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ii Acquisition of motor vehicles
, 1 = The Accounting Office explained that the need was occasioned by increased interceptions of Ugandan export products specifically in the European Union market. This required increased mobility of Agricultural Inspectors to ensure the requisite phytosanitary standards are met.. , 2 = . , 3 = . iv., 1 = Compliance with the vehicle standardization guidelines of Government Public Service Circular Standing Instruction No. 1 of 1999 and the Establishment Notice No 1 of 2003 about standardization of vehicles for officers and Projects set fuel capacity limits and. iv., 2 = I advised Accounting to compliance vehicle standardization. iv., 3 = the Officer ensure with. , 1 = specifications of the type of vehicles to be purchased for Ministers, other entitled officers and Projects. The Ministry complied with standardisation guidelines on 36 out of the 45 procured vehicles . This may result into unnecessary increase in fuel and maintenance costs due to the operation of a fleet with excessive engine capacity .. , 2 = policy .. , 3 = . 5.2 1, 1 = Motor vehicle_recording Maintenance of Motor Vehicle Records Section 34 (2) of the Public Finance Management Act, 2015 requires. 5.2 1, 2 = . 5.2 1, 3 = the. , 1 = an & (i) of the Treasury Instructions, 2017 requires recording of the estimated useful life of the asset; physical location of the asset and condition of the asset which should assist the time and. , 2 = Accounting to maintenance proper records and that the IFMS asset. , 3 = advised Officer enforce of vehicle ensure. , 1 = Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Furthermore, Paragraph 16.6.1(f), (g) in determining of replacement depreciation cost of an asset. 10.13.4 of the Tis, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerised Financial Management Information System (GFMIS) .. , 2 = module updated to accurate of fixed assets in the financial to achieve desired safety. , 3 = is
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Government performance along each PFM process for the FY 2022/2023
vii) MoFPED submitted a comprehensive and complete budget proposal to parliament by 31 st March, 2022 for the FY 2022/23 as required by the PFMA for approval. The budget was submitted to parliament, debated and approved on 20 th May 2022.
viii)Parliament has technical staff attached to the Sectoral committees of Parliament, who support the committees to ably scrutinize debate and amend the budget. The staff comprise of research assistants who are qualified Accountants, lawyers, Statisticians, Economists, Social scientists, financial analysts among others.
ix) Parliamentary meetings and debates are open to the public. In addition, the debates on the budget are open to the mass media and are broadcast on various Televisions and Radios as well as published in the print media (newspapers and other publications).
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 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 (IPSASs).
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4.12 Baseline Value for Money audit of the Uganda Inter Governmental Fiscal Transfer Programme
The Government is implementing the Inter-Governmental Fiscal Transfer Programme whose objective is to restore the adequacy and enhance equity of the fiscal transfers to Local Governments relating to health and education services running for five years from financial year 2017/18 to 2021/22 across all Local Governments (121 District Local Governments and 41 Municipal Councils).
I was required to undertake a value for money audit in the first year (2017/18) expenditures (as a baseline) and second study for the F/Y 2020/21 expenditures (end term) in health and education sectors in the participating Local Governments with the objective of assessing the economy, efficiency and effectiveness with which Local Governments have utilized their investments in the delivery of infrastructure and services in the education and health sectors during the Financial Year (FY) 2017/18.
A total of 30 Local Governments (LGs) i.e. 22 Districts and 8 Municipalities were selected for the assessment and assessed along three thematic areas comprising of utilisation of funds, delivery of infrastructure and delivery of services and the following key findings were noted:
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Key findings
a) It was noted that the 2015 audit had made an impact on Implementation of National Content in the Oil and Gas Sector, and the Petroleum Authority of Uganda (PAU) had made strides in addressing the major audit issues.
b) It was established that out of the 34 key audit recommendations made in the Auditor General's report of 2015, 10 (29%) were fully implemented, 17 (50%) were partially implemented and 7 (21%) were not implemented.
Specifically, the audit team noted that since the last audit, MEMD and PAU had registered the following achievements in the area of national content promotion;
a) Approval of the National Content Policy in 2018 by Cabinet.
b) Issuance of The Petroleum (Exploration, Production and Development) (National Content) Regulations, 2016, with National content provisions and targets in procurement, employment and training of/ from Ugandans.
c) National Supplier Database (NSD) and National Oil and Gas Talent Register (NOGTR) developed and open for self-registration by interested individuals/ companies.
d) Sector-specific capacity needs analysis undertaken and a Workforce Skills Development Strategy and Plan put in place in 2015.
e) Agriculture Development Program designed in 2019 to identify the capacity, gaps and interventions required to enable Ugandan suppliers meet/ supply the food requirements of the sector.
f) Supplier development engagements undertaken by the IOCs and individuals.
g) Nationalization plan template issued by PAU for use by the IOCs.
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h) Some Ugandan institutions have been accredited as centres for international certifications relevant to the oil and gas sector.
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6.2 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.
Amuru District budgeted and received UGX 1,419,489,109, to implement the programme. The following activities were undertaken;
1, Activity = Upgrade of Otwee HCIII. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Activity = Construction of Amuru TC seed secondary school. 2, Planned quantity = 1. 2, Actual quantity = 1. 3, Activity = Construction of Amuru seed school. 3, Planned quantity = 1. 3, 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;
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2.1.14Licensing of Gaming and Betting houses
The Lotteries and Gaming Act provides for the establishment of the National Lotteries and Gaming Regulatory Board. It also provides for licensing and regulation of lotteries, gaming and betting; to provide for taxation of casinos, gaming and betting activities. The Act further provides that a person shall not establish or operate a casino or provide a gaming or betting machine without a license issued under this Act. Section 4 of the Act mandates the Board to license and regulate the management and operation of lotteries, gaming, betting and casinos in Uganda.
Audit noted that the LGRB issues licenses to operators for a period of 12 months. In a letter dated 14 th May 2019, the Minister of Finance Planning and economic development directed the board to stop licensing of the gaming until further guidance was given by Cabinet. Audit observed that by the time of the audit, there was no guidance on whether licenses should be given by the board for the year 2020. I noted that a budgetary allocation of UGX.9.570bn was made for the Board in the 2019/2020 budget in spite of uncertainty in their continuation.
It is, however, important to note that the decision of Cabinet may restrict the mandate of the board created by a statute of parliament and expose the Government to legal action from different operators who invested in the gaming industry. Management explained that the Hon. Minister of Finance in a letter dated 30 th October 2019 authorized the Lotteries and Gaming Regulatory Board to renew licenses for the existing operators who are compliant with the current law, pending further guidance from Cabinet.
Government should expedite providing the further guidance required in this regard, as indicated in the letter from the Minister.
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2) Vandalism on Transmission Lines
The assessment of Uganda's electricity transmission network reveals a critical vulnerability to vandalism, causing widespread disruptions and incurring substantial costs. Notably, the Owen Falls-Lugogo 132 Kv Line suffered extensive vandalism, leading to the collapse of several towers, with estimated restoration costs exceeding UGX 8.4 billion. Ongoing projects, such as Karuma-Kawanda and Bujagali-Tororo, face delays and vandalism due to land use conflicts.
Despite efforts, including legal actions and security interventions, significant deficiencies persist in CCTV coverage, notably at the Tororo pole plant, and operational lapses in outsourced security services, hindering timely detection and investigation of security incidents and posing substantial risks to infrastructure protection.
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a) Establishment and Operationalisation of Service Uganda Centres in the Public Service
Government planned to implement Service Uganda Centres (SUCs) effective FY.2019/2020. These are one-stop centres designed as priority interventions for transforming the public service. From FY.2020/2021, government planned to spend approximately UGX.50Bn to construct 19 zonal Service Uganda Centres (SUCs) with their attendant operational and technical support infrastructure in the following areas: Kampala, Iganga, Mbale, Adjumani, Fort Portal, Jinja, Gulu, Mbarara, Soroti, Masaka, Hoima, Arua, Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the implementation of this intervention and observed the following issues;
Only one (1) regional/ zonal SUC was launched and operationalised in Hoima District Local Government on 28 th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.
13 SUCs could not be established due to contestations on the Posta Uganda land on which they were supposed to have been setup. In addition, the existing facilities on these pieces of land were old and required renovation and refurbishment before they could be utilized. Failure to secure titled land has delayed the implementation of this intervention.
I inspected Hoima SUC where government had injected UGX.0.70Bn and observed that only eight (8) out of 14 MDAs that had promised to provide staff to set up the center had honoured their commitment, only four (4) MDAs had signed MoUs with the MOPS to collaborate on delivering their unique services at the SUC. The center had also not completed the construction of the generator house, therefore the heavy-duty generator procured at a cost of UGX.88.7million had not put to use.
Delayed operationalisation of the centres delays the achievement of the objectives of the intervention
I advised the Accounting Officer to engage MoFPED for sufficient resources for the construction of the remaining centres.
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6.5.3 Management of Service Territories by REA
Rural Electrification Agency (REA) contracted out the management of 13 Electricity Service Territories. Five (5) of the territories are contracted out to Service Providers (SPs) under asset operating lease agreements with an obligation to make lease rental payments. The remaining eight (8) are managed by Uganda Electricity Distribution Company (UEDCL) under short term management and operations agreements.
A review of the territorial service master plans and performance of Service providers revealed the following:
i. Although the Service Providers indicated positive Net Present Values (NPVs) of the projects and the positive profits before tax, the level of their indebtedness to UECTCL continued to increase, from UGX.2,746,983,687 in 2017 to UGX.4,155,670,892 in 2018.
ii. I noted that the SPs received connection materials under a revolving fund program in 2015, to-date only UGX.1,398,729,162 out of the UGX.3,203,825,358 remitted by the SPs had been refunded leaving an outstanding balance of UGX.1,805,096,196 owed to REA. Furthermore, SPs failed to account for USD 600,000 and UGX.184,901,680 worth of connection materials that they were provided.
iii. I further noted that since the commencement of the implementation of the new free Electricity Connections Policy (ECP), 203,900 connections had been made as at 30 th June, 2019. Of these, 94.3% were made by UMEME and UEDCL. The SPs accounted for only 5.7%.
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iv. I also noted that the SPs have consistently failed to pay the lease rental fees due to REA and as of 30 th June, 2019 UGX.165,488,923 was outstanding.
There is a significant challenge on the sustainability of the service territory contracts and the ability of REA to deliver the rural electrification objectives of Government. Government needs to conduct a comprehensive review of the service territory model for improvement.
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4.4 IMPLEMENTATION OF UGIFT
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.
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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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3.4.1 Non-Adherence by MoFPED to Parliamentary Budget recommendations
Article 155 (41) of the Constitution of the Republic of Uganda, Section 12 and Section 13(4) of the Public Finance Management Act 2015(as amended); and Rule 148(2), 149(21 and 149(3) of the Rules of Procedure of Parliament, mandate the Budget Committee to among others examine, discuss and review policies, programmes and the annual budget estimates; and where necessary, make appropriate recommendations to Parliament.
I observed from a review of the budget committee report for F/Y 2022/2023 that some of the recommendations made by Parliament during in-year budget reviews were not adhered to or complied with by MoFPED as some activities/ projects which were rejected by Parliament were funded and/or implemented by MoFPED without justification and authorization.
For instance, Parliament recommended that approval of UGX 86.4 billion GoU contribution to Munyonyo Commonwealth Resort and UGX 46.2Bn earmarked for payment of commitment fees for low-performing loans/projects should be withheld or halted, however, it was established that the said activities were funded by MoFPED in disregard to the Parliamentary recommendations. In addition, Parliament rejected the continued funding for the construction of Lubowa Super Specialized Hospital for lack of substantial progress and for denying Parliamentary oversight committees opportunity to carry out inspections of the hospital site however, MoFPED has continued funding the activity in contravention of the Parliamentary recommendation.
