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4.2 Implementation of_Uqanda_Intergovernmental_Fiscal Iransfers (UgIFT) Proqram
The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery .
As such, GoU introduced the UgIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery .
Kalangala District received UGX.2,922,889,258 budgeted, out of which UGX.2,920,358,122 was spent resulting into under absorption of UGX.2,531,136. The following activities were undertaken;
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2.1.16Digital Transformation Programme
a) Failure to Charge 2% Gross Annual Revenue for Registered Television Stations and FM Radio Stations by Uganda Communications Commission
The UCC New License framework on fees and fines under General Notice No. 977 of 2017 imposes a 2% levy on television and radio operators.
However, I noted that UCC has not enforced the payment of a 2% gross annual levy on the licensed Television and FM radio operators. As a result, none of the licensed Television and FM radio operators has been assessed and revenue collected.
Failure to collect a 2% Gross Annual Revenue levy from the operators deprives the Commission of revenue and realization of the objectives in the sector. It also scales back the amount of money received by the Consolidated Fund hence trimming the national resource envelope.
The Accounting Officer explained that the Broadcasters appealed the levy to the Minister of ICT and National Guidance and that the appeal has not yet been resolved. The Commission is currently reviewing the Communications Act and a proposal for a separate levy tier for broadcasters has been incorporated.
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5.2.1 INVESTIGATION REPORT ON COVID-19 EXPENDITURE BY THE UGANDA DEVELOPMENT CORPORATION FOR THE FINANCIAL YEAR 2020/21
In a letter dated 3 rd September 2021, the Clerk to Parliament wrote to the Rt. Hon. Prime Minister/Leader of Government Business, stating the resolutions of Parliament on the report of the Parliamentary task force on the National COVID-19 Response. In the said letter, the Clerk indicated that at the 22 nd meeting of the 1 st session of the 11 th Parliament of the Republic of Uganda, Parliament adopted the report of the Parliamentary Task force on the National COVID-19 responses. Included among the resolutions made during the meeting, was a request that the Auditor General conducts a Forensic Investigation on the COVID-19 funds.
Pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Sections 22 and 13(3) of the National Audit Act (NAA), 2008, I commenced a forensic investigation into COVID-19 funds management by Uganda Development Corporation during the Financial Year 2020/21. The main objective of the Forensic Investigation was to ascertain whether all COVID-19-related spending for the FY 2020/2021 was applied appropriately in accordance with the existing regulations and guidelines and to make recommendations for better use of COVID-19-related funds. Below are the summarized findings of the investigation.
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4.0 Management of Information Technology (IT) Investments in Government
The Government of Uganda (GOU) is making large investments in Information Technology (IT) systems because of the tremendous benefits that IT can bring to its operations and services. One of the key programmes of NDPIII 2020/21-2024/25 is Digital Transformation, in which Government of Uganda aims to increase Information, Communication Technology (ICT) penetration and use of digital services for enhancing social and economic development.
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As a result of national prioritisation of IT, the Auditor General undertook a thematic audit covering three financial years' expenditure (2019/20 to 2021/22) to scrutinise the management of IT Investments across Government. The overall objective was to assess whether the IT investments in Government are strategically aligned, managed appropriately and focused on achieving the NDP III objective. The procedures undertaken covered: planning and budgeting; procurement, utilization, maintenance and disposal of IT systems; governance, and financial reporting.
For the current year 2021/2022, the entity budgeted for UGX.5,572,875,000 for acquisition and implementation of IT systems and equipment and received UGX.4,793,109,187.
A review of IT activities implemented revealed the following:
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4.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROGRAM
The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery.
As such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.
Kibuku District received UGX. 2,788,259,920, out of UGX. 2,904,638,153 budgeted to the implement the program. The following activities were undertaken;
1, Activity = Construction of Seed schools in Kibuku DLG. 1, Planned quantity = 3. 1, Actual quantity = 3. 2, Activity = Upgrading of Lwatama i HC II to HC III. 2, Planned quantity = 1. 2, Actual quantity = 1. 3, Activity = Extension of piped water system to Kamodo Villages. 3, Planned quantity = 1. 3, Actual quantity = 1
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I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;
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4.3.13. Value for Money Audit on Production of Agricultural Statistics by Ministry of Agriculture Animal Industry and Fisheries (MAAIF)
Agriculture is a key driver of Uganda's economy accounting for over 80% of employment, half (50%) of all exports, and one-quarter (25%) of Gross Domestic Product (GDP). The sector, therefore, requires timely, reliable, and good statistics to enable effective planning, monitoring and evaluation as well as investment, and reporting of business activities. To achieve this, the Ministry of Agriculture Animal Industry and Fisheries (MAAIF) launched the Agricultural Sector Data Centre and National Food and Agricultural Statistics System (NFASS) in 2015 to harmonise the production of agricultural statistics in Uganda. The System aimed to ensure that data related to the agricultural sector is accurate, timely, consistent, disaggregated and accessible to facilitate planning and decision-making in MAAIF, other Ministries, Departments and Agencies, and Local Governments as well as facilitating private sector investment decisions.
This audit sought to assess whether Agricultural Statistics produced by MAAIF through the National Food and Agricultural Statistics System (NFASS) are Relevant, Accurate, Reliable, Timely and Accessible for proper planning, decision making and policy formulation. Below are key findings and conclusions.
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS
Between 2001 and 2019, the Official Receiver appointed liquidators for thirteen (13) companies. However, three companies were still undergoing liquidation as at. Uganda Reproductive Maternal and Child Health Services Improvement, 1 = Human Capital Development. Uganda Reproductive Maternal and Child Health Services Improvement, 2 = Unqualified. Uganda Reproductive Maternal and Child Health Services Improvement, 3 = A project concept paper, a project profile and detailed feasibility study were prepared for the project and presented with the RMNCAH Sharpened Plan 2015/16 - 2019/20. This project should have exited the Public Investment Plan by 30th June 2023. However, its implementation was extended to 30th September 2023 and consequently MoFPED made a budget provision for Quarter 1 of the FY 2023/24.
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e) Delayed completion of the National E-commerce Platform
The Commission is spearheading a project to design, build and pilot an enterprise-grade smart E-commerce platform that is aimed at supporting SMEs in the informal sectors of the Agriculture, Retail, and Services industry in Uganda, in order to promote access to online sales, overcome challenges in delivering too hard to reach communities and to spur economic growth. The National E-commerce platform seeks to develop and deploy an ICT-enabled platform through which SMEs in the targeted informal sector can reach wider national and international markets, enable seamless payments and banking and obtain data-driven business insights and manage their sales inventories.
The project is worth UGX.843.4Mn was approved by Top Management on 10/05/2021 and was intended to be completed by 18 th April 2022.
I however noted that by the time of the audit in October 2022, the platform had not been completed and was therefore not ready for implementation, contrary to the objectives of the project as well as the ToRs of the steering committee members. This was attributed to delays in the procurement of the necessary computer equipment.
With delayed completion of NEP, SMEs in the informal sector lose out on the benefits of Ecommerce.
The Accounting officer explained that the completion of the platform development processes was affected by a prolonged delay in procurement and delivery of the high-performance computer with graphics processing unit capability and hosting server, caused by the global scarcity of computer chips. The specialized computer and server were however received at the end of October 2022 and the team was now completing the final installation and configuration of the systems. The project steering committee had prepared a final report to Management for consideration of the recommendations on how the project would be implemented beyond the development phase.
I advised the Executive Director to liaise with the project steering committee members to ensure that the NEP is completed and operational to support SMEs in the informal sector
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Key Findings
I found that the DWRMA had expanded its network from 88 to 243 ground and surface water monitoring stations since 2005, enhancing data collection capacity. Introduction of telemetry at 56 of these stations enabled real-time data transmission, crucial for flood forecasting and disaster management. In addition, partnerships with entities like Uganda National Meteorological Authority (UNMA) and the Nile Basin Initiative have bolstered data sharing and disaster preparedness.
However, I identified the following challenges and areas of improvement:
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Introduction
In March 2014, the Auditor General published a report on the Management of the Loan Portfolio by the Microfinance Support Centre (MSC) Ltd. The report highlighted key findings and provided recommendations relating to the appraisal of special loan programmes, monitoring and tracking of loans, loan defaults, recovery of delinquent loans, portfolio growth, cost benefit analysis of operating zones, capacity building for MSC clients, and follow on loans.
The OAG decided to undertake a follow-up of the 2014 Audit to assess the extent of implementation of the audit recommendations, given that the extent to which MSC addressed the issues raised would have a bearing on improvements in the implementation of their mandate of extending affordable Micro-credit funds to qualifying Ugandans with a focus on Agriculture and the active poor and, offering Business Development Services to build capacity in enterprise and financial management.
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6.6. Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program
The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery.
As such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.
Out of 141 participating LGs, I assessed the performance of the program in 125 (89%) LGs which had budgeted for UGX.359.511Bn and received UGX.348.410Bn (97%) in the financial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%) leading to un-utilized funds of UGX.98.798Bn.
Below is a breakdown of the planned and actual activities that were implemented using the program funds.
Table 62: Planned and actual activities that were implemented using the program funds
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4.3.4. Promotion of Safe and Sustainable Management of Electronic Waste in Uganda by the Ministry of Information and Communication Technology and National Guidance
Uganda, just like the rest of the world, is contending with the increased demand for Electronic and Electric Equipment (EEE) products and high technology replacement rates which together, have contributed to the emergence of e-waste as the fastest growing waste stream on earth. Whereas the Government of Uganda has expressed commitment to promoting, among other things, sound management of hazardous chemicals and e-waste, through enactment of an E-waste Policy (2012) and E-waste Strategy (2013), there is scanty up-to-date information on the quantities and types of waste generated in Uganda, and this limits the effectiveness of any planned interventions.
In light of the foregoing justification, I instituted this audit with the overall objective of establishing the quantities of e-waste in Uganda and assess the measures put in place by the Ministry of Information, Communications Technology and National Guidance to promote safe and sustainable management of electronic waste in Uganda.
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i. Restoration and establishment of new plantations
Audit noted that management achieved 11,173ha (78%) of their planned outputs (14,277ha) for both restoration planting and establishing new tree plantations, which contributed to only 0.88% of the national forest cover (1,265,742ha) over the four-year period.
Considering the current rate of forest restoration, it will require 75.8 years for NFA to restore the national forest cover to 62.5% of was it was in the year 1990.Similarly, even if NFA was to meet its targets of 14,277ha in the four-year period, it would still take 59.3 years to restore the CFRs to the 1990 forest cover in Uganda.
The non-achievement of targets to restore forest cover was caused by inadequacies in the planning and budgeting process; land management; monitoring and inspections; and collaboration with institutional stakeholders.
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3.1.9 Evaluation of the Seed School Programme under the Uganda Intergovernmental Fiscal Transfer Program in the Education Sector, implemented by Ministry of Education and Sports Introduction
The Government of Uganda (GoU), in collaboration with the World Bank (WB), has been implementing the Uganda Intergovernmental Fiscal Transfer (UgIFT) Program for Results to strengthen local government service delivery. Within the education sector, UgIFT focused on (i) constructing and operationalizing seed secondary schools in underserved sub-counties, and (ii) transitioning selected refugee-serving primary schools into government management to improve education quality and equity.
The program reversed the erosion of fiscal transfers to local governments, expanded secondary access, and enhanced the equity of funding. However, it continued to face gaps in infrastructure, staffing, oversight, and coordination, thereby affecting the timely and effective delivery of project outcomes.
