tota l C = ('A' +'B' = Financia l Year. / N, 55 58,363 ,066,4 81 = wrong code. / N, 48,656,6 53,406 = wrong code. / N, 74 123 48,129 ,381,0 92 732, 582, 156 = (UGX). / N, No = . / N, Observation 'B' Gran d Tota l C = ('A' +'B' = . / N, 55 58,363 ,066,4 81 = 211 102. / N, 48,656,6 53,406 = 211 102. / N, 74 123 48,129 ,381,0 92 732, 582, 156 = 211 102. / N, No = 211 102. therefore, it code to be paid on code 211101, contract staff on code 211102, Observation 'B' Gran d Tota l C = ('A' +'B' = Officer to ensure costs are sufficient funds and re-allocation. therefore, it code to be paid on code 211101, contract staff on code 211102, 55 58,363 ,066,4 81 = Officer to ensure costs are sufficient funds and re-allocation. therefore, it code to be paid on code 211101, contract staff on code 211102, 48,656,6 53,406 = Officer to ensure costs are sufficient funds and re-allocation. therefore, it code to be paid on code 211101, contract staff on code 211102, 74 123 48,129 ,381,0 92 732, 582, 156 = Officer to ensure costs are sufficient funds and re-allocation. therefore, it code to be paid on code 211101, contract staff on code 211102, No = Officer to ensure costs are sufficient funds and re-allocation. classification and execution, is expenditure to the appropriate during The Chart of Accounts (May 2022) requires permanent staff follow the established procedures, Observation 'B' Gran d Tota l C = ('A'
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22842823-08d6-47e9-879e-67dcecb82265
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1
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2.0 Management of the Government Salary Payroll
supplementary funding of UGX. 1,417,746,273.. , Observation = There was an under absorption of UGX. 2,731,593,828 part of which was a supplementary funding of UGX. 1,417,746,273.. , Recommendation = There was an under absorption of UGX. 2,731,593,828 part of which was a supplementary funding of UGX. 1,417,746,273.. , Recommendation = . , Observation = Management Response The Accounting Officer attributed this to failure to obtain clearance from MoPS for. , Observation = Management Response The Accounting Officer attributed this to failure to obtain clearance from MoPS for. , Observation = Management Response The Accounting Officer attributed this to failure to obtain clearance from MoPS for. , Observation = Management Response The Accounting Officer attributed this to failure to obtain clearance from MoPS for. , Observation = Management Response The Accounting Officer attributed this to failure to obtain clearance from MoPS for. , Recommendation = Management Response The Accounting Officer attributed this to failure to obtain clearance from MoPS for. , Recommendation = . 1.1.2, Observation = Validation of employees on the entity payroll. 1.1.2, Observation = Validation of employees on the entity payroll. 1.1.2, Observation = Validation of employees on the entity payroll. 1.1.2, Observation = Validation of employees on the entity payroll. 1.1.2, Observation = Validation of employees on the entity payroll. 1.1.2, Recommendation = Validation of employees on the entity payroll. 1.1.2, Recommendation =
12
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a9055124-3496-43b2-9d3b-17b596fabb55
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1
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2.0 Management of the Government Salary Payroll
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.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 = From the analysis, I noted that; · The supplementary funding of UGX. 2,791,680,447 was not utilized. The Accounting Officer explained that permanent Secretary Ministry. , 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.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 = From the analysis, I noted that; · The supplementary funding of UGX. 2,791,680,447 was not utilized. The Accounting Officer explained that permanent Secretary Ministry. , Observation Recommendation
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78841243-723d-4970-9102-0a792955a292
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1
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2.0 Management of the Government Salary Payroll
The District had a Salaries budget of UGX.22,057,362,686, out of which UGX.19,532,090,078 was utilised for the period under review. Below is a summary of the key findings from the special audit;
The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise..Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = The Accounting Officer should; use the verified. 2.2, Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.. = The Accounting Officer should; use the verified. 2.2, Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.MoFPED to that supplementary funds. = The Accounting Officer should; use the verified. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Approve d Budget UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll
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a846c54d-9f5c-4001-8fbe-0c2197a6493d
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1
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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. = 724,515, 268 76,919,9 14 181,753, 604. UGX. Administ ration 837,605, Finance 142,564, Statutory Bodies 207,508,, 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
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0c1749f6-52ab-415e-bc1d-0e4f4fb7a138
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1
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2.0 Management of the Government Salary Payroll
The District had 1607 employees on the IPPS payroll of, 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.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. = Validation of employees on the entity payroll The District had 1607 employees on the IPPS payroll of. Validation of employees on the entity payroll The District had 1607 employees on the IPPS payroll of, The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = The Accounting Officer should; Use the verified payroll as a basis of. Validation of employees on the entity payroll The District had 1607 employees on the IPPS payroll of, The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = The Accounting Officer should; Use the verified payroll as a basis of. Validation of employees on the entity payroll The District had 1607 employees on the IPPS payroll of, The Accounting Officer should ensure.timely commencement of recruitment processes so that all wage funds.. = The Accounting Officer should; Use the verified payroll as a basis of. 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
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74f55773-59a4-4085-b8d9-c05f12040e91
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1
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2.0 Manaqement of the Government Salary Paxroll
paying employee emoluments. Engage obtain extracts Make arrangements who have. 2.2, = the verified monthly the minute for been. , Observation Utilization of the Waqe Budget I The DLG had an approved wage budget of UGX.19,241,285,546, and obtained supplementary funding of UGX.3,883,547,189 resulting into a revised wage budget of UGX.23,124,832,735 which was all warranted Out of the total warrants, UGX.23,022,014,181 was utilized by the DLG resulting in un-utilized warrants of UGX.102,818,552 representing.Appro ved Budge.t UGX. 19,241, 285,54 = . , summarized in the table.Suppleme ntary UGX.. = due to:. , utilization of 99.5%.Revised Warrant Budget s UGX. UGX.733 = . , Payments UGX.. = . , Unspent Balance UGX.. = . , Recommendation advised the Accounting Officer to ensure that the District Service Commission is constituted to handle the recruitment... = . , = . , Observation Utilization of the Waqe Budget I The DLG had an approved wage budget of UGX.19,241,285,546, and obtained supplementary funding of UGX.3,883,547,189 resulting into a revised wage budget of UGX.23,124,832,735 which was all warranted Out of the total warrants, UGX.23,022,014,181 was utilized by the DLG resulting in un-utilized warrants of UGX.102,818,552 representing.Appro ved Budge.t UGX. 19,241, 285,54 = . , summarized in the table.Suppleme ntary UGX.. = . , utilization of
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1f35d934-92a0-4fce-9356-f947f1b04209
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1
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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;.Payments UGX..43,492,482, 438.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 = In addition, 32 individuals 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 following observations were made; a) Out of 3431 (96%) employees appeared for the validation. , Observation.Utilization of the Wage Budget
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e06ab188-0f4d-4864-8de6-3a3012dca71a
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
, Observation tilization of the Wage Budget U.2.1 The District had an approved wage budget of UGX. 27,052,920,343 and obtained supplementary funding of UGX. 5,468,455,621 resulting into a revised wage budget of UGX. 32,521,375,964 which was all warranted. Out of the total warrants, UGX. 32,521,375,964 was utilized by the DLG.Approv ed Budget UGX. Bn.27.05.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
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0942a5a2-3c60-4294-95e0-04ad25452569
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1
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2.0 Management of the Government Salary Payroll
Table showing analysis of spending on budgeted wage funds
8,189,262,280, Budget - UGX = 7,696,045,258. 8,189,262,280, Actual - UGX = . 8,189,262,280, Un-utilized funds - UGX = 2019/2020. 8,302,662,280, Budget - UGX = 7,830,148,612. 8,302,662,280, Actual - UGX = 472,513,668. 8,302,662,280, Un-utilized funds - UGX = 2020/2021. 8,296,378,138, Budget - UGX = 8,233,205,939. 8,296,378,138, Actual - UGX = 63,172,199. 8,296,378,138, Un-utilized funds - UGX = 2021/2022. 12,331,329,827, Budget - UGX = 13,903,158,801. 12,331,329,827, Actual - UGX = -1,571,828,974. 12,331,329,827, Un-utilized funds - UGX = 2022/2023. Grand Total 37,119,632,525, Budget - UGX = 37,662,558,610. Grand Total 37,119,632,525, Actual - UGX = . Grand Total 37,119,632,525, Un-utilized funds - UGX = -542,926,085
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e089c2f2-6660-442d-97d9-4bf4df0a7067
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1
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2.0 Management of the Government Salary Payroll