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4.3.4 Engineering Audit on Selected Urban Infrastructure Projects Implemented by the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF) Participating Municipal Councils and Cities
Government of Uganda (GoU) represented by Ministry of Lands, Housing and Urban Development (MLHUD) secured an additional financing facility of USD 360 million from the International Development Association (IDA/World Bank) to finance Uganda Support to Municipal Infrastructure Development-Additional Financing (USMID-AF) Program.
The 22 Municipal Councils and Cities participating in the program include; Arua, Gulu, Kitgum, Lira, Apac, Soroti, Moroto, Mbale, Tororo, Busia, Kamuli, Jinja, Lugazi, Entebbe, Hoima, Mubende, Fort Portal, Kasese, Mbarara, Ntungamo, Kabale and Masaka
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4.2 Review of Financial Performance of Public Corporations and State Enterprises
The Government of Uganda (GoU) owns shares in a number of Public Corporations and State Enterprises. These enterprises, which are independently managed, are supposed to operate efficiently, make profits and pay dividends to Government. Their financial performance is therefore of interest to Government.
As noted in my previous reports, the Government Consolidated Summary Statement of financial performance of public corporations and State enterprises only reports on; government shareholding, total income, total expenditure, dividends declared, retained earnings, and net worth of entities. However, key performance assessment parameters, such as; profitability, return on assets, liquidity assessment, and debt analysis are not reported on. As a result, I computed these ratios using audited financial statements for further analysis of performance of Public Corporations and State Enterprises.
I assessed a total of 22 entities out of the 50 Public Corporations and State Enterprises. From the financial performance analysis undertaken, I noted the following;
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(iii) Works and Transport
the year 2021, Government through the Uganda National Roads Authority (UNRA) continued upgrading 21 road development projects (new construction and upgrading from to bituminous standards) covering total distance 1,738 km. This is in addition to 152 km of the road network that were substantially completed thus incteasing the total national roads paved stock to 5,522 km the year under review; govetnment also undertook a number of road maintenance interventions to the road network open through the yeat despite the and season that resulted in a number of emergency interventions. A total of 935 km of unpaved roads, 5,472 km of and 10 km of bridges were kept in a fair to conditons. Several emergency incidents including emergency maintenance of Lwera, Masaka road as well as roads in Kasese affected by floods were responded to in a timnely manner. During Paved Paved During heavy long rainy keep gravel good paved
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4.8 Value for Money Audit on the impact of Uganda Reproductive Health Voucher Project implemented by the Ministry of Health
Swedish International Development Agency (SIDA) through the Global Partnership on Output Based Aid extended a grant of USD.13.3 million to the Government of Uganda to deliver the Uganda Reproductive Health Voucher Project (URHVP) with its focus on poor rural women in Uganda who face challenges with accessing safe delivery services.
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The project was initially expected to support 132,400 (revised to 156,400) pregnant women to deliver under skilled attendance through a subsidized voucher scheme offering a package of safe delivery services consisting of: four antenatal visits, safe delivery, one postnatal visit, treatment and management of selected pregnancy-related medical conditions and complications (including caesarean sections), and emergency transport.
Challenges were identified at the midterm and throughout the lifetime of the project. I undertook a study with the main objective of assessing the impact of using a health voucher by beneficiaries on the survival of their babies during pregnancy and at birth and observed the following;
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Introduction
The Ministry of Local Government (MoLG) in Uganda manages key programs, including PRELNOR, MATIP, AGRI-LED, and TREP, aimed at improving local governance and economic growth. As part of a tax reform strategy initiated in the fiscal year 2015/2016, the government sought to boost domestic revenue by introducing automated systems for tax collection and business registration. The Local Government Revenue Collection and Management System (LGRMIS), known as E-LOGREV, was established to streamline
taxpayer registration, assessments, e-payments, reconciliations, enforcement, reporting, and integration with other government systems.
E-LOGREV serves as a web-based platform enabling clients to submit applications, monitor application statuses, conduct self-assessments, register and track payments, print payment advice forms, and access acknowledgements and notices. This system enhances transparency and efficiency in local revenue management.
To ensure the effectiveness of E-LOGREV, evaluating its integrity, consistency, and availability is crucial, focusing on General, Application, and Database controls. I found it imperative to audit the Electronic Local Government Revenue Management System (ELOGREV). I conducted a thorough review of the System Development Lifecycle (SDLC) to ensure best practices in planning, design, implementation, and maintenance were followed. The audit covered six financial years, from 2019/20 to 2023/2024.
Below is a summary of my key findings of the audit.
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1.4 Legal and Regulatory Arrangements for PFM in Uganda
Table 1: Showing some of the legal and regulatory arrangements for the PFM in Uganda
1995 Constitution (as amended) The GoU constitution is the supreme law in Uganda from which all the other laws are derived. Chapter 9 of the Constitution Covers Finance. The articles of Chapter 9 provide for, among others, imposition of, Description = . Public Finance Management Act 2015 (as amended) The Public Finance Management Act (PFMA) 2015 is derived from the Constitution and provides for the control and management of public funds and resources. It gives MoFPED powers to strengthen fiscal transparency and accountability. PFMA establishes - The principles and procedures for a sound fiscal policy and macroeconomic management;, Description =
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Appendix II: Showing The Key Assessment Questions That Facilitate Collection of Both Qualitative and Quantitative Data
addressed in the next five years to. ·, 1 = To understand whether spending priorities are aligned to the strategic plan. The MDA's staff establishment and approved structure as of April 2023 · ·, 1 = To establish if the structure is filled as approved to support MDA's activities.. , 1 = To establish with the existing staff structure matches the MDA payroll. ·, 1 = To find out if there is efficient and lawful use of temporary employees in terms of their role, remuneration and number. The National SDG Framework ·, 1 = To ascertain if the core sectoral SDGs reflected in the budget proposal are in line with the National SDG Framework. ·, 1 = To ascertain the national commitment in funding of SDGs. URA mid-term monitoring review report FY 2022/2023 ·, 1 = To establish whether budgets are utilized effectively, economically and efficiently towards achieving the domesticated SDG targets and. ·, 1 = To establish whether the URA regularly monitors and reviews its performance against the predetermined service delivery objectives and the budget, and does it have a sufficient performance level.. URA progress report FY 2022/23 and Road Map for implementation of SDGs in Uganda 2021/2022- 2024/2025 · ·, 1 = To establish whether the URA regularly monitors and reviews its performance against SDG targets, and is there a sufficient performance level.. , 1 = To establish whether the URA regularly monitors and reviews its performance against the predetermined service delivery objectives and the budget, and does it have a sufficient performance level.
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Appendix IV: Showing Key Informants/ Interviews Conducted and Purpose
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Recommendations
I advised the Uganda Revenue Authority to;
Fast-track the delivery by ensuring that the telecom companies submit the required data sets to expedite the process.
Institute robust monitoring of the consultancy to ensure expeditious delivery of the contract.
Enhance the contract provisions to ensure data protection provisions are adhered to.
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Audit Obiective
"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"
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a) Optical Fibre Investment by UETCL
I noted that Government of Uganda has invested heavily in the extension of optical fibre network across different parts of the country under the NBI/EGI project using funds from external borrowing (Approximately USD.106M) for Phases I, II and III and (USD.85M) on phase IV. I further noted that UETCL (another Government agency) had also invested heavily in the ICT infrastructure.
A review of the harmonization map of the optical fibre network in the country revealed that NITA and UETCL were building identical infrastructure on the same routes, such as in Kampala, Malaba, Mbarara, Kasese, Tororo and Karuma. Whereas the two companies are serving different mandates for the use of the infrastructure, there was a need for the two Government agencies to cooperate to avoid duplication of the infrastructure, double funding for the same actives and further increasing the debt burden of the Country. I noted that UETCL has since secured a license from UCC to allow them to sell data services.
Multiple Government agencies investing in the OFC network will lead to underutilization, increased borrowing by the agencies to fund the infrastructure, increase in maintenance costs borne by the Government of the network.
The above duplications within the ICT sector, especially amongst MDAs, would have been avoided if a deliberate policy to have telecommunication players share infrastructure or sublet from the existing NBI/EGI network was implemented. This would not only raise additional revenue but also lower costs to users.
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1.2 Motivation
In 1948, The United Nations General Assembly adopted and proclaimed a resolution called "Universal Declaration of Human Rights' Article 26 of the Universal Declaration of Human Rights (UDHR) recognizes the right to education. It states that everyone has the right to education hence the right to all individuals, although children are considered as the main beneficiariess . applies
LUwezo
VFM Report on the Universal Primary Education; ZUU1 by OAG
Furthermore, Articles 13 and 14 of the International Covenant on Economic; Social and Cultural Rights (ICESCR) recognizes the right to education. According to the ICESCR, the right to education includes the right to and compulsory primary education for all6 . free,
In the Sustainable Development Goals (SDGs) framework; education is addressed under Goal 4, whose objective is to ensure equitable and to promote lifelong learning opportunities for all and Uganda has subscribed to achieving all seven targets under this SDG by 20307
Article 30 of the Constitution of the Republic of Uganda, 1995 as amended requires all persons to have a right to education. In addition to article article 34 (2) refers to the rights of children and states, 'A responsibility of the state and the parents of the child: . 30,
of the Constitution of Uganda) upholds the principle of non-discrimination, equality in the enjoyment of human rights still eludes many. Disabled children often nurture the same aspirations as non-disabled children; and their disability status should not result into a differentiated form of from that of the nondisabled persons. It has been reported that the implementation of the UPE programme in its present form paints an unfavorable picture of education for children with disabilities in Uganda. Yet, the value of education in a person's life needs no emphasis. Regardless of whether the potential beneficiary is disabled or not, education carries the same value and importance? . living
Uganda's Vision 2040 also recognizes the provision of universal primary as a human right and emphasizes the objective of improving girls' completion
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LIST OE IABLES
Table 1: Activities of Department of Basic Education, 1 = 5. Table 2: Funding for UPE management, 1 = . Table 3: Total number of schools in Uganda by region, 1 = . Table 4: Sampled Schools, 1 = . Table 5: Roles and Responsibilities of Players Key, 1 = 9. Table 6: Topics merged; brought forward, condensed or deleted, 1 = 20. Table 7: Primary Six syllabus coverage, 1 = 24. Table 8: Primary Four coverage, 1 = 24. Table 9 showing: Average and regional teacher to pupil ratios, 1 = 25. Table 10: Showing Teacher Shortages in SNE Schools, 1 = 26. Table 11: Classroom to pupil ratios, 1 = 29. Table 12: Schools with worst Classroom to pupil ratios, 1 = 29. Table 13: Desk to pupil ratios, 1 = 31. Table 14: Latrine to pupil ratios, 1 = 32. Table 15: Schools with worst Latrine to pupil ratios, 1 = 32. Table 16: Latrine challenges in some schools _, 1 = 33. Table 17: Houses constructed using PTA funding and other support, 1 = 34
Figures
Figure 1: Parishes without UPE Schools, 1 = 18. Figure 2: Preparation of subject schemes, 1 = 22
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2.2 Non-Compliance of the Public Investment Plan (PIP) projects to guidelines
The Development Committee Guidelines 2016 for the approval and review of the public investment plan (PIP) projects cited that Uganda's development agenda has in the past been undermined by weak processes underlying the identification, preparation and appraisal of projects. As a result, many projects that were not ready for implementation got admitted into the PIP which inevitably led to unnecessary delays in implementation, cost overruns, limited capacity to utilize foreign loans and its attendant escalation in commitment fees.