A notable achievement arising from implementation of the programme since 2023 is that both boys and girls experienced an increase in enrolment, reflecting improved access to secondary education facilitated by the establishment of seed secondary schools. Enrolment grew by 47.5% in 2023 and a further 18.5% in 2024, reflecting the success of seed schools in improving accessibility for learners within their communities. Notably, the proportion of girls enrolled also increased, rising from 45.2% of total enrolment in 2022 to 47.8% in 2023, and further to 49.8% in 2024. This upward trend underscores the pivotal role of seed schools in promoting gender equity by providing greater educational opportunities for girls in underserved communities, key findings arising from the programme evaluation are detailed below;
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1.2 Purpose
The purpose of this report is to provide a summary of audit results for the audits I conducted from the period of January to December 2023. These include;
(i) A report and Opinion of the Auditor General on the;
GOU Consolidated Financial Statements of the Government of the Republic of Uganda for the financial year ended 30 th June 2023
The Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises for the financial year ended 30 th June 2023.
(ii) A summary of audit results from audit of thematic areas.
(iii) Programmatic and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local Governments.
(iv) A summary of other specialized audit findings which include IT and Engineering audits conducted during the year.
(v) A summary of value for money audits conducted during the year.
(vi) A summary of results of a Performance Management Assessment piloted in Seven (7) Government institutions.
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i) Harmful myths and cultural beliefs
There are harmful myths and cultural beliefs that have affected the menstrual health and hygiene of female learners leading to fear, stigma and use of unhealthy and unsafe practices during menstruation and shying away from schools. This is more prevalent in the Eastern and Northern regions of Uganda.
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Conclusion
The evidence obtained from the compliance audit of Government of Uganda on management of the Government Pension and Gratuity Payroll, Parish Development Model and Procurement management subject matters is sufficient and appropriate to provide a basis for my conclusion.
Based on the work performed described in this report, except for the findings stated above, nothing has come to my attention that causes me to believe that the subject matters are not in compliance, in all material respects, with the relevant criteria.
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4.1.14 VALUE FOR MONEY AUDIT REPORT ON THE OPERATION AND MAINTENANCE OF ELECTRICITY INFRASTRUCTURE UGANDA ELECTRICITY TRANSMISSION COMPANY LIMITED
In 2005, the Uganda Electricity Transmission Company Limited (UETCL) took charge of overseeing the medium and high voltage transmission infrastructure after the electricity sub-sector underwent unbundling. UETCL's current role involves; directly engaging Independent Power Producers through Power Purchase Agreements, ensuring smooth and reliable electricity transmission.
The government annually allocates $50-70 million to bolster the transmission network, aligning with Sustainable Development Goal (SDG) 7's objective of universal access to affordable and reliable energy and SDG 9's emphasis on resilient infrastructure. Uganda's ambitious 90% grid reliability goal faces challenges due to an aging grid, skill shortages, and vandalism, leading to significant financial setbacks. In response to these challenges, the Office of the Auditor General initiated a value-for-money audit on UETCL's operations and maintenance of electricity transmission infrastructure. The audit's focus is to assess how effectively UETCL manages the operation and maintenance of grid transmission assets to ensure a dependable electricity supply.
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iii. Overcrowding in prisons stations
In the Uganda Prisons Service Strategic Investment Plan 2016/17 -2019/2020, Uganda Prisons Service made a commitment to build more prisons to decongest the existing ones and reduce occupancy capacity from the baseline of 293% to 286%. At the time of writing this report, Uganda Prisons Service was in the last year of implementation of the Strategic Investment Plan IV.
I undertook an assessment of the current population and occupancy at 12 of prisons and noted that occupancy percentages were over 2,000% which is 10 times the holding capacity and 9 times above the baseline capacity. This is majorly due to high prisoner population growth without a corresponding increase in prisons holding capacity.
There is a risk of case backlogs escalating to unmanageable levels, which negatively impacts on the objective of reducing case backlogs in the JLOS sector.
Government needs to address the staffing and infrastructure challenges faced in the JLOS sector.
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b) Planning & Budgeting
Section 2.2.7 of Uganda's Vision 2040 emphasises the need for careful planning and commitment of resources in order to achieve transformation of the nation. The MoES starts with developing strategies data-driven insights addressing the unique needs of vulnerable children and efficiently allocating resources. The Department of Special Needs Education is included in the Ministry of Education and Sports' detailed 5-year plan, which is developed in accordance with the National Development Plan and takes SDG considerations into account. The medium-term strategies, objectives; and goals for meeting the educational needs of vulnerable children in Uganda are laid forth in the plan. This entails establishing and assessing regulations and requirements for SNIE delivery. using
The ministry then uses statistics on learners with special needs collected from UBOS on an annual basis. This is supplemented by local governments' compilation and
identification of learners with special needs in schools. They then conduct a comprehensive analysis and assessment of needs to determine the children's unique educational needs, which are then in line with the strategic plan; are developed into annual work plans. The resources from MoFPED are then mobilized using these annual plans to assist the implementation of initiatives for delivering special education services to students. These annual plans are then used for mobilising resources from MoFPED to support implementation of interventions for providing education services for learners with special needs.
The Department collaborates with MoFPED to ensure timely release and appropriate allocation of funds for SNIE programmes. The budget for the Department is allocated based on the identified needs and priorities of learners with special needs. This involves providing adequate special instructional materials and equipment to facilitate SNIE.
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4.1.5 VALUE FOR MONEY AUDIT ON THE PROVISION OF FERRY SERVICES BY MINISTRY OF WORKS AND TRANSPORT, UGANDA NATIONAL ROADS AUTHORITY AND UGANDA RAILWAYS CORPORATION
Uganda's Vision 2040 emphasizes the importance of the transport sector- particularly inland water transport, in fostering socio-economic development. The Ministry of Works and Transport (MoWT), Uganda Railways Corporation (URC), and the Uganda National Roads Authority (UNRA) are responsible for shaping Uganda's transport landscape. Water transport is a lifeline for many, connecting islands in lakes and bridging shores separated by rivers and lakes.
However, concerns about limited connectivity, ferry breakdowns, and makeshift boat use persist, with up to 5,000 deaths occurring annually on Lake Victoria alone, due to boat accidents.
In light of the above concerns, I undertook a Value for Money Audit whose overall objective was to evaluate government's efforts in the provision of ferry services in Uganda.
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ii) Inadequate monitoring equipment
The availability of air quality monitoring equipment is inadequate, with most (75%) of the operational stationary air quality monitors concentrated in Kampala, leaving monitoring gaps in the other cities in Uganda. This hinders comprehensive air quality assessments across the country.
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Tax revenues
Taxes are levied with the authority of Parliament subject to Article 152 of the Constitution of thc Republic of Uganda. Payment of tax does not necessarily result into an entitlement to the taxpayer to receive equivalent value of services or benefits. All tax revenues are recognised when received.
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Introduction
Air quality is a critical aspect of environmental management as it influences human health and environmental sustainability. It is compromised when contaminants are introduced into the atmosphere, disrupting the chemical composition, rendering it unsafe. Pollutants such as particulate matter (PM), gases, and total volatile organic compounds significantly degrade air quality. Health problems arise from short- and long-
term exposure to these pollutants. PM2.5, the most prevalent and harmful air pollutant, penetrates the respiratory system and enters the bloodstream, contributing to higher incidence of asthma, stroke, heart disease, lung disease, and cancer, among other complications.
Uganda's Constitution guarantees the right to a clean and healthy environment, aligning with its commitment to Agenda 2030, which includes targets to reduce air pollutionrelated deaths and illnesses (SDG 3.9.1) and minimising the environmental impact of cities through improved air quality (SDG 11.6.2).
The National Environment Management Authority (NEMA) is Uganda's primary regulatory agency for environmental management, including monitoring and enforcement of air quality standards. NEMA's mandate is to safeguard environmental and public health by ensuring compliance with air quality standards through inspections, enforcement, and sensitisation for compliance, in collaboration with various stakeholders.
Despite these commitments, Uganda faces severe air quality challenges due to rapid urbanisation, industrialisation, and a lack of comprehensive monitoring and enforcement mechanisms. Emissions from manufacturing industries, poorly maintained vehicles, waste burning, dust from unpaved roads, and other human activities contribute to deteriorating air quality. Reports indicated that Uganda's annual average PM2.5 concentration reached approximately 50 µg/m³, exceeding the WHO guideline of 10 µg/m³. This problem was reportedly severe in cities and industrialised areas, leading to respiratory diseases, including a national asthma prevalence of 11.02% and an air pollution-associated mortality rate of 27.3 per 1,000 people.
In light of the above concerns, I undertook a Value for Money Audit to assess the performance of NEMA in monitoring and enforcing air quality standards in selected cities towards promotion of a clean and healthy environment.
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6.2 Implementation Of Uqanda Interqovernmental Fiscal Transfers Program
The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery .
As such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy; improving equity and efficiency of Local Government financing to service delivery .
Pader District received UGX 3,334,775,562, as budgeted to implement the programme. The following activities were undertaken;
, Activity = Construction of Latanya seed school. , Planned quantity = . , Actual _quantity = . , Activity = Construction_of_Ogom_seed_school. , Planned quantity = . , Actual _quantity = . 3, Activity = Upgrade of Okinga Health center II to III. 3, Planned quantity = 1. 3, Actual _quantity = 1
I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with Guidelines and observed the following;
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3.10.1Government investments through Uganda Development Corporation (UDC)
The Government of Uganda has made investments worth UGX.191.6bn in fourteen (14) projects since 2010 through UDC. However, the investments have been met with several challenges and progress is very slow. I noted eight (8) of the fourteen (14) projects are still at feasibility study phase after eight years of implementation.
I further observed that the rate of funds absorption is low, with UGX.24bn unabsorbed at the close of the year. Also noted was that Management reallocated a total of UGX.9.4bn of investment funds to cater for recurrent headquarter operations, during the FY 2019/2020.
The continued failure to utilize appropriated funds for the purposes intended hampers fulfilment of the UDC mission.
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Key audit findings
(x) There are systems in place to monitor procurement processes and outcomes. The procurement processes are monitored by respective entity Accounting Officers, Public Procurement and Disposal of Public Assets Authority (PPDA), MoFPED, PPDA Tribunal, but the key Authority in charge of implementation of the procurement laws is the PPDA. The PPDA regularly monitors, reports and follows up on the
procurement processes through conducting compliance audits and publishing of annual procurement reports.
(xi) Procurement information is accessible to the public, as this information was readily available on the entity websites, notice boards, and the Electronic Government Procurement (e-GP) system. This transparency not only promotes accountability but also enables stakeholders to make informed decisions and fosters trust in the entity's procurement practices.
(xii) The Government of Uganda consolidated financial statements are produced in accordance with the National Legal and Regulatory Framework as specified in the PFMA, 2015. Government is transitioning from modified accrual basis of accounting to reporting on the full accrual basis of accounting based on large aspects of the International Public Sector Accounting Standards (IPSAS). Relatedly, they are audited and published to promote transparency and accountability.
(xiii) Programme Based Budgeting system was upgraded and interfaced with the Integrated Financial management system (IFMS). The upgrade also provided for opening up for Non tax revenue (NTR) budgeting and going forward this will facilitate reporting on NTR budgets in the financial statements.
(xiv) Government of Uganda has made efforts in ensuring that systems are in place to facilitate monitoring of service delivery.
(xv) Parliamentary Accountability Committees review, comment and debate findings of the audit reports as evidenced by the Hansards and Committee reports laid and discussed in the plenary sessions of Parliament.
Despite the notable good practices, the PFM system audit identified areas of improvement as indicated below;
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4.2 Forensic Audits
I am mandated under Article 163(3) of the Constitution of the Republic of Uganda, 1995 and Section 21 of the National Audit Act Cap 170, to undertake Forensic Audits. During the audit year, I undertook eight (8) Forensic Investigations which were all concluded, and the reports submitted to the requesters, as shown in the table below;
Table 74: Forensic Investigations conducted by OAG
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KEY AUDIT FINDINGS
(vi) A number of challenges continue to affect TB treatment interventions such as scale of stock-outs of the relevant TB commodities/ items at various facilities, failure to utilize the IT based system for stock tracking, failure to utilize the redistribution
policy for stock management, inadequate TB commodity supplies by Government of Uganda among others.