UGX.4,731,908,136 yet the total supplementary wage requested for was UGX. 3,612,903,319 leading to an over release of UGX.1,119,004,817. The total swept back as. From the analysis, I noted that; There was an under absorption of UGX.1,532,291,679 out of the supplementary funding. The Accounting Officer explained that the vote received supplementary wage of UGX.4,731,908,136 yet the total supplementary wage requested for was UGX. 3,612,903,319 leading to an over release of UGX.1,119,004,817. The total swept back as, Unspen t Balanc e = From the analysis, I noted that; There was an under absorption of UGX.1,532,291,679 out of the supplementary funding. The Accounting Officer explained that the vote received supplementary wage of UGX.4,731,908,136 yet the total supplementary wage requested for was UGX. 3,612,903,319 leading to an over release of UGX.1,119,004,817. The total swept back as. From the analysis, I noted that; There was an under absorption of UGX.1,532,291,679 out of the supplementary funding. The Accounting Officer explained that the vote received supplementary wage of UGX.4,731,908,136 yet the total supplementary wage requested for was UGX. 3,612,903,319 leading to an over release of UGX.1,119,004,817. The total swept back as, of planned activities. = From the analysis, I noted that; There was an under absorption of UGX.1,532,291,679 out of the supplementary funding. The Accounting Officer explained that the vote received supplementary wage of UGX.4,731,908,136 yet the total supplementary wage requested for was UGX. 3,612,903,319 leading
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c271aa1b-ce73-4ef5-a033-7dfc7bd9ca59
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1
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2.0 Manaqement of the Government Salary Paxrol
representing utilization of 359 as summarized in the table below and detailed in Appendix 6. 2.1, Recommendation = MoFPED always supplementary budgets requested.. 2.1, Recommendation = should release as. , Observation = un-utilized. , Observation = un-utilized. , Observation = un-utilized. , Observation = un-utilized. , Observation = un-utilized. , Observation = un-utilized. , Recommendation = MoFPED always supplementary budgets requested.. , Recommendation = . , Observation = Approved Budget UGX. Bn. , Observation = Supplementary UGX. Bn. , Observation = Revised Budget UGX. Bn. , Observation = Warrants UGX. Bn. , Observation = Payments UGX. Bn. , Observation = Unspent Balance UGX. Bn. , Recommendation = MoFPED always supplementary budgets requested.. , Recommendation = . , Observation = 10.88. , Observation = 22.26. , Observation = 33.14. , Observation = 33.14. , Observation = 11.48. , Observation = 21.66. , Recommendation = MoFPED always supplementary budgets requested.. , Recommendation = . , Observation = From the analysis, I noted that;. , Observation = From the analysis, I noted that;. , Observation = From the analysis, I noted that;. , Observation = From the analysis, I noted that;. , Observation = From the analysis, I noted that;. , Observation = From the analysis, I noted that;. , Recommendation = . , Recommendation = . , Observation = The Accounting Officer explained that the supplementary funding obtained was UGX. 21,660,414,986 in excess of what the District requested for and as a result was not fully utilised by end of the financial year . I informed the
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6b2ad3a0-ea6f-4437-8310-d69ad238847c
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
Out of the total warrants, UGX. 17,698,827,501 was utilized by the DLG resulting in un-utilized warrants of UGX. 518,980,795 representing utilization of 97% as summarized in the table below Approv ed Budget Supple menta Revise d Warra nts Paymen ts UGX.. 2.1, Observation Recommendation = tilization of the Wage Budget U The DLG had an approved wage budget of UGX. 15,966,523,254, and obtained supplementary funding of UGX. 2,251,285,042, resulting into a revised wage budget of UGX. 18,217,808,296 of which UGX. 18,217,808,296 was all warranted. Out of the total warrants, UGX. 17,698,827,501 was utilized by the DLG resulting in un-utilized warrants of UGX. 518,980,795 representing utilization of 97% as summarized in the table below Approv ed Budget Supple menta Revise d Warra nts Paymen ts UGX.. 2.1, Observation Recommendation = tilization of the Wage Budget U The DLG had an approved wage budget of UGX. 15,966,523,254, and obtained supplementary funding of UGX. 2,251,285,042, resulting into a revised wage budget of UGX. 18,217,808,296 of which UGX. 18,217,808,296 was all warranted. Out of the total warrants, UGX. 17,698,827,501 was utilized by the DLG resulting in un-utilized warrants of UGX. 518,980,795 representing utilization of 97% as summarized in the table below Approv ed Budget Supple menta Revise d Warra nts Paymen ts UGX.. 2.1, Observation Recommendation = tilization of the Wage Budget
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239e3994-883c-4970-8682-c66f80093f47
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1
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2.0 Management of the Government Salary Payroll
The District had an approved wage budget of UGX. 31,883,539,060 and obtained supplementary funding of UGX. 4,247,915,038 resulting into a revised wage budget of UGX. 36,131,454,098 which was all warranted. Out of the total warrants of UGX.36,131,454,098, UGX.35,157,757,942 was utilized by the entity resulting in un-utilized warrants of UGX.973,696,154 representing utilization of 97% as summarized in the table below and detailed in Appendix 4 allow planned activities.. 2.1, Observation Recommendation = I advised the Accounting Officer to engage MoFPED to release funds in time to the District utilise them for. 2.1, = . 2.1, = the always to the. 2.1, = . , Observation Recommendation = Approv ed Budget UGX.. , Observation Recommendation = Supple menta ry UGX. 4,247,9. , Observation Recommendation = Revised Budget UGX.. , Observation Recommendation = Warra nts UGX.. , Observation Recommendation = Payme nts UGX.. , Observation Recommendation = Unspent Balance UGX.. , Observation Recommendation = . , = . , = . , = . 2.2, Observation Recommendation = 31,883,5 39,060. 2.2, Observation Recommendation = 15,038. 2.2, Observation Recommendation = 36,131,4 54,098. 2.2, Observation Recommendation = 36,131, 454,09 6. 2.2, Observation Recommendation = 35,157, 757,94 2. 2.2, Observation Recommendation = 973,696, 154. 2.2, Observation Recommendation = . 2.2, = . 2.2, = . 2.2, = . , Observation Recommendation = The Accounting Officer attributed this to late release of funds. Validation of employees on the entity payroll
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724e6fe4-2f99-4e06-a3fa-a0b328c6d487
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1
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4.0 Management of the Government Salary Payroll
abs.(B-C) (UGX ) = -. 20 22 /2 3 y/Sal ary arrea rs, In service delivery within Ministry of Health structure. Absorption of the Wage Bill I noted that the Ministry of Health had unabsorbed wage bills over the FYs 2021/22, and 2022/23. Details in the table below; Table 10: Showing absorption of appropriated salary.funds Pay men Approv ed Release/ Warrant Expen diture (C) Unsp ent % abs.orpt ion = 1.21 2. 20 22 /2 3 y/Sal ary arrea rs, Recommendation.Recommendation.Recommendation.Recommendation = . Gene ral Salar y for the year, In service delivery within Ministry of Health structure. Absorption of the Wage Bill I noted that the Ministry of Health had unabsorbed wage bills over the FYs 2021/22, and 2022/23. Details in the table below; Table 10: Showing absorption of appropriated salary.funds Pay men Approv ed Release/ Warrant Expen diture (C) Unsp ent % abs.t cate gory = 20,955, 511,564. Gene ral Salar y for the year, In service delivery within Ministry of Health structure. Absorption of the Wage Bill I noted that the Ministry of Health had unabsorbed wage bills over the FYs 2021/22, and 2022/23. Details in the table below; Table 10: Showing absorption of appropriated salary.funds Pay men Approv ed Release/ Warrant Expen diture (C) Unsp ent % abs.estima te (A) (UGX) = 20,955,51 1,564. Gene ral Salar y for the year, In service delivery within Ministry of Health structure. Absorption of the Wage Bill I noted that the Ministry of Health had unabsorbed wage bills over the FYs 2021/22, and 2022/23. Details in the table below; Table 10: Showing absorption of appropriated salary.funds Pay men Approv ed Release/ Warrant Expen diture (C) Unsp
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49e1dc81-4189-4fa7-8d8b-97150d443459
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1
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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. = Subtotal (A+B+C+D)=E the Accounting. , 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. = Subtotal (A+B+C+D)=E the Accounting. , 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. = Subtotal (A+B+C+D)=E the Accounting. , 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. = Subtotal (A+B+C+D)=E the Accounting. , Observation Recommendation UGX. 16,284,227,330. UGX. 15,859,181,414 (97%) was warranted resulting into unwarranted funds of
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6c661315-8f4a-4b29-9904-6bf6044a0107
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1
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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.Payments 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.
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4cc2bd5d-70e2-403d-83f9-5a228c33ddaa
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
2.2, Observation tary UGX. Bn Bn UGX. UGX. Bn.Budget UGX. Bn.14.772 2.873 17.478 17.478 17.478 0.168 From the analysis, I noted that there was an under absorption of UGX. 168,156,011. The Accounting Officer attributed to the delayed recruitment of = . 2.2, UGX. Bn. = . 2.2, = . 2.2, Bn. = . 2.2, Recommendation.. = . 2.2, = . 2.2, = . , Observation tary UGX. Bn Bn UGX. UGX. Bn.Budget UGX. Bn.14.772 2.873 17.478 17.478 17.478 0.168 From the analysis, I noted that there was an under absorption of UGX. 168,156,011. The Accounting Officer attributed to the delayed recruitment of = teacher. Therefore, the funds that was meant to pay their salaries was remitted back to Treasury. Validation of employees on the entity payroll The District had 1,439 employees on the IPPS/HCM payroll of which The Accounting. , UGX. Bn. = . , = . , Bn. = . , Recommendation.. = . , = . , = . , Observation tary UGX. Bn Bn UGX. UGX. Bn.Budget UGX. Bn.14.772 2.873 17.478 17.478 17.478 0.168 From the analysis, I noted that there was an under absorption of UGX. 168,156,011.