In order to strengthen the processes underlying public investment management, a new project approval framework was introduced with emphasis on the gradual development of project ideas through the mandatory stages of the project cycle. The framework introduced four levels of approval before a project can be admitted into the Public Investment Plan. The key approvals relate to:
Requirement to prepare a project concept which demonstrates the alignment of the project idea to the national development plan,
Requirement to prepare a project profile which demonstrates the key results to be delivered by the project and how these results shall be measured
Requirement to undertake a prefeasibility study which demonstrates whether all alternative interventions have been evaluated and,
Requirement to undertake a detailed feasibility study for the option that contributes greatest to the economy.
During the year under review, management implemented several development projects under the PIP. Review of the project activities revealed the following anomalies;
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a) Backlogs in Uganda Wildlife Authority Cases resulting from conflict of wildlife and communities
Uganda wildlife Authority (UWA) has over 100 civil and criminal cases relating to attacks of wild animals on persons and communities around the national parks and conservation centres, as well as illegal activities by illegal entrants into the protected areas.
From the reviews of availed cases, I observed that some had been on ongoing for over 15 years.
There is an increased backlog of cases annually which may overstretch the entity's budget if not well managed. Long outstanding cases infringe on the individual and community rights.
The Accounting Officer explained that management continues to engage the relevant stakeholders, including the Principal Judge regarding long outstanding cases.
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ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS
Resort, Phoenix Logistics and Tri-Star Apparels Limited. There is a risk of loss of strategic direction and government may not be aware whether the national objectives of import substitution, employment and industrialization are being met by these entities.
1, TOURISM SECTOR = Uganda Hotel and Tourism Training Institute (UHTII) 2020/21 Opinion. 1, degradation of nearby swamps, unallocated land, idle land allocated to unserious investors and misunderstandings between investors and park management staff. Most roads are impassable and with inadequate lighting which exposes the parks to thefts and insecurity. I observed that some factories in the parks have set up their own infrastructure which may not be sustainable, and to the desired standards. This may negatively affect the usage and utilization of the parks. The Authority lacks regulations required under Section 38(1) of the implementation of the Act which is meant to create an.Investment Code Act to operationalize the statute. This may hinder the smooth investment enabling environment.
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KEY AUDIT FINDINGS
Notable achievements made by Uganda Bureau of Standards in regulation of standards of manufactured goods are; it has developed and implemented a number of quality standards, and it carries out regular inspections and testing of goods. UNBS also certifies systems and products, carries out public awareness campaigns, and does capacity building for manufacturers. In addition to these activities, UNBS has also automated most of its processes to provide timely and efficient services to its clients. This includes the Metrology Laboratory Information Management System (METLIMS) and the Certification Information Management System (CIMs).
Despite these notable achievements, the audit identified areas of improvement that need to be addressed as indicated below:
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4.5.3 Inspection of the projects
A physical inspection of a sample of roads maintained under Uganda Road Fund during the year under review was carried out on 24 th November 2023. The following observations were made;
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3.3.4 Progress on the registration of citizens
A review of the NIRA annual reports indicated that over five years NIRA had received 29,438,914 applications for registration which accounts for 71.3% of Uganda's total estimated population of about 41,222,200 people as per Uganda National Bureau of Statistics (UBoS). Out of the 29,438,914 citizens who applied for registration, 25,107,861 (85%) of the applicants have been registered and assigned NINs and of these 15,266,895 (60.8%) have been issued with National Identity cards.
This was attributed to the long-time taken of an average of six to eight weeks for an identity card to be produced as opposed to 7 working days as the standard time. Further, I noted that currently two of the four production machines are not functional, and the remaining two machines have a low production capacity of about 28%, which slows their efficiency and affects the production of cards.
I advised Government to prioritise resources for replacing existing machines and staff of the entity to adequately enhance performance.
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However, I also noted that:
(i) Although the number of ferries has been increasing in terms of passenger and cargo capacity, the current ferry services in Uganda still fall short of demand, and some of the populace is still not reached by the existing ferry routes, limiting their ability to safely access important services.
(ii) Ferry support infrastructure was also inadequate. No single ferry had in place all the minimum requisite infrastructure to support provision of ferry services as at the time of audit. Specifically, no ferries had docking sites that incorporated high and low water levels.
(iii) For the period under review, MoWT, UNRA and URC had not come up with comprehensive, countrywide plans for the provision of ferry services in Uganda. This led to gaps in demand projection and needs assessment, unclear basis for establishment/ prioritisation of ferry routes, failure to establish appropriate ferry support infrastructure, and gaps in ferry designs.
(iv) UNRA and MoWT failed to meet their passenger transportation targets. Only 14.1 million out of the planned 27.5 million passengers were transported by their ferries in the period under review owing to ferry downtime arising from submersion of landing sites due to rising water levels, breakdown of ferries and Covid-19 restrictions.
(v) The average cost of transporting each passenger for one kilometre on UNRAoperated ferries ranged from UGX. 324 - UGX. 1,629, compared to UGX. 2,080 UGX. 4,041 on the government funded but privately operated ferries supervised by Ministry of Works and Transport. For KIS-operated ferries, a contract signed with the government of Uganda requires them to undertake a fixed number of trips per day (at least 16), regardless of the passenger traffic, resulting in inefficiencies.
(vi) I also noted that in some instances, ferries operated without seaworthiness certificates, insurance, adequately qualified staff, rescue boats, or accessibility for persons with disabilities. These safety and accessibility gaps could result in exclusion of PWDs, loss of lives and/or financial loss to government in case of accidents.
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EXECUTIVE SUMMARY
A sound Public Financial Management (PFM) is critical for service delivery to the citizenry as it enables the country to mobilize revenue, allocate public funds, undertake public spending, account for funds and audit results based on a set of rules, laws, systems and processes used by sovereign nations.
In Uganda the Public Finance Management Act (PFMA), 2015 provides for the legal and regulatory framework for the management of: Macroeconomic and Fiscal Policies; Budget Preparation and Approval; Contingencies Fund; Cash and Asset Management ; Public Debt, Grants and Guarantees Management and Petroleum Revenue Management. Accordingly, a number of Public Financial Management (PFM) reforms have been undertaken and others currently ongoing throughout Government aimed at strengthening the financial management function in Government.
Over the years, I have been making important observations at individual entity level during thematic audit of budget performance on annual basis. Some of the observations included; failure to budget for activities, diversions/mischarges, underperformance of revenues, implementation of off-budget activities, non-quantified outputs, under absorption, partial and non-implementation of activities, and low levels of service delivery among others.
Therefore, since the PFM processes build on each other and are interrelated involving several Governmententities, I undertook a PFM audit on six (06) selected Government entities namely: Ministry of Finance, Planning and Economic Development(MoFPED), Uganda Revenue Authority(URA), Parliament, Ministry of Works and Transport(MoWT), Ministry of Water and Environment (MoWE) and Ministry of Health (MoH); to identify any systemic performance problems and their underlying root causes to facilitate making evidence based recommendations for corrective action.
The overall objective of the PFM audit was ' To Assess the Effectiveness of the Implementation of Public Financial Management System along the whole Budget cyclefor the financial year 2022/2023.'
The assessment was undertaken on the following five (05) key PFM Processes:
i. Macro-Economic Policy, Fiscal Policy and Strategic Budgeting;
ii. Budget preparation;
iii. Budget approval;
iv. Financial Management & Service Delivery;
v. Accounting, Reporting & Oversight.
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OVERALL AUDIT CONCLUSION
Whereas meteorological services remain important in the sustainable development of the country and in reducing the environmental hazards that Uganda is currently facing, UNMA still faces challenges of inadequate essential equipment, uncalibrated equipment, limited coverage and functionality of stations and lack of high speed processing facilities, among others. The measures put in place by UNMA to produce and disseminate accurate, timely and comprehensive meteorological information are still inadequate and, therefore, UNMA's strategic objectives are likely not be achieved.
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ii) Activity implementation delays
Several planned activities under Component 1 have not yet been implemented due to various delays. For instance, the construction of staff housing for both the Uganda Wildlife Authority (UWA) and National Forestry Authority (NFA) has faced nine-month delays awaiting approvals from necessary regulatory bodies. Additionally, strategies for managing invasive species have been significantly delayed by over 25 months due to over quotation of costs by the contractor. These delays not only affect fund absorption but also pose a risk to achievement of project objectives.
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2.11 CONCESSIONAL LOAN AGREEMENT TO FINANCE CAPACITY BUILDING FOR THE RAILWAYS SYSTEM IN UGANDA
Subsequently, the GoU entered into a facility agreement with the Spanish Government for a financial facility of Euro 9,120,100 (equivalent to UGX.36Bn ) as a concessional facility to finance the strategic consultant services for capacity building for the railways systems in Uganda. It was agreed by the parties that the drawdown deadline for the facility would be Sixty months from coming into effect of the agreement with an option to extend to 30 days before expiry of the date. The parties agreed on a fixed annual interest rate of 0.055% payable at 6 month intervals on all disbursed funds. The GOU would also be charged a Commission of 0.1% per year applied to all the amounts that have not been withdrawn during drawdown period, and would commence six (6) months after the agreement comes into force.
It was further agreed that a flat management commission of 0.1% shall be applied to the total amount of the credit of Euro.16.8Mn payable within six (6) months from date of coming into force of the agreement. Interest on late payments shall be 2% per annum.
I noted that in a letter dated 20 th September 2021, Spain communicated that all conditions of the agreement had been met and as such, the loan became effective. In effect, the loan commenced attracting commission for non-withdrawal. I noted that no drawing had been made by the time of the audit in November 2022. There was also no evidence that any payments had been made in form of management commission yet. I further noted that in light of the fact that the loan became effective on 20 th September 2021, the GOU had an obligation to utilize the funds or continue to pay commission fees for the loan and risk a delay or failure of the project.
The delay in withdrawing the said funds by the GOU continues to accrue unnecessary charges of commissions to government. It also has the implication of slowing the progress of the projects.
Management explained that the financing Agreements for the ADF and ADB are now due for signature following the ADB Board Approval on 8 th December 2022.
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a) Management of Public Land
Government of Uganda owns land both in Uganda and abroad. This land is held for purposes of service delivery to Citizens. Section 45 of the Public Finance and Management Act (PFMA), 2015 (as amended) requires the Accounting Officers across Government to be responsible for the management of the land under their custody. A review of the Management of Public land in 56 selected Ministries, Departments and Agencies (MDAs) and Local Authorities (LAs), over a four year period ending 30th June 2022, revealed the following;
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a) Registration and certification of IT professionals and IT institutions without enabling regulation
Section 5(i) NITA-U Act, 2009 provides for the functions of the Authority to include; regulation of the information technology in Uganda in order to ensure its effective promotion and development. In addition, the Authority is required to act as an authentication centre for information technology training in Uganda in conjunction with the Ministry responsible for Education. However, I noted the following;
The Authority is currently registering professionals and the training institutions without prescribed regulations and standards. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017, 13 of the applicants were certified and only 2 Individual Service Providers have updated certificates while the 11 are expired.
The Accounting Officer explained that the Ministry of Justice and Constitutional Affairs advised that a regulation for IT Professionals would not suffice in governing and or regulating the IT Profession. They recommended the development of an ICT Professionals Bill, which the Ministry of ICT and National Guidance is spearheading.
Relatedly, the Authority has Service Provider Regulations but they lack timelines for certification of applicants. Consequently, clients of the Authority continue to operate without renewal of certification. From a sample examined, I observed that seven (7) companies were providing services to MDAs without certification.
Management explained that it has instituted additional measures to address the matter.