(vii) Audit established that the treatment success rate was still low as out of the registered 2,150 TB cases, 1,254 patients completed treatment, 244 patients died and 150 patients were lost to follow up in the year 2022. On average the treatment success rate for the 17 selected facilities was 80%.
(viii) Lack of a robust national TB community Health strategy that allows full engagement of the Village Health Team (VHTs) in intensifying TB screening, surveillance and patient follow up to increase the TB detection rates and successful treatment to achieve the desired target of 90%.
(ix) Whereas there is a coordination system at national level with development partners, there is no effective coordination system between the facilities and the Implementing Partners (IPs) in the regions of operation leading to a silo approach to planning and implementation of some collaborative interventions such as screening and surveillance services, TB awareness campaigns among others.
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Overall Audit Conclusion
The Uganda Intergovernmental Fiscal Transfer (UgIFT) Program in the education sector has significantly expanded access to secondary education by constructing and operationalizing seed secondary schools in underserved areas and transitioning refugeeserving primary schools to government management. Despite notable achievements, such as increased enrolment and improvements in gender equity, the program faces persistent challenges, including delays in school construction, staffing shortages, inadequate infrastructure and utilities, and limited adoption of critical monitoring systems like TELA and E-Inspection. These issues undermine the program's goals of equitable access to quality education and improved learning outcomes. To fully realize its potential, the program requires strengthened oversight, accelerated recruitment of qualified teachers, enhanced infrastructure functionality, and improved accountability measures, ensuring the long-term sustainability and success of these critical interventions.
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3.8.2. Implementation of the Uganda Women Entrepreneurship Programme
I advised the Accounting Officer, prioritize the capacity and skills development component of the Programme and ensure women groups are given funds after attaining the requisite skills in management of the approved enterprises. In addition, the Ministry and Local Authorities should iron out all the bottlenecks in the application approval process to ensure timely revolving of the funds to women groups.
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4.3.4. Promotion of Safe and Sustainable Management of Electronic Waste in Uganda by the Ministry of Information and Communication Technology and National Guidance
In collaboration with key stakeholders develop mechanisms to project and establish quantities and composition of e-waste and categories of e-waste handlers to aid medium and long-term planning for proper management.
During the anticipated review/ revision of the e-waste strategy, consult and/or involve all key stakeholders to ensure ownership of its implementation. In the interim, MoICT&NG should engage MoFPED, MoES and other stakeholders to ensure funding of e-waste activities and mainstreaming of e-waste management in curricula during the next curriculum reviews.
Engage NEMA to expedite licensing of e-waste handlers and formulation of ewaste management procedures to enhance regulation, identify and engage private actors to set up other waste management centres (PPPs) as envisioned in the National e-waste Strategy.
Engage UNBS to ensure development of adequate standards and testing capacity for all Electronic and Electric Equipment entering the country
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Recommendations
i) The PSST should make NTR revenue forecasting more consultative so as to arrive at realistic estimates to facilitate revenue mobilization and collection. In addition, Government of Uganda should put measures in place to ensure that project management is effective to avoid any delays in project implementation so as to progressively realize project support.
ii) URA should initiate measures to regularly update their taxpayer database to enhance its completeness and reliability. In addition, URA should review the current tax policies and make proposals to enhance the tax base by including all categories.
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4.2 Unqualified Opinions
Iganga MC, 2 = . , 1 = . , 2 = Performance of Youth Livelihood Programme. , 1 = . , 2 = Implementation of the Uganda Road Fund (PERFORMANCE OF URF). , 1 = . , 2 = Domestic Arrears. , 1 = . , 2 = Garbage Collection for Municipalities. , 1 = . , 2 = equipment's in the financial statements. , 1 = . , 2 = for the period 2015/16 - 2019/20. , 1 = . , 2 = Understaffing. , 1 = . , 2 = . , 1 = . , 2 = Payment of deductions to Financial Institutions. , 1 = . , 2 = Education Service delivery Primary Leaving Performance. , 1 = . , 2 = Staff Accommodation. , 1 = . , 2 = Unlicensed/unapproved activities on Natural resources. , 1 = Natural Resources. , 2 = . , 1 = . , 2 = . , 1 = . , 2 = Management of Road Equipment in the Local Governments
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, 1 = . 49., 1 = Jinja MC. , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . 50., 1 = Iganga DA. , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . 51., 1 = Namayingo DA. , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . , 1 = . , 1 =
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4.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROGRAM
The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery.
As such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.
Busia District received UGX. 4,399,336,069 budgeted to implement the programme. The following activities were undertaken;
1, Activity = Construction of Sikuda Seed Secondary School. 1, Planned quantity = 5. 1, Actual quantity = 0. 2, Activity = Construction of a 2 in 1 staff house at Bumunji HCIII. 2, Planned quantity = 1. 2, Actual quantity = 1. 3, Activity = Construction of a 2 in 1 staff house at Sikuda HCIII. 3, Planned quantity = 1. 3, Actual quantity = 1. 4, Activity = Upgrade of Buwumba HCII to HCIII. 4, Planned quantity = 1. 4, Actual quantity = 1. 5, Activity = Upgrade of Sikuda HCII to HCIII. 5, Planned quantity = 1. 5, Actual quantity = 1. 6, Activity = Upgrade of Bumunji HCII to HCIII. 6, Planned quantity = 1. 6, Actual quantity = 1. 7, Activity = Supply of medical equipment. 7, Planned quantity = 2 assorted supplies. 7, Actual quantity = 2 assorted supplies
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I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;
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4.3.1. Government of Uganda's Efforts to Eliminate Intimate Partner Violence Against Women in Line with the Nationally Agreed Target Linked to SDG 5.2
That whereas the National Action Plan for Elimination of GBV (2016 - 2021) sought a budget of UGX 89.67 billion to facilitate implementation of all identified interventions for eliminating all forms of GBV over the five-year period, only UGX 10 billion was mobilised. 90% (UGX 9 billion) of this financing came through donor financing thereby raising a sustainability challenge.
That staffing for officers responsible for GBV interventions in local governments stood at an average of 40% for the twelve districts visited. The low number of staff involved in GBV interventions in the districts is aggravated by the fact that these few officers are also central to coordination, development, implementation of culture and community-based services, programmes and projects in the district and urban councils thus limiting the time allocated to GBV issues in the districts.
Only 18 (with 20 shelters) of the 135 districts countrywide had shelters with a combined capacity of 280 GBV victims. However, MoGLSD did not have a budget provision for the day to day running of these shelters and at the time of audit, they were all run by NGOs financed by development partners. This deprives GBV victims in the remaining 117 districts of shelter services or makes it costly for them to access the shelters. For instance, some sub-regions that recorded a high prevalence of IPV cases amongst women and girls in 2020- such as Kigezi (38.8%) and Lango (34.6%) - did not have any shelters.
Although UBOS, in collaboration with MoGLSD, developed and localized the indicators for measuring progress on intimate partner violence, and included them in the National Statistical Indicator Framework (NSI) update of 2018, the framework does not provide periodic targets against which progress can be measured prior to 2030.
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Introduction
Information Communication Technology has become a transformative dimension of service delivery and a key driver of social and economic development. In the National Development Plan (NDP III), Uganda committed to increasing government services online to 80% by 2024/25, through an overarching digital Vision for Uganda, whose aim is to align Information and Communication Technology (ICT) investments in the various sectors in a manner that will improve the country's Global ICT indices for purposes of attracting investors.
Despite Government's emphasis on local ICT Innovation and commercialisation, Uganda is still heavily reliant on importation of ICT solutions. This reliance on imported ICT solutions is not only financially costly but deprives local innovators of the opportunity to provide locally developed ICT solutions as a means of participating in the country's economic development. In 2017, the Government through the Ministry of ICT and National Guidance embarked on a National ICT Initiatives Support Program (NIISP) to create an ICT ecosystem which provides local innovators with the necessary financial, technical and infrastructure resources to incubate, develop and market their products in Uganda, the East African Region and beyond.
I undertook a Value for Money Audit, to assess the effectiveness of the implementation of the Program in attaining the objectives and outcomes identified at the start of implementation.
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15.0 Management of Pension and Gratuity
The government of Uganda (GoU) has implemented several reforms and guidelines to streamline the management of pension and gratuity within the civil service over the years. Despite these reforms, government still faces a number of challenges in the management of pension and gratuity such as; shortfalls in pension payments due to lack of sufficient budgets, delayed processing of pension benefits, non/delayed payment of retired officers even when their pension files had been approved and payment files uploaded on the IPPS/IFMS interface, and use of wage balances to pay off residual pension arrears without obtaining clearance from Permanent Secretary and Secretary to the Treasury (PSST) among others.
I undertook an audit of the management of pension and gratuity in the Kampala Capital City Authority and observed the following;
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4.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROGRAM
The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery.
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As such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.
Sironko District received UGX. 5,728,705,872 (100%), out of UGX.5,728,705,872 budgeted to the implement the programme. The following activities were undertaken;
1, Activity = Construction of Bugitimwa Seed School. 1, Planned quantity = 1 seed school. 1, Actual quantity = 1 seed school. 2, Activity = Micro-scale irrigation. 2, Planned quantity = n/a. 2, Actual quantity = -. 3, Activity = Upgrade of Simupondo HC II to III. 3, Planned quantity = 1 health centre. 3, Actual quantity = 1 health centre
I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;
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f) Sharing of funds for information and communication technology development
Regulation 10 (1) (a) of the Uganda Communications (Universal Service and Access Fund) Regulations, 2019 provides that the Fund shall be utilised for information and communication technology development and rural communications. The percentage of the monies shall be shared between UCC and the Ministry of Information and Communications Technology (MoICT).
However, the Regulation does not provide the sharing ratio and/or details against which the sharing would be based. During the year under review, the Commission budgeted to transfer UGX.6.5Bn to MoICT for its share from the information and communication technology development fund. The basis for arriving at this figure could not be supported.
Without the basis of the percentage sharing ratio, I was unable to establish how the amount transferred was arrived at. The lack of these ratios creates uncertainty in funding and may lead to inter-institutional funding conflict.
The Accounting Officer explained that the proportions are based on the Ministerial guidance issued by the Minister following the enactment of the Communications Act of 2013 in respect of ICT development.
I advised the Accounting Officer to follow up on the matter with the UCC Board and the Minister for ICT to specify in the regulations the sharing ratio between the benefiting institutions.
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4.3.6. A Value for Money Audit Report on the Regulation and Promotion of Safe and Reliable Public Road Transport System by The Ministry of Works and Transport
I noted that 34% (77 out of 226) of the inspected driving schools were operating without valid operating licenses issued by the Ministry of Works and Transport. As a result, the Ministry doesn't have a complete list of all driving schools in the country both Licensed and unlicensed. The public is thus undertaking lessons in schools without guaranteed quality and standards. In addition, from the sample, the Government of Uganda loses UGX 35.4 million shillings every year due to unlicensed driving schools operating in the country.
I noted that Majority driving school owners did not poses and were not using the approved driver learner training materials issued by the Ministry. Many used selfdeveloped materials while others used class B training materials to train drivers for other classes like CI, DI, CE and others. As a result, driving schools in Uganda continue to utilize non-standardized training materials, resulting in nonstandardized competence of drivers on the road, which is one of the contributors to the country's high rate of road accidents.