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d199cf14-027f-457a-b26c-8b434cf0ad87
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
, Observation 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.Approv ed Budget UGX. Bn.16.616 = From the analysis, I noted an under absorption of UGX. 2,913,143,327. The Accounting Officer explained that the funds were received. , Observation 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.Supple mentar y UGX. Bn.4.089 = From the analysis, I noted an under absorption of UGX. 2,913,143,327. The Accounting Officer explained that the funds were received. , Observation 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.Revise d Budget UGX. Bn.20.706 = From the analysis, I noted an under absorption of UGX. 2,913,143,327. The Accounting Officer explained that the funds were received. , Observation
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1c87c04f-e646-42b8-bc88-4559b6908877
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1
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2.0 Management of the Government Salary Payroll
2.1, Observation = Utilization of the Wage Budget The Rukiga DLG had an approved wage budget UGX.15,868,483,646, and obtained supplementary funding UGX.2,619,658,289 resulting into a revised wage budget. 2.1, Observation = Utilization of the Wage Budget The Rukiga DLG had an approved wage budget UGX.15,868,483,646, and obtained supplementary funding UGX.2,619,658,289 resulting into a revised wage budget. 2.1, Observation = Utilization of the Wage Budget The Rukiga DLG had an approved wage budget UGX.15,868,483,646, and obtained supplementary funding UGX.2,619,658,289 resulting into a revised wage budget. 2.1, Observation = Utilization of the Wage Budget The Rukiga DLG had an approved wage budget UGX.15,868,483,646, and obtained supplementary funding UGX.2,619,658,289 resulting into a revised wage budget. 2.1, Observation = Utilization of the Wage Budget The Rukiga DLG had an approved wage budget UGX.15,868,483,646, and obtained supplementary funding UGX.2,619,658,289 resulting into a revised wage budget. 2.1, Observation = Utilization of the Wage Budget The Rukiga DLG had an approved wage budget UGX.15,868,483,646, and obtained supplementary funding UGX.2,619,658,289 resulting into a revised wage budget. 2.1, Recommendation I the = advised Accounting Officer to ensure that warranted funds are utilised.. 2.1, Recommendation I the = advised Accounting Officer to ensure that warranted funds are utilised.. 2.1, Observation = DLG Appr oved. 2.1, Observation = UGX.18,488,141,935 which was all warranted Out of the total warrants, UGX.16,897,242,873 was utilized by the resulting in representing utilization of 91.4% as summarized in the table below;
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1c7f836c-63af-4838-9f9d-84fdb60a9a30
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1
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2.0 Management of the Government Salary Paxroll
, Observation.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.Approve d Budget UGX Bn 18.01 = . , Observation.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.Supplem entary UGX. Bn = 4.66. , Observation.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
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87c0b227-fefc-4580-a8db-6cdab681db43
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1
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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.and also that all warranted funds are utilised as planned..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 = the Officer the Service Commissions and
9
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209c74b6-9714-455a-9ab2-5cf589facf05
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1
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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.Payments UGX. Bn.UGX. Bn 9.42 9.42 8.36 1.06 Unspent.Warran ts UGX. = There was an under absorption of UGX.1,058,707,387. , 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 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. = . , 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 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..UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = . , Recommendation Accounting.The should touch are..UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = . , Recommendation Accounting.keep in with the MoPS so that staff recruited immediately the..UGX. Bn 9.42 9.42 8.36 1.06 Unspent. =
9
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02c1fe77-0e28-4a5f-af43-9671029653f9
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1
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2.0 Management of the Government Salary Payroll
There were no individuals had not accessed the payroll by end of June, 2023. The following observations were made; a) 329 (97.9%) employees appeared for the validation. , Revis ed Budge t UGX. Bn.9.440 = . , Warra nts UGX. Bn.9.440 = . , Payme nts UGX. Bn.9.440 = . , Recommendation..Unspent Balance UGX. Bn.0 = Accounting regularly Hospital continued. , = Officer to review the payroll to loss to. , Observation.Utilization of the Wage Budget The Lira RRH had an approved wage budget of UGX. 8,352,236,799, and obtained supplementary funding of UGX. 1,087,519,737 resulting into a revised wage budget of UGX. 9,439,756,536 which were all warranted. Out of the total warrants, UGX. 9,439,756,536 were utilized by the Lira RRH..Appr oved Bud get UGX. Bn.8.352 = . , Suppl ement ary UGX. Bn.1.088 = promptly remove such employees and avoid. , Revis ed Budge t UGX. Bn.9.440 = . , Warra nts UGX. Bn.9.440 = . , Payme nts UGX. Bn.9.440 = . , Recommendation..Unspent Balance UGX. Bn.0 = . , = . , Observation.Utilization of the Wage Budget The Lira RRH had an approved wage budget of UGX. 8,352,236,799, and obtained supplementary funding of UGX. 1,087,519,737 resulting into a revised wage budget of UGX. 9,439,756,536 which were all warranted. Out of the total warrants, UGX. 9,439,756,536 were utilized by the Lira RRH..Appr oved Bud get UGX.
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71421c21-fb11-41c5-9627-eba9539536a4
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1
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2.0 Management of the Government Salary Paxrol
UGX.1,162,630,733.. , Observation = From the analysis, I noted that There was an under absorption of UGX.1,162,630,733.. , Recommendation = . , Recommendation = . , Observation = The Accounting Officer explained that
there was a ban on staff recruitment by Ministry of Public Service.. , Observation = The Accounting Officer explained that there was a ban on staff recruitment by Ministry of Public Service.. , Observation = The Accounting Officer explained that there was a ban on staff recruitment by Ministry of Public Service.. , Observation = The Accounting Officer explained that there was a ban on staff recruitment by Ministry of Public Service.. , Observation = The Accounting Officer explained that there was a ban on staff recruitment by Ministry of Public Service.. , Observation = The Accounting Officer explained that
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c82c8ccf-6edf-4cf3-a155-6f3b71427007
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
Tororo DLG/ had an approved wage budget of UGX.42,023,253,012.Payment s Bn.Supple mentar y UGX. Bn Revised Budget UGX. Bn Warran ts UGX. Bn UGX. Unspent Balance UGX. Bn 42.023 5.276 47.299 41.808 41.808 00 = . a), Recommendation UGX.5,276,514,616 The Accounting Officer should liaise with MOFPED..Supple mentar y UGX. Bn Revised Budget UGX. Bn Warran ts UGX. Bn UGX. Unspent Balance UGX. Bn 42.023 5.276 47.299 41.808 41.808 00 = . a), Recommendation UGX.5,276,514,616 The Accounting Officer should liaise with MOFPED..Supple mentar y UGX. Bn Revised Budget UGX. Bn Warran ts UGX. Bn UGX. Unspent Balance UGX. Bn 42.023 5.276 47.299 41.808 41.808 00 =
11
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afc2fc95-33b3-40c3-8813-5f72e2ef14f9
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
2.2, which was all warranted. Out of the total warrants, UGX. 13,715,648,788 was utilized by the DLG resulting in un-utilized warrants of UGX. 2,638,404,274 representing utilization of 84% as summarized in the table below and in Appendix 2 ; Approv ed Supple mentar Revised Budget Warran Payment s UGX. Unspent Balance is..Bn 14,364 1,989 16,354 16,354 13,715 2,638 From the analysis, I noted that;. There was an under absorption of UGX. 2,638,404,274 The supplementary funding of UGX. 1,989,932,869 was not utilized = Inconsistencies in Employee Details A total of 61 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an individual. Inconsistent information undermines the integrity of the District's. 2.2, which was all warranted. Out of the total warrants, UGX. 13,715,648,788 was utilized by the DLG resulting in un-utilized warrants of UGX. 2,638,404,274 representing utilization of 84% as summarized in the table below and in Appendix 2 ;
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95cefa83-ac3c-42d5-b497-b883ad2f1e4c
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1
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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.Supplem entary UGX. Bn 0.67.UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = . , 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 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.Revised Budget s Bn.UGX. Bn 9.42 9.42 8.36 1.06 Unspent.Supple mentar y UGX. = . , 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 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.Warrant UGX..UGX. Bn 9.42 9.42 8.36 1.06 Unspent.Revised Budget UGX. = . , 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
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bab3f765-3bb6-4795-87fe-bdaf9c632526
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1
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2.0 Management of the Government Salary Payroll
Out of the total warrants, UGX.17,644,180,858 was utilized by the DLG resulting in un-utilized warrants of UGX.1,079,204,114 representing utilization of 94% as summarized in the table below and detailed in Appendix 2. Approv ed Budget UGX. Supple mentar y UGX. Bn Revised Budget UGX. Bn Warran ts UGX. Bn Payments UGX. Bn Unspent Balance UGX. Bn. 2.1, Observation = tilization of the Wage Budget U The DLG had an approved wage budget of UGX.16,454,179,690, and obtained supplementary funding of UGX.2,269,205,291 resulting into a revised wage budget of UGX.18,723,384,972 which was all warranted
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1a0d753d-cb5c-44cd-ade0-c9f3318d8851
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1
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2.0 Management of the Government Salary Payroll
