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KEY FINDINGS
The audit team noted that out of the 12 recommendations made in the Auditor General's report of 2014, 4 were fully implemented, 6 were partially implemented while 2 had not been implemented at all.
However, it is important to note that the key recommendations of the 2014 audit, namely putting in place adequate legislation for management of drilling waste, and ensuring the waste held in Waste Consolidation Areas (WCAs) is treated and disposed of were fully implemented. The National Environment Bill, revised by NEMA to cater for oil and gas, was passed by Parliament on 14 th November, 2018, and was awaiting the President's assent at the time of audit, after which the subsidiary legislation developed would be approved.
However, neither NEMA nor the Petroleum Authority of Uganda (PAU) consistently collected or analysed records of quantities of liquid waste held by the IOCs in the WCAs before or after 2014 and as a result, they were unable to detected or satisfactorily explain the significant difference in the quantity of liquid drilling waste generated by TUOP at the time of the 2014 audit and the time of this follow-up.
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3.5 Management of YLP and UWEP in Local Governments
Youth Livelihood Program (YLP) and Uganda Women Entrepreneurship Programme (UWEP) commenced in the FYs 2013/14 and 2015/16 respectively with aim of providing affordable credit through an interest-free revolving fund.
I reviewed the progress reports of various LGs data obtained from the MoGLSD as at 30 th June 2022 and noted the following;
Under YLP the recovery rate was only 23% of the amount due as at 30 th June 2022. The table below refers The best performing DLGs with collections above . 60% were Kotido, Kazo and Kyankwazi while the worst LGs were Bugweri DLG, Lamwo DLG, Tororo MC, Amudat DLG and Abim DLG with collections of 5% and below. Appendix 3 a refers.
Under UWEP, the recovery was relatively fair at 71% of the amount that was due as at 30 th June 2022. The best performing LGs were Luwero DLG, Wakiso DLG, Bushenyi DLG, Nebbi DLG, Kyenjojo DLG, Kyankwanzi DLG, Sheema MC, Lira DLG and Sironko with 100% recoveries. Appendix 3 b refers.
Table 23: Management of YLP and UWEP in Local Governments
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b) Effectiveness of teacher trainings by NCDC
(i) 57.1% (100 teachers out of 175) of the sampled trained teachers in the selected 35 schools (Government and Private) across the central, east, west and northern regions in Uganda, indicated the teacher trainings conducted by NCDC were not effective. The teachers further indicated that the training duration was short with very detailed training modules (high content volume), ranging between 4 to 7 days with very large numbers of participants ranging between 41 to 1,928 teachers per training session.
(ii) For a majority of the teachers, the frequency of the training was either once or twice which was inadequate to have a grip on all curriculum areas without a robust strategy for training evaluation to inform continuous training and capacity development plan
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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
g) Quality indicators for outcomes in line with the Health Sector quality improvement framework and strategic plan 2015/16 -2019/20 were not developed for the Project and the project results framework rather than indicating either intermediate or final outcomes, provided what would generally be accepted as outputs. As a result VSPs were not obliged to report data on outcomes which limit the ability of the Ministry to assess the performance of the project in relation to key maternal outcome indicators and evaluate the project after its lifetime.
h) Though the Project appraisal document required the project to collect data from households at the beginning of the project, this was not done which makes evaluation of the impact of the project difficult.
Going forward, it is important that the Ministry of Health conducts baseline studies before project implementation to understand key factors affecting project success in the different project implementation areas. These should then be incorporated in the design and implementation of the project.
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Introduction
Source: OAG analysis
Despite the improvements, the overall performance was low when compared to the budget.
In light of the above concerns, I conducted a Value for Money Audit to assess the effectiveness of local revenue mobilization and collection in selected Municipalities in the central region. These Municipalities include Makindye Ssabagabo, Entebbe, Kira, Mukono, Nansana and Mityana.
Below is a summary of the key findings
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(iii) Loss of Revenue Due to Backdated E-Portal Inspection Records
The E-Portal used by the Uganda National Bureau of Standards (UNBS) is a standalone Standards Administration System for the clearance of imports (general goods and motor vehicles). The E-Portal through information sharing is linked to the Uganda Revenue Authority (URA) E-Tax and ASYCUDA World systems in the collection of Non-Tax Revenue (NTR).
I also established that all consignments highlighted by the Uganda Revenue Authority through ASYCUDA Customs system for the quality compliance intervention by UNBS are routed to the E-Portal system so that UNBS import inspectors can conduct the physical inspection of those consignments against the accompanying documentation.
I extracted data from the E-portal system database containing all inspection applications to UNBS and subsequent inspections done on each application for the past four financial years and noted 336 instances whereby the inspection dates of the various consignments were captured in E-portal before the actual dates the consignments were routed by URA ASYCUDA to the E-portal system.
The appearance of the inspection date before the application date implies that the inspectors did inspect the consignments before the date the consignments were routed by URA to UNBS. As a result, substandard goods may be released into the market. Management explained that three staff have been interdicted while investigations are ongoing (both internal and at Police CID).
I advised UNBS Management to expedite the investigations and take appropriate action.
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4.0 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program- Education
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.
Kalaki District received UGX. 2,186,357,093, out of UGX. 2,186,357,093budgeted to the implement the programme. The following activities were undertaken;
1, Activity = Construction of Apapai Seed Secondary School. 1, Planned quantity = 1. 1, 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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3.3 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program - Education
The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery.
As such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.
The District received UGX. 4,340,205,859, out of UGX. 4,340,205,859 budgeted to the implement the programme. The following activities were undertaken;
1, Activity = Construction of Akoboi Seed Secondary School. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Activity = Construction of Getom Seed Secondary School. 2, Planned quantity = 1. 2, Actual quantity = 1. 3, Activity = Construction of Toroma Seed Secondary 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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6.0 Legal Framework governing the East African Civil Aviation Academy (EACAA) and implementation of planned activities
The Academy was established in the early 1970s and opened by the then President of Tanzania in 1970 for operations related to the training of pilots and other flight staff. The Academy was to serve the member countries of the East African Community and was to be financed by all member countries of the community. At the disintegration of the East African Community in 1978, Uganda took over the responsibility of financing and operating the Academy. The Academy is run by the Government of Uganda, through the Ministry of Works and Transport.
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However, I noted that the Academy is operating without a formal legal framework, as there were no legal instruments such as an Act, regulations, Memorandum and Articles of Association or Guidelines under which the Academy is governed and operated.
There is a risk that the Academy may get into legal complications due to lack of formal regulation.
The Accounting Officer explained that the Academy was established by the three East African Community States i.e Uganda, Kenya and Tanzania. The Academy is currently operating as a Department in Ministry of Works and Transport and thus under her direct supervision. He further explained that a cabinet paper towards it becoming autonomous was presented to Cabinet and approved awaiting the Sectoral Council of Ministers meeting at the EAC.
I advised the Accounting Officer to follow up with the relevant stakeholders to ensure that the legal framework for the Academy is finalized in order to streamline its operations.
John F.S. Muwanga AUDITOR GENERAL Kampala 30 th December, 2020
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(v) Aflatoxin control, Post-Harvest Handling, Value Addition and Market access
MAAIF has not established a baseline for countrywide prevalence of aflatoxin contamination or set annual targets for reducing aflatoxin levels, and 75 PHH storage and value addition facilities were non-operational due to absence of electricity, and some farmer groups remained burdened by loans and unable to reap income while the facilities remained closed. Besides, there was no regulation to enforce adherence to prescribed quality standards for produce across the entire value chain from farm to market.