I noted that the Inspector of Vehicle (IOV) centres are not monitored by the Ministry as is required by the regulations. There was no proof of evidence of receipt of IOV's monthly learner driver test reports during the past five years and no documentation proof of formal correspondence between the MoWT and IOV demanding the same. This has led to a lack of certainty regarding whether the IOV tests students who have genuinely received training in driving schools and whether these student drivers have received training from licensed driving schools.
I conducted a System walk through at the Uganda Driver Licensing System (UDLS) railway station offices in Kampala and reviewed that, out of the 6 required documents, 4 documents (competency certificate, medical form, certificate of completion, and proof of enrolment) are not verified before issuance of a driving license.
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6.0 Potential_Loss_Revenue from a Concession Aqreement for Pamba Ferry
On 2020, the Minister of State for Transport signed an agreement on behalf of the Government of Uganda with Mango Tree (U) Ltd, witnessed by the Managing Director Uganda Railways Corporation to rehabilitate and upgrade the Marine Vessel (MV) Pamba without recourse to public funds in furtherance of the existing mutuallybeneficial relationship between the Mango Tree (U) Ltd and the Government of Uganda. 18th May
However it was noted that, although the Marine Vessel (MV) Pamba operated during the year under review;
There was no operating lease arrangement between Mango Tree (U) Ltd and URC.
There were no arrangements by URC in respect to monitoring of revenue collected by the operator of the vessel and revenue sharing terms which would allow both parties to mutually benefit; and
Without mechanism for monitoring revenues from operations of the vessel and absence of an operating lease there is a risk of that URC might continue loosing revenue from the vessel.
The Accounting Officer explained that the Vessel was docked since January 2023 on expiry of the Insurance Cover. URC is in the process of procuring an operator as guided by the Attorney General. Attorney General directed that URC does a direct procurement for M/s Mango Tree to operate and maintain the vessel.
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Conclusion
The quantity of E-waste in Uganda has increased exponentially over the last 20 years, with the dominant categories of this waste evolving during the same period. In spite of this reality, the E-waste Management Policy and Strategy, developed over 9 years ago to ensure safe and sustainable management of E-waste, remain largely unimplemented, and neither have they been revised to adequately deal with the current scale of this challenge.
The budget for implementation of the e-waste strategy was only financed to a tune of 14%; there was limited enforcement of e-waste management practices, recourse to unlicensed e-waste management companies and handlers, and inadequate testing of EEE at importation.
Limited implementation of the E-waste strategy was mostly attributed to failure by MoICT&NG to take the lead in its implementation by prioritising funding for the activities assigned to the Ministry, lack of coordination and engagement of all other key players to fulfil their roles. These deficiencies expose people and ecosystems to the potential health and contamination risks associated with e-waste. It is hoped that implementation of the proposed audit recommendations will contribute significantly to improved management of e-waste in Uganda.
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Recommendations
I advised the Accounting Officer of MEMD to;
Strengthen collaboration with the Uganda Revenue Authority to enhance the monitoring and enforcement of the export permit requirements.
Institute follow-up mechanism to monitor outstanding payments of mineral rent fees and strengthen enforcement for non-compliant license holders. Consider invoking the penalty clauses on culpable mineral exporters, in line with section 149(5) of the Mining and Mineral Act.
Ensure that the bottlenecks leading to non-remittance of royalties are resolved so that the intended beneficiaries of the mineral royalties receive their due share.
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4.6.1 Youth Livelihood Program (YLP) recoveries
The YLP is responsive to Uganda's Vision 2040 whose mission is to realise 'a Transformed Uganda Society from a Peasant to a Modern and Prosperous country within 30years'. At the time of its development, UWEP was informed by the theme of the National Development Plan (2010/11-2014/15), 'Growth, Employment and Social Economic Transformation for Prosperity'. The National Development plan (NDPII2015/16-2019/20) acknowledged the UWEP, indicating that the Government initiated the programme as one of its interventions in response to the high unemployment rate and poverty among the youth. According to NDPII, the YLP was one of the Government's strategies for ensuring inclusive growth for the youth population segment in the country.
I noted that since 2014/2015 when the program was launched, Government injected a total amount of UGX.1,161,663,328. During the year under review, only UGX.380,885,800 was recovered, leaving an outstanding balance of UGX.969,077,066 as shown in table below.
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3.0 Management of Crop Inspection and Certification Activities
The objective of the Crop Inspection and Certification Department is to support crop inspection and certification to ensure conformity with national and international phytosanitary, seed/planting materials and agrochemicals control requirements and this includes regulating the use of agricultural chemicals, biological, planting and stocking materials as well as other agricultural inputs.
The Department of Crop Inspection and Certification and the Department of Crop Protection are headed by the Commissioners who report directly to the Director Crop Resources.
I undertook a review of the departmental activities and operations and noted a number of challenges that have affected operations of the department both locally and internationally.
3.1, Issue = Interception of Ugandan Agriculture exports at the International Market. 3.1, = Challenges and risks I noted several warnings about the high number of interceptions where harmful organisms detected in Uganda's exports into the EU Member States and Switzerland from the European Union Notification System for Plant Health Interceptions (EUROPHYT). I observed that, although the number has been decreasing over the years, the country still has the highest number of interceptions on the international market within the region. significant reasons for interceptions included exports without Phytosanitary certificates (plant passports), certificates not special requirements, incorrect identities of plants, incomplete certificates and false certificates. Details of the regional interceptions are in the table below: Exporting County 2015 2016 2017. 3.1, = Management response were Other highlighted compliant with information on 2018 Inspectors have been re-deployed to help beef up the numbers in the Phytosanitary inspections as they wait for recruitment of more staff by Public Service. The matter is also being addressed through increased vigilance at the exit points where more inspectors have been deployed and working 24/7 in
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4.1.10 VALUE FOR MONEY AUDIT TO ASSESS THE EFFECTIVENESS OF THE DIRECTORATE OF FISHERIES RESOURCES (DiFRs) IN REGULATING THE FISHING EFFORT IN UGANDA
Sustainable Development Goal (SDG) 14 (life under water) requires that by 2030, UN member states should have effectively regulated harvesting and ended overfishing, illegal, unreported and unregulated fishing and destructive fishing practices and implemented science-based management plans, in order to restore fish stocks to levels that can
produce maximum sustainable yield 6 . In Uganda's third National Development Plan (NDP III) 2020/21-2024/25, the Agro-Industrialization Programme aims at fostering a sustainable agro-industrialization agenda in Uganda and has selected fish as one of the nine priority commodities to drive the Agro-Industrialisation agenda.
Accordingly, Government set out to nearly triple fish exports between FY 2020/21 and FY 2024/25. 7 Among the strategies to attain this goal was increasing the fish stock in lakes countrywide through closer regulation of the fisheries sector, primarily through the Directorate of Fisheries Resources (DiFRs) under Ministry of Agriculture, Animal Industry and Fisheries (MAAIF), and the establishment of the Fisheries Protection Unit (FPU). Despite some gains such as impoundment of some illegal fishing gear, concerns remain about recurrence of the aforementioned crime, the fact that less than half of Lake Victoria's fishermen are registered, and other illegal practices, which point to weaknesses in regulation. This threatens Uganda's ability to attain its economic objectives in the fish sector, and to meet the SDG 14 target of sustainable utilisation of fisheries resources.
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b) Delayed Review of the Education Curricula for the different education institutions
A review of the Needs Assessment study report on Uganda Community Polytechnic Education dated February 2022, indicated that the Curriculum review of the Uganda Community Polytechnic Curriculum was last undertaken in 2008. In the year under review, I noted that only three (3) (5.7%) courses had been reviewed out of the fifty-two (52) courses. This has an impact on the quality of trainees and graduates and their competitiveness in the job market.
In addition, I noted that while the Government changed the BTVET curriculum from majorly theoretical to a more competence based, modularized and learner centered for both certificate and diploma programs which run for two years, the reviewed curricula were not yet printed for onward distribution to institutions. This affects training in the various vocational institutions.
I further noted that for the reviewed curricula, no related training materials were developed to facilitate self-study since the curricula is learner centered. This compromises the quality of the learners produced under the curricula.
Furthermore, I noted that there was no Business and Technical Vocational Qualifications Framework in place rendering it difficult for UBTEB to effectively execute its mandate. This renders it difficult to equate qualifications hence limiting competitiveness in the global job market. Relatedly, there was no central database for technical education and training, and national qualifications. The lack of a centralized technical qualification database affects the Government's ability to have an accurate, reliable, and robust data on all qualifications in the country that facilitates comparability/equation, recognition and global placements in the job market.
I advised the Accounting Officers to address the above fore metioned challenges to enhance the quality of the learners and their competitiveness in the job market.
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1.0 Genetal Information
The consolidated financial statements of the Government of Republic of Uganda have been prepared in accordance with the requirements of the Public Finance Management 2015 as amended
The Government teporting entiues; referred to as central Government votes or MDAs and covered by these consolidated financial statements Missions abroad. Local Govetnments are included only to the extent of the centtal government contribution; as transfers to other Organisations.
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a) Macroeconomic policy, Fiscal policy and Strategic budgeting
i) Whereas the Debt to GDP decreased by 0.7% from 53.4% to 52.7% in the FYs 2021/22 and FY 2022/23 respectively, it still lies above the International Monetary Fund (IMF) recommended 50% point of safety for public debt . In order to maintain the Debt to GDP Ratio within sustainable limits, Government of Uganda developed a medium Term Debt Management Strategy (2022/2023-2025/2026).
ii) There was no evidence that the macro-fiscal (budget) sensitivity analysis results developed by MoFPED were discussed by the parliamentary budget committee during the budget process of discussing the budget framework paper.
iii) URA has not established a formal process or standards to guide in the preparation of the tax revenue forecast.
iv) Whereas MoFPED developed macro-fiscal (budget) sensitivity analysis providing different alternative scenarios accounting for shocks and other buffer cases, there was no evidence that these results were discussed by the parliamentary budget committee during the budget process.
v) The Macroeconomic assumptions included in the budget only cover a select few indicators of GDP and inflation. There was no evidence to show that indicators such as; interest rates to explain the performance of the economy through monetary policy measures in place, exchange rates and employment rates are considered.
vi) MoFPED prepared Medium-term forecasts for the main fiscal indicators and underlying macroeconomic assumptions which formed part of the budget documentation sent to Parliament however, the information presented in the budget documents did not provide any explanation for the deviations between prior year forecasts and actual fiscal out-turns to enhance further informed decision making during the budget process.
vii) Inconsistencies in the funding requirements for the year under review to implement activities to deliver on strategic plan objectives. The analysis indicated significant variances between the entities' annual work plans and the strategic plans estimate of 44.67%.
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6.3.2 MANAGEMENT OF WETLANDS IN UGANDA BY THE WETLANDS MANAGEMENT DEPARTMENT (WMD) UNDER THE MINISTRY OF WATER AND ENVIRONMENT (MWE)
The Wetlands Management Department (WMD) is charged with management and protection of wetlands in collaboration with NEMA, District Local Governments and other key players. However, a decline in the countrywide wetland coverage has been reported over the years with rampant encroachment for sand mining, cultivation, settlement and
industrial establishment, reports of issuance of land titles in wetlands, among others.
In light of the above, the Office of the Auditor General conducted a Value for Money audit to establish the extent of reduction in wetland coverage countrywide and evaluate the adequacy of measures put in place by the Wetlands Management Department (WMD) to ensure protection and restoration of wetlands.