2.1, Observation = tilization of the Wage Budget U Moroto RRH had an approved wage budget of UGX.7,145,299,905, and obtained supplementary funding of UGX.895,423,320 resulting into a revised wage budget of UGX.8,040,723,225 which was all warranted 'UGX.7,537,923,224 (94%) was warranted resulting into unwarranted funds of UGX. 502,800,001 (6%)'.. 2.1, Observation = tilization of the Wage Budget U Moroto RRH had an approved wage budget of UGX.7,145,299,905, and obtained supplementary funding of UGX.895,423,320 resulting into a revised wage budget of UGX.8,040,723,225 which was all warranted 'UGX.7,537,923,224 (94%) was warranted resulting into unwarranted funds of UGX. 502,800,001 (6%)'.. 2.1, Observation = tilization of the Wage Budget U Moroto RRH had an approved wage budget of UGX.7,145,299,905, and obtained supplementary funding of UGX.895,423,320 resulting into a revised wage budget of UGX.8,040,723,225 which was all warranted 'UGX.7,537,923,224 (94%) was warranted resulting into unwarranted funds of UGX. 502,800,001 (6%)'.. 2.1, Observation = tilization of the Wage Budget U Moroto RRH had an approved wage budget of UGX.7,145,299,905, and obtained supplementary funding of UGX.895,423,320 resulting into a revised wage budget of UGX.8,040,723,225 which was all warranted 'UGX.7,537,923,224 (94%) was warranted
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2123f881-826b-456e-82ee-e94221bb56ac
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
tilization of the Wage Budget U.un-utilized.Revised Budget 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) = verified (complete/fully verified) (A) whose. , Observation
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3ec7a05c-be19-4758-8086-73269108a415
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1
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2.0 Management of the Government Salary Payroll
The District had a Salaries budget of UGX.22,057,362,686, out of which UGX.19,532,090,078 was utilised for the period under review. Below is a summary of the key findings from the special audit;
The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.. = payroll as a basis of updating monthly. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.MoFPED to that supplementary funds. = payroll as a basis of updating monthly. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Approve d Budget UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = Details. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Supplementa ry UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = . , Observation Recommendation Utilization of the Wage Budget
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ecedcfb1-e091-4511-9188-954a5cb1aad8
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1
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2.0 Management of the Government Salary Payroll
Approve d Budget UGX. Bn Supplem entary UGX. Bn Revised Budget UGX. Bn Warrant s UGX. Bn Payments UGX. Bn Unspent Balance UGX. Bn. , Observation = 10.739. , Observation = 1.418. , Observation = 12.157. , Observation = 12.157. , Observation = 2.731. , Recommendation = . , Recommendation = . , Observation = See Appendix 4 for details.. , Observation = See Appendix 4 for details.. , Observation = See Appendix 4 for details.. , Observation = See Appendix 4 for details.. , Observation = See Appendix 4 for details.. , Recommendation = See Appendix 4 for details.. , Recommendation = . , Observation = From the analysis, I noted that; Implication. , Observation = From the analysis, I noted that; Implication. , Observation = From the analysis, I noted that; Implication. , Observation = From the analysis, I noted that; Implication. , Observation = From the analysis, I noted that; Implication. , Recommendation = From the analysis, I noted that; Implication. , Recommendation = . , Observation = There was an under absorption of UGX. 2,731,593,828 part of which was a supplementary funding of UGX. 1,417,746,273.. , Observation = There was an under absorption of UGX. 2,731,593,828 part of which was a supplementary funding of UGX. 1,417,746,273.. , Observation = There was an under absorption of UGX. 2,731,593,828 part of which was a supplementary funding of UGX. 1,417,746,273.. , Observation = There was an under absorption of UGX. 2,731,593,828 part of which was a
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f40e7a81-6717-4ce8-a7c5-ed83c6f78af2
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1
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2.0 Manaqement of the_Government Salary Payroll
UGX.16,904,254,631 which was all warranted. Out of the total warrants, UGX.15,804,253,087 was utilized by, 5 = The DLG had an approved wage budget of UGX.15,109,843,897 , and obtained supplementary funding of UGX.1,794,410,734 resulting into a revised wage budget of UGX.16,904,254,631 which was all warranted. Out of the total warrants, UGX.15,804,253,087 was utilized by. The DLG had an approved wage budget of UGX.15,109,843,897 , and obtained supplementary funding of UGX.1,794,410,734 resulting into a revised wage budget of UGX.16,904,254,631 which was all warranted. Out of the total warrants, UGX.15,804,253,087 was utilized by, 6 = . the DLG resulting in un-utilized warrants of, 1 = the DLG resulting in un-utilized warrants of. the DLG resulting in un-utilized warrants of, 2 = the DLG resulting in un-utilized warrants of. the DLG resulting in un-utilized warrants of, 3 = the DLG resulting in un-utilized warrants of. the DLG resulting in un-utilized warrants of, 4 = the DLG resulting in un-utilized warrants of. the DLG resulting in un-utilized warrants of, 5 = the DLG resulting in un-utilized warrants of. the DLG resulting in un-utilized warrants of, 6 = . Appro ved Budg et UGX. Bn, 1 = Supple mentar Y UGX. Bn. Appro ved Budg et UGX. Bn, 2 = Warran ts UGX. Bn. Appro ved Budg et UGX. Bn, 3 = Payment s UGX. Bn. Appro ved Budg et UGX. Bn, 4 = Unspent Balance
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23de1438-b526-44ff-bcb0-be79496f768c
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
consistencies in Employee Details In A total of 429 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an individual.. 2.3, Observation 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.Approv ed Budget UGX. Bn.16.616 = 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, Observation 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.Supple mentar y UGX. Bn.4.089 = 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, Observation
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db35b175-bc65-4010-a32f-03df53e430f8
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1
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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, = The Accounting Officer attributed the underutilization of wage to the ban on recruitment and late release of a supplementary budget for recruitment of staff at the town councils.. 2.1, Observation Recommendation_ The Accounting of.Officer should liaise with the MOFPED to ensure timely release of funds. = The Accounting Officer attributed the underutilization of wage to the ban on recruitment and late release of a supplementary budget for recruitment of staff at the town councils.. 2.1, Observation Recommendation_ The Accounting of.Officer should liaise with the MOFPED to ensure timely release of funds. = The Accounting Officer attributed the underutilization of wage to the ban on recruitment and late release of a supplementary budget for recruitment of staff at the town councils.. 2.1, Observation Recommendation_ The Accounting of.Officer should liaise with the MOFPED to ensure timely release of funds. = . 2.2, 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
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ec478b6d-3f05-4d36-8c3e-8c1edcc3cdd0
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1
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2.0 Management of the Government Salary Payroll
13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = The District had 1414 employees on the IPPS payroll of which 1368 (96.7%) were fully verified 2(0.3%) not verified, and 44 (3%) did In addition, 01 individuals had not accessed the payroll by end of. 2.2, 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.Unspent Balance UGX..37,430,860.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 = The District had 1414 employees on the IPPS payroll of which 1368 (96.7%) were fully verified 2(0.3%) not verified, and 44 (3%) did In addition, 01 individuals had not accessed the payroll by end of. 2.2, Recommendation.I advised the Accounting Officer to improve the accuracy of the entity's.budgets by ensuring that all budget.....was under Health, 16% under Education and 13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = Ministry Service ensure. 2.2, Recommendation.I advised the Accounting Officer to improve the accuracy of the entity's.budgets by ensuring that all budget.....was under Health, 16% under Education and 13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = of (MoPS). 2.2, Recommendation.I advised the Accounting Officer to improve the accuracy of the entity's.budgets by ensuring that all budget.....was under Health, 16% under Education and
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4ee897fb-bf09-4551-bafc-1ece6d11055d
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
Util The DLG had an approved wage budget of UGX. 14,689,607,946, and obtained supplementary funding of UGX. 1,446,780,716 resulting into The should.Payment s UGX. Bn.1,446 16,136 16,136 13,996 2,139 From the analysis, I noted that; = There was an under absorption of UGX. 2,139,779,780 A total of 349 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an Inconsistent information undermines the integrity of the District's records and may complicate the employee service history and. 2.2, Recommendation.Recommendation.1,446 16,136 16,136 13,996 2,139 From the analysis, I noted that; = There was an under absorption of UGX. 2,139,779,780 A total of 349 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an Inconsistent information undermines the integrity of the District's records and may complicate the employee service history and. 2.2, =
11
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8a412e67-4d37-4e06-a2fc-cb322bbdbc87
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1
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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;.Appro ved Budge t UGX..37,558, 516,07 5.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 = . , Observation.Utilization of the Wage Budget
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4f103758-ddc6-4532-b132-38d5c0a586ad
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
2.1, Observation = Utilization of the Wage Budget The District had an approved wage budget of UGX. 14,640,307,534, and obtained supplementary funding of UGX. 2,357,220,777 resulting into a revised wage budget of UGX. 16,997,528,311 which was all warranted as detailed in Appendix 4. Out of the total warrants, UGX. 12,850,106,567 was utilized by the District resulting in un-utilized warrants of UGX. 4,147,421,740 representing utilization of 76% as summarized in the table below. Appro. 2.1, Observation = Utilization of the Wage Budget The District had an approved wage budget of UGX. 14,640,307,534, and obtained supplementary funding of UGX. 2,357,220,777 resulting into a revised wage budget of UGX. 16,997,528,311 which was all warranted as detailed in Appendix 4. Out of the total warrants, UGX. 12,850,106,567 was utilized by the District resulting in un-utilized warrants of UGX. 4,147,421,740 representing utilization of 76% as summarized in the table below. Appro. 2.1, Observation = Utilization of the Wage Budget The District had an approved wage budget of UGX. 14,640,307,534, and obtained supplementary funding of UGX. 2,357,220,777 resulting into a revised wage budget of UGX. 16,997,528,311 which was all warranted as detailed in Appendix 4.