The audit noted that market access and fair pricing were key drivers of Ugandan farm productivity. A stable market for beans offered by Birya in greater Mbarara led expanded cultivation, as did markets for rice farmers in Lira and Serere, as well as maize farmers in Gulu. Conversely, low prices at PIBID deterred investment in banana production by farmers in Bushenyi.
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KEY RECOMMENDATIONS
The Accounting officer of Ministry of Health is hereby advised to undertake the following to measures for GF-TB programme performance improvement;
a) At Country level, National Planning and Program design should be integrated each year to maximize service delivery and financial impact. Implementation of the grant should include strategies to gradually increase Government financial ownership of the program to facilitate timely disbursements so as to meet the cofinancing requirements as per the Global Fund co-financing policy.
b) On behalf of the Principle Recipient (PR1), the Funds Coordination Unit (FCU) should effectively undertake its administrative and financial management role to ensure that financial commitments/ obligations by the Global fund and Government of Uganda are met through timely releases to facilitate implementation of the grant work plans and attain the desired program outcomes.
c) The Ministry of Finance, Planning and Economic Development (MOFPED) and Ministry of Health (MOH) should develop a long term programme financing strategy integrated with the National development planning framework to facilitate mobilization of funding as a long term sustainable mechanism so as to reduce on over-reliance on donor support in the delivery of the national health care package to the citizenry. This will help to narrow the funding gap in the delivery of health commodities given the increasing demand due to population pressures.
d) Design a continuous training strategy to build the capacity of personnel (Assistant Inventory and inventory officers, Pharmacists etc.) that are responsible for medicines store management across all levels of care. Training of staff in store
management practices will help to promote appropriate medicines use and minimize wastage through expiries.
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Key findings
a) I noted that the Maritime Administration Department had made several strides in its operations which included acceding to selected International and Regional Maritime Organisation Conventions, prepared the Inland Water Transport Bill, completed the National Transport and Logistics Policy and Strategy and drafted the Seafarers Identification and Records Books (SIRBs) Statutory Instrument.
b) The Act requires the Department to maintain registers of water vessels but there is no accurate statistical data on the number of water vessels operating on the water bodies in Uganda. The department has however commenced collection of the vessel statistics, starting with Lake Victoria since it is the largest inland water body.
c) 59% of the boats operating at the sampled landing sites were not registered. Considering that the water vessels are currently estimated at 20,000 and registration fee of UGX.800,000 per vessel (for first time registration), Government lost an estimated UGX.9.44 Billion due to non-registration.
d) The Department planned to licence 300 vessels over two years but actually licenced 425 exceeding its target by 125. However, 188 of the 315 vessels sampled at the 13 landing sites visited had not been licensed. It was observed that the current target for the Department was too low given the estimated population of 20,000 vessels.
e) Since its establishment in FY 2017/2018, the Maritime Department had not enforced any safety of navigation related activities. The planning, budgeting and execution of this function was non-existent in the Department. This was left to the Maritime Police Unit at Kigo whose primary role was to keep law and order with a focus on security related matters. This implied that the compliance to building standards, licensing and registration of water vessels was not done.
f) There was no planning, budgeting and execution of the inspection function. Inspection manuals detailing what should be inspected, when, type, who, reporting and follow-up on the results were also missing. Although the department officials indicated that they
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had fused this function with the advocacy and sensitization function, the performance reports only reported on advocacy and sensitisation.
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OFFICE OF THE AUDITOR GENERAL UGANDA
REGISTER EXPANSION PROGRAMME (TREP) FOR ENHANCEMENT OF REVENUE. 4.1.8, 1 = VALUE FOR MONEY AUDIT REPORT ON THE MANAGEMENT OF TAX INCENTIVES AND EXPENDITURE IN UGANDA BY THE MINISTRY OF FINANCE PLANNING AND ECONOMIC DEVELOPMENT ............................................................................................................178. 4.1.9, 1 = VALUE FOR MONEY AUDIT ON INSPECTION OF SCHOOLS BY THE DIRECTORATE OF EDUCATION STANDARDS IN THE MINISTRY OF EDUCATION AND SPORTS ....................180. 4.1.10, 1 = VALUE FOR MONEY AUDIT TO ASSESS THE EFFECTIVENESS OF THE DIRECTORATE OF FISHERIES RESOURCES (DIFRS) IN REGULATING THE FISHING EFFORT IN UGANDA .....183. 4.1.11, 1 = VALUE FOR MONEY AUDIT ON THE OPERATIONAL EFFICIENCY OF CUSTOMS CENTRES /STATIONS IN THE UGANDA REVENUE AUTHORITY ......................................................187. 4.1.12, 1 = VALUE FOR MONEY AUDIT ON GOVERNMENT OF UGANDA'S EFFORTS AND PROGRESS TOWARDS ATTAINING FOOD SECURITY THROUGH ADAPTATION OF CLIMATE-RESILIENCE STRATEGIES IN THE AGRICULTURAL SECTOR IN LINE WITH NATIONALLY AGREED SDG. 4.1.13, 1 = VALUE FOR MONEY AUDIT REPORT ON THE DELIVERY OF UNIVERSAL PRIMARY EDUCATION IN UGANDA .................................................................................................................196
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1.9 Review of Share Purchase in M/s ROKO Construction Ltd
On 21 st July 2022, the Parliament of Uganda passed a resolution authorizing the Government to acquire 150,000 preference shares in M/S ROKO Construction Ltd worth UGX.207.013Bn. I further noted that the Clerk to Parliament communicated to MoFPED to pay UGX.207.13Bn, which was subsequently paid, resulting to an excess payment of UGX.117Mn.
A share subscription agreement was signed on the 28 th day of July 2022 between MoFPED on behalf of the Government of Uganda and the construction company.
A review of the share purchase process revealed the following:
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9.2 Inadequate number of drivers to manage the police fleet
The Accounting Officer indicated in his commentary on the financial statements that the force lacks the required number of drivers and that other government agencies have taken most police drivers. The UPF-approved microstructure for Fleet Management indicates staffing gaps for driver positions.
I further noted that UPF has several vehicles without drivers, yet 129 drivers employed by Uganda Police were attached to different Ministries, Departments and Agencies in the financial year under review, as shown in the table below.
1, Institution = Parliament. 1, Number of drivers = 18. 2, Institution = Judiciary. 2, Number of drivers = 19. 3, Institution = Ministry of internal affairs. 3, Number of drivers = 17. 4, Institution = Ministry of health. 4, Number of drivers = 6. 5, Institution = Prime minister office. 5, Number of drivers = 13. 6, Institution = Directorate of public prosecution. 6, Number of drivers = 5. 7, Institution = President's office. 7, Number of drivers = 3. 8, Institution = Vice President's office. 8, Number of drivers = 9. 9, Institution = Ministry of Lands. 9, Number of drivers = 3. 10, Institution = Office of the Prime Minister - East African Community Affairs ministry. 10, Number of drivers = 3. 11, Institution = Other entities. 11, Number of drivers = 33. , Institution = Total. , Number of drivers = 129
Deficiency in numbers of staff compared with the approved structure negatively affects the efficiency levels of service delivery due to fatigue to the existing drivers.
The Accounting Officer explained that 201 drivers were recruited in the financial year 2023/2024 and currently on attachment after which they will be trained before deployment. To cover the gaps, recruitment of drivers will be considered whenever recruitment of new personnel is done.