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c) Loss of Potential Revenue from a Concession Agreement for Pamba Ferry
On 18th May 2020, the Minister of State for Transport signed an agreement between the Government of Uganda and Mango Tree (U) Ltd, to rehabilitate and upgrade the Marine Vessel (MV) Pamba without recourse to public funds as a PPP. I however noted that there was no procurement process followed in identifying the company. I also noted that Mango Tree (U) Ltd incurred a verified amount of UGX.10,618,736,676 to undertake the refurbishment, which funds are to be recovered from the collections charged by the firm during operations. Although the Marine Vessel (MV) Pamba operated during the year, there were no arrangements by URC in respect to monitoring of revenue collected by the operator of the vessel and also the revenue sharing terms which would allow both parties to mutually benefit as required in the agreement.
The Accounting Officer explained that engagements with the Ministry of Works and Transport will continue to ensure that a revenue sharing agreement is established.
The Accounting Officer should establish a verifiable monitoring mechanism of the operations of (MV) Pamba to keep track of the revenue performance. In addition, the Accounting Officer is advised to engage the line Ministry and ensure that a revenue sharing agreement is established.
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CONCLUSION
Over the financial years 2017/18 - 2021/22, the Uganda Heart Institute (UHI) has made strides in the provision of preventive, curative and palliative cardiovascular services since it was established in 2016. The institute hired and trained super specialised health workers to provide cardiovascular services, purchased specialised equipment and obtained approval for a new staffing structure aligned to its mandate. The institute uses the resources to provide cardiovascular services using the Outpatients departments, providing inpatient services, providing diagnostic services, critical care, surgeries and catheterisation procedures.
However, in spite of these achievements audit established some areas for improvement which still need to be addressed in order to improve the level of services provided by UHI for cardiovascular disease as: conducting annual National cardiovascular risk awareness surveys, disease incidence and prevalence assessments, development of a strategy specific to cardiovascular disease control to guide the management of cardiovascular diseases in the entire country, ensuring the new UHI 250 bed Heart Hospital is quickly constructed to address the inadequate operational space; training more staff to address the staff shortage as per the HR structure, expediting the process of installation of the pharmacy system with clear controls of procurement, storage, distribution and dispensing of medicines from stores to the patients and building the capacity of the research coordination officers(unit) in the new structure to ensure effective planning, co-ordination and execution of research activities at the institute.
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B) Value for Money Technical/Engineering Audit of Twenty Infrastructure Projects Implemented by Ministry Of Education And Sports Under The Uganda Skills Development Program (USDP)
The Uganda Skills Development Project (USDP) is a five-year World Bank funded project with a development objective of enhancing the capacity of institutions to deliver high quality demand-driven training courses in three priority sectors (agriculture, construction and manufacturing). In line with the objectives of the project, the Ministry of Education is undertaking building infrastructural works in twenty (20) technical institutes.
During the financial year 2021/22, I under took a Value for Money TechnicalEngineering audit of Twenty (20) infrastructure projects of the Uganda Skills Development Programme (USDP) worth UGX. 108.47Bn implemented by Ministry of Education and Sports (MOES).
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3.0 Construction and renovation of farm infrastructure on NAGRC & DB Farms
Over the last two years, Government of Uganda has invested an average of 29% of the total budget of UGX.166,530,978,000 in the construction and renovation of the animal breeding and production support facilities in order to address the inadequacy of the livestock handling services at the farms and ranches.
During the FYR 2022/23, NAGRIC & DB budgeted for UGX.34,620,414,000 for the Construction and renovation of farm infrastructure on NAGRC & DB Farms and all the funds were released to the entity.
I assessed the implementation of the activities under this intervention and noted the following issues;
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RECOMMENDATIONS
Uganda has significant arrangements in place such as an enabling and coherent legal, institutional and policy framework; multi-sectoral arrangements and partnerships necessary to support provision of equitable and affordable education services for all learners with special needs by 2030. However, substantial challenges still remain in areas of availability of accurate and reliable data on the number, category and location of learners with special needs, adequate resources , instructional materials, infrastructure, trained teachers, robust monitoring tools. These challenges hinder planning, budgeting and implementation of interventions aimed at progressing towards achieving SDG 4.5 by 2030. If these challenges are not addressed, the country will fall short in its efforts towards ensuring provision of equitable and affordable access to education services for all learners with special needs by 2030, in accordance with the SDG target 4.5.
John F.S. Muwanga AUDIIOR GENERAL
29t December , 2023
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4.3.4. Promotion of Safe and Sustainable Management of Electronic Waste in Uganda by the Ministry of Information and Communication Technology and National Guidance
a) The quantities of electronic waste in Uganda have been increasing exponentially over the last 20 years, and this trend is likely to continue if appropriate interventions are not undertaken. From 2001 to 2020, about 1.3 million tonnes of e-waste were generated in Uganda, with only three (3) dominant categories, namely: screens, monitors and equipment containing screens; large equipment (excluding photovoltaic panels); and temperature exchange equipment accounting for nearly 83% of this waste. However, the most dominant categories of e-waste have kept changing over the years.
b) I noted that the strategy for implementation of E-Waste 2013-2018 had 8 strategic objectives with a total of 84 performance indicators. Out of the 84 indicators, only 3 indicators were fully implemented (4%), 7 indicators were partially implemented (8%) and 74 were not implemented (88%). I further examined the implementation of the strategy and noted the following;
Although NEMA had incorporated e-waste related issues into the National Environment Act, 2019 and the National Waste Management Regulations, 2020, review of the E-waste Policy by MoICT&NG was still on-going, over five years after its expected completion date (2016).This has delayed alignment of government interventions to keep abreast with the rapid changes in technological innovation, evolution of the nature and patterns of e-waste, and best practices in e-waste management.
MoICT&NG did not conduct comprehensive baseline surveys, mainly due to a failure by the e-waste management strategy to clearly define the purpose and scope of a baseline study. Absence of detailed baseline studies resulted in inadequate interventions and lack of coherence in management and reporting on e-waste, evidenced by acutely inadequate targets for e-waste collection and management, absence of any clear basis or strategy for e-waste prioritisation and contradictions in values of e-waste computed by various MDAs.
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4.3.1. Government of Uganda's Efforts to Eliminate Intimate Partner Violence Against Women in Line with the Nationally Agreed Target Linked to SDG 5.2
A general increase in Intimate Partner Violence (IPV) in 2021 compared to 2016 regardless of the level of education attained, age group, or sub region. Sexual and psychological violence rose by 11% and 7% respectively, while physical violence reduced by 1% over the same period. The rise was linked to the COVID19 restrictions that increased exposure of victims and limited access to prevention and response services for GBV.
The higher the level of education of women and girls, the lower the level of IPV experienced/reported, in both 2016 and 2020. For instance, in 2020, only 19.4% of women who studied beyond secondary school level reported physical or sexual violence perpetrated by an intimate partner in the previous 12 months, compared to 38.3% of the women and girls who never obtained formal education.
Acholi sub-region had the highest prevalence of IPVW (64.9%), followed by Bukedi (60.3%) and Karamoja (49.9%) sub regions. Five sub-regions in the Central, western and south western (Ankole, Tooro, Bunyoro, Busoga and South Central) registered a decline in cases of physical and /or sexual violence against women and girls between 2016 and 2020, while the other ten sub-regions registered increased incidents. South Central sub-region recorded the highest decline in reported IPVW cases- from 24.2% in 2016 to 15% in 2020, a reduction of 9.2 percentage points.
Uganda generally has in place a coherent legal, policy and institutional framework at national level (and partially at local government level) to combat GBV/ IPV, although some critical legislation addressing aspects of IPVW are not yet complete. These include the Sexual Offences Bill, Legal Aid Bill and Policy and the review of the Domestic Violence Act and Regulations, 2010.
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4.1.15 VALUE FOR MONEY AUDIT TO ASSESS THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN ACCORDANCE WITH SDG TARGET 4.5'
Education is a fundamental human right that promotes fulfilling lives and societal development. Uganda committed to the 2030 Agenda for Sustainable Development, whose Goal 4, Target 4.5, aims at provision of Equitable and Affordable access to education for all vulnerable groups, including learners with special needs by 2030.
The Ministry of Education and Sports (MoES), through its Department for Special Needs and Inclusive Education, leads this effort. The department focuses on tailoring education
services to the unique personal requirements of learners with special needs, with the goal of enabling them reach their full potential in all areas of life, including academics, social and emotional development. The common impairment conditions for learners with special needs seen in Uganda include hearing, visual, physical and mental among others. A child may present with more than one condition.
Learners with special needs face tremendous challenges in Uganda's education system including discrimination, stigma, limited access to inclusive and special schools, insufficient learning materials, and scarcity of teachers with training in special needs education, leading to low enrolment rates, drop outs, and poor performance in national examinations.
In light of the above concerns, I undertook an SDG Audit whose overall objective was to 'Assess Government of Uganda's progress in providing Equitable and Affordable access to education services for learners with special needs, in line with SDG Target 4.5'.
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b) Continued loss of revenue due to Failure by Government to meet contractual obligations
The Government of Uganda (GOU), through the Ministry of Finance Planning and Economic Development, entered an agreement on 4 th April, 2003 with Oil Refinery company for the development of oil palm industry in Uganda. Under Article 5(7) of the Agreement, GOU was required to pay VAT on the products of the all companies envisaged under the project from the first year of the project activities and ending after a period of eleven (11) years from the year of handing over the 26,500 hectares of land. It was agreed that the company would then refund (subject to clause 3 of article 4) the VAT paid by the Government with interest over a period of eight (8) years in eight equal installments, including accrued interest starting in the twelfth (12 th ) year.
However, Government has breached the contract by failing to provide the balance of the 10,000 hectares of land as agreed. There is no documentation to show that the Ministry has made any follow-up on this matter.
Due to Government's failure to provide the balance of the required l and, the Ministry of Finance, Planning and Economic Development has continued to settle all tax obligations on behalf of the Company. In the financial year 2019/20, the Minister wrote off a total of UGX.194Bn in line with the Tax Procedures Code Act (2019), being arrears as at 30 th June 2019 and also a total of UGX.79.8Bn was accumulated in the year under audit in arrears. Under the circumstances, it is apparent that instead of paying for 11 years, Government has so far paid for 17 years and is still continuing while the chances of recovery appear to be slim.
The continued failure to provide land continues to affect the Uganda Revenue Authority in its revenue collection efforts and also affects Government of Uganda revenue performance.
Management explained that Government has provided additional Land in Sango Bay bringing the total land provided to 22,500 hectares. The balance of 4,000 hectares is being sought in collaboration with Ministry of Agriculture Animal Industry and Fisheries. Once this is completed, the Company shall start refunding GoU taxes accumulated accordingly. The Ministry has further written to the Attorney General seeking advice on how the agreement can be amended.
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7.0 Management of the Authority's fleet
Over the years, there has been increasing demand for accountability and better management of public resources by various stakeholders in Uganda, such as: The Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet management as one of the key audit issues for the audit year 2020.
Subsequently, the office developed procedures in order to assess the adequacy of government fleet management system in the delivery of public service and to identify any impediments and make recommendations for improvement. Specifically, the audit included ascertaining whether government vehicles were/are;
Acquired in compliance with Government vehicle acquisition guidelines;
Are comprehensively recorded in the assets register to ensure their proper management;
Are adequately allocated, operated and utilised to enable delivery of public service;
Are properly and regularly maintained to achieve optimal performance, increased useful lives and reduced running costs; and
Are disposed in compliance with PPDA guidelines, and disposal proceeds properly accounted for.
The study took a scope of three financial years: 2017/18-2019/20. From the procedures undertaken, I noted the following key observations;
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Introduction
In December 2018, the OAG issued a report on the Facilitation and Promotion of export trade by Uganda Export Promotion Board (UEPB) and submitted a report to Parliament. The key issues noted and recommendations made in the said report related to spearheading efforts to put in place a coordination mechanism with the different sector players, exploring alternative ways of obtaining information about external markets rather than relying on Embassies and Missions by regularly subscribing to online market and buyer information sources, engaging with the relevant stakeholders to ensure that activities such as evaluation studies and surveys and regular meetings with exporters are planned for, funded and implemented, developing comprehensive training plans as a guide for implementing activities aimed at building the capacity of the exporters.