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8a28a071-f4a9-4b7d-9d79-2f273c53f08f
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1
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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) = . , 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
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a84cf9de-6666-4693-9560-61e02166f91a
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1
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2.0 Management of the Government Salary Payroll
The District had a Salaries budget of UGX.22,057,362,686, out of which UGX.19,532,090,078 was utilised for the period under review. Below is a summary of the key findings from the special audit;
The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Approve d Budget UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = The total number of individuals who did not appear for headcount (no-shows) (D) (Accounted for and not accounted for) 34 25,046,867. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Supplementa ry UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = The total number of individuals who did not appear for headcount (no-shows) (D) (Accounted for and not accounted for) 34 25,046,867. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Revise d Budge t UGX. Bn.Balanc e UGX. Bn 19.48
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aeaf020a-c11c-48f2-94cb-2e2dc791b846
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1
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2.0 Management of the Government Salary Payroll
gratuity hence low = Details No. of as. , 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.wage funds of UGX.124,901,257 (0.5%)..Supple mentary UGX. Bn.11.328.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 = Details No. of as. , 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.budget of Out of the total warrants, UGX.15,141,993,215 was utilized by the DLG.Revised Budget UGX. Bn.25.956.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
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715f61a8-de19-4863-a0bc-6974fca46061
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1
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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;.Unspent Balance UGX..1,170,860,698.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 = for the validation and were categorised as follows; 06 employees who did not appear for the headcount were. , Recommendation.I advised the Accounting Officer to request for re-voting of.... 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 = updates payroll forward. A follow-. , Recommendation.I advised the Accounting Officer to request for re-voting of.....The Accounting Officer explained that this was due to late release = of the going
6
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f94845f4-6535-42df-81e9-0e2b0b3d07b7
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1
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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.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. = . , 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.Payment s 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. = . , Observation Recommendation.No 2.1 Utilization of the Wage Budget
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32ab00ee-0ac0-4dc5-ac50-ac1ba1562e69
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1
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2.0 Management of the Government Salary Payroll
The District had a Salaries budget of UGX.22,057,362,686, out of which UGX.19,532,090,078 was utilised for the period under review. Below is a summary of the key findings from the special audit;
2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = 338 (21%) not verified, and 34 (2%) did not show up.. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Paymen ts UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = 338 (21%) not verified, and 34 (2%) did not show up.. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise..Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = payroll as a basis of updating monthly. , Observation Recommendation Utilization of the Wage Budget
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86b646ec-c21c-4bc7-9d6b-a8e55adc354c
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1
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2.0 Management of the Government Salary Payroll
The District had a Salaries budget of UGX.22,057,362,686, out of which UGX.19,532,090,078 was utilised for the period under review. Below is a summary of the key findings from the special audit;
The District had 1,607 employees on the IPPS payroll of which = Not verified (appeared for validation but not verified) (C) 338 321,071,179. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Warran ts UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = Not verified (appeared for validation but not verified) (C) 338 321,071,179. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Paymen ts UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = Not verified (appeared for validation but not verified) (C) 338 321,071,179. , Observation Recommendation Utilization of the Wage Budget
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f11bdc80-5a6e-46e4-a718-75b32afb72b6
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
The DLG had an approved wage budget of UGX.23,434,413,247 and obtained supplementary funding of UGX.3,820,442,320 resulting into a revised wage budget of UGX.27,254,855,567 which was all warranted. Out of the total warrants, UGX.25,533,967,131 was utilized by the DLG resulting in un-utilized warrants of UGX.1,720,888,436 representing utilization of 94% as summarized in the table below; Unspent follow up the matter that the revoted funds especially those replacement basis are filled. 2.1, Observation Recommendation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX.23,434,413,247 and obtained supplementary funding of UGX.3,820,442,320 resulting into a revised wage budget of UGX.27,254,855,567 which was all warranted. Out of the total warrants, UGX.25,533,967,131 was utilized by the DLG resulting in un-utilized warrants of UGX.1,720,888,436 representing utilization of 94% as summarized in the table below; Unspent follow up the matter that the revoted funds especially those replacement basis are filled. 2.1, Observation Recommendation = Utilization of the Wage Budget The DLG had an approved wage budget of UGX.23,434,413,247 and obtained supplementary funding of UGX.3,820,442,320 resulting into a revised wage budget of UGX.27,254,855,567 which was all warranted. Out of the total warrants, UGX.25,533,967,131 was utilized by the DLG resulting in un-utilized warrants of UGX.1,720,888,436 representing utilization of 94% as summarized in the table below;
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88dfa3c2-f03a-40bc-abdf-5be74aa19249
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1
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4.0 Management of the Government Salary Payroll
UGX.223, 773,095 was spent representing an over expenditure of UGX.205, 309,842. Failure to absorb the funds released for salaries and salary. ) Out of the total receipts for the financial year 2021/22 of UGX.24,413,449,751, UGX.24,367,423,718 was spent by The entity on payment and settlement of salary and salary related expenses resulting into an unspent balance of UGX.46, 026,033 hence an absorption level of 99.8%. For the FY 2022/23, out of the total receipts worth UGX.24,243,203,655; UGX.23,761,957,374 was spent by The ministry thereby resulting into unabsorbed funds of UGX.686, 556,123. In addition, I noted that although UGX.18, 463,253 was received for arrears for the Financial Year 2022/23, UGX.223, 773,095 was spent representing an over expenditure of UGX.205, 309,842. Failure to absorb the funds released for salaries and salary, 48,656,6 53,406 = ) Out of the total receipts for the financial year 2021/22 of UGX.24,413,449,751, UGX.24,367,423,718 was spent by The entity on payment and settlement of salary and salary related expenses resulting into an unspent balance of UGX.46, 026,033 hence an absorption level of 99.8%. For the FY 2022/23, out of the total receipts worth UGX.24,243,203,655; UGX.23,761,957,374 was spent by The ministry thereby resulting into unabsorbed funds of UGX.686, 556,123. In addition, I noted that although UGX.18, 463,253 was received for arrears for the Financial Year 2022/23,
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350c3ec5-d5e8-4c76-8962-f496a968b43b
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1
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2.0 Management of the Government Salary Payroll
The District had a Salaries budget of UGX.22,057,362,686, out of which UGX.19,532,090,078 was utilised for the period under review. Below is a summary of the key findings from the special audit;
2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = The total number of individuals who did not appear for headcount (no-shows) (D) (Accounted for and not accounted for) 34 25,046,867. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Warran ts UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll The District had 1,607 employees on the IPPS payroll of which = The total number of individuals who did not appear for headcount (no-shows) (D) (Accounted for and not accounted for) 34 25,046,867. , Observation Recommendation Utilization of the Wage Budget The District had an approved wage budget of UGX.19,478,585,335, and obtained supplementary funding of The Accounting Officer should liaise.Paymen ts UGX. Bn.Balanc e UGX. Bn 19.48 2.58 22.06 22.06 19.53 2.53 Failure to fully absorb salaries affects Education, Health and Social service delivery. The Accounting Officer explained that this was due to late release of supplementary funds. Validation of employees on the entity payroll
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a75757a9-b9b1-45e8-8e33-9d7fca72e8c0
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1
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2.0 Management of the Government Salary Payroll
13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = not. , 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.Approve d Budget UGX..15,725,6 04,699.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 = A total of 02 (0.3%) employees on the payroll appeared for c) A total of 44 (3%) employees on the payroll did not appear for the validation and were categorised as follows;. , 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
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21cec23a-070c-4cf3-ba2c-d97e4d2d9ebf
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1
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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) = . , Observation
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fd4c3806-d6f3-43c5-ab18-8b57825612c4
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1
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2.0 Management of the Government Salary Payroll
13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = A total of 02 (0.3%) employees on the payroll appeared for c) A total of 44 (3%) employees on the payroll did not appear for the validation and were categorised as follows;. , 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.Payment s UGX..16,633,47 2,683.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 = A total of 02 (0.3%) employees on the payroll appeared for c) A total of 44 (3%) employees on the payroll did not appear for the validation and were categorised as follows;. , 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.Unspent Balance UGX..37,430,860.Details in Appendix 2.From the analysis, I noted that:.was under Health, 16% under Education and
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8f0d6372-3781-4611-8c10-7f588f02d897
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1
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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.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. = Total number of staff verified (complete/fully verified) (A) 1,563 1,673,438,012 Partially verified(individuals whose information availed at the physical verification did not fulfil all the 16 29,957,986. Total number of staff verified (complete/fully verified) (A) 1,563 1,673,438,012 Partially verified(individuals whose information availed at the physical verification did not fulfil all the 16 29,957,986, Observation Recommendation.No 2.1 Utilization of the Wage Budget
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4f778507-8446-48dc-b25e-ca8294941fb8
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1
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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;.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. 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. = payroll. For staff on transfer of service, should. , Recommendation.un-.. = the. , Observation.Utilization of the Wage Budget
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24f49ce5-904a-4406-8f98-e058d0a67cba
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1
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2.0 Management of the Government Salary Payroll
UGX.1,108,011,088 from the, 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. = From the analysis, I noted that; There was an under absorption of UGX.1,108,011,088 from the. From the analysis, I noted that; There was an under absorption of UGX.1,108,011,088 from the, 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. = From the analysis, I noted that; There was an under absorption of UGX.1,108,011,088 from the. 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.Approved Budget UGX.