The Accounting Officer's response did not address the issue of the 129 police drivers working for other Ministries and Government Agencies despite remaining on the UPF payroll.
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6.2 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.
Lamwo District budgeted and received UGX.2,080,920,946, to the implement the programme. The following activities were undertaken;
SN, 1 = Activity. SN, 2 = Planned quantity. SN, 3 = Actual quantity. 1, 1 = Construction of Padibe East Seed Secondary School. 1, 2 = 1. 1, 3 = 1
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I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;
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3.2 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 .
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As such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.
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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Rationalization of Govetnment Agencies and Public Expenditure (RAPEX)
The Government of Uganda has overtime undertaken various initatives to re-otient its Institutions to changes in policy and legal framewock; environmental dynamics and shift in service delivery demands.
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4.3.2. Audit on the Management of Emergency Medical Services (EMS) in Uganda by Ministry of Health (MOH)
MoH had not developed 75% (15 out of 20) of key legislations as stipulated in the WHO framework at different EMS levels, at the time of the audit. The undeveloped legislation include; the Bystander protection legislation and the EMS Act to enable the government to enforce desirable EMS practices among others. I also noted that the EMS Policy, Strategy, norms and standards of ambulances were not widely disseminated to the people in communities and staff in the EMS units who are the implementers and providers of EMS services.
Twelve (12) out of the fourteen (14) regional call and dispatch centres representing 86% supposed to be set up and operationalized by MoH had not been set up by the time of the report. The ministry had not operationalized the universal medical access or toll free number/ three (3) digit code for access of emergency medical services by patients and health facilities.
MoH had no comprehensive database for existing ambulances. Mismatches were observed in the actual numbers of ambulances attached to some of the facilities compared with those of the ambulance census report.
the undesirable 178 type A government ambulances had not been phased out by the intended deadline of end of the FY 2020/2021. Procurement of ambulances was neither planned nor included in the EMS departmental budgets for the period under review.
None of the procured 12 boat ambulances were allocated or deployed to any of the island districts as planned but left idle at the Entebbe marine base for over a year, defeating the objective of securing these ambulances and undermining the value for money of USD1,870,714 and UGX 1,347,480,000 spent on procurement of these boat ambulances.
Seventy-Five per cent (75%) of the ambulances, subjected to the checklist tool to assess the minimum equipment and supplies stipulated in the National operating guidelines and standards for ambulances, lacked all the required
minimum basic life support equipment and supplies. In effect they only act as transport vehicles.
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15.2 Outdated designs and amenities
I reviewed the amenities in the existing barracks and found that the majority of these are based on outdated designs. For instance, some of the barracks' infrastructure were built in the 1940s and thus lacked modern amenities, including running water, wiring, and kitchens, which are considered essential in today's living conditions.
As a result of the lack of such amenities, there is an increased risk of fires for rigged wiring and indoor cooking, while the lack of modern plumbing and wiring systems makes the control of usage of utilities, including water and electricity, difficult.
The Accounting Officer explained that Uganda Police has developed inhouse the capacity to design and construct modern office and residential accommodations. Additionally, more resources are being mobilised to continuously renovate and redevelop these structures. For example, the construction of 120 apartments in Entebbe and Jinja Barracks are ongoing, in addition to erecting 100 modular housing units in Ntinda. These designs were developed inhouse and are being constructed by the Police construction unit.
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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.
Mbarara District received UGX. 4,160,798,842, out of UGX. 5,658,883,247 budgeted to the implement the programme. The following activities were undertaken;
1, Activity = Construction of seed school at Rwanyamahembe. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Activity = Construction of four structures at Rwentanga Farm Institute. 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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4.1.6 FOLLOW-UP REPORT ON THE STATUS OF IMPLEMENTATION OF AUDIT RECOMMENDATIONS OF THE VALUE FOR MONEY AUDIT ON THE UGANDA REPRODUCTIVE MATERNAL AND CHILD HEALTH SERVICES IMPROVEMENT PROJECT [URMCHIP] BY THE MINISTRY OF HEALTH
In December 2021, the Office of the Auditor General issued a report on the Implementation of the Uganda Reproductive Maternal Child Health Services and Improvement Project by the Ministry of Health (URMCHSIP) and submitted the report to Parliament. Key issues noted and recommendations made in the said report related to the performance of the Results Based Financing (RBF) Program, the Scholarship program, delays in procurement of medicines, procurement of medical equipment and construction of maternity units, birth and death notifications at health facilities, among others.
The Financing Agreement between the Government of Uganda and World Bank required undertaking two Value for Money Audits over the project lifetime. Accordingly, the Auditor General conducted a Follow-up to examine the corrective actions taken by the Ministry of Health to adequately address the recommendations, remedy the underlying problems that were identified during the previous audit, and report any new developments to project closure on 30 th September 2023. An impact study will be undertaken in the coming year to assess impact of the project.
The audit covered an assessment of MoH management's remedial actions on the recommendations of the interim audit for the three financial years starting 2017/18 when the project became effective to 2019/20 The follow-up hence evaluated progress made in implementing audit recommendations from 2021 to-date.
It was noted that the MoH had made efforts to implement the Auditor General's recommendations, resulting into improvements in the performance of the project. Out of the 10 key audit recommendations made in the Auditor General's report of 2021,
4 (40%) were fully implemented;
4 (40%) were partially implemented and;
2 (20%) of the recommendations were not implemented at all.
A summary of the status is presented in the Figure below.