The OAG decided to undertake a follow-up of the 2018 audit given that the extent to which the Board addressed the issues raised would have a bearing on improvements in the facilitation and promotion of export trade in Uganda. Following that, recommendations were made with the goal of addressing any outstanding issues that had been identified.
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2.1 Sampling
Uganda has a total of 12,786 UPE schools spread over four (4) regions and are located either in rural or urban areas of the respective districts, as shown in Table 3 below;
Table 4: Sampled Schools
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e) Building partnerships
The Agenda 2030 para 17.16 requires countries to enhance the global partnership for sustainable development; complemented by multi-stakeholder partnerships that mobilize and to support the achievement of the sustainable development goals.
Through interviews with Education Officers at MoES and Heads of the schools visited, the audit team observed that partnerships existed between the Department of SNIE and other international agencies such as UNICEF and the World Bank. These partnership is manifested inform of in-kind grants comprising of infrastructure development; instructional materials and assistive devices including wheel chairs, plastic prosthetic hearing aids, among others. legs,
Furthermore, the audit team also found ongoing support from civil society organizations (CSOs) and non-governmental organizations (NGOs), taking the form of financial assistance for school fees, instructor salaries, and medical treatments and physiotherapy, as well as provision of study materials and assistive devices such as orbit readers, braille machines, white canes, hearing aids, books, pens, pencils, food, school uniforms, and construction of dormitories , latrines, water points, and teachers' quarters for selected learners in 1141 out of the 22 schools visited The partner organizations included Uganda Society for the Disabled, Caritas Uganda, Crane International , Vision Africa, AVSI, Sense International, the Church, Cheshire Services Uganda, Light for the World, Kilimanjaro Blind Uganda, and Starkey Hearing Foundation; among others.
These organizations play a vital role in supplementing the government's efforts to provide education services for learners with needs. Their support is particularly crucial for students from low-income families who may not be able to afford school instructional materials, or assistive devices . special fees
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2.2.2 Establishment of day care centres for children in prisons
Children are allowed to stay with their mothers in prison up to the age of 20 months. Some of the children come along with their mothers because they are too young to be separated, while others are born in prison when their mothers get incarcerated while they are pregnant.
I noted that Uganda Prison Service has a total of 280 children staying with their mothers in prison. However, since prison is not the best environment for children to grow up in, UPS has established day care centres to provide a more child-friendly environment for the growth and development of children and enable inmate mothers to engage in rehabilitation activities.
Of the nineteen (19) regional prisons, day care centres have only been established in the following five (5) regional prisons; Luzira women, Mbale Women, Arua women, Gulu women and Mbarara women prisons leaving incarcerated mothers with children in fourteen (14) (79%) prison regions without access to these services.
The Accounting Officer explained that providing for Day Care Centres for children staying with their mothers in prison is one of their priorities and their strategy is to have a day care centre for each female prison with a daily average of 50 inmates. So far, 15 prisons are under this category, with five having been covered, leaving 10 prisons uncovered.
The Accounting Officer further explained that the Service has been engaging and will continue to engage JLOS secretariat to provide for establishment of more day care centres.
15
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Management Response
DL monitoring and progress reports are always prepared
43
Value for Money Audit/assessment of the Municipalities participating in the Uganda Support to Municipal Infrastructure Development - Additional Funding (USMID-AF) program
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5.4 Engineering Audit of a selected sample of road development, bridge, rehabilitation and maintenance projects implemented by Uganda National Roads Authority (UNRA) during the year
The sample also included two maintenance projects are shown in tables below:
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Table 32: Showing maintenance projects at Jinja Station
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1.2 Preparation of a Project Profile
The donor funds due to the project were available in the Trust Fund Account in Bank of Uganda. By end of the FY Government had provided Counterpart funding up to 8.2Bn that was paid to the contractor as advance payment. The remaining GoU contribution towards the project had been budgeted for in FY 2023/24.
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Rationalization of Government Agencies and Public Expenditute (RAPEX)
The Government of Uganda has ovettime undertaken various initiatives to te-orient its Institutions to changes in policy and legal framework, environmental dynamics and shift in service delivery demands.
Chapter 20 (Public Sector Transformation) Objective 2ofthe NDP III (2020/21-2024/25); underpins streamlining Government architecture for efficient and effective service delivery; to align them with the new program planning, budgeding and implementation. Some of the interventions earmarked to achieve this objective include; among others:
() Reviewing and developing management and operational stuctures, systems and standards; and
(a) Restructuting Government Institutions (MDAs and LGs);
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a) Undercapitalization of the NHCCL
Sustainable Development Goal (SDG) 11 aims to make cities and human settlements inclusive, safe, resilient, and sustainable. The SDG emphasizes the urgent need for a comprehensive approach to urban housing crisis, including providing varied housing options and equitable access to basic services.
The National Housing and Construction Company Limited (NHCCL) is a key institution tasked with implementing housing development programs in the country. According to the NHCCL Strategic Plan, 2018 - 2022, the country has a national housing shortage estimated at 1.6 million housing units.
To produce mass and affordable housing, NHCCL resolved to capitalize the company to a tune of UGX.231.5Bn through a rights issue, in which the Government of Uganda (GoU) would contribute UGX.118Bn.
In the year under review, the government allocated only UGX.30Bn (25%) of the expected GoU contribution. As a result of the undercapitalization of the NHCCL, only 1,474 (2.12%) out of the planned 69,288 units were constructed during the strategic plan period.
Management stated that the matter of undercapitalization had been brought to the attention of Parliament which recommended budget provision. In addition, engagements with MoFPED were ongoing to secure the necessary funds for housing.
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Revenue Petformance
Revenue comprises receipts from taxes, non-tax revenue in respect to fees, licenses and administrative charges and grants. The bulk of the revenues ate collected by Uganda Revenue Authority (URA) in the form of Taxes; Levies and Duties.
Below is the Analysis of Revenue Performance for the Past Seven years;
Table I: Movement in revenue collections ovet the last seven years;
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Other Leqal and Requlatory Requirements
1. I have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purposes of the audit;
As required by the Uganda Civil Aviation Authority Act; 2019, I report to you; based on my audit, that;
ii . In my opinion, proper books of account have been kept by the Authority, so far as appears from my examination of those books; and,
iii . The Authority's statement of financial position and statement of comprehensive income are in agreement with the books of account.
John F S. Muwanga AUDITOR GENERAL
December 2023 15th
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4.1.12 VALUE FOR MONEY AUDIT ON GOVERNMENT OF UGANDA'S EFFORTS AND PROGRESS TOWARDS ATTAINING FOOD SECURITY THROUGH ADAPTATION OF CLIMATE-RESILIENCE STRATEGIES IN THE AGRICULTURAL SECTOR IN LINE WITH NATIONALLY AGREED SDG TARGETS 2.3 AND 2.4
Food security and sustainable agricultural practices are crucial for Uganda's development. 40% of Ugandans are food secure, but 23% face acute food insecurity, exacerbated by climate change. Uganda committed to achieving SDG 2 (Zero Hunger) by 2030, by doubling small-scale farmer productivity and incomes (SDG Target 2.3) and building climate-resilient agriculture (Target 2.4).
Despite government interventions, Uganda is still highly vulnerable to climate change, with media reports in recent years documenting severe drought, famine and hunger in the cattle corridor and regions like Karamoja. In addition, several studies have pointed to risk factors that contribute to persistent low crop yields and threaten SDG progress, including low irrigation usage (0.5%) which leaves farmers reliant on unpredictable rainfall and vulnerable to climate change; limited fertilizer use (24%) despite Uganda's high soil nutrient loss; low pesticide use (18.7%) and reliance on rain-fed agriculture. Furthermore, a UBOS study also highlighted significant income disparity between small and large-scale farmers.
With only seven years left to reach 2030, the Office of the Auditor General, Uganda, supported by the African Organisation of English-speaking Supreme Audit Institutions
(AFROSAI-E), assessed the government's progress and efforts towards attainment of food security and climate-resilient agriculture in line with SDG targets 2.3 and 2.4.
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3.9.2 VFM report on UgIFT for the financial year 2017/18
As part of this program, the Office of the Auditor General undertook a Baseline Value for money Audit for the 2017/2018 Financial Year expenditures in both Health and Education sectors for a sample of selected primary schools and health Units together with the infrastructure projects implemented by 30 Local Governments. The purpose of the Value for money audit was to provide a baseline that will facilitate monitoring and assessment of the programme outcomes during the process of implementation of the programme. 30 Local Governments (LGs) comprising 22 districts and 8 Municipalities were selected for the assessment and assessed along three thematic areas namely; Utilisation of funds, Delivery of Infrastructure and Delivery of services. The detailed findings of the VFM study are in part 4 of this report.
In summary, the following were observed:
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6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program
The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery.
As such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.
Nwoya District budgeted and received UGX 2,198,809,059 to the implement the programme. The following activities were undertaken;
1, Activity = Construction of new facility at Got Apwoyo HC III. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Activity = Twin staff house-Todora HCIII. 2, Planned quantity = 1. 2, Actual quantity = 1. 3, Activity = Two units staff house at Lulyango HCIII. 3, Planned quantity = 1. 3, Actual quantity = 1. 4, Activity = 4 stances drainable latrine with urinal at Aparanga Health Centre II. 4, Planned quantity = 1. 4, Actual quantity = 1. 5, Activity = Gwot Apwoyo Seed Secondary School. 5, Planned quantity = 1. 5, Actual quantity = 1
I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;
16
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6.6. Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program
2, Activity = Upgrading of HC II to HC III and Supply of medical equipment. 2, Planned quantity = 233. 2, Actual quantity = 227. Total, Activity = . Total, Planned quantity = 377. Total, Actual quantity = 362
I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;
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Summary of Status of Implementation of Auditor General's Findings and Recommendations of the Previous Audit Report and Actions taken by UWA
rangers. Re-introduction of Extinct Species, Audit recommendation UWA should review its staff medical scheme and strategies to ensure that all = rangers. Re-introduction of Extinct Species. rangers. Re-introduction of Extinct Species, Status of implementation Implemented = rangers. Re-introduction of Extinct Species. rangers. Re-introduction of Extinct Species, Audit comment on resolving previous condition/problem by the actions of uwa management Medical insurance is now being provided to all UWA staff across all levels. = rangers. Re-introduction of Extinct Species. 10, Audit recommendation UWA should review its staff medical scheme and strategies to ensure that all = UWA should follow policies and guidelines for wildlife shipment, translocation and reintroduction and should be actively involved in the implementation of these. 10, Status of implementation Implemented = Implemented. 10, Audit comment on resolving previous condition/problem by the actions of uwa management Medical insurance is now being provided to all UWA staff across all levels. = Polices for animal translocation have been developed and implemented across the PA's and these have proved to be very effective over the years.. 11, Audit recommendation UWA should review its staff medical scheme and strategies to ensure that all = UWA should actively involve itself in the management of the Rhino Fund Uganda as required by the signed memorandum of understanding.. 11, Status of implementation Implemented = Partially Implemented. 11, Audit comment on resolving previous condition/problem by the actions of uwa management Medical insurance is now being provided to all UWA staff across all levels. = UWA is fully involved in the management of ZZiwa rhino sanctuary despite the delays in signing a new MoU with the land owner.. 12, Audit recommendation UWA should review its staff medical scheme and strategies to ensure that all = UWA should develop a Rhino specific strategy for the reintroduction and management of the Rhinos. 12, Status of implementation Implemented = Implemented. 12, Audit comment on resolving previous condition/problem by the actions of uwa management Medical insurance
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4.3.6. A Value for Money Audit Report on the Regulation and Promotion of Safe and Reliable Public Road Transport System by The Ministry of Works and Transport
The Dominance of road transport as a mode of transportation in Uganda accounts for more than 90 percent of passenger transit and cargo freight. Even though public road transport is the most popular method of transportation, the Public Transport Industry has a number of obstacles: only buses are fully regulated, Public Service Vehicles (PSVs) services are not timetabled or integrated, and PSVs are typically in Dangerous Mechanical Conditions (DMCs). . The situation is made worse by the usage of uncontrolled commercial motorcycles (Boda bodas) that breach traffic regulations the absence of implementation of institutional and regulatory procedures for enhancing public transportation.