Under the circumstances, the registration and certification without enabling regulations is irregular.
I advised the Accounting Officer to strengthen and align NITA-U in the delivery of its mandate by developing and implementing all the required regulations, laws and standards.
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4.1.22 A VALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF SUPER SPECIALISED ONCOLOGY SERVICES BY UGANDA CANCER INSTITUTE
The Uganda Cancer Institute was established under the Uganda Cancer Institute Act, 2016 and charged with the responsibility of coordinating the prevention and treatment of cancers in Uganda. The institute offered services through its main centre on Mulago hill, Mbarara Cancer regional centre and the Gulu regional centre that include: Radiotherapy, surgery, chemotherapy, Palliative care and rehabilitation.
Over the past 6 financial years (FY 17/18, 18/19, 19/20, 20/21, 21/22 and 2022/23) the Government of Uganda has released UGX 407.98bn for the operations of the Uganda Cancer Institute. However, based on indications of performance problems such as; inadequate staffing, inadequate infrastructure, inadequate research capacity, inadequate funding for drugs, patient referrals abroad for cancer management,
I undertook a Value for Money audit 'To Assess the Extent to which the Uganda Cancer Institute (UCI) has provided preventive, curative and palliative services for Cancer Treatment in Uganda.
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6.8. Implementation of Uganda Road Fund
The Uganda Road Fund (URF) was established in 2008 under an Act of Parliament. The objective of the Fund is to finance routine and periodic maintenance of public roads in Uganda.
I sampled 44 (25%) LGs out of 176 LGs to assess the performance of the fund, and I made the following observations;
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Inadequacies in the Implementation of the Innovation Fund
The government created an innovation fund to support innovation, product development, and commercialization effective FY 2017/2018. The fund aims at enhancing the capacity of local scientists and breaking the bottlenecks along the research and innovation value chain leading towards a knowledge society. The Ministry of Science Technology and
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Innovation is currently implementing the Fund through its three core agencies/subventions of; Uganda Industrial Research Institute (UIRI), the Uganda National Council of Science and Technology (UNCST), and Presidential Initiative on Banana Industrial Development (PBID).
During the financial year under review, a total of UGX.35bn was budgeted and released to the Ministry of Science, Technology, and Innovation for the innovation fund. I observed that there was no clear formula applied for the distribution of the funds across the implementing agencies. There were also no operational guidelines or policy on the management of the innovation funds.
As a result, of the total amount released to the ministry, UGX.28,340,742,072 was released to subventions and UGX.6,800,000,000 was retained by the Ministry for monitoring. The Ministry did not release a total of UGX.654,217,928 meant for subventions. I observed that there was scanty information relating to how the projects facilitated under the fund by the subventions (UNCST, UIRI and PBID) were identified. Under the circumstances, there is a risk that researchers with brilliant innovations may not be accorded the chance to benefit from the innovation fund. Besides, the lack of fund management guidelines exposes the fund to a risk of abuse.
The Accounting officer explained that the guidelines on Innovation fund are still in draft form and before cabinet for approval.
I advised Government to expeditiously develop elaborate Policy Guidelines for the smooth operationalization of the innovation fund to enable the creation of maximum impact.
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Revenue Performance
Revenue comprises of local tevenue (ocal service land business and, administtative fees services, coutt & othet fines and penalties), Central Government gtants conditional, unconditional and equalization grants), external assistance (foreign governments and international organizations), transfers from other government units appropriated to a vote and transferted to LGs for execution of intended activities for example Youth Livelihood Program (YLP) and funding from the Uganda local government association (ULGA). fees, tax,
The bulk of total revenuc for the year was from central government grants. The total central government grants received by DLGs amounted to Shs.2.534tn which is 86% of the total funding for LGs (Shs.2.959tn)
3
ACCOUNTANT GENERALS OFFICE
LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2018
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Key Recommendations
i) I advised the Accounting Officer of the Ministry of Water and Environment in collaboration with other implementing agencies of National Forestry Authority and Uganda Wildlife Authority to implement the following measures to enable attainment of benefits from implementation of the IFPA-CD project.
ii) Enhance Monthly Progress Reviews to facilitate close monitoring of fund utilization and ensure timely completion of project activities.
iii) Streamline procurement processes and implement strategies for quicker approvals, including pre-emptive consultations with necessary regulatory bodies such as National Environmental Authority (NEMA) and the Solicitor General's office, to minimise procurement delays.
iv) Develop a strategy to fast-track completion of delayed activities, such as the establishment of agroforestry systems, fuel woodlots, and community forest
regulations. Prioritize activities that have the most significant impact on reducing deforestation and supporting community livelihoods.
v) Strengthen community engagement for beneficiaries to provide feedback on project activities, allowing for continuous improvement based on community experiences.
vi) Enhance Follow-Up Mechanisms through the development and enforcement of systematic follow-up procedures to address recommendations from monitoring reports and World Bank missions promptly.
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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.
Kitagwenda District received all the budgeted funds of UGX 1,760,632,286 to implement the programme.
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The following activities were undertaken;
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4.1.13 VALUE FOR MONEY AUDIT REPORT ON THE DELIVERY OF UNIVERSAL PRIMARY EDUCATION IN UGANDA
In 1996, Uganda introduced Universal Primary Education (UPE) with the primary goal of providing free primary education to all children in the country. Since its inception, substantial progress has been made in enhancing access to education, notably in increasing enrolment rates, particularly among girls and underprivileged children.
Being a major government program, government has spent substantial funds (both Capitation and SFG) on the implementation of UPE. A number of challenges continue to affect the delivery of the programme objectives, including the quality education, pupil performance, dropout rates, staffing and infrastructure in the UPE schools, among others.
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c) Failure to establish the Tourism Fund by the Uganda Tourism Board
Section 20 (1) and (2) of the Uganda Tourism Act, Cap 82 requires UTB to establish a Tourism Development Fund in a bank approved by the Minister of Tourism, where all income and monies of the Board shall be deposited.
To the contrary, I noted that the Fund had not yet been established by the Board and there was no verifiable effort to indicate a move towards that direction.
The failure to establish the Tourism Fund was attributed to management's laxity and undermines the furtherance of the objectives and functions of the Board as envisaged by the Tourism Act.
Management explained that the Ministry is in the process of revising the Tourism Legal Framework to provide a framework for the Tourism Fund.
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Conflict between Loan Agreement, Power Purchase Agreement and Generation and Sale License
Article 3.1 and Appendix 1-A (11) of the loan agreements between GOU and the financing Bank for the construction of Isimba HPP and Karuma HPP requires UEGCL to enter into a power purchase agreement (PPA) with Uganda Electricity Transmission Company Ltd (UETCL) on a take or pay basis (also known as capacity payment). Part IV of the power purchase agreements signed between UEGCL and UETCL in relation to Karuma and Isimba respectively, and approved by EXIM Bank requires UETCL to make capacity payments to UEGCL. Under the capacity payment method, the purchaser is required to pay for the entire available capacity of the hydropower facility.
The government of Uganda guaranteed the above agreement between UETCL and UEGCL, implying that in case UETCL fails to pay, Government of Uganda would bridge the gap.
Contrary to this arrangement, it was noted that clause 6 and Annex D (2) of the generation and sale licenses issued by the Electricity Regulatory Authority (ERA) to UEGCL in relation to Karuma and Isimba authorises UEGCL to only charge UETCL an Energy charge. Under the energy charge method, the purchaser is only required to pay for energy consumed, as measured by a meter. The purchaser is not required to pay for the available energy that it does not consume.
UEGCL charging UETCL an energy charge and not requiring capacity payment implies flouting of the power purchase agreement and would require Government of Uganda through the Ministry of Fi nance to bridge the gap. Indeed the Solicitor General's advice dated 14 th September 2018, forwarded to ERA by UEGCL, recommended for the amendment of the generation license to harmonize with the PPA and credit loan agreement. This has not been undertaken up to date. I advised the PS/ST to ensure that the license is harmonized with the agreements as advised by the Solicitor General to avoid crystallization of the guarantee.
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3.0 AUDIT FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
This chapter presents the results of the assessment, audit findings, conclusions and recommendations of the critical PFM processes made to further enhance performance of the core PFM institutions and MDAs in the implementation of the PFM system to deliver services to the citizens of Uganda.
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7.6. Prevention and Response to Incidents of Fire by Uganda Police Force.
DFPERS coordinates with some stakeholders such as Local Governments, NWSC, DGAL, CIID, Hospital emergency units, Civil Aviation Authority and Uganda Red Cross Society however this coordination is informal and characterized by slow decision making which affects response time.
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(vi) Transition to Accrual Accounting
In a drive to improve public accountability, the MoFPED initiated implementation of the transition from reporting on the modified cash basis of accounting to the accrual basis of accounting; One of objectives to enhance PFM systems to generate real time, comprehensive and comparable fiscal information to support policy and operational decision making; A project for the Strengthening Asset Management and Transition to Accrual Accounting (SAMTRAC) was approved. This is expected to spearhead the migration from modified cash to accrual accounting including improvement in the management of GOU Assets. key
The depth and duration of the COVID-19 pandemic remains unknown and this has left uncertainty in Uganda's economic outlook in the next financial Therefore, MoFPED will continue to operate in dynamic environment that requires agile and responsive information and ICT solutions that will enable effective delivety of its mandate. The Ministry is focused on providing economic advice and implementing PFM reforms vital to supporting economic recovery to safeguard livelihoods without focus on the term development of wealth creation and social economic transformation year. losing long goals
Patrick Ocailap
FOR PERMANENT SECRETARY/SECRETARY TO THE TREASURY
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2.1.1 IMPLEMENTATION OF THE APPROVED BUDGET
1.6, Observation = from H.E the President on Peace and security; Roads; Electricity; Investing in the people of Uganda; Prioritizing money earning projects; Management of natural disasters; and International commitments. Failure to involve Program working Groups in review of Supplementary budgets Section VI (c)(ii)(37&38) of the Guidelines of transitioning to Program planning and budgeting approach, 2020 states that he The. 1.6, Recommendation = PS/ST was. , Observation = lead Minister of a program will coordinate the development an annual Programme Budget Framework Paper (PBFP) in consultation with all relevant stakeholders of the programme and that the overall program coordinator at OPM in liaison with NPA, should ensure that the final budget estimates are intended to finance the agreed priorities and actions of the program generated by the Programme Working Group (PWG). The 2022/23 initial budget of UGX.48Tn was appropriated based on 20 programmes and the PWG played a pivotal role in the development of programme agreed on priorities and actions. Contrary to the above requirement, Audit noted that the total supplementary budgets of UGX.4.417Tn were initiated, approved and utilized without any involvement of the program work- committees but rather with direct engagement with the Votes. There is risk of misalignment of programme outputs and. , Recommendation = advised to strengthen the functionalities of the Programme Working Groups and have them involved during the process of making decisions for supplementary budgets.
, Observation = Absence of proper revenue estimates for each entity undermines transparency, affects motivation of staff, and hampers performance assessment.. , Recommendation =
I have also issued a separate detailed audit report in regard to budget performance.
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b) Progress of implementation of the Rationalisation of Government Agencies and Public Expenditure (RAPEX)
On 22 nd February 2021, Government of Uganda embarked on the Rationalisation of Government Agencies and Public Expenditure (RAPEX) as a reform to improve efficiency and effectiveness in service delivery. This reform was aimed at re-organisation of Government institutions in terms of mandates, functionality, strategies and structural changes with the overall objective of eliminating structural and functional duplications and overlaps, wasteful expenditure and realisation of short- and long-term savings.