Figure 3: Summarised status of implementation of audit recommendations
Source: OAG verification of MoH responses
I noted a number of achievements and areas of improvement as follows:
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1 Extracted from the BIG
consultants in Hospitals 262101 contributions to International, Observation = 2 As derived from MoFPED NTR estimates (Bn.) Human Capital Develo p ment 9.794 263402 Transfers to other government units i.e. Maintenance of Oxygen plants under RRH, strengthening government's effort to manage Disaster through Uganda Red Cross Society. Support to Uganda Red Cross Society blood mobilization; Community Extension workers and enhance senior consultants in Hospitals 262101 contributions to International. 2 As derived from MoFPED NTR estimates (Bn.) Human Capital Develo p ment 9.794 263402 Transfers to other government units i.e. Maintenance of Oxygen plants under RRH, strengthening government's effort to manage Disaster through Uganda Red Cross Society. Support to Uganda Red Cross Society blood mobilization; Community Extension workers and enhance senior consultants in Hospitals 262101 contributions to International, Observation = 2 As derived from MoFPED NTR estimates (Bn.) Human Capital Develo p ment 9.794 263402 Transfers to other government units i.e. Maintenance of Oxygen plants under RRH, strengthening government's effort to manage Disaster through Uganda Red Cross Society. Support to Uganda Red Cross Society blood mobilization; Community Extension workers and enhance senior consultants in Hospitals 262101 contributions to International. 2 As derived from MoFPED NTR estimates (Bn.) Human Capital Develo p ment 9.794 263402 Transfers to other government units i.e. Maintenance of Oxygen plants under RRH, strengthening government's effort to manage Disaster through Uganda Red Cross Society. Support to Uganda Red Cross Society blood mobilization; Community Extension workers and enhance senior consultants in Hospitals 262101 contributions to International, Observation = 2 As derived from MoFPED NTR estimates (Bn.) Human Capital Develo p ment 9.794 263402 Transfers to other government units i.e. Maintenance of Oxygen plants under RRH, strengthening government's effort to manage Disaster through Uganda Red Cross Society. Support to Uganda Red Cross Society blood mobilization; Community Extension workers
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Summary of status of implementation of Auditor General's Recommendations of the Previous Audit Report and actions taken by MoGLSD
Table 76: Detailed status of implementation of OAG recommendations
Sensitisation and awareness on the externalization of labour program, Audit Recommendation = Sensitisation and awareness on the externalization of labour program. Sensitisation and awareness on the externalization of labour program, Status of Implementation = Sensitisation and awareness on the externalization of labour program. Sensitisation and awareness on the externalization of labour program, Audit Comment on Resolving Previous Condition/Problem by Actions of Management = Sensitisation and awareness on the externalization of labour program. 1, Audit Recommendation = The Ministry should make a deliberate effort to ensure that planned and budgeted awareness and sensitization activities for FY 2017/18 are undertaken. This should be done in the various local languages in the. 1, Status of Implementation = Partially implemented. 1, Audit Comment on Resolving Previous Condition/Problem by Actions of Management = There remain gaps in sensitisation and awareness. The current activities are limited in frequency and coverage.. 2, Audit Recommendation = MoGLSD should train and sensitize the district labour officers and use them as channels for creating public awareness in their localities through the free airtime given for government programmes at the local media stations.. 2, Status of Implementation = Partially implemented/on- going. 2, Audit Comment on Resolving Previous Condition/Problem by Actions of Management = More than half of the country's labour officers have not received training on labour externalisation.. 3, Audit Recommendation = MoGLSD should fast track the finalization of the review process for The Employment (Recruitment of Ugandan Migrant Workers Abroad). 3, Status of Implementation = Implemented. 3, Audit Comment on Resolving Previous Condition/Problem by Actions of Management = It is now necessary to step up efforts to disseminate
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Appendix-III: Delayed implementation of activities
320,000. , which delivery was extended to 3 rd November 2023 upon contractor request on grounds of delays in manufacturing and importation of equipment which are on special order. = At the time of Audit, all the pallets had not been delivered which amounted to a delay. 11, = Uganda Law Reform Commission (ULRC). 11, = Translation of various laws into local languages 2,091,000. 11, which delivery was extended to 3 rd November 2023 upon contractor request on grounds of delays in manufacturing and importation of equipment which are on special order. = There was delayed translation of the various Acts into selected local languages. 11, = . 11, = Publishing of Principal and Subsidiary laws of Uganda 4,024,000. 11, which delivery was extended to 3 rd November 2023 upon contractor request on grounds of delays in manufacturing and importation of equipment which are on special order. = Process still ongoing. Funds used for printing these laws held under Letter of Credit. , = . , = The study reports on the reform of; The Animal (Prevention of Cruelty) Act, Cap.39 The Industrial Licensing Act 4,051,000. , which delivery was extended to 3 rd November 2023 upon contractor request on grounds of delays in manufacturing and importation of equipment which are on special order. = At the time of audit, all the study reports had been prepared but had not been printed and published or made available for use by the stakeholders.. 12, = Uganda Prisons Service (UPS). 12, = Complete phase II of installation of the Silo Storage facilities at Ruimi & Lugore prison farms 3,149,000. 12, which delivery was extended to 3 rd November 2023 upon contractor request on grounds of delays in manufacturing and importation of equipment which are on special order. = The silos were not yet complete by the time of audit.. , = . , = Complete construction of staff hospital at Luzira
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j) Rehabilitation of the Tororo-Gulu Railway Line
The European Union and the Government of Uganda are supporting the development initiative for Northern Uganda through the rehabilitation of the Tororo - Gulu railway line, which commenced in March 2020 and is expected to be completed in the second half of 2023. The total cost project cost including supervision and resettlement action plan among others amounts to Euros 47.6 million, of which the Government of Uganda will contribute Euros 26.1 million (UGX.113) and the European Union Euros 21.5 million (UGX.93 Bn).
The Tororo - Gulu Railway Line will go a long way to divert cargo from road to rail and create an alternative mode of transport which is cheaper and more environmentally friendly because of less emission of green gasses. This route will also provide a link between the port of Mombasa and Northern and Eastern Uganda, as well as South Sudan and the Democratic Republic of Congo
On 16 th December 2019, The Government of Uganda signed a grant financing agreement of up to 34.6 million Euros with the European Commission. The grant termination date was 10 th December 2023. I noted the following ;
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2.2.9 Garbage Management
The increased urban, economic and industrial activities and the resultant surge in population have led to an increase in the quantity of solid waste generated in Urban Councils (MCs). Garbage management is under the mandate of MC's. MC's have an
enabling legal frame work in place which include section 26 (part three of the second schedule) of the Local Government Act, 1997 and Chapter 1.3 (Under Roles & Responsibilities) of the Garbage Management Guideline for a Clean, Safe Attractive Urban Environment in Uganda July, 2010. The guide stipulates that MCs should put in place approved Garbage management Strategies and Plans.
Despite the above, the media and the public over the years have voiced instances of failure by MC's to collect, transport and treat/disposal garbage leading to littering of streets and overflowing garbage skips emitting pungent smell.
It is against this background that I sampled 21 MC's out of 41 to ascertain the extent of garbage management, ascertain bottlenecks and give recommendations for improvement. Below are my findings;
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2.1.8.9.1 Review of interest rate swap agreements
The Government of Uganda entered into a loan agreement with Stanbic Bank and Standard Chartered Bank to facilitate the payments of a loan acquired for the construction of the Karuma Dam. The agreement would make available to the Government a fixed rate in regards to the foreign exchange. This would ensure that the Government could ably
plan and make a budget for the payment of the loan. These agreements were to run from FY 2018/19 across the duration of the contract.
I noted that over the seven-year period to the year under review, Government has made payments of USD.36,408,153 to a return amount of USD.2,589,673.77. Table below refers;
Table 15: Table Showing payments and receipts under Interest rates swap
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LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021
Chapter 20 (Public Sector Transformation) Objective 2 of the NDP III (2020/21-2024/25); underpins streamlining Government architecture for efficient and effective service delivery; to align them with the new program planning, budgeting and implementation. Some of the interventions earmarked to achieve this objective include; among others:
(b) Reviewing and developing management and operational structures, systems and standards; and
(a) Restructuring Government Institutions (MDAs and LGs);
(c) Rationalizing and harmonizing policies to support service delivety. public
Govemnment of Uganda took decision on merging and consolidating Government Agencies; Commissions; Authorities and Public Expenditure to facilitate efficient and effective service delivery. The rationalization exercise entails among other things;
Merging different Government Institutions whose services are closely related and duplicated,
Strengthening some Government Institutions to match the service delivery demands,
Mainstreaming some functions within existing Institutions;
Winding up insticutions whose functions have ceased to be relevant to service delivety,
residual functions across government institutions, ferring
Reviewing institutional and structural framework of MDAs to enable them accommodate merged and transferred functions and;
(vii) Reviewing the legal and policy framework of the affected MDAs to facilitate smooth implementation
Accordingly and arising out of the rationalization exercise; the Vote status of the Rural Electrification Agengy (Vote 123) was revoked the year through the Statutory Instrument No: 29 of 2021 which mainstreamed the Rural Electrification Agency (REA) under the Ministry o Energy and Mineral Development Vote 017 as the Rural Electrification Department. during
the year following presidential directive exercised under Article I 13 () and (3) of the 1995 Constitution during
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1.0 Implementation of the approved budget
Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an Appropriation Account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with the amount appropriated for that vote by Parliament.
Entities prepare budgets every year which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what
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specific activities and out-puts the funds will be spent on in order to deliver services to citizens.
In arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents.