Taxis, Minibuses, and Commercial Motorcycles operate off-route and will stop wherever a passenger desires to board or exit. According to Uganda's yearly crime statistics (2017-2021), there were a total of 74,977 victims of traffic accidents, the bulk of which were caused by Careless or Reckless Driving and Dangerous Mechanical Conditions.
In light of the above, the Office of the Auditor General conducted a Value for Money audit to assess Government of Uganda's efforts in Regulation and Promotion of a Safe and Reliable Public road transport system in Uganda through the Ministry of Works and Transport (MoWT). Below is a summary of the Key findings which details are in Chapter Four of this report.
Although the Department of Transport Regulation and Safety, of the Ministry of Works and Transport, has been recognized for notable accomplishments in the promotion of a reliable and safe public transport system, such as the significant improvement (from 5 working days in 1990 to 20 Minutes in 2022) in the time between applying for and receiving a driver's license, the following key areas of improvement were identified:
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5.3 SPECIAL AUDITS
In accordance with Article 163(3) of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 22 of the National Audit Act 2008, I carried out Special Audits during the year. I issued separate audit reports on the investigations. The summary of the findings from the reports is provided here below.
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4.5 Monitoring_evaluation and reporting
The 2030 Agenda obligates governments to monitor and evaluate the progress made in achieving the goals and targets outlined in the agenda throughout the implementation period at the national, regional, and global levels.
absence of indicators designed to measure progress towards equitable and affordable access to education services for learners with special needs. Consequently , baseline data required to assess progress has not been collected or recorded. Relatedly, Uganda's status under the global SDG Index; which monitors progress made by attaining Target 4.5. Notably, Uganda has not submitted the relevant data, hindering the assessment of trends. Figure below refers:
Additionally, both the SNIE department of MoES and the Education Officers responsible for special needs in local governments are mandated to monitor, evaluate, and report on the implementation of SNE interventions. However , an examination of the annual performance reports of MoES and all eleven local governments selected for the audit revealed a lack of documented performance data on progress made and effectiveness services for learners with special needs. This was so despite the department spending
UGX.708 million on monitoring and supervision engagements during the four years under review. Table below refers:
FY, 1 = 2019/20. FY, 2 = 2020/21. FY, 3 = 2021/22. FY, 4 = . FY, 5 = Total. Amount (UGX), 1 = 44,260,000. Amount (UGX), 2 = 282,656,464. Amount (UGX), 3 = 267,935,914. Amount (UGX), 4 = 113,223,738. Amount (UGX), 5 = 708,076,116
Source: OAG analysis of MoES expenditure files
Moreover , the Education Management Information System (EMIS) utilized by MoES to track education statistics and performance does not incorporate specific targets or indicators for monitoring SNE programmes and outcomes.
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3.1 Value for Money Audits
During the year, I undertook 29 Value for Money (VFM) audits on a broad range of Government programs, in fulfilment of my mandate enshrined in Article 163(3) (b) of the Constitution of the Republic of Uganda 1995 and amplified in Section 21 of the National Audit Act Cap. 170. The audits were completed, and the detailed individual reports were issued to respective government entities.
Eight (8) were follow-up on implementation of recommendations of Value for Money audits undertaken in earlier years, while 21 relate to audits completed during the year. The summaries below present key findings from the VFM reports;
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3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program
The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery.
As such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.
The District received UGX.2,432,067,172, out of UGX.2,432,067,172 budgeted to the implement the programme. The following activities were undertaken;
1, Activity = Construction of Kihungya seed school. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Activity = Construction of Twin staff house at Buliisa General hospital. 2, Planned quantity = 1. 2, Actual quantity = 1. 3, Activity = Replacement of small medical equipment at Buliisa HC III. 3, Planned quantity = Assorted. 3, Actual quantity = Assorted
I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;
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6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi
In the recent times, there has been a surge of Ugandans seeking employment in the Middle East. There have been a number of instances of run-aways of Ugandan workers from their respective employers due to various reasons. As such, the Mission in Abu Dhabi operates a reception centre which is meant to provide temporary accommodation. During the year under review, the Embassy rescued 200 Ugandans (female) in distress. It was noted that the majority of the females did not seek to get employment through the registered agencies in the Ministry of Gender. Further, the reception centre is inadequately financed to cover the requirements of approximately UGX.0.520bn annually as opposed to the provided amount of UGX.0.251bn. Consequently, the Embassy has had to solicit for help from UAE church, and Uganda community in Abu Dhabi.
There is need for Government and parliament to address the matter at a national level. Further, Government should resource the Abu Dhabi Mission to enable it handle the requirements of the reception centre.
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c) Establishment of the National Mining Company
Whereas Section 21 of the Mining and Minerals Act, 2022 requires the establishment of a Uganda National Mining Company, which shall be wholly owned by the State to manage Uganda's commercial holding and participating interests of the State in mineral agreements, the company had not yet been established at 30 th June 2023. Moreover, the Mining Regulations of 2022 did not give guidance on the timelines and operationalisation of the Mining Company.
A Cabinet Memorandum has been drafted to seek Cabinet approval of the nominated members of an inter-ministerial committee, and to direct the MOFPED to provide initial funds to operationalize the company, which is expected to be presented to Cabinet secretariat in January 2024. MEMD commits to expedite the processes of operationalizing the Uganda National Mining Company
Delays in incorporation of the Company may impact the management of Uganda's strategic commercial interests in the minerals sub-sector.
I advised the Accounting Officer to establish the company and ensure that it is funded to implement its mandate as required by the Act.
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3.8.1. Labour Externalization Inadequacies
Labour externalization is a process whereby government undertakes to regulate the export of labour to foreign countries. This role is under the mandate of the Ministry of Gender, Labour and Social Development (MoGLSD). This activity involves the signing of Bi-lateral Migrant Agreements (BLMA) with destination countries. I noted that the country has only 3 BLMAs with destination countries namely; Saudi Arabia, the Hashemite Kingdom of Jordan and the United Arab Emirates. However, a review of the ministry records indicated that the country was exporting labour to more than 3 countries, such as; Kuwait, Oman, Qatar, Turkey, Afghanistan, Iraq and Somalia, among others.
I noted that the Ministry had no mechanism in place to monitor the implementation of the BLMAs. Furthermore, pre-externalization checks on the working conditions, safety and health perspectives of the importing labour organizations had not been undertaken. I observed that 246 female migrant workers returned between June and December 2019 without completing their contract period of two years due to human abuse related challenges, according to the Uganda Association of External Recruitment Agencies reception Centre report on Returnee Migrant workers.
Furthermore, 548 external labour cases were registered, out of which, 48 (9%) cases remained unresolved at year end.
Accordingly, the gender equality, labour and human rights of over 103,935 Ugandan workers who have migrated to various countries to provide labour, from July 2016 to June 2021, may not be guaranteed without duly signed BLMAs.
I advised the Accounting Officer to expedite the finalization of bilateral migrant agreements with all the destination countries as this would provide clear international protocols for protection of migrant workers. In addition, the Ministry should liaise with Ugandan Missions in the destination countries and register all the Ugandan migrants for ease of follow up.
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Overall Conclusion
The management of accommodation for police officers in Uganda reflects a continuous progress in addressing key challenges to achieving their desired goals. The report reveals that all the 12 key recommendations (100%) were partially implemented.
While the UPF has demonstrated a commitment to improving housing conditions through ongoing construction and renovation projects, significant gaps remain. Addressing the funding challenges and enhancing management practices are crucial in ensuring all entitled officers access safe and adequate housing.
Continued investment and strategic planning are essential to meeting the growing demands of the force and improving the overall welfare for police personnel in the country.
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3.1 Overall Performance of Government PFM system Processes
The budget cycle/process aims to ensure that resources are allocated to meet national socio-economic priorities and to improve the quality and effectiveness of spending within sustainable fiscal limits.
On the basis of the methodology and assessment criteria used, the average overall PFM Government performance based on the selected entities during the financial year 2022/23 was 3.0 which is fairly satisfactory performance. The overall performance is an average of all the key processes assessed.
The performance score is above the risk line area of 2 but below the performance target grade of 4. The overall Government performance of the PFM key processes is presented in the figure 2 below;
Figure 2: Showing Government performance along each PFM process for the FY 2022/2023. Figure 2 Showing Government performance along each PFM process for the FY 2022/2023
Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023
From figure above, it can be observed that Budget Approval had the highest score of 3.2, indicating a relatively effective functioning PFM process across the sampled Government institutions. In addition, Accounting, Reporting, and Oversight performance was at 3.1, indicating a strong framework for financial transparency and accountability by Government of Uganda. However, the PFM system assessment indicated major weaknesses in Budget preparation; Macroeconomic Policy, Fiscal
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Policy and Strategic Budgeting; as well as Financial Management and Service Delivery, with scores of 2.8, 2.9 and 2.8 respectively.
The factors explaining the performance of these processes are presented as follows:
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KEY RECOMMENDATIONS
The Accounting officer of the Uganda National Bureau of Standards should;
a) Ensure that the legal department prioritizes the development of comprehensive, costed work plans for each year, outlining specific activities, targets, and resource requirements.
b) Plan strategically, and streamline recruitment to efficiently fill missing staff positions in the departments with staffing shortages
c) Set annual targets for standards development in line with its strategic plan. In cases where budget cuts have been implemented, it is necessary to review and revise work plans to ensure a clear basis for measuring performance
d) Refine sensitization strategies, set clear objectives, and extend campaign coverage to all stakeholders per the strategic plan and review work plans when faced with budget revisions
e) Develop a structured and comprehensive calibration schedule that encompasses regular assessments of equipment requirements, designated budget allocations specifically intended for procuring calibration standards, and an efficient process for timely calibration, both domestically and internationally.
f) Align certification department work plans with strategic objectives, set uniform system certification targets for regional expansion, and create implementation plans for realistic and beneficial certification achievements.
g) Prioritize automating and digitizing certification processes to reduce reliance on manual systems that have caused delays.
h) Undertake a thorough assessment to identify all essential equipment required for testing various product categories prioritizing equipment based on risk factors, consumer needs, and industry demands and accordingly plan for the procurement of this equipment over the short and medium term.
i) Implement a comprehensive market surveillance database system to prioritize inspections, utilize ferries for island community inspections, and enhance enforcement measures against retailers selling products from unlicensed manufacturers.
j) Develop detailed procedural manuals for surveillance tools and allocate resources for comprehensive training programs to address skill gaps in the market surveillance department
k) Implement structured work plans with allocated resources for the legal unit to improve case resolution times. Deploy maintenance staff and allocate resources for warehousing upkeep. Develop a plan for modern, permanent storage facilities for impounded goods.
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c) Continued build up of Government tax arrears; UGX.212.747Bn
Article 17 of the 1995 Constitution of the Republic of Uganda (as amended) provides that it is the duty of every Citizen to pay taxes. Article 152(1) provides that no tax shall be imposed except under the authority of an Act of Parliament. The same Article provides that where a law enacted under the provision of the Article empowers any person to waive or vary a tax imposed by that law, that person or authority shall report to parliament periodically on the exercise of those powers as is provided for by the law.