So far 60 out of 157 government agencies have been recommended for merging in a phased manner. Currently, UGX.5.67Bn has been invested in this program out of the approved budget of UGX.7.80Bn in the last two years 2021/2022 and 2022/2023 and some achievements have been registered including undertaking a comprehensive job evaluation, determining the relative worth of all jobs and developing a harmonised salary structure and a job manual. I reviewed the implementation of this reform and noted the following.
MoPS has not undertaken Business Process Re-engineering for the affected service delivery processes, validated majority of affected staff, mapped affected staff onto the newly approved structures and re-deployed staff and implemented the change management strategy to facilitate a smooth transition among others.
The legal review that gives effect to the implementation of RAPEX was still ongoing because consultations with the stakeholders had not been finalised. The absence of a supporting legal framework delays the pace of implementation of this reform.
Validation of employees should have been completed by 31 st December 2022. However, currently only 120 (0.7%) out of the expected 16,578 staff had been fully validated. The validated staff were from Rural Electrification Agency (REA).
2,200 employees who had been validated and are to be laid off as a result of the RAPEX reform were entitled to a compensation worth UGX.74.03Bn. Out of these only 33 have been paid their compensation of UGX.1.54Bn.
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3.16.3. Merger of entities within the Sector
On 22nd February 2021, Cabinet under minute No. 43 (CT 2021), a decision to merge Uganda Wildlife Authority with Uganda Wildlife Conservation Education Centre was undertaken. However, there were no transitional arrangements and plans to facilitate a smooth merger by the time of the audit.
Delays in mergers create uncertainties among staff, reduce sector performance and subsequently lead to misappropriation of entity assets by disgruntled staff.
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3.2 Implementation of_Uganda Intergovernmental Fiscal Iransfers_(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 Government financing to service delivery .
Koboko District received UGX.2,236,340,004, out of UGX.2,236,340,004 budgeted to the implement the programme. The following activities were undertaken;
, Activity = Construction_of_Seed_school_at_Nyakaliso. , Planned quantity = . , Actual _quantity = . 2, Activity = Completion_of Padrombu_Seed_School. 2, Planned quantity = 1. 2, Actual _quantity =
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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c) One public primary school per parish
In terms of the policy aimed at establishing one public primary school per parish; equally there is no clear guidance on its implementation.
Consequently , audit noted through interviews with 114 school, as indicated in the Appendix VII.
This was corroborated in the latest Uganda which revealed that there were 1,617 (20%) parishes without a government aided primary school3s as shown in Figure 1;
35 UBoS, 2019 report on the master list of education institutions in Uganda (MEIU) , table 2.8
Figure 1: Parishes without UPE Schools
those six years) to enroll and commence primary school. According to the Educational Officers, this category of children is unable to travel distances to school. For the continuing learners on the other hand, the effect is always reaching school which affects learning. aged long late,
According to the UBoS 2019/20 report, about 12.9% of learners in Uganda travel between 3-5 kilometers, while 3.9% travel in excess of 5 kilometers to reach the nearest schools. The MoES abstract, 2017, as well revealed that 2,649 schools were located in an average distance of more than 4 kilometers to the nearest other primary school.
The inconsistent application of the various guidelines was attributed to MoES' failure to review and harmonize the various policies meant to support the implementation of UPE
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4.2.3 Legaland Policy Coherence
Agenda 2030 Paragraph 17.14 mandates governments to strengthen policy coherence for sustainable development. The audit team was only able to assess coherency at national and international levels due to the absence of ordinances developed by local governments as they had not planned for this activity .
An examination of existing national laws, including the Disability Act of 2006, the Education Act of the Local Government Act, and the National Teachers' 2008, Policy,
revealed that the provisions promoting inclusion, non-discrimination, and equality in the delivery of education with special needs align with the provisions and rights enshrined in the Constitution of the Republic of Uganda. No inconsistencies were identified between the development plans and strategies of the Ministries , Departments, and Agencies (MDAs) involved in providing needs and inclusive education services. special
Furthermore; the audit team observed vertical coherence between the country's national laws and its international and regional commitments. The Salamanca Framework paper, for instance, underscores the fundamental right of every child to education and their entitlement to opportunities that enable them to achieve and maintain an acceptable level of learning. This aligns with Article 30 of the amended 1995 Constitution of the Republic of Uganda, which also affirms the right to education for all individuals.
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g) EFRIS Integration
The Billing System interfaces with the Uganda Revenue Authority (URA) Electronic Fiscal Receipting and Invoicing System (EFRIS) through an API. Transaction details for NWSC invoices and bills are sent to EFRIS, which returns an FDN number that is then updated in the Billing System database for compliance and tracking.
My review of the information systems at NWSC revealed some positive practices, as noted below:
i) I noted that the IT Directorate's strategic plan is well-integrated into NWSC's overall Strategic Direction and Corporate Plan. Furthermore, its implementation is effectively guided through annual action plans, ensuring alignment with the corporation's objectives.
ii) The NWSC IT Development team follows established development methodologies. Additionally, the team has developed and adhered to custom Software Development Guidelines, ensuring consistency and quality in their processes.
iii) The NWSC IT Departments have established performance measurement frameworks that define target standards and service quality. These frameworks are effectively utilized to track, monitor, and evaluate departmental performance, service delivery, and overall quality of services provided.
In spite of the above, I noted some areas that require improvements. I have proposed recommendations, which management should implement to improve the effectiveness of the IT usage in the entity, as below;
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OFFICE OF THE AUDITOR GENERAL UGANDA
Value for Money Audit of Urban Infrastructure projects implemented by 22 Municipal Councils ……. 4.2., 1 = Value for Money audit and assessment of Infrastructure projects under the UgIFT Program …… ……. . 95. 4.3., 1 = Engineering Audit of Selected Road and Building Projects in Kampala Capital City Authority (KCCA) .... 98. 5.0., 1 = INFORMATION SYSTEMS AUDITS ....................................................................................... 100. 5.1., 1 = Information Systems Audit of Civil Aviation Authority .............................................................. 100. 5.2., 1 = Information Systems Audit of the Academic Management Information System (AIMS) ................... 102. 5.3., 1 = Information Systems Audit of Uganda National Land Information System (Ug-NLIS) ...................... 105. 6.0., 1 = SPECIAL VERIFICATIONS .................................................................................................. 108. 6.1., 1 = Verification of Assets and Liabilities for Uganda Telecom (In-Administration) ............................... 108. 6.2., 1 = Verification of Terminal Benefits/Pension of former Employees UPTC ......................................... 109. 7.0., 1 = HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS ............................................................ 111. 7.1., 1 = Value for Money Audit on the Management of Government Investments by UDC .......................... 111. 7.2., 1 = A Value for Money Audit on The Afforestation and Restoration of Selected Central Forest Reserves. , 1 = ………………………………………………………………………………………………………………………………… .115. 7.4., 1 = A Value for Money Audit Report on the Management of Research Grants by Public Universities ....... 117
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4.2 Implementation_of_Uqanda_Interqovernmental Fiscal_Transfers (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 .
Napak District budgeted and received UGX.3,230,038,576, to implement the programme. The following activities were undertaken;
SN
1
Activity
Construction of Iriiri Seed Secondary School
Planned
Actual
quantity
quantity
1
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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Table showing IFAD funding
Table showing Government of Uganda Counterpart funding
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1.3 Changes in reporting resulting from accountability and budget reforms
For the period under review, the Government of Uganda implemented two major reforms in budgeting and accountability to enhance service delivery, accountability and transparency. These reforms include the following;
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1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)
Whereas government committed itself to implement SDGs Agenda 2030 over the next 15 years from 2016 to 2030, and had formulated the SDGs Coordination framework and launched the SDGs roadmap in 2018, some gaps were noted in the operationalisation of the SDGs framework which pose a challenge in creating a suitable environment for their implementation. The gaps noted included:
Failure by the National Planning Authority (NPA) to guide the review process of SDGs to identify applicable goals and targets, and how they were to be reflected in Uganda's development policies, strategies, and planning processes, which also affects the ability of the MoFPED to adequately budget and mobilise funds for the implementation of all SDGs.
Low awareness by the Public in regard to SDGs,
Technical Working Groups (TWGs) to steer the SDGs function were not fully constituted, and responsibilities to the various parties in the TWG had not been fully assigned.
UBOS was yet to establish comprehensive baseline data on all applicable targets that would be used to track progress for SDGs implementation.
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OFFICE OF THE AUDITOR GENERAL UGANDA
.................................................................................. 57. 3.9.2, 1 = . 3.10, 1 = VFM report on UgIFT for the financial year 2017/18 .......................................................................... 59. 3.11 Management of Water for Consumption and Production in Local Governments ................................... 62, 1 = Implementation of the Northern Uganda Social Action Fund III by Local Governments ........................ 61. 3.12, 1 = Management of Uganda Women Entrepreneurship Programme in Local Governments ......................... 63. 4.0, 1 = VALUE FOR MONEY AND SPECIALISED AUDITS ................................................................................ 65. 4.1, 1 = Value for Money Audit on production and productivity of the coffee sub sector ................................... 65. 4.2, 1 = Value for Money Audit on the effectiveness of import inspections by UNBS in the regulation and. , 1 = enforcement of product standards .............................................................................................................. 66
v
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3.2 Implementation of Uganda 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 .
Lwengo District budgeted and received UGX.2,134,912,668, to the implement the programme. The following activities were undertaken;
, Activity = Construction of Katovu Seed School in Katovu Town Council. , Planned quantity_ = . , Actual quantity_ = 1. 2, Activity = Upgrading of Lwengenyi HC II to HC III at Malongo Sub county. 2, Planned quantity_ = 1. 2, 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;
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4.2 Limited recovery of YLP and UWEP Revolving Funds
The Youth Livelihood Programme (YLP) and Uganda Women Entrepreneur Programme (UWEP) are Government Programs implemented under the Ministry of Gender , Labour and Social Development (MoGLSD) aimed at responding to the existing challenge of unemployment among the Youth and women marginalization.
Inoted that the district has been facing challenges in recovering the amounts due from beneficiary groups.
A review of the repayment schedules for YLP Programme indicated that repayments were not in line with the agreed repayment schedule. It was noted that whereas the groups funded in Five financial years beginning 2014/15, 2015/16, 2017/18 ,2018/2019 and 2019/2020 were expected to have a total of UGX.2,278,682,900 only UGX.278,971,300 had been recovered at the time of the Audit (September ,2023) leaving an outstanding balance of UGX.2,099,697,181 as summarized in the table below. paid
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5.2.1 Performance of Youth Livelihood Program (YLP)
The Youth Livelihood Programme (YLP) is a Government Programme being implemented under the Ministry of Gender, Labour and Social Development (MoGLSD). The programme, which started in the financial year 2013-2014, was to respond to the existing challenge of unemployment among the Youths and is being implemented in all the 112 districts of Uganda (including Kampala), with a projected total budget of UGX.265 billion. It is also worth noting that the program is run on a revolving mechanism.
The results from my review of this program for the period 2013/2014 and 2014/15 have been reported on in section 2 of this report. This section relates to results from my review of the period 2015/16 to 2017/2018.
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b) Energy Transition
To support the objectives of Energy Transition by 2030, the NDP III stipulated a review of three key laws, namely the Electricity Act, the Atomic Energy Act, and legislation for geothermal development and the establishment of three regulatory frameworks, in addition to addressing the human resource gap.
The MEMD had made progress in establishing the Minimum Energy Performance Standards (MEPS) and developing a framework for net metering by the end of December 2024, which is commendable. However, I noted the following;
i) The amendments to the Electricity Act, the Atomic Energy Act, and the legislation for geothermal development were incomplete. There is risk of not achieving a cohesive and comprehensive legal framework for energy sector transformation, which may hinder the development and utilization of Uganda's geothermal resources.
ii) The country had a total human resource gap of 6,118 Scientists spread over 17 professions. Of these, only 5 (29%) professions with a staffing requirement of 2,295 (37%) professionals could be trained by the universities in Uganda.