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2892c95b-6f5b-410f-b1b1-dfa8f089d12c
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
2.1, = Utilization of the Wage Budget The Kasese District had an approved wage budget of UGX. 53,420,809,910, and obtained supplementary funding of UGX. 14,413,187,045 resulting into a revised wage budget of UGX. 67,833,996,955 out of which UGX. 63,509,465,817 (94%) was warranted resulting into unwarranted funds of UGX. 4,324,531,138 (6%) as detailed in Appendix 4. The Accounting Officer should liaise with the MOFPED to ensure timely release of funds. 2.2, = Validation of employees on the entity payroll The District had 5,129 employees on the IPPS payroll of which 5,015 (97.8%) were fully verified, 21 (0.4%) not verified not verified, and 93 (1.8%) did not show up. In addition, 9 individuals 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 following observations were made; The Accounting Officer should regularly review the District payroll so as to promptly remove such employees and avoid continued loss
13
, 1 = for and these were omitted from the validated payroll. 6 9 individuals whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer responded that records relating to the. , 2 = . , 3 = . , 1 = affected staff could not be retrieved/ traced, however, the search for the missing documents will continue and will be availed at a later time.. , 2 = He also added that the employees not on the District payroll had. , 3 = . 2.3, 1 = challenges. Inconsistencies in Employee Details
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459f8e77-bd22-4e10-b569-0ed8b2ae01c5
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1
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2.0 Manaqement of the Government Salary Paxroll
99.5%.Revised Warrant Budget s UGX. UGX.733 = employees appeared for headcount were partially for the validation and were categorised as follows;. , Payments UGX.. = . , Unspent Balance UGX.. = the. , Recommendation advised the Accounting Officer to ensure that the District Service Commission is constituted to handle the recruitment... = Service.. , = . , Observation Utilization of the Waqe Budget I The DLG had an approved wage budget of UGX.19,241,285,546, and obtained supplementary funding of UGX.3,883,547,189 resulting into a revised wage budget of UGX.23,124,832,735 which was all warranted Out of the total warrants, UGX.23,022,014,181 was utilized by the DLG resulting in un-utilized warrants of UGX.102,818,552 representing.Appro ved Budge.t UGX. 19,241, 285,54 = . , summarized in the table.Suppleme ntary UGX.. = . , utilization of 99.5%.Revised Warrant Budget s UGX. UGX.733 = . , Payments UGX.. = . , Unspent Balance UGX.. = iv of process these the staff. , Recommendation advised the Accounting Officer to ensure that the District Service Commission is constituted to handle the recruitment... = Officer . Initiate. , = . , Observation Utilization of the Waqe Budget I The DLG had an approved wage budget of UGX.19,241,285,546, and obtained supplementary funding of UGX.3,883,547,189 resulting into a revised wage
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1b107204-6549-40f9-9afe-0cb07e79ac6a
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
2.1, Observation Recommendation ilization of the Wage Budget Ut The Mbale RRH had an approved wage budget of UGX. 9.3B, = and obtained supplementary funding of UGX.1B resulting into a revised wage of warranted. Out of the total warrants, UGX. 10,305,757,440 was utilized by the Mbale RRH and there were no un-utilized warrants. Approv ed Budget UGX. Bn. 2.1, Observation Recommendation ilization of the Wage Budget Ut The Mbale RRH had an approved wage budget of UGX. 9.3B, = Suppl emen tary UGX. Bn 1. 2.1, Observation Recommendation ilization of the Wage Budget Ut The Mbale RRH had an approved wage budget of UGX. 9.3B, = budget Revise d Budget UGX. Bn 10.3. 2.1, Observation Recommendation ilization of the Wage Budget Ut The Mbale RRH had an approved wage budget of UGX. 9.3B, = UGX.10.3B Warran ts UGX. Bn. 2.1, Observation Recommendation ilization of the Wage Budget Ut The Mbale RRH had an approved wage budget of UGX. 9.3B, = which Paymen ts UGX. Bn. 2.1, Observation Recommendation ilization of the Wage Budget Ut The Mbale RRH had an approved wage budget of UGX. 9.3B, = was all Unspent Balance UGX. Bn. 2.1, Observation Recommendation ilization of the Wage Budget Ut The Mbale RRH had an approved wage budget of UGX. 9.3B, = . 2.2, Observation Recommendation ilization of the Wage Budget Ut The Mbale RRH had an approved wage budget of UGX. 9.3B, = 9.3 consistencies in Employee Details
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1b0862e5-23d0-4969-873d-5db2a06fc345
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1
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2.0 Management of the Government Salary Payroll
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.
Supplem entary UGX. = 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,. 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.Revised Budget UGX. = 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,. 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.Warrant s UGX. = 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.
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8dd86ae5-4073-4b0e-9877-90f528307207
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1
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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;.Revised Budget UGX..44,663,34 3,138.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 = of funds Validation of employees on the entity payroll The District had 3562 employees on the IPPS payroll of which 3431 (96%) were fully verified, 02 (0.1%) not verified, and 129 (3.6%) did not show up.. 2.2, Observation.Utilization of the Wage Budget
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f50e57c6-e737-44a6-b374-f6b5e4b3d07e
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1
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2.0 Manaqement of the Government Salary Payroll
2.1, Observation = The DLG had an approved wage budget of UGX.18,334,159,533, The Accounting should and obtained supplementary funding of UGX.3,714,016,866 liaise with the resulting into a revised wage budget of UGX.22,048,176,399 which contractor for the was all warranted construction of the. 2.1, Observation = The DLG had an approved wage budget of UGX.18,334,159,533, The Accounting should and obtained supplementary funding of UGX.3,714,016,866 liaise with the resulting into a revised wage budget of UGX.22,048,176,399 which contractor for the was all warranted construction of the. 2.1, Observation = The DLG had an approved wage budget of UGX.18,334,159,533, The Accounting should and obtained supplementary funding of UGX.3,714,016,866 liaise with the resulting into a revised wage budget of UGX.22,048,176,399 which contractor for the was all warranted construction of the. 2.1, Observation = The DLG had an approved wage budget of UGX.18,334,159,533, The Accounting should and obtained supplementary funding of UGX.3,714,016,866 liaise with the resulting into a revised wage budget of UGX.22,048,176,399 which contractor for the was all warranted construction of the. 2.1, Observation = The DLG had an approved wage budget of UGX.18,334,159,533, The Accounting should and obtained supplementary funding of UGX.3,714,016,866 liaise with the resulting into a revised wage budget of UGX.22,048,176,399 which contractor for the was all warranted construction of the. 2.1, Observation = The DLG had an approved wage budget of UGX.18,334,159,533, The
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a2441e92-a22f-427b-b10c-96caa3257b65
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1
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Estimated Wage for validated staff for EY 202312024
A comparison of the Authority's approved estimates of UGX. 92,540,259,000 with the recomputed payroll costs of UGX. 95,188,071,819 revealed that the Accounting Officer under-estimated the wage cost by UGX.2,647,812,819.
Under budgeting for wages may lead to the accumulation of domestic arrears and abuse of employee rights.
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6a566c53-cafa-4a8d-bedb-6d92f8c12d79
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1
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2.0 Management of the Government Salary Payroll
2.2, 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 gratuity hence low = The District had 1,369 employees on the IPPS payroll of which 1,224 (89%) were fully verified, 106 (8%) partially verified, and 39(3%) did not show up. In addition; 12 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the. 2.2, 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.wage funds of UGX.124,901,257 (0.5%)..Supple mentary UGX. Bn.11.328.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
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9aab1a0e-9dd5-441c-bcd8-19fb9c19d849
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1
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2.0 Management of the Government Salary Payroll
gratuity hence low = The total number of individuals. , 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.wage funds of UGX.124,901,257 (0.5%)..Supple mentary UGX. Bn.11.328.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 = The total number of individuals. , 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.budget of Out of the total warrants, UGX.15,141,993,215 was utilized by the DLG.Revised Budget UGX. Bn.25.956.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
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955bba0b-181e-4c0e-94a9-872ffedcf114
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1
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2.0 Management of the Government Salary Payroll
is available. = The Accounting Officer explained that under absorption of the wage budget was due to the late release of supplementary funds which came in June.. 2.2, Recommendation.I advised the Accounting Officer to liaise with MOFPED to ensure that supplementary funding is available. = . , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Approved Budget UGX. Bn = Inconsistencies in Employee Details A total of 11 individuals whose names were not on the district's June, The Accounting 2023 payroll appeared for the validation exercise. Employees in this Officer category included: employees transferred into the district but not yet engage the affected accessed the payroll, employees pending change request on IPPS staff and ensure that system. employee. , Observation Utilization of the Wage Budget The DLG had an approved wage budget of UGX.18,569,608,441, and Out of the total warrants, UGX.20,730,659,572 was utilized by the DLG resulting in un-utilized warrants of UGX.1,303,869,045 representing utilization of 94% as summarized in the table below;.Supplem entary UGX. Bn = Inconsistencies in Employee Details A total of 11 individuals whose names were not on the district's June, The Accounting 2023 payroll appeared for the validation exercise. Employees in this Officer category included: employees transferred into the district but not yet engage the affected accessed the payroll, employees
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7d7880d3-b45d-4d72-918b-322097a9d83f
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