The mandate of Uganda Coffee Development Authority (UCDA) is to regulate, promote and oversee the quality of coffee along the entire value chain, support research and development, promote production, and improve the marketing of coffee to optimize earnings for coffee stakeholders and the country.
During the financial year 2022/2023, the entity had a budget of UGX.64,940,000,000 out of which UGX.39,321,000,000 was warranted as shown below;
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6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR
The Office of the Auditor General undertook a value for money audit to assess the extent of delivery of planned outputs of eight (8) selected entities in the health sector in the financial year 2017/2018. The eight entities comprised of Ministry of Health, Mulago National Referral Hospital Complex, Uganda Blood Transfusion Services, Mbarara Regional Referral Hospital, Gulu Regional Referral Hospital, Mbale Regional Referral Hospital, Masaka Regional Referral Hospital and Fort Portal Regional Referral Hospital.
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2.1.12.2 Continued loss of revenue due to Failure by Government to meet contractual obligations with a Palm Oil Refineries company
The Government of Uganda through the MoFPED, entered an agreement on 4 th April, 2003 with a Palm Oil Refineries company for the development of oil palm industry in Uganda. Under Article 5(7) of the Agreement, GOU was required to pay Value Added Tax
(VAT) on the products purchased under the project for a period of 11 years provided Government hands over 26,500 hectares of land. It was agreed that the company would then refund (subject to clause 3 of article 4) the VAT paid by the Government with interest over a period of eight (8) years in eight equal instalments, including accrued interest starting in the twelfth (12 th ) year.
However, Government has breached the contract by failing to provide all the 26,500 hectares, currently, there is a balance of the 10,000 hectares not handed over. There is no documentation to show that the Ministry has made any follow-up on this matter.
Due to Government's failure to provide the balance of the required land, the MoFPED has continued to settle all tax obligations on behalf of the company. In the year under review, the Minister wrote off a total of UGX.194,321,358,561 in line with the Tax Procedures Code Act (2019), being arrears as at 30 th June 2019 and also a total of UGX.34,172,465,908 has been accumulated in the year under audit.
Under the circumstances, it is apparent that instead of paying for 11 years, Government has so far paid for 17 years and is still continuing while the chances of recovery appear to be slim given the default. The continued failure to provide land continues to affect the Uganda Revenue Authority in its revenue collection efforts and also affects Government of Uganda revenue performance.
The Accounting Officer indicated that the Ministry was currently engaged in discussions with the Ministries of Agriculture, and Lands to identify land to meet Government obligations under the agreement.
I advised the Accounting Officer to follow up with the responsible ministries to expeditiously address the land issue. In the meantime, the PS/ST should also consider seeking legal advice from the Attorney General on the possibility of reviewing the terms of the agreement.
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Introduction
The Government of Uganda, with World Bank support, implements the Uganda Intergovernmental Fiscal Transfer (UgIFT) program to enhance local government service delivery. Initially focused on Education and Health, UgIFT was expanded in 2020 through Additional Financing of US$300 million to include Water, Environment, and Micro-Irrigation, integrating refugee services into local government systems. The program aims to improve funding adequacy, equity, and management for these sectors. Originally set to end in FY 2023/24, it was restructured and extended to December 2025. The Program Development Objective emphasizes equitable and effective LG service delivery in targeted sectors, including support for refugees and host communities.
I undertook a Value for Money audit to assess the impact of the micro-scale irrigation intervention under the UgIFT Program as a means of support to farmers for purchase and use of micro-scale irrigation technology. Key areas of focus included the installation and utilisation of irrigation technology for small holder farmers practicing agriculture on 2.5 acres with a co-payment system of funding. The audit also assessed factors that are causing the observed impact of the program. This involved evaluating the performance of the district local governments in implementing support activities such as sensitization and training of farmers, establishment of demonstration farms and farmer field schools, farm visits and other post-installation support.
The audit assessed the implementation of UgIFT programme interventions in the Agricultural sector across beneficiary districts over the period FY 2020/21 to 2023/24, capturing both Phase 1 and Phase 2 of the program.
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4.2 Ministry of Health GAVI Funds
GAVI through Ministry of Health provided cash grant to Government of Uganda for the introduction of new vaccines namely: Yellow Fever vaccine, Measles Rubella 2 vaccine and Inactivated Polio vaccine 2 (IPV2). The Ministry of Health/UNEPI allocated funds under the HSS2 grant for operational level training of health workers and integrated the implementation of these grants. Funds for implementation of activities were disbursed to Regional Referral Hospitals (RRHs) and charged with the financial management and accountability responsibility.
I designed audit procedures to assess the implementation of the cash grant and the following were my findings;
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a) Delayed Grant disbursements before project completion period
The Government of Uganda signed a Grant Financing Agreement amounting to Euro.4,200,200 with the Government of the Italian Republic on 23 rd December 2010, to be disbursed in three instalments over a three-year period with a purpose of giving financial support to the Health systems strengthening for Karamoja Region.
I noted that that the financing agreement subsequently expired and resulted in delay to dispatch the second and third instalments of Euro.1,400,000 each from Government of Italy impacting on execution of the works. A second financing agreement was agreed and subsequently the second instalment was disbursed and received on 22 nd December 2017, after expiry of the contract. The third instalment was disbursed from Italy on
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May 2019 and credited on the accounts of the project on 6 th June 2019. However, by that time, the contractor had long abandoned works which were to have been completed by 19 th December 2017.
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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.
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As such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.
Kyegegwa District received UGX 4,274,914,346, 100% of the budgeted funds to implement the programme. The following activities were undertaken;
1, Activity = Completion of Rwentuuha seed school. 1, Planned quantity = 100. 1, Actual quantity = 92%. 2, Activity = Construction of Ruyonza seed school. 2, Planned quantity = 100%. 2, Actual quantity = 54%. 3, Activity = Completion of Kabweeza HCIII. 3, Planned quantity = 100%. 3, Actual quantity = 90%. 4, Activity = Purchase of medical equipment for. 4, Planned quantity = 1. 4, 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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4.2 Implementation of Uqanda 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 .
Lyantonde District received all the entire amount of UGX.1,622,576,055 budgeted out of which UGX.962,570,695 was spent resulting into under absorption of UGX.660,570,360
I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with Guidelines and observed the following;
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Emphasis of Matter
Without modifying my opinion, I would like to draw the readers' attention to the following matter Uganda Project:
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5.0. INFORMATION SYSTEMS AUDITS
In accordance with Sections 13 and 22 of the National Audit Act (NAA) 2008, I am mandated to audit all the government investments and carry out special audit engagements that include information technology (IT) Audits. Accordingly, I planned and executed my audits following ISSAI 200: Fundamental Principles of Public-Sector Auditing and INTOSAI 5100 guidance.
I conducted three (2) audits namely; Information Systems Audit of Civil Aviation Authority; the Academic Information Management System (AIMS) and Uganda National Land Information System (Ug-NLIS). Below are redacted version of my key findings.
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4.1 Government to Government Grant (G2G-USAID)
On 25th June 2018, a development objective Agreement was signed between the Government of the United States of America and The Government of the republic of Uganda to accelerate inclusive education, health, and economic development through Uganda's systems
During the year, I undertook procedures to examine the extent of compliance and with the Consolidated Implementation letter (CIL).
Included in the warrants is a total of UGX. 1,539,258,504 which I audited using a focus area approach and below are my findings;
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h) Procurement and distribution of fertilizers by UCDA
UCDA did not have accurate and reliable data on performance of the coffee yields and incomes of farmers to facilitate accurate assessment of whether the distribution of fertilisers has increased productivity and as such it was difficult to assess the impact of the intervention.