The above raises concerns about the country's capacity to achieve Energy Transition objectives effectively.
Management indicated that consultation with key stakeholders to complete the necessary legislation and to recruit the required staff were underway.
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a) Review of the Performance of the Police Canine Unit
Uganda Police Force had a total of One hundred seventy-nine (179) dogs in the police canine unit; I reviewed the management of the dogs by the UPF and observed the following.
The dogs are deployed in seventy-eight (78) policing districts out of the total of one hundred forty-five (145) Policing districts, representing a coverage of 58%. More than 50% of these are within Kampala. The unit requires three (3) veterinary doctors and 22 veterinary assistants to handle medical requirements for the dogs out of which the unit only has one (1) veterinary doctor and nine (9) assistants who are all based at the Canine headquarters in Kampala.
The unit has thirty (30) vehicles, seven (7) of which are grounded due to mechanical issues. Out of the remaining twenty-three (23), eleven (11) are allocated to Kampala, and the rest (52%) are spread across regions which affects the transportation of the dogs. The above was attributed to inadequate funding and prioritization of the unit within UPF. I advised the Accounting Officer to develop measures that will improve the geographical spread and availability of the dogs. There is also need to recruit more veterinary doctors and provide more vehicles to the unit to facilitate movement by the unit.
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i) Regulation of Research and Innovation
The country has had challenges in regulation of Science, Technology and Innovation (STI) such as; duplication of research projects, low uptake and implementation of research outputs, delayed completion of research projects among others. UNCST is the government agency mandated to regulate research in the country. During FY 2022/2023 a sum of UGX.3.11Bn was spent by UNCST in FY 2022/2023 to regulate science, technology and innovation. I undertook a review of the regulation of research by UNCST and below were my findings;
UNCST has not conducted STI survey since 2014 and as such there is no reliable data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not contributed to Uganda's socio-economic transformation as expected.
Currently there is no national STI Knowledge Management System which would link results from the different research centres to ease access and dissemination. This has resulted in fragmentation of research knowledge and information which affects its usability.
There is currently no policy guiding management of Access and Benefit-Sharing (ABS) of products developed through research and development. As a result, foreign countries have taken advantage and Uganda is losing out on potential income from its innovations.
Out of the eight (8) specialized research scientific committees provided for under the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST and the achievement of its mandate.
Out of the 5,646 research studies that had registered in the last five years, UNCST had only inspected/ monitored 85 research studies representing 1%.
The above challenges have affected the quality of research outputs, affected knowledge creation and application leading to low innovation capacity, limited technology uptake, and use of scientific evidence.
I advised the Accounting Officer to engage the relevant stakeholders with a view of highlighting these challenges so that the appropriate resources can be provided towards the regulation of Science and technology Industry.
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Scope of the follow-up
The previous audit covered the operations of UBTS in the three (3) FYs of 2009/10, 2010/11, and 2011/12, and was published in March 2013. The audit involved visiting all the Seven (7) regional blood banks and selected three (3) out of six (6) Blood Centres in the various regions of Uganda to evaluate the performance of UBTS in providing safe and adequate quantities of blood and blood products to all hospitals and HCIVs for the management of patients throughout the country. The follow-up therefore examined the progress made by UBTS in implementing the 2013 Value for Money audit recommendations from 2013 to-date.
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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.
Kyenjojo District received UGX. 5,347,637,936 (100%) out of UGX: 5,347,637,936 budgeted to implement the programme. The following activities were undertaken;
1, Activity = Upgrading of Kataraza HC II to HC III in Bufunjo Sub-county. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Activity = Upgrading of Mbale HC II to HC III. 2, Planned quantity = 1. 2, Actual quantity = 1. 3, Activity = Construction of Kasamba HC III. 3, Planned quantity = 1. 3, Actual quantity = 1. 4, Activity = Construction of a staff house at Kataraza HC III.. 4, Planned quantity = 1. 4, Actual quantity = 1. 5, Activity = Construction of a maternity ward at Butunduzi HCIII. 5, Planned quantity = 1. 5, Actual quantity = 1. 6, Activity = Construction of a maternity ward at Butiiti HC III. 6, Planned quantity = 1. 6, Actual quantity = 1. 7, Activity = Construction of Kigaarale Seed School. 7, Planned quantity = 1. 7, Actual quantity = 1
21
8, 1 = Completion of Mparo Seed School Phase II. 8, 2 = 1. 8, 3 = 1. 9, 1 = Supply of medical equipment at Kasamba HC III. 9, 2 = Assorted. 9, 3 = 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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11.0 Assessment of management of the Closed-Circuit Television (CCTVs)
The installation of CCTV cameras by police began in 2018. To date, a sum of UGX.453Bn (120 million USD) has been spent on the exercise covering 11 cities, 20 Municipalities and 43 other towns in Uganda. The project has been beneficial for public safety and law enforcement.
I reviewed the performance of the CCTV project, and below are my findings;
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OFFICE OF THE AUDITOR GENERAL UGANDA
80. 3.11.1., 1 = Afforestation and Restoration of Selected Central Forest Reserves (CFRS) by the (NFA) .................. 80. 3.12., 1 = WORKS SECTOR ............................................................................................................... 81. 3.12.1., 1 = Uganda National Roads Authority ......................................................................................... 81. 3.12.2., 1 = Ministry of Works and Transport ........................................................................................... 82
....94
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a) Revenue collection by Uganda Revenue Authority
I undertook a trend analysis of revenue collected in the last two financial years and noted that collections increased by 8% in the financial year 2023/2024. Details are in Table below;
Table 24: Revenue Collection for the past two Financial Years
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OFFICE OF THE AUDITOR GENERAL UGANDA
.... 159. 4.1,., 1 = KEY HIGHLIGHTS FROM THE ENGINEERING AUDITS................................................................... 159. 4.1.1, 1 = Audit Of Grid Extension Projects Implemented By The Rural Electrification Agency Currently Under The. , 1 = Ministry Of Energy And Mineral Development For The Period 2009 - 2017 .................................... 159. 4.2. 4.3., 1 = REDACTED INFORMATION SYSTEMS AUDIT REPORTS ................................................................ 168 HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS ................................................................. 191. 4.3.1, 1 = Government of Uganda's Efforts to Eliminate Intimate Partner Violence Against Women In Line With. , 1 = The Nationally Agreed Target Linked to SDG 5.2 ......................................................................... 191. 4.3.2, 1 = Audit on the Management Of Emergency Medical Services (EMS) in Uganda by Ministry Of Health (MOH) ................................................................................................................................................ 193. 4.3.3., 1 = Implementation of Small-Mini-Independent Power Producers Under The Getfit Scheme In Uganda . 196. 4.3.5., 1 = Information and Communication Technology And National Guidance ............................................ 199 Effectiveness Of Mechanisms Established For Management Of Road Equipment By The Ministry Of Works. 4.3.6, 1 = 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 ........................................................... 203. 4.3.7, 1 = Value For Money Audit Of Grid Extension Projects Implemented by the Rural Electrification Agency Currently under the Ministry Of Energy And Mineral Development for the Period 2009 - 2017 ........ 206. 4.3.8., 1 = . , 1 = A Value For Money Audit Report on Management Of Senior Citizens Grant by the Expanding Social Protection Programme under the Ministry of Gender, Labour and Social Development ................... 209. 4.3.9, 1 = A Value For Money Audit Draft Report On The Management Of Electricity Connections Under Rural Electrification Programme (MEMD) .............................................................................................. 212. 4.3.10, 1 = Value for Money Audit On Preparedness By OPM to respond to Disasters
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1.2 Motivation
It is against this background that the Office of Auditor General undertook an SDG Audit 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) NIRA's Readiness for Mass Enrolment and Renewal of National IDs
National Identification and Registration Authority (NIRA) officially began registering Ugandans and issuing National Identity Cards with a 10-year validity in 2014 to establish a centralised and comprehensive database of all individuals living in Uganda. Ten (10) years later, in 2024, the initial batch of IDs were set to expire, and in response, NIRA launched a mass enrolment and renewal exercise to replace all expiring IDs and to provide an updated register for the upcoming 2026 elections. I assessed NIRA's preparedness for this exercise and made the following observations;
i) NIRA budgeted to receive UGX.600.17Bn for implementing the mass enrolment and ID renewal over the two financial years 2022/23 and 2023/24. However, only UGX.262.05Bn was warranted resulting in a shortfall of UGX.338.12Bn, which is 56% of the budget.
ii) Out of the UGX.262.05Bn that was received, only UGX.38.06Bn was spent while the balance of UGX.223.99Bn was held in letters of credit. The funds in LCs were meant for the acquisition of systems and equipment to be used in the registration which was yet to be delivered.
iii) NIRA had planned to recruit 13,787 temporary staff to support this activity. At the time of the report only 25 staff had been appointed, 11,595 staff passed final interviews but were not yet issued with appointment letters while 2,192 staff had not yet been recruited.
iv) NIRA planned to have citizens living abroad pre-register online or at the nearest embassy and some registration kits were allocated for the purpose. However, there was no budget and timelines allocated for this exercise. Due to this, citizens abroad may not participate in the 2026 elections.
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3.3 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.
Moyo District received UGX.1,227,457,481 and received UGX.1,227,457481 (100%) to the implement the programme. The following activities were undertaken;
1, Activity = Construction of seed school at Kisuki Subcounty. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Activity = Upgrading of Kikomi HC II to HC III at Hiko Subcounty. 2, Planned quantity = 1. 2, Actual quantity = 1. 3, Activity = Supply of medical equipment at Kisomo HC III. 3, Planned quantity = Assorted. 3, Actual quantity = Assorted
16
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 Value for Money Audit on implementation of Uganda Skills Development Facility (SDF) by the Private Sector Foundation Uganda
The Uganda Skills Development Project (USDP) is part of Government of Uganda's strategic effort to promote skills development so as to spur productivity, economic development and increase employment. The project received USD 100 million (UGX.370.8 billion) funded by a loan acquired from the World Bank. The project commenced in April 2015 and is scheduled to close on 31st August 2020. The Skills Development Facility (SDF) is one of the 4 Components of USDP charged with implementing skilling initiatives under the Private Sector Foundation Uganda (PSFU) with a budget of USD 21.8 million (UGX.80.8 billion).
The overall objective of this audit was to assess the extent to which the PSFU had implemented the Skills Development Facility (SDF) in regard to timeliness and effectiveness of selected outputs, from inception up to 30th June 2019. The following key observations were noted;
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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.
Kapchorwa District received UGX.1,905,709,665 out of UGX.1,905,709,665 budgeted to the implement the programme. The following activities were undertaken;
1, Activity = Construction of Teryet Seed School. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Activity = Construction of Kabenywa Seed School. 2, Planned quantity = 1. 2, Actual quantity = 1. 3, Activity = Construction of Kaptanya Seed School. 3, Planned quantity = 1. 3, Actual quantity = 1. 4, Activity = Overhaul of Ngasire piped water scheme. 4, Planned quantity = 1. 4, 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;
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35) Reporting Period
The reporting for these financial statements is the financial year of the Government of Uganda that runs from 1 July to the next 30 June. Prior comparative information has been presented in the current financial statements. Where necessary, figures included in the financial statements have reclassified to ensure that the format in which the information is presented is consistent with the format in the current years financial statements. period year's period period prior
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5.2 FORENSIC AUDITS
Pursuant to Article 163(3) of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 22 of the National Audit Act 2008, I undertook Forensic 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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OVERALL AUDIT CONCLUSION
Wetland coverage dropped significantly between 1994 and 2015 with the Lake Kyoga drainage basing experiencing particularly high levels of degradation and permanent loss of wetlands.