Approved Budget UGX. Suppleme ntary UGX. Revised Budget Warrants UGX. Bn Payment s UGX. Unspent Balance. 2.1, Recommendation = The Accounting Officer should ensure that all warranted funds are utilised in accordance with the approved budget.. , Observation = Bn. , Observation = Bn. , Observation = UGX. Bn. , Observation = . , Observation = Bn. , Observation = UGX. Bn. , Recommendation = . , Observation = . , Observation = . , Observation = . , Observation = 10,073,428,639 13,377,418,241 23,450846,880 23,450,846,879 11,060,184,712,390,662,1. , Observation = . , Observation = . , Recommendation = . , Observation = From the analysis, I noted that; There was an under absorption of UGX. 12,390,662,126. , Observation = From the analysis, I noted that; There was an under absorption of UGX. 12,390,662,126. , Observation = From the analysis, I noted that; There was an under absorption of UGX. 12,390,662,126. , Observation = From the analysis, I noted that; There was an under absorption of UGX. 12,390,662,126. , Observation = From the analysis, I noted that; There was an under absorption of UGX. 12,390,662,126. , Observation = From the analysis, I noted that; There was an under absorption of UGX. 12,390,662,126. , Recommendation = . , Observation = The Accounting Officer explained that this was due delayed release of the supplementary as this was released in June and therefore the planned
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c09580b3-bf46-44c4-aefa-9709568fe866
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1
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2.0 Management of the Government Salary Payroll
gratuity hence low = validation_but not verified) (C) did not appear for headcount (no-shows (D). , 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.wage funds of UGX.124,901,257 (0.5%)..Supple mentary UGX. Bn.11.328.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 = validation_but not verified) (C) did not appear for headcount (no-shows (D). , 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.budget of Out of the total warrants, UGX.15,141,993,215 was utilized by the DLG.Revised Budget UGX. Bn.25.956.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
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9dfe5729-a64c-4976-862f-51cb09d85aad
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1
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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;.Warrant s UGX..44,663,34 3,136.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 = exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment.. , Observation.Utilization of the Wage Budget
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15bdd30c-c9c9-4dc0-84da-1ec175ed1d38
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1
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2.0 Management of the Government Salary Payroll
gratuity hence low = the physical verification did not fulfil all_the requirements) (B. , 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.wage funds of UGX.124,901,257 (0.5%)..Supple mentary UGX. Bn.11.328.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 = the physical verification did not fulfil all_the requirements) (B. , 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.budget of Out of the total warrants, UGX.15,141,993,215 was utilized by the DLG.Revised Budget UGX. Bn.25.956.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
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ced011ba-065b-4622-886c-bb63771b0bf9
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1
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2.0 Management of the Government Salary Payroll
13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it = The District had 1414 employees on the IPPS payroll of which 1368 (96.7%) were fully verified 2(0.3%) not verified, and 44 (3%) did In addition, 01 individuals had not accessed the payroll by end of. 2.2, 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 = The District had 1414 employees on the IPPS payroll of which 1368 (96.7%) were fully verified 2(0.3%) not verified, and 44 (3%) did In addition, 01 individuals had not accessed the payroll by end of. 2.2, 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
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6f398757-f725-4b3c-b290-f9f5720995f9
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
UGX.4, 084,179,475. was not fully utilized. , = There was an under absorption of UGX. 668,123,844. The supplementary funding of UGX.4, 084,179,475. was not fully utilized. , = . , Observation = The Accounting explained that the under absorption of wage was due to late release of the supplementary funds which. , Observation = The Accounting explained that the under absorption of wage was due to late release of the supplementary funds which. , Observation = The Accounting explained that the under absorption of wage was due to late release of the supplementary funds which. , Observation = The Accounting explained that the under absorption of wage was due to late release of the supplementary funds which. , Observation = The Accounting explained that the under absorption of wage was due to late release of the supplementary funds which. , Observation = The Accounting explained that the under absorption of wage was due to late release of the supplementary funds which. , = The Accounting explained that the under absorption of wage was due to late release of the supplementary funds which. , = . , Observation = was received mid-May,2023 and as such all activities regarding the recruitment of staff could not be carried out.. , Observation = was received mid-May,2023 and as such all activities regarding the recruitment of staff could not be carried out.. , Observation = was received mid-May,2023 and as such all activities regarding the recruitment of staff could not be carried out.. , Observation = was received mid-May,2023 and as such all activities regarding the recruitment of staff could not be carried out.. , Observation = was received mid-May,2023 and as such all activities regarding the recruitment of staff could not be carried out.. , Observation = was received mid-May,2023 and as such all activities regarding the recruitment of staff could not be carried out.. , = was received
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4fe756f6-eba5-4e06-a502-6f16d7d47db5
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1
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2.0 Management of the Government Salary Payroll
Ut Sheema District UGX.19,855,259,000 UGX.11,817,287,170.Appro ved Budg et UGX..19,855 ,259,0 00.The summary above is detailed in Appendix 2; From the analysis, I noted that. There was an under absorption of UGX. 7,805,715,844 of the supplementary funding..The Accounting Officer attributed this to late release of funds..lidation of employees on the entity payroll Va The District had 1,663 employees on the IPPS payroll of which 1,629 (98%) were fully verified while 34 (2%) did not show up.. = ii.. , Observation.ilization of the Wage Budget Ut Sheema District UGX.19,855,259,000 UGX.11,817,287,170.Supple mentar y UGX..11,817,2 87,170.The summary above is detailed in Appendix 2; From the analysis, I noted that. There was an under absorption of UGX. 7,805,715,844 of the supplementary funding..The Accounting Officer attributed this to late release of funds..lidation of employees on the entity payroll Va The District had 1,663 employees on the IPPS payroll of which 1,629 (98%) were fully verified while 34 (2%) did not show up.. = had no National IDs at the time of validation.
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e4a876ba-0c6c-4be8-aaa7-369b67f89ebc
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1
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2.0 Management of the Government Salary Payroll
absorption of UGX.2,084,365,025 (9%) and the supplementary funding of was not utilized. From the analysis, I noted that There was an under absorption of UGX.2,084,365,025 (9%) and the supplementary funding of was not utilized, Observation = From the analysis, I noted that There was an under absorption of UGX.2,084,365,025 (9%) and the supplementary funding of was not utilized. From the analysis, I noted that There was an under absorption of UGX.2,084,365,025 (9%) and the supplementary funding of was not utilized, Recommendation The Accounting = . From the analysis, I noted that There was an under absorption of UGX.2,084,365,025 (9%) and the supplementary funding of was not utilized, Recommendation The Accounting = . The District had 1,871 employees on the IPPS payroll of which 1,737 (93%) were fully verified, 97 (59) partially verified, and 37 (2%) did not show up. In addition, 2 individuals had not accessed the payroll by end of June, 2023. These were
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18b0dcec-d129-4115-be81-879bbcc628f6
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1
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2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
2.1, Observation = Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of UGX. 24,760,914,432, and obtained supplementary funding of UGX4, 084,179,475 resulting into a revised wage budget of UGX. 28,845,093,907. UGX.28, 798,063,906 (99.8%) was The with the to ensure. 2.1, Observation = Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of UGX. 24,760,914,432, and obtained supplementary funding of UGX4, 084,179,475 resulting into a revised wage budget of UGX. 28,845,093,907. UGX.28, 798,063,906 (99.8%) was The with the to ensure. 2.1, Observation = Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of UGX. 24,760,914,432, and obtained supplementary funding of UGX4, 084,179,475 resulting into a revised wage budget of UGX. 28,845,093,907. UGX.28, 798,063,906 (99.8%) was The with the to ensure. 2.1, Observation = Recommendation Utilization of the Wage Budget The DLG had an approved wage budget of UGX. 24,760,914,432, and obtained supplementary funding of UGX4, 084,179,475 resulting into a revised wage budget of UGX. 28,845,093,907. UGX.28, 798,063,906 (99.8%) was The with the to ensure. 2.1, Observation = Recommendation Utilization of the Wage Budget
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ea24a042-5aca-4138-a47a-614eb24618cf
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1
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2.0 Manaqement of the Government Salary Paxrol
Accounting Officer that the matter would be brought to the attention of. , Observation = The Accounting Officer explained that the supplementary funding obtained was UGX. 21,660,414,986 in excess of what the District requested for and as a result was not fully utilised by end of the financial year . I informed the Accounting Officer that the matter would be brought to the attention of. , Observation = The Accounting Officer explained that the supplementary funding obtained was UGX. 21,660,414,986 in excess of what the District requested for and as a result was not fully utilised by end of the financial year . I informed the Accounting Officer that the matter would be brought to the attention of. , Observation = The Accounting Officer explained that the supplementary funding obtained was UGX. 21,660,414,986 in excess of what the District requested for and as a result was not fully utilised by end of the financial year . I informed the Accounting Officer that the matter would be brought to the attention of. , Observation = The Accounting Officer explained that the supplementary funding obtained was UGX. 21,660,414,986 in excess of what the District requested for and as a result was not fully utilised by end of the financial year . I informed the Accounting Officer that the matter would be brought to the attention of. , Observation = The Accounting Officer explained that the supplementary funding obtained was UGX. 21,660,414,986 in excess of what the District requested for and as a result was not fully utilised by end of the financial year . I informed the Accounting Officer that the matter would be brought to the attention of. , Recommendation = . , Recommendation = . 2.2, Observation = the PSIST. Validation of employees on the entity Paxroll The District had 831 employees on the IPPS payroll of which 764 (91.9%) were fully show up. In addition; 39 individuals had not accessed the payroll by end of June, 2023. These. 2.2, Observation = the PSIST. Validation of employees on the entity Paxroll The District had 831 employees on the IPPS payroll of which 764 (91.9%) were fully