UCDA delivered fertilizers in the districts of Mbale, Budaka, Iganga, Namutumba, Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers which affected their effectiveness.
I noted inconsistencies between the quantities of fertilisers distributed as per UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were received by the intended beneficiaries.
34 (42%) of the 81 farmers received fertilizers and yet they had not expressed interest/demand for the fertilizers contrary to Paragraph 4 of the Guidelines for distribution of fertilizers. This practice denies farmers who genuinely expressed interest opportunity to get fertilizers.
Out of 81 farmers interviewed, 70 (86%) received training and sensitization on the benefits of coffee rehabilitation, stumping and fertilizer application however, they did not follow the prescribed fertilizer application procedures due to the limited number of extension workers to oversee the application of the fertilisers.
Inspection of farmers in the selected districts revealed that 11 out of 81 farmers were not trained on the use and application of fertilisers and such they were not prepared to utilise the fertilizers.
The above shortcomings negatively affected the effectiveness of the intervention. However, the Accounting officer explained that UCDA has procured a Geospatial Monitoring and Evaluation System (GMES)) and App to register coffee farmers and other coffee value chain actors and manage the distribution of inputs which will help to eliminate the above shortcomings.
I advised the Accounting Officer to expedite the roll out of the GMES system in order to address the above challenges.
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11.0 Management of Information Technology (IT) Investments in Government
The Government of Uganda (GoU) is making large investments in Information Technology (IT) systems because of the tremendous benefits IT can bring to its
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operations and services. One of the key programmes of NDP III 2020/21-2024/25 is Digital Transformation, in which Government of Uganda, aims to increase Information, Communication Technology (ICT) penetration and use of digital services for enhancing social and economic development.
As a result of the national prioritization of ICT, I undertook a thematic audit covering three financial years' expenditure (2019/20 to 2021/22) to scrutinize the management of IT Investments across Government. The overall objective was to assess whether the IT investments in Government are strategically aligned, managed appropriately and focused on achieving the NDP III objective. The procedures undertaken covered: planning and budgeting; procurement, utilization, maintenance and disposal of IT systems; governance; and financial reporting.
For 2021/2022, the entity budgeted for UGX.2,6000,000 to acquire and implement IT systems and equipment and received UGX.2,200,000,000.
A review of ICT activities implemented by the Authority revealed the following;
11.1, Observation = Disposal and Decommissioning of ICT Assets Paragraph 15.11.1 of the TIs, 2017, PPDA Act, 2003 (as amended) and PPDA Regulations 2014, together with the PFMA, 2015 require MDAs and LGs to efficiently and transparently dispose assets as recommended. However, I noted;. 11.1, = Recommendation I advised the Accounting Officer to expedite the process of disposing of the ICT equipment, per the. 11.2, Observation = ICT Governance IT governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT sustains and extends its strategies and objectives. However, a review of the ICT governance structure of the entity revealed that;. 11.2, = Recommendation I advised the Accounting Officer to expedite the process of disposing of the ICT equipment, per the
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(ii) Irregular Exportation of Unprocessed Minerals
In a letter dated 24 th November 2011, H.E. the President of Uganda imposed a moratorium on the export of unprocessed iron ore and other minerals. However, a review of export data from ASYCUDA for the FY 2022/2023 revealed several instances whereby consignments of unprocessed minerals were made and subsequently exported despite the presidential directive.
I was not given any evidence to confirm whether there was a special permit to allow these exports. Non-compliance on exports of unprocessed minerals leads to loss of revenue and denies the Country the opportunity to add value to the minerals as well as the development of the backward and forward linkages.
URA Management explained that the Mining and Minerals Act 2022 repealed the Mining Act 2003 which imposed an export levy of 10% for unprocessed mineral exports. The Mining and Minerals Act of 2022 does not define the terms; 'processed minerals' and 'unprocessed minerals', which therefore brings ambiguity in the treatment of such cases.
The government should urgently review the existing legal framework with a view to ensuring that the Country benefits from its minerals.
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Conclusion
The current legal and policy framework for provision of education services in Uganda provide generic guidance inclusion of learners with special needs in education arrangements . However, the absence of specific guidelines on how individual needs of learners with special needs should be integrated into education programmes hinders their effective access to equitable and affordable access to education services. on
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Engineering Audit on a Selected Sample of Infrastructure Projects Implemented by Uganda Railways Corporation
During the year, URC implemented four public works contracts totaling UGX.661.144Bn. I conducted engineering audits on three railway projects valued at UGX.629.817Bn, representing 95% of the total public works project value.
Below is a summary of key findings and observations resulting from the engineering audit.
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2.1 Failure to maintain complete and accurate performance data
UCDA implemented coffee rehabilitation in partnership with District Local Governments, Operation Wealth Creation and the farmers. This involved stumping the old coffee trees and applying fertilizers to improve growth and productivity of stumped trees. Coffee rehabilitation was expected to increase coffee yields from 0.55kilograms per tree to 1.5 kilograms per tree in the years 2021/2022 to 2024/2025 according to the entity's strategic plan and increase in the incomes of farmers from UGX.1,237,500 to UGX.3,375,000 per acreage.
However it was observed that UCDA did not have accurate and reliable data on performance of the coffee yields and incomes from the intervention to enable me assess whether the above objective has been achieved.
An interview with beneficiary farmers during inspection revealed that there was significant improvement in yields, disease resistance and plant rejuvenation as a result of the rehabilitation intervention. However, there was no statistical data maintained by UCDA to support the reported impact of the intervention and outcome. UCDA was operating a manual system which could not be relied on.
Failure to maintain complete and accurate performance data by UCDA is partly a result of absence of performance records kept by farmers which would be the source of the primary data.
Lack of data from the upstream players in the coffee value chain makes it difficult for UCDA to accurately evaluate the impact of the fertilizer application on coffee production and productivity.
The Accounting officer explained that UCDA has procured a Geospatial Monitoring and Evaluation System (GMES)) and App for registering coffee farmers, other coffee Value Chain Actors and management of extension work such as distribution of inputs (fertilisers, chemicals seedlings etc.), factory inspections and farm inspections among
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others. This will help to eliminate the challenges with manual systems related to data collection, storage and retrieval.
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iv. To ascertain whether the statistics produced and disseminated by the NFASS meet the current and/or emerging needs of stakeholders and users of agricultural statistics.
a) Stakeholder Consultation . The audit noted that key stakeholders like the farmers under the Uganda National Farmers' Federation, Uganda Meteorological Authority, Uganda Revenue Authority, Bank of Uganda among others were not consulted.
b) Emerging needs of Stakeholders. Audit observed that the Ministry generated only production data for 17 key commodities but excluded market and weather data and analysis which is considered key information to support farm production and marketing.
c) Dissemination of Agricultural Statistics
Lack of an Agricultural Statistics Dissemination Strategy. The MAAIF MPS for FY 2015/16, stated as part of prior year achievements (2014/15), that a draft statistics dissemination strategy had been developed. However, MAAIF did not avail the draft and/or the approved statistics dissemination strategy for audit. As a result, there is no guidance provided by the ministry to agencies producing agricultural statistics.
Limited dissemination mechanisms. I noted that MAAIF and sector agencies disseminate statistics through the MAAIF statistical abstract and also through their respective websites for access by the different stakeholders. However, only 5 % of the people in rural areas and 21% of the people in urban areas have access to the internet. In addition, only 13% of persons aged 15 years and above were aware of any or some Government online services available irrespective of whether they had used the internet or not.