Government efforts to reverse this decline during the 4 years under review had registered little success mainly due to emphasis by WMD on restoration of degraded wetlands which is expensive and does not adequately address the factors that push people to encroach on wetlands; unclear delineation of roles, responsibilities and mandates between WMD, NEMA and other key players in regulation and management of wetlands; failure to utilise all pillars and beacons purchased for demarcation; gaps in collection and dissemination of knowledge on wetlands to stakeholders to guide decision-making; failure to utilise training funds for the intended purpose; delay to fund implementation of the Cabinet resolution to cancel land titles in wetlands; and limited funding to district local governments to restore, protect and manage wetlands.
On a positive note, however, it was observed that starting late in 2017, WMD had started implementing a project to address factors that encourage encroachment in 20 districts, and review of legislation to clarify the mandates and roles of the different players was in advanced stages. It is hoped that these on-going interventions, coupled with implementation of the proposed audit recommendations will go a long way in stemming the worrying trend of wetland loss and improve the management of wetlands in Uganda.
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ii) Non-tax revenue
The PS/ST indicated that the budget for NTR is manually prepared and approved through appropriation. However, the PBS is being upgraded together with IFMS to capture the NTR submissions as appropriated to Votes effective FY 2021/2022. = Paragraph 55 of the Budget Execution Circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30th day of the first month of the next quarter. These reports should indicate the actual performance against the planned outputs and performance for each For a sample 124 entities for purposes assessing the implementation. viii., = The PS/ST should ensure that the Accounting Officers of the various Ministries, Departments. viii., with the Uganda Revenue Authority (URA) NTR collections that totalled to UGX.1,262.02bn. Absence of revenue estimates for each entity is a manifestation that these entities do not actually plan for this revenue. Performance assessment is also hampered. The PS/ST indicated that the budget for NTR is manually prepared and approved through appropriation. However, the PBS is being upgraded together with IFMS to capture the NTR submissions as appropriated to Votes effective FY 2021/2022. = quarter, showing the quantity/quality and physical location of the reported outputs against expenditure.. viii., = and Agencies fully comply with the Budget call circular. viii., with the Uganda Revenue Authority (URA) NTR collections that totalled to UGX.1,262.02bn. Absence of revenue estimates for each entity is a manifestation that these entities do not actually plan for this revenue. Performance assessment is also hampered.
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Annexure 1: Summary of Entity Findings for MDAs and Projects
As a result of this policy shift, the. Uganda Microfinance Regulatory Authority (UMRA), = . Uganda Microfinance Regulatory Authority (UMRA), = . Uganda Microfinance Regulatory Authority (UMRA), iii) that may eventually lead to payment of penalties and fines for delayed settlement. iv) Planned procurements worth UGX.334Mn were not implemented by = ii). Uganda Microfinance Regulatory Authority (UMRA), Warehouse Receipt System (WRS) Act following the Rationalization of Government Entities and Expenditure Programme. Consequently, the amendment of the UWRSA Act, 2006 mainstreamed the Authority and transferred all its functions to the Ministry of Trade, Industry and Co-operatives. Liabilities of UGX.308Mn were reported in the Statement of Financial Position. Continued accumulation of payables poses a risk of litigation = Development. The Authority continued to irregularly renew licenses to non- complaint SACCOs who have failed to provide annual returns contrary to Section 42 (2 & 4) of the Tier 4 Microfinance Institutions and Money Lenders Act Cap 61.. Uganda Microfinance Regulatory Authority (UMRA), = . Uganda Microfinance Regulatory Authority (UMRA), = . Uganda Microfinance Regulatory Authority (UMRA), iii) that may eventually lead to payment of penalties and fines for delayed settlement. iv) Planned procurements worth UGX.334Mn were not implemented by = iii). Uganda Microfinance Regulatory Authority (UMRA), Warehouse Receipt System (WRS) Act following the Rationalization of Government Entities and Expenditure Programme. Consequently, the amendment of the UWRSA Act, 2006 mainstreamed the Authority and transferred all its functions to the Ministry of Trade, Industry and Co-operatives.
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Purpose of the Report
The purpose of this report is to provide a summary of audit results for the audits that I undertook from January to December 2024. These include;
(i) A report and Opinion of the Auditor General on the
a) Government of Uganda Consolidated Financial Statements of the Government of the Republic of Uganda for the financial year ended 30 th June 2024.
b) The Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises for the financial year ended 30 th June 2024.
(ii) A summary of audit results from performance evaluation of Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local Governments.
(iii) A summary of audit results from audit of compliance with relevant regulatory frameworks.
(iv) A summary of audit findings from other specialized audits, including Special audit Report on Gratuity payments and Pension Payroll, Value for Money Audits, Special Audits, IT and Engineering Audits conducted during the year.
(v) Status of implementation of the Treasury Memorandum.
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KEY RECOMMENDATIONS
I advise the Accounting Officer of the Ministry of Water and Environment (MWE) to:
a) Prioritise development and implementation of pending regulations mandated by the Climate Change Act, including regulations for integration of Climate Change into the Curriculum, and those outlining the mechanisms for monitoring, evaluating compliance, and reporting under the Act, with specifics on content, frequency, and enforcement of reporting requirements for MDAs and DLGs.
b) Develop appropriate guidance and engage MDAs and DLGs to develop their Climate Change Action Plans as required by the Climate Change Act.
c) Annually plan for and engage MoFPED to ensure release of the funds required to implement planned NDPIII activities, including capacity building and training of MDAs and DLGs in climate change mainstreaming.
d) Engage the Office of the Prime Minister (OPM) to urgently revise its performance assessment manuals/tools to fully integrate the climate change considerations, and align them with the priority sectors identified in Uganda's updated NDC.
e) Work with relevant stakeholders to define clear consequences for failing to mainstream climate action in programme or entity plans and budgets;
f) Align the pre-defined sectors in the MRV tool to the priorities in the updated NDC in order to ensure comprehensive tracking of progress in all relevant sectors, and engage necessary actors to facilitate completion and roll out of the pending modules and finance collection of appropriate data in order to provide a holistic picture of climate action in Uganda.
g) Expedite the approval and implementation of the revised CCD structure with dedicated positions for climate finance mobilization.
h) Finalize the climate change finance strategy in collaboration with the Ministry of Finance, Planning and Economic Development (MoFPED), clearly outlining target funding sources, tailored project proposals, and engagement strategies for international partners.
i) Invest in targeted capacity building and training programmes for CCD staff and relevant stakeholders on proposal writing, financial management, and negotiation skills. This will enhance their ability to develop bankable projects and navigate complex funding agreements.
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OFFICE OF THE AUDITOR GENERAL UGANDA
76. 3.13.2, 1 = Slow Program Implementation ...................................................................................................... 76. 3.13.3, 1 = Inspections Of Service Delivery ..................................................................................................... 77. 3.14, 1 = SUPPORT TO ORGANISED GROUPS FOR IMPROVEMENT OF PEOPLE'S LIVELIHOOD ....................... 78. 3.15, 1 = OPERATIONALIZATION OF NEW CITIES ....................................................................................... 81. 3.15.1, 1 = Un Utilised Funds ......................................................................................................................... 81. 3.15.2, 1 = Revenue Sharing ......................................................................................................................... 82. 3.15.3, 1 = Delayed Implementation Of The Approved City Structure ............................................................... 82. 3.15.4, 1 = Transfer of Assets and Liabilities ................................................................................................... 83. 3.15.5 3.16, 1 = Implementation Challenges .......................................................................................................... 84 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) ..................... 85. 3.16.1, 1 = Failure To Absorb Project Funds ................................................................................................... 85. 3.16.2, 1 = Delayed Progress Of Works/Constructions ..................................................................................... 85
3.16.3, 1 = Payments To UPDF Engineers Brigade For Construction Works ....................................................... 86. 3.16.4, 1 = Uganda Support To Municipal Infrastructure Development Program (USMID-AF) - REFUGEE Hosting Districts....................................................................................................................................... 87. , 1 = 3.17
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4.1 Increased incidents of persons trafficked
Section 21(2)(a) of the Prevention of Trafficking in Persons Act, 2009 mandates the Coordination Office for Prevention of Trafficking in Persons to formulate a comprehensive and integrated program to prevent and suppress trafficking in persons.
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I noted that cases of trafficking of persons have increased over time, with cases rising by 185% from 421 cases in 2021 to 1,200 cases in 2022, as shown in the graph below;
The increment was attributed to the complete opening of the economy after the COVID-19 lockdown, limited public awareness of the trafficking of persons, inadequate sensitisation and training of police officers and prosecutors in the trafficking of persons and low deployment of investigators at several entry and exit border points, amongst others.
The increase in the number of persons trafficked from the country poses a security threat to all the citizens of Uganda and increases public outcry.
The Accounting officer explained that management of trafficking of persons calls for understanding the causes and having deliberate strategies to reduce such drivers. There should be deliberate efforts to reduce the pull and push factors or the main drivers of human trafficking across the country. Human trafficking is driven by the supply and demand of jobs across the globe.
Poverty and unemployment are the two prominent causes of trafficking in persons in Uganda. Mostly, the youth and women who are unemployed and looking for options to escape poverty end up in the hands of human traffickers. Men, women and children are trafficked from rural communities to urban areas and large cities like Kampala, which has all forms of exploitation, mainly for labour and sexual exploitation. Others who seek better job opportunities outside the country are often recruited under nonexisting jobs and or education sponsorship, but where they exist under vague contractual conditions that can encourage subsequent abuse by human traffickers. On the other hand, people from other countries end up in Uganda after being trafficked to or through Uganda for different forms of exploitation.
The Accounting Officer further explained that other causes which are being minimised through sensitisation include: low levels of education and ignorance, cultural practices, domestic violence and peer pressure, especially among the youth and women.
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Public debt management
According to the Public Debt Management Framework (2013), Public debt is composed of Public and Publicly Guaranteed debt (PPG). This includes external debt, which is defined as debt denominated in foreign currency, and domestic debt contracted either through direct or indirect borrowing. According to the Audited financial statements for Treasury Operations for the financial year ended 30 th June 2017, it was noted that the position of Government Public debt had again increased tremendously in the past three financial years.
It is therefore imperative that acquisition and disbursement of loans are done diligently and proper controls exist to keep the debt sustainability in constant check. During the overall office wide planning, I assessed risks related to public debt in relation to acquisition, disbursement and repayment of public debt.
Based on the above, I considered public debt as a key audit matter. The objective of the audit was to assess whether the acquisition, disbursement and subsequent repayment of all Public debt obtained by the government were in accordance with the laws, regulations, and policies of Government of Uganda, and the development partner 's requirements in the loan agreements. Consequently, I developed specific audit procedures which included the review of the processes, procedures and documentation relating to the acquisition and disbursement of debt, analyzing the debt performance of the government including confirming whether debt principal and interest are duly paid, and analyzing information on the debt management system for accuracy, completeness and consistency and reviewing the debt sustainability indicators of government vis-à-vis best practice as well as making comparisons to countries in the region.
Based on the procedures performed, I observed the following;
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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.