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2068ca50-28b4-48ce-a9ee-d28053269d7c
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1
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2.0 Management of the Government Salary Paxroll
No, 1 = Observation Recommendation. No, 2 = Observation Recommendation. No, 3 = Observation Recommendation. No, 4 = Observation Recommendation. No, 5 = Observation Recommendation. No, 6 = Observation Recommendation. 2.1, 1 = Utilization of the Wage Budget The District had an approved wage budget of UGX.18,127,048,573 and did not obtain supplementary funding resulting into a revised wage budget of UGX.18,127,048,573 which was all warranted. Out of the total warrants, UGX.17,582,293,918 was utilized by the DLG resulting in un-utilized warrants of UGX.544,754,655 representing utilization of 97% as summarized in the table below;. 2.1, 2 = Utilization of the Wage Budget The District had an approved wage budget of UGX.18,127,048,573 and did not obtain supplementary funding resulting into a revised wage budget of UGX.18,127,048,573 which was all warranted. Out of the total warrants, UGX.17,582,293,918 was utilized by the DLG resulting in un-utilized warrants of UGX.544,754,655 representing utilization of 97% as summarized in the table below;. 2.1, 3 = Utilization of the Wage Budget The District had an approved wage budget of UGX.18,127,048,573 and did not obtain supplementary funding resulting into a revised wage budget of UGX.18,127,048,573 which was all warranted. Out of the total warrants, UGX.17,582,293,918 was utilized by the DLG resulting in un-utilized warrants of UGX.544,754,655
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17494ed4-2617-4c13-8a98-a617e416214c
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1
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2.0 Management of the Government Salary Payroll
, Observation.1.1 zation of the Wage Budget Utili = The DLG had an approved wage budget of UGX 11,785,400,904, and obtained supplementary funding of UGX 2,432,861,784 resulting into a revised wage budget of UGX 14,218,262,688 which was all warranted. Out of the total warrants, UGX.12,992,029,328 was utilized by the DLG resulting in un-utilized warrants of UGX 1,226,233,356 representing utilization of 91% as summarized in the table below and detailed in Appendix 4. , Observation.1.1 zation of the Wage Budget Utili = The DLG had an approved wage budget of UGX 11,785,400,904, and obtained supplementary funding of UGX 2,432,861,784 resulting into a revised wage budget of UGX 14,218,262,688 which was all warranted. Out of the total warrants, UGX.12,992,029,328 was utilized by the DLG resulting in un-utilized warrants of UGX 1,226,233,356 representing utilization of 91% as summarized in the table below and detailed in Appendix 4. , Observation.1.1 zation of the Wage Budget Utili = The DLG had an approved wage budget of UGX 11,785,400,904, and obtained supplementary funding of UGX 2,432,861,784 resulting into a revised wage budget of UGX 14,218,262,688 which was all warranted. Out of the total warrants, UGX.12,992,029,328 was utilized by the DLG resulting in un-utilized warrants of UGX 1,226,233,356 representing utilization of 91% as summarized in the table below and detailed in Appendix 4. , Observation.1.1 zation of the Wage Budget
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f4d62ad9-c69e-4a9a-89b3-43062db7aa4e
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2.0 Management of the Government Salary Payroll
resulting into unwarranted funds of UGX. 502,800,001 (6%)'.. 2.1, Observation = tilization of the Wage Budget U Moroto RRH had an approved wage budget of UGX.7,145,299,905, and obtained supplementary funding of UGX.895,423,320 resulting into a revised wage budget of UGX.8,040,723,225 which was all warranted 'UGX.7,537,923,224 (94%) was warranted resulting into unwarranted funds of UGX. 502,800,001 (6%)'.. 2.1, Recommendation = I advised the Accounting Officer to ensure timely validation of information from staff so as to enable timely payments.. , Observation = Approve d Budget. , Observation = Supple menta ry.. , Observation = Revised Budget. , Observation = Warrant s. ts.. , Observation = Paymen Unspen t Balanc e.. , Recommendation = I advised the Accounting Officer to ensure timely validation of information from staff so as to enable timely payments.. , Observation = 7,145,299. , Observation = 895,42. , Observation = 8,040,723 7,119,95. , Observation = 7,079,70. , Observation = 40,255,. , Recommendation = I advised the Accounting Officer to ensure timely validation of information from staff so as to enable timely payments.. , Observation = ,905. , Observation = 3,320 ,225. , Observation = 5,936. , Observation = 0,436. , Observation = 500. , Recommendation = I advised the Accounting Officer to ensure timely validation of information from staff so as to enable
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6fa5aa8c-d8c7-4f35-9017-3dca57545f8d
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1
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2.0 Management of the Government Salary Paxroll
Officer to = appendix 6. attract staff in 2023. These the District wage bill. a). 2.2, Observation Recommendation Utilization of the Waqe Budget The DLG had an approved wage budget of I advised UGX.11,517,871,536 obtained supplementary funding of Accounting Officer to = and delayed Out of 639 (96.4%) employees appeared validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment.. 2.2, Observation Recommendation Utilization of the Waqe Budget The DLG had an approved wage budget of I advised UGX.11,517,871,536 obtained supplementary funding of Accounting Officer to = The Accounting Officer explained some positions, captured as new records in The following observations were made;. 2.2, Observation Recommendation Utilization of the Waqe Budget The DLG had an approved wage budget of I advised UGX.11,517,871,536 obtained supplementary funding of Accounting Officer to = the supplementary that this was due to failure to disciplinary cases for the. 2.2, Observation Recommendation Utilization of the Waqe Budget The DLG had an approved wage budget of I advised UGX.11,517,871,536 obtained supplementary funding of Accounting Officer to = In addition, 3 individuals had not accessed the payroll by end of June, my determination of. 2.2, Observation Recommendation Utilization of the Waqe Budget The DLG had an approved wage budget of I advised UGX.11,517,871,536 obtained supplementary funding of Accounting Officer to = the Public ensure clean and update payroll. For individuals that not physically appear and were accounted Accounting. 2.2, Observation Recommendation Utilization of the Waqe Budget The DLG had an approved wage budget of I advised UGX.11,517,871,536 obtained supplementary funding of Accounting
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a4386a9f-a51e-4c29-8cd5-f86af6fa0297
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1
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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) = Not verified (appeared for validation but not verified) (C). , Observation
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bf63768e-0d3e-4e87-95a4-f5df57e0cc84
|
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..UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = 167,457, 952 65,644,6 10 25,754,7 09 161,882, 966 5,613,98 6. UGX. Administ ration 837,605, Finance 142,564, Statutory Bodies 207,508,, Recommendation Accounting.The should touch are..UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = 167,457, 952 65,644,6 10 25,754,7 09 161,882, 966 5,613,98 6. UGX. Administ ration 837,605, Finance 142,564, Statutory Bodies 207,508,, Recommendation Accounting.keep in with the MoPS so that staff recruited immediately the..UGX. Bn 9.42 9.42 8.36 1.06 Unspent. = 167,457, 952 65,644,6 10 25,754,7 09 161,882, 966 5,613,98 6. Producti on Health Educatio n Roads Water Natural Resource Services Planning Internal, 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
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02a148a3-d667-47e9-bf9a-cee0894be5ee
|
1
|
2.0 Management of the Government Salary Payroll
, Observation.ilization of the Wage Budget Ut Sheema District UGX.19,855,259,000 UGX.11,817,287,170.Appro ved Budg et UGX..19,855 ,259,0 00.The summary above is detailed in Appendix 2; From the analysis, I noted that. There was an under absorption of UGX. 7,805,715,844 of the supplementary funding..The Accounting Officer attributed this to late release of funds..lidation of employees on the entity payroll Va The District had 1,663 employees on the IPPS payroll of which 1,629 (98%) were fully verified while 34 (2%) did not show up.. = a) the b). , Observation.ilization of the Wage Budget Ut Sheema District UGX.19,855,259,000 UGX.11,817,287,170.Supple mentar y UGX..11,817,2 87,170.The summary above is detailed in Appendix 2; From the analysis, I noted that. There was an under absorption of UGX. 7,805,715,844 of the supplementary funding..The Accounting Officer attributed this to late release of funds..lidation of employees on the entity payroll Va The District had 1,663 employees on the IPPS payroll of which 1,629 (98%) were fully verified while 34 (2%) did not show up.. = of the District wage bill. validation documents to recruitment.. , Observation.had and resulting in.Revised Budget UGX..31,672,5 46,170.The summary above is detailed in Appendix 2; From the analysis, I noted that. There was an under absorption of UGX. 7,805,715,844 of the supplementary funding..The Accounting Officer attributed this to late release of funds..lidation of employees on the entity payroll
|
f4ed79c4-2107-40b6-89d4-054e75e338a6
|
1
|
2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL
Util The DLG had an approved wage budget of UGX. 14,689,607,946, and obtained supplementary funding of UGX. 1,446,780,716 resulting into The should.Warrants UGX. Bn.1,446 16,136 16,136 13,996 2,139 From the analysis, I noted that; = There was an under absorption of UGX. 2,139,779,780 A total of 349 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an Inconsistent information undermines the integrity of the District's records and may complicate the employee service history and. 2.2, Observation ization of the Wage Budget
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18d9e0c7-3c0c-487b-95d1-254bc106f8b9
|
1
|
2.0 Management of the Government Salary Payroll
alidation of employees on the entity payroll V 1,749 (98%) were fully verified and 33 (2%) did not show up.. , 2 = oved Budg et UGX. Bn mentar y UGX. Bn d Budget UGX. Bn nts UGX. Bn s UGX. Bn Balance UGX. Bn 19.09 3.84 22.93 21.62 19.76 1.86 From the analysis, I noted that; There was an under absorption of UGX.1,861,308,693 The supplementary funding of UGX.1,861,308,693 was not utilized which came in June.
|
e6856b9b-2228-4525-b741-b8806b991e52
|
1
|
2.0 Management of the Government Salary Payroll
tilization of the Wage Budget U The DLG had an approved wage budget of UGX.13,690,304,576, and obtained supplementary funding of UGX.3,284,148,087 resulting into a revised wage budget of UGX.16,974,452,663 which was all warranted Out of the total warrants, UGX.15,381,784,231 was utilized by the DLG resulting in un-utilized warrants of UGX.1,592,668,431. No 2.1, = Observation tilization of the Wage Budget U The DLG had an approved wage budget of UGX.13,690,304,576, and obtained supplementary funding of UGX.3,284,148,087 resulting into a revised wage budget of UGX.16,974,452,663 which was all warranted Out of the total warrants, UGX.15,381,784,231 was utilized by the DLG resulting in un-utilized warrants of UGX.1,592,668,431. No 2.1, = Observation
tilization of the Wage Budget U The DLG had an approved wage budget of UGX.13,690,304,576, and obtained supplementary funding of UGX.3,284,148,087 resulting into a revised wage budget of UGX.16,974,452,663 which was all warranted
|
9b691cf9-4ccb-4c4b-91ea-751af5d184b5
|
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