The tax procedures Code Act (as amended in 2019) provides that the Minister shall pay taxes due and payable by the Government arising from any commitment made by the
Government to pay taxes on behalf of a person, or owing from the Government through the acquisition of goods and services. In addition, Section 40A (2) of the same Act provides that all unpaid taxes by Government as at 30 th June 2019 are written off. The Minister was tasked with gazetting the list of all taxes waived under the provision of Section 40A(2).
In compliance with the provision of the Tax procedure Code Act, the Minister issued a list of beneficiaries of the said tax waivers totalling UGX.809.734Bn. This was gazetted in the Uganda Gazette of 13 th March 2020. The write-off in question affected the tax heads and in amounts as summarised in table 4below;
Table 4: Tax arrears
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4.3.6. A Value for Money Audit Report on the Regulation and Promotion of Safe and Reliable Public Road Transport System by The Ministry of Works and Transport
Develop mechanisms to capture licensed and unlicensed PSVs in Uganda with all of their attributes, process the data, and use it to generate route charts, stages, and timetables.
Develop and distribute monthly updated lists of licensed PSVs to enforcement agencies including urban authorities and Uganda Police. MoWT could explore the use of Mobile App to share data with the various Agencies
Raise public awareness of the annual PSV requirement.
In the short run liaise with the Uganda Police Inspector of Vehicles staff to conduct PSV inspections where it lacks capacity.
Expedite discussions and negotiations with SGS to bridge the quality gaps in inspections of PSVs across the country.
Undertake a baseline to obtain data and records of all existing driving schools and confirm they have operating licenses, and work with law enforcement to close and prosecute violators.
Ensure that all driving schools have approved learner training curricula and continuously review it to ensure its continued relevance.
Develop an information management system to record data on all learners who have completed training and are due for examinations to help monitor and supervise IoV centres.
Collaborate with enforcement agencies and develop a thorough vetting process and ensure that all PSV drivers are vetted before being licensed to operate a passenger service vehicle.
Collaborate with Uganda Medical Council, Uganda Police, and others to verify all drivers' license application documents.
Develop internal controls in the UDLS system to verify the validity of all submitted documentation before issuance of driver's license.
Appropriately plan and prioritize actions in road safety advocacy and awareness for different players in the Public Service Transport sub-sector so that the sector is better regulated.
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d) Lack of a policy on confiscated equipment
Regulation 112(1&2) of the Uganda Communications Commission (Licensing) Regulations, 2019 stipulates that the Commission may upon an investigation, confiscate from a licensed operator or agent of an operator or any person any apparatus which is possessed, installed, connected or operated unlawfully. The owner of any apparatus confiscated by the Commission may appeal to the Uganda Communications Tribunal against the confiscation within 30 days.
On several occasions, the Commission has confiscated equipment from operators however, there are no laid down procedures on how this equipment should be stored, returned to the operators, or even destroyed and who is responsible for the costs thereof. This is attributed to the failure of the Accounting Officer to come up with the procedures, for the Board's approval, on how the confiscated equipment should be managed.
The lack of a policy may lead to misuse of the confiscated equipment and may deepen disputes and cause financial losses to Government.
The Accounting Officer explained that the development of the policy on the management of the confiscated equipment was ongoing. The Policy was currently at the draft stage and management expects full approvals and policy to be in place by March 2023
I advised the Accounting Officer to expedite the development of a policy on the management of the confiscated equipment to mitigate associated the risks.
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3.2 Implementation of Uganda_Intergovernmental Fiscal Iransfers_ (UGiFI) Program
The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery .
As such; GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery .
Namayingo District budgeted and received UGX.3,096,100,760 (100%) to the implement the programme. The following activities were undertaken;
, Activity = Construction of Buhemba seed school. , Planned quantity = 1. , Actual quantity = . 2, Activity = Construction of 2 staff houses at Bukana HCIII. 2, Planned quantity = 2. 2, Actual quantity = 2. 3, Activity = Supply of medical equipment to Bugana and Syanyonja HCIII. 3, Planned quantity = Assorted. 3, Actual quantity = Assorted
'
1
I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws regulations and Guidelines and observed the following;
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3.5.4 Revenue policy and Cash Management
The assessment results for the Revenue Policy and Cash Management Sub-processes indicated an overall average score of 3.0 and 3.2 respectively.
The notable good practices included:
i) The Ministry of Finance Planning and Economic Development ensures adequate oversight over the revenue authority. The minister is responsible for appointment of the URA Board, receiving of reports from the Board. The Ministry prepares policies and conducts reviews under BMAU. The Minister regulates the issuance of tax exemptions and waivers.
ii) I observed in the assessed entities the existence of effective cash management, disaster recovery procedures and a comprehensive financial reporting system covering all transactions, including contingent liabilities, commitments, and non-tax revenue, among others. This is because the entities follow the specific normal accountability systems as prescribed in the PFMA, 2015.
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iii) I reviewed the revenue policy and noted that Uganda Revenue Authority had an excellent performance at supporting, and contributing to Tax Policy Development processes and taking mitigation measures with regard to compliance risks within the tax policy. URA also has a fairly adequate oversight mechanism over its operations. I further reviewed the Financial Statements of URA and observed that the Net Revenue collected for the fiscal year 2022/2023 was UGX.25,209.05billion against a target of UGX.25,151.57billion, resulting in a performance of 100.2%.
iv) The Government has put in place a contingency fund to address emergency expenditure and ensuring cash availability in times of heightened demand, especially during disaster periods. The Minister is also mandated to adjust the budget and expenditure lines to address any heightened demands for cash.
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a) Delayed revision of the Financing Agreement for the Exim Bank loan for Upgrading and Expansion of the Entebbe International Airport (EIA) Phase I Project
Because UCAA was not prepared to meet the terms and conditions of the loan agreement, several meetings were held with the MoFPED and the MoWT and a reso lution was made to have a Ugandan team headed by Uganda's Ambassador to China, to engage Exim bank for a renegotiation of the loan terms and conditions. At the time, the Exim Bank had halted payments to the Contractor.
The Accounting officer explained that as per the Attorney Generals guidance dated 5th November 2021, in his opinion none of the clauses in the agreement require amendment.
I advised the Accounting Officer to engage the relevant authorities on the clarity of the consequences of non-compliance with the terms and conditions that directly affect UCAA's operations, and on the possibility of transferring the loan liability from UCAA's books to MoFPED.
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Summary of Key Findings
i) The laws and regulations are generally up to date to curb IFFs in revenue mobilization in the extractive industry. However, Uganda should continue to refine and strengthen its legal framework and ensure strict implementation of the laws to strengthen the fight against IFFs and promote sustainable revenue mobilization from the extractive industry for National development.
ii) The MEMD, URA and FIA, play a collaborative role in the prevention and detection of illicit financial flows in Uganda. This therefore requires an interinstitutional working arrangement to aid in the prevention and detection of illicit financial flows in the extractive industry in the country.
iii) The laws enacted considered various aspects such as transfer pricing regulations, control of illicit financial flows, anti-money laundering provisions, cross-border monitoring, and strong mechanisms, which are collectively vital in the detection, prevention, and deterrence of IFFs in the extractive industry in Uganda. The implementation of the instituted mechanisms should be carried out collaboratively and bring on board other relevant agencies to enable Uganda to comply with the International Conference on the Great Lakes Region (ICGLR) Mineral Certification Scheme and prevent potential revenue losses.
iv) Whereas Uganda has instituted multiple mechanisms, such as the enactment of relevant laws, regulations and undertaken national risk assessment on anti-
money laundering and financing of terrorism, it was observed that various mechanisms, such as operationalization of the Uganda National Mining Company (UNMC), development of a model agreement for future agreements, non-tax assessment of certain minerals and certification of the 3TG (Tin, Tantalum, Tungsten and Gold) designated minerals products had not been fully implemented.
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7.6. Prevention and Response to Incidents of Fire by Uganda Police Force.
DFPERS did not undertake post incident investigations to ascertain the cause, extent of damage or loss from the fires and lessons for prevention of re-occurrence of similar incidents on the 3,179 incidents of fire reported during the past three years due to lack of equipment and trained investigators and coordination with other government investigative bodies. This has resulted into non-conclusion of investigations hence continued public dissatisfaction on the way Uganda Police Force handles fire investigations.
In addition to fire prevention, DFPERS responds to fire outbreaks to minimize the impact of fire on people' s lives and property. The Directorate faced challenges in responding to fire outbreaks due to limited number of fire stations, inadequate staff, lack of enough equipment and non-automation of operations to respond to fires as indicated below;
DFPERS is currently operating forty-five (45) fire stations in thirty-eight (38) districts to respond to cases of fire outbreaks across the country which is only 27% coverage of the total number of districts in the country due to the high cost of opening and operatin g fire stations. This has resulted into DFPERS' ineffectiveness in responding to incidents of fire across the country.
DFPERS currently has 599 fire staff against an approved establishment of 1,081 staff representing staffing levels of 55% implying that the current fireman to population ratio in Uganda is 1:75,000 compared to the recommended international ratio of 1:2,000. The existing staff were also not well trained and lacked adequate accommodation.
The equipment at the fire stations were inadequate in terms of quantity and functionality (not well maintained) to support effective response in the event of fire incidents. DFPERS had only 78 out of 232 equipment required to handle fire incidents representing 34% level of required equipment capacity. In addition, it was noted that firemen lacked adequate PPEs for use during fire response.
The fire stations inspected were not automated and information was recorded in manual books there were also no computers and communication systems which affected the efficiency and coherence of DFPERS response in the event of fire outbreak.
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(vi) Health
Government has registered improvement in the health sector with declined infant mottality rate to 43 per 1000 in 2016 from 54 per 1000 live births in 2011, HIV prevalence rate also declined to 6% down from 7.3% in 2011. The construction; expansion; tehabilitation and equipping of National Referral Hospital is expected to be completed in 2018 together with the 320 bed specialized Maternal and neonatal Health care Unit. The Cancer Institute and Uganda Heart Institute was expended and equipped with advanced treatment management equipment to facilitate improved health care Mulago
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3.11.2The Uganda Women Entrepreneurship Fund (UWEP)
Uganda Women Entrepreneurship Program (UWEP) commenced in the Financial Year 2015/16, and it was designed to address the challenges women face in undertaking economically viable enterprises. Women are faced with challenges of; limited access to affordable credit, limited technical knowledge and skills for business development, limited access to markets, and limited information regarding business opportunities.
As of 30 th June 2020, the total cumulative programme budget was UGX.149.3bn of which UGX.107.0bn (71.7%) had been released. Of the released amount, UGX.66.7bn (62.3%) was disbursed. Over the years, the Program performance can be summarized in the table below;
Table 28: Showing programme performance over the years
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4.3 Special Audits
I am mandated under Article 163(3) of the Constitution of the Republic of Uganda, 1995 and Section 21 of the National Audit Act Cap 170, to undertake Special Audits. During the audit year, I also undertook other special audits, which were all concluded and the summaries are available in the Auditor General's Report for each of the individual entities. Below is a summary of the executed Special Audits;
Table 75: Special Audits conducted
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3.10 Implementation of the Northern Uganda Social Action Fund III by Local Governments
Northern Uganda Social Action Fund (NUSAF) 3 is a World Bank funded project, implemented in 55 districts aimed at leveraging on the achievements of NUSAF 1 and 2 to ensure the inclusion of the poor and vulnerable populations of the Northern part of the country in the country's development process.
I sampled 27 (49%) districts that benefited from the project to ascertain funding, number of groups funded and status of implementation of sub-groups, and made the following observations:
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