The Audit recommended that MAAIF should;
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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.
Kaabong District received UGX. 750,000,000 representing (100%), of the budgeted funds to implement the programme. The following activity was undertaken;
1, Activity = Construction of Sidok Seed Secondary School. 1, Planned quantity = 1. 1, Actual quantity = 0
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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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1.2 Motivation
Education in Uganda is a constitutional right for all citizens and therefore; all persons should be supported to enjoy this right to education? . The World Bank estimates that 16% of Ugandan children have a disability , and this poses a significant barrier to their education 8 In the year 2020, approximately 65 million children in Africa of primary and secondary school age had disabilities, with nearly half of them being out of school 9
Human capital development initiatives in the NDP3 and the its Programme Implementation Action Plan (PIAP)
The Persons with Disability Act; 2020, Page 6
The Persons with Disability Act, 2020, schedule 3.
The national inclusive education policy 2021
https: / /www.worldbank orglen /topic/disability /brief disability-inclusive-education-in-africa-program
://www.worldbank org/en /news/factsheet/2020/02/07 /special-needs-education-in-uganda-sustainable-developmentgoal-sdg-4-concerns-quality-and-inclusive-education https:
Children with special needs face tremendous problems in Uganda's education system including discrimination, stigma and limited access to inclusive and special schools'o . Only 5% of special needs children were able to access inclusive settings while 10% had access to special needs schools. According to MoES (2017), the enrolment at primary school level constituted only 9% of the overall children with special needs. Out of the total enrolment; 9,597 (1.6%) learners in pre-primary , 172,864 (2%) in primary , and 8,945 (0.6%) in secondary had impairments"
Uganda has in place the Persons with Disability Act, 2020, that provides for the respect and promotion of the fundamental and other human rights and freedoms of persons with disabilities . Government ratified the UN Convention on the Rights of Persons with Disabilities and is a signatory to the international agreements such as the Salamanca Statement and Framework for Action on Special Needs Education that provide for learners with special needs12. inclusive education was created with the objective of delivering Special Needs and a coordinated and adequately resourced manner thereby ensuring that no one is left behind.
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5.0 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROGRAM
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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viii. Transition and migration from Muehlbauer ID Services Gmbh NSIS to the USPC NSIS
On 19 th March 2010, the Government of Uganda and M/S Muehlbauer ID Services GmbH entered into a contract for the establishment of the National Security Information Systems (NSIS) Project and related services. Subsequently, in 2017, GoU entered into a Joint Venture Agreement resulting in the formulation of Uganda Security Printing Company (USPC) for the exclusive production and supply of all security documents for you, including national identity cards and birth and death certificates. Accordingly, NIRA signed the JVA in which the production of national identity cards and certificates of birth and death were to commence in the financial year 2020/2021. I reviewed the transition documentation and noted the following;
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I noted the following positives:
(i) There was an increase in the number of ferries operated by MoWT, UNRA, and URC from 14 in 2018/19 to 17 in 2023/22. Ferry capacity rose from 1,702 passengers in FY 2018/19 to 2,112 passengers in FY 2021/22, and the cargo capacity from 2,830 tonnes in FY 2018/19 to 4,390 tonnes in FY 2021/22. Of the 17 ferries, UNRA and MoWT run 15 ferries on inland water crossings in Uganda, while URC operates two ferries on Lake Victoria, linking Port Bell and Jinja Port (Uganda) with the ports of Kisumu (Kenya) and Mwanza (Tanzania).
(ii) UNRA is currently undertaking the construction of 12 ferries which, when completed, are expected to increase the passenger and cargo carrying capacity by at least 1,570 passengers and 990 tonnes, and reach some of the currently unserved areas.
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1. Progress towards attaining SDG 2.3 and 2.4
Despite the impressive production growth, average annual yields per hectare (productivity) for all the above crops except bananas stagnated or declined relative to the 2016 baseline, putting the country at risk of missing the 2030 SDG 2.3 target.
The audit also noted emphasis on expansion of acreage of land under cultivation rather than increasing productivity, which is not sustainable. Furthermore, the audit revealed a lack of established periodic targets to monitor progress towards SDG attainment for Targets 2.3 and 2.4. Data on attainment of SDG target 2.4 was not collected by Uganda Bureau of Statistics (UBOS), Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) and Ministry of Trade, Industry and Cooperatives (MoTIC).
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3.6 Accounting, Reporting, and Oversight
i) 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). During the financial year 2022/2023, MoFPED commenced the implementation of the change to full accrual accounting and reporting. This is aimed at enhancing relevancy and completeness of financial information to stakeholders to facilitate making economic decisions based on the financial statements.
ii) Programme Based Budgeting system was upgraded and interfaced with the expenditure management system (IFMS). The upgrade also provided for opening up for NTR budgeting and going forward this will facilitate reporting on NTR budgets in the financial statements.
iii) Parliamentary accountability committees review, comment and debate findings of the audit reports as evidenced by the Hansards and Committee reports laid and discussed in the plenary sessions of Parliament. In addition, Parliament sometimes constitutes adhoc committees to discuss Auditor General's report on specific matters/investigations as requested by the Speaker.
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iv) There is a legislative calendar in place with sufficient time for Parliamentary oversight on the PFM cycle and Parliament complies with it.
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3.10.1. Management of Bilateral Scholarships
Section 42(1) of the Higher Education Students Financing Act provides that all scholarships offered by the Government of Uganda (GOU), including bilateral scholarships, existing immediately before the commencement of this Act shall vest in the Board.
Subsection (2) further provides that the central scholarship committee of the Ministry of education and Sports existing immediately before the commencement of this Act shall cease to exist on such a date as the Minister may by Statutory Instrument publish in the gazette.
Over the years, Uganda has received scholarships through various schemes from several Countries. The various types of awards include offers through bilateral cooperation, offers through multilateral cooperation and direct offers to individuals through Embassies of awarding Governments, Institutions and Agencies.
Scholarships awarded to Ugandans through Embassies of awarding Government are in most cases received on an annual basis, most of them routed through the Ministry of Foreign Affairs. The major and regular donors are; United Kingdom, India, Egypt, China, Cuba, Turkey, Algeria, New Zealand and Hungary, among others.
A review was undertaken with the objective of establishing the effectiveness in management of Bi-lateral scholarships, identifying the challenges and providing recommendations for improvement. During the analysis, a number of aspects were considered including; the extent of awareness of the scholarship programmes by Ugandans, absorption of Bilateral Scholarships, and the transparency and effectiveness of the award process. The following matters anomalies were identified;
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Tax revenues
Tax revenues are recognized when collection is made by the tax collecton agency of Government, the Uganda Revenue Äuthority (URA) services and benefits are provided by the accounting to the public but these do not necessarily givê tise to revenue to the entity Equivalently, Payment of tax and other dues do not necessarily result into an entidement to the taxpayer to receive equivalent value of services or benefits because there is no relationship between payments of tax and other and teceipt of_ and services from the Govetnment. Many entity explicit goods dues,
Tax collections not yet remitted to the Uganda Consolidated Fund by URA at the repotting date are recognised as in transit in the Statement of Financial Position cash
Other revenue is recognized as follows:
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KEY RECOMMENDATIONS
I advised the Commissioner General of Uganda Revenue Authority to;
(i) Assess the Customs Department internal operating processes and procedures on a regular basis and ensure that URA's classification of stations as preventative or revenue-generating should have key performance indicators in place to track their overall performance and contribution to revenue generation. Furthermore, urged URA to conduct a review of the size and locations of customs stations around the country in order to align their structures with revenue collection and border protection as their key objectives.
(ii) Engage Bond Keepers in the verification process as specified in the customs business compendium in order to promote openness and accountability in the verification process.
(iii) Ensure that seizure procedures are followed in order to enhance revenue collection and foster conformity with tax regulations across all involved in international trade.
(iv) Ensure that the seizure and penalty system captures comprehensive attributes of entries to facilitate easy follow up of offences management.
(v) Integrate the various IT systems to facilitate effective information sharing, analysis, and use of customs data in decision making.
(vi) Provide ongoing refresher training for verification personnel and their supervisors to guarantee compliance with established procedures.
(vii) Establish, document, and communicate job allocation procedures, as well as ensure limited manual override of the automated task allocation systems in order to reduce concentration risk.
(viii) Integrate robust system controls and online verification mechanisms into their IT systems to prevent the entry of prohibited vehicles as guided by URA policy instruments.
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4.1.7 VALUE FOR MONEY AUDIT REPORT ON THE IMPLEMENTATION OF THE TAXPAYER REGISTER EXPANSION PROGRAMME (TREP) FOR ENHANCEMENT OF REVENUE COLLECTIONS BY UGANDA REVENUE AUTHORITY (URA) AND OTHER COLLABORATING AGENCIES
Uganda's Domestic Revenue Mobilization Strategy (DRMS) which aims to strike a balance between growing the economy and raising more resources, identifies key policy priorities and actions which focus on addressing non-compliance and addressing Tax Policy and design deficiencies. Among the priorities is supporting compliance and enhancement of revenues through sharper focus on registration, improved taxpayer services and education which can be achieved by making it easier for Ugandans who are currently
outside the tax system, to become registered and active taxpayers. The other priority of the strategy is making it more difficult for those who can afford to pay but are unwilling yet enjoying social services paid for by others. The strategy aims to expand the tax base by gradually formalising the large informal sector, and improving efficiency in revenue collection and compliance.
In a bid to identify and expand the taxpayer base and collect taxes from small businesses, Uganda Revenue Authority (URA), Uganda Registration Services Bureau (URSB), Ministry of Local Government (MoLG) and Kampala Capital City Authority (KCCA) came together under a framework known as Taxpayer Register Expansion Programme (TREP) which commenced in the Financial Year 2015/16. The TREP collaborative framework is intended to increase accessibility to business registration and licensing services that, in effect formalize businesses, thereby boosting their access to opportunities such as tenders and financing, enabling business expansion and increased employment, improved participation and competiveness in the regional market, as well as increased revenue mobilization for financing Government programmes. I found this to be important because it focuses on expanding the taxpayer register, thereby creating an avenue for increasing Government revenue for improved social services.
Accordingly, I undertook a Value for Money audit on the Implementation of TREP by URA and its other partnering agencies. The following key findings and recommendations were made;
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3.5 Management of Petroleum Revenues and Recoverable Costs
The Petroleum Fund is established by Section 56 of the Public Finance and Management Act, 2015 (as amended). The Fund serves as a depository for all revenues accruing to Government from petroleum operations and other related activities. Withdrawals from the Fund are made by appropriation to either the Uganda Consolidated Fund (UCF) or to the Petroleum Revenue Investment Reserve (PRIR). The transfers to the Consolidated Fund are supposed to support the national budget on infrastructure development while those to the PRIR are for future investment.
At the beginning of the year, the Fund had an opening balance of UGX.457.5 billion and it received revenue totaling to UGX.56.7 billion during the year. A sum of UGX.200 billion was transferred to the Consolidated Fund for budget support. I reviewed the operations of the Fund and noted the following:
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3.0 Staff Performance Management Initiatives
The Government of Uganda has been implementing Public Service Reforms since the 1990s geared towards cultivating a performance culture focused on results, excellence and professionalism.
Consequently, a number of performance management initiatives have been introduced for enhancing performance and service delivery in the Public Service. These include the Open Performance Appraisal System, Rewards and Sanctions Framework, Client Charters and Service Delivery Standards and Performance Agreements/Plans, among others.
To implement the staff performance management initiatives, public service issued Circular Standing Instructions No. 1 of 2010, Circular Standing Instruction No. 1 of 2016, Public Service Standing Orders, Circular Standing Instruction No.1 Of 2011 to offer guidance to MDAs and Local Governments in undertaking the different activities on staff performance management.
Kampala Capital City Authority (KCCA) has an approved organization structure comprising of 1464 staff out of which 1182 posts have been filled, leaving a balance of2 82 posts vacant. I undertook a review of the Authority staff in post to examine how the entity has implemented the above initiatives, and I noted the following;
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Summary of the extent of implementation of the Recommendations in the Previous Audit Report by the MoGLSD
i) Creating extensive and sustained sensitization about the importance of workplace registration and equipment certification.
a) The follow-up audit noted that workplace registration was still low, as 2,149 workplaces had been registered at the end of 2023, representing
0.215% of the estimated one million workplaces in the country, which is a 0.1% increase from the 2016 reported statistic of registered workplaces.
b) There was an increase in delays to renew workplace registration certificates since 2016, which ranged from 1-300 days to the current 1931 days representing a 210% increase.
ii) Developing and implementing systematic risk assessment criteria to identify and assess OSH hazards and prioritize workplaces for inspection to enable the Ministry to provide assurance that the available resources are used efficiently to carry out the most critical inspections, and
iii) Putting in place mechanisms to maximize the number and impact of workplace inspections through informed planning for inspections and equipment. There was lack of capacity, for example;
a) The current ratio of inspectors to workers in Uganda is 1:452,000 contrary to the recommended 1: 40,000 ratio of inspectors to workers as per the International Labour organization (ILO) standard.
b) Out of 102 required inspection equipment, the department possessed only 16 (15.7%) equipment with 86 (84%) critical inspection equipment missing to support evidence-based inspections. Out of the 25 staff, only 1 senior occupational hygienist had training in use of tools.
c) Out of a sample of 94 Government owned lifts, 39 (41%) had never been examined and certified for use whereas 55 (59%) had delays of certification renewal ranging from 12 to 156 months contrary to the recommended bi-annual certification period. Similarly, out of the 160 privately owned lifts, 23 (14%) had been examined and certified for use, 12 (8%) had never been examined and certified at all, and 125 (78%) had delays of certification renewal ranging from 12 to 144 months.
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10.2 Review of the Performance of the Police Canine Unit
The Uganda Police canine unit is a specialized unit that works hand in hand with other departments of Police to prevent, detect and investigate crime. The unit also supports the anti-narcotics department by providing narcotics detection dogs and explosive detection dogs at border points.
Uganda Police Force has a total of two hundred nine (209) dogs and 305 dog handlers in the police canine unit as of November 2023.
Over the years, the number of crime investigations in which dogs have been used has increased by 58.4% from 7,203 in 2019 to 17,312 in the current year. The table below refers.
Table showing the distribution of Canine services by Region
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7.6. Prevention and Response to Incidents of Fire by Uganda Police Force.
Directorate of Fire Prevention and Emergency Rescue Services (DFPERS) is one of the directorates in the Uganda Police Force. Its major role is to enhance capacity for prevention of emergencies and delivery of rescue services in order to deliver on its functions of fire prevention, fire suppression and emergence rescue. The directorate operates eleven (11) fire stations in Kampala