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Ntoroko District received UGX.4,704,211,483, out of UGX. 4,704,211,483 budgeted to the implement the programme. The following activities were undertaken;
1, Activity = Kibuku Seed School. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Activity = Butungama Seed School. 2, Planned quantity = 1. 2, Actual quantity = 1. 3, Activity = Butungama HC III. 3, Planned quantity = 1. 3, Actual quantity = 0
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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Response to the COVID-19 Pandemic
The Ugandan economy temained resilient despite the adverse effects of the COVIDI9 pandemic. This is largely due to and strong government response drough the support and funding of the various sectors to ensure provision of medical in additon to the provision of economic stimulus packages among others. quick supplies
total of UGX 2,481 billion was provided for various Covid-19 intetventions as follows;-
UGX 1,198 billion was provided to vatious government Agencies as Part of the approved budget
UGX 1,283 billion through supplementary funding
UGX 30 billion through the Contingencies Fund
The funding was directed to the various institutions including;
Included within the UGX 2,481billion were donatons from the private sector to the COVID-19 Nation Task under the Office of the Prime Minister amounting to UGX 27.69billion. It also includes revenuê raised from charges for test kits from the ptivate of Public Health facilities totaling to UGX 5billion. Force wing
Ministry of Health for procurement of medical supplies; testing = face masks, vaccines and establishment of isolation / treatment centres others. kits, among
Ministry of Science, Technology and Innovation as support to COVID-19 research and innovation projects
Ministry of Finance, planning & Economic Development for onward transfer to UDB to finance the COVID response plans; to suppott SACCOs through the Microfinance Support Centre; and Emyooga to support unemployed Youth
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Overall Audit Conclusion
Proper Menstrual health and hygiene management is key for ensuring a safe and conducive learning environment for learners at school. Government of Uganda, through the Ministry of Education and Sports, has made efforts to develop guidelines and manuals that govern menstrual health and hygiene in schools. However, there are still gaps in resource mobilization and planning for MHHM with no or poor sanitation facilities, lack of capacity building of senior women teachers and senior men teachers on MHHM; limited awareness creation and; inadequate monitoring and inspections of schools that is focused on MHHM. This has resulted in absenteeism amongst girls and reduced their learning time.
Addressing these gaps will go a long way in reducing absenteeism among female learners, improving their participation in learning activities at school and supporting them to achieve better learning outcomes.
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5.0 Manaqement of Government-Vehicles (Fleet Management)
Over the years, there has been increasing demand for accountability and better management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges such as: inability to respond to national emergencies, like COVID 19; inability to support the on purchase of vehicles; misuse of government vehicles; inaccurate vehicle management records; and a general lack of a comprehensive and standard government fleet management policy.
Subsequently , I 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 was intended to ascertain whether government Vehicles werelare:
Acquired in compliance with Government vehicle acquisition guidelines;
Adequately allocated; operated and utilized to enable delivery of public service;
Comprehensively recorded in the assets register to ensure their proper management;
Properly and regularly maintained to achieve optimal performance, increased useful lives and reduced running costs; and
Disposed in compliance with PPDA guidelines and disposal proceeds are properly accounted for.
The study was for a scope of three financial years: 2017/18-2019/20. From the procedures undertaken, I noted the following observations; key
5.1, Observation = Acquisition of motor_vehicles. 5.1, Recommendation = . 1, Observation = Funding for purchase of vehicles. 1, Recommendation = . , Observation = During the three (3) financial years (2017/18-2019/20) the Ministry planned to spend UGX.3,892,537,288 on acquisition funding. A sum of UGX.3,892,537,288 was warranted by the Treasury for the purpose. The Ministry spent UGX.5,427,309,914 on procurement of 33 vehicles.. , Recommendation = . , Observation = Overall , the Ministry spent a total sum of UGX.10,364,995,517 in the acquisition of 63 vehicles over the three (3) year period under review as indicated in the table below;. , Recommendation =
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2.1.13Revenue leakages due to non-collaboration of Government entities
Section 3 of the URA Act provides that the function of URA is to administer and give effect to the laws or the specified provisions of the laws set out in the First Schedule to the Act, and for this purpose to assess, collect and account for all revenue to which those laws apply.
Audit observed that there were several leakages in revenue collections arising out of failures in coordination between different agencies of Government and Uganda Revenue Authority as indicated below;
a) A total of UGX.54bn was never collected due to non-coordination between URA and the Gaming board
b) A total of UGX.393,799,543,265 was never collected due to failure by URA to access IFMS data
c) A number of expatriates do not pay PAYE due to failure by the Directorate of Immigration to share work permits issued with URA
d) A number of driving permits are issued without paying the requisite taxes
e) A number of instruments are registered by the Ministry of Lands without paying the requisite stamp duty.
The Ministry agreed that sharing of information across Government was critical for improving tax compliance. They further explained that NITA-U had started a process of procuring an integration platform which will further ease access to information.
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I advised the PS/ST to use his position to craft a strategy that ensures the timely sharing of information by Government agencies for easy collection of the applicable taxes.
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KEY AUDIT FINDINGS
(i) Some critical laws and regulations like UNBS Amendment Act 2013, Weights and Measures Amendment Act Cap 103 1965, Weights and Measures (Pattern Approval) Regulations, the weights and measures (static tanks) rules and Weights and Measures (water meter) rules have been tabled to the parliamentary Counsel of Ministry of Justice but remain unapproved to-date. In the absence of these updated laws and regulations, there have been conflicts in mandates between the Bureau and agencies and reduced enforcement of desired processes.
(ii) Over a 4-year period (2019/20 - 2022/23), Uganda's standard development process exceeded timeline targets by averaging 10 additional months beyond the predetermined timelines, with a 25% shortfall in total standards developed compared to the established targets. This shortfall indicates systemic inadequacies in both streamlining and accelerating national standards setting.
(iii) A random survey revealed that 67.7% of consumers in the general public lack awareness regarding various aspects like; understanding the significance of product certifications and standards, identifying certified products versus uncertified or counterfeit ones, knowledge about the potential risks associated with using uncertified products, access to reliable information sources regarding certified products and their benefits and confidence in making informed purchasing decisions based on product certifications. This lack of awareness stems from UNBS's primary focus on promoting standards within the formal sector and SMEs.
(iv) Audit revealed gaps in the Bureau's capacity of scopes covered in calibration of equipment used by manufacturers. Specifically, the audit revealed insufficiency of up to 64.29% in the ranges of measurement parameters that the UNBS are currently able to calibrate equipment for.
(v) Some product certification processes experienced delays, averaging between 3 to 41 days longer than the specified durations. Further analysis uncovered outliers exceeding 200 days for certain certification procedures.
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6.0 Government to Government Assistance for the Regional Referral Hospital Strengthening Activities
In the year 2022, the Government of Uganda through the Ministry of Finance, Planning & Economic Development in concurrence with Ministry of Health agreed upon terms and conditions and provide information and procedures concerning the implementation of the Regional Referral Hospital Strengthening Activities which encompass on-going support for and planned assistance for multiple regional referral Hospital.
The Regional Referral designated under the Consolidated Implementation Letter (CIL) include Jinja, Mbarara, Lira, Moroto, Mbale, Gulu and Kabale.
My review of the Consolidated Implementations letter CIL, Budget, work plan and expenditure under the G2G project revealed the following;
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b) Delayed disbursements and lack of accountability for revenue shared with Local Governments by Uganda Wildlife Authority
Section 65 (4) of the UWA Act 2019, Act Cap 315, states that the Board shall authorize the Executive Director to pay twenty per cent of the park entry fees collected from wildlife protected area to the local Government of the area surrounding the wildlife protected area from which the fees were collected as a conditional grant. The aim of this arrangement is to manage the human wildlife conflicts and livelihood improvement of the communities surrounding the protected areas.
During the audit, I noted that the Executive Director had disbursed UGX.1.539Bn in respect of revenue sharing to 12 District Local Governments surrounding Queen Elizabeth area. However, the outstanding revenue share of 20% meant for disbursement
to the surrounding communities in National parks increased from UGX.7.444Bn to UGX.16.602Bn as at 30 th June 2024.
Delayed disbursement of revenue share contravenes the law and denies the surrounding communities services. In addition, it may lead to erosion of community trust, increased poaching and other illegal activities around the parks and conservation centers, thereby affecting sustainability of tourism.
The Accounting Officer explained that in compliance with the Wildlife Act, the Revenue Sharing (RS) scheme and regulations, 2022, funds are released after receiving accountability for previous releases and approval of project proposals generated by community members. The undisbursed funds were due to lack of accountabilities.
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5.1.6 Audit of Uganda Intergovernmental Fiscal Transfers 2023/2024
The Government of Uganda (GoU) established the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery.
This program was planned to be used for three main purposes: Education, the renovation, construction and equipping of classrooms, construction of latrines, laboratories and teachers' housing, Health, Upgrading, construction, equipping of Health Centre IIIs, maintenance, rehabilitation and expansion of health infrastructure and Capacity development, to help improve local government management and service delivery performance.
My audit focused on determining whether Uganda Intergovernmental Fiscal Transfers (UgIFT) program was implemented in accordance with applicable laws, regulations and guidelines. I reviewed to confirm whether the budgeted development grant for education and health components of the program were fully released and on-time, the released funds were utilised, ownership of land for the investment, the level of
completion and functionality of the projects in achievement of service delivery objectives of the program.
Below are the key findings;
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4.2 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.
I noted that Isingiro District did not receive funding for implementation of UGIFT programmes for the period under review.
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3.15 Operationalization of new cities
On 28 th April, 2020, Parliament approved the creation of 15 new cities in Uganda, in line with Article 179 (1) (A) of the Constitution out of which 10 cities were operationalized.
The creation of these Cities brought on board 42 sub-counties, five (5) Town Council and merged 28 Municipality Divisions into 20 new City Divisions to form the ten (10) new Cities.
The creation was meant to attract good quality leaders, facilitate improved delivery of services and meet the expectations of the Citizens.
During the audit of Financial Year 2020/21, a number of challenges were identified including; funding the operations of the new cities, restructuring of the staff establishment following annexation of lower local governments, lack of guidance from the Minister of Local Government on equitable sharing of assets among affected LGs, and transfer of liabilities.
During the Financial Year 2021/22, I noted that the challenges have persisted despite my earlier recommendations. In addition, I noted that there are challenges in financial reporting.
During the FY 2021/22, 10 Cities received UGX 427,337,108,536 from Central . Government to fund the operations of Cities. Below is a summary of my findings, details of which are included in individual reports that have been issued separately and in appendix 9 of this report;
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g) Assessment of the Condition of Detention Facilities in Uganda Prisons
There is congestion in the existing prisons with the most affected prisons being Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons beyond the designed holding capacity of the facility which is worsened by the number of prisoners on remand constituting 49% of the overall prisoner population of 76,041.
8,088 prisons' staff (56%) are still housed in dilapidated houses, semi-permanent structures, uniports and grass thatched houses.
Uganda Prisons Service planned and budgeted to fence seven prisons at Moroto, Pallisa, Soroti, Amita, Kaabong, Kotido and Kibaale prisons an estimated cost of UGX.1Bn. Fencing in four (4) of the seven (7) prisons was yet to be completed.
The Prisons' Standing Orders requires each prisoner to be provided with at least two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is provided to the prisoners.
There was a shortage of trainers in the prisons to provide trainings. In addition, there was inadequate tools and materials to aid in the training and rehabilitation exercise of prisoners. UPS did not have a rehabilitation policy to guide the rehabilitation of prisoners.
UPS currently accommodates 280 children staying with their mothers in prison however, I observed that out of the 19 regional prisons only five (5) had day care centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison's regions without access to these services.
Three (3) prison stations of Isimba, Yumbe and Koboko lacked proper places for care and reception of sick prisoners, while three (3) prison stations of Lobule, Bidibidi and Mahia had the medicines kept in medicine cabinets and lacked infrastructures for the health facilities.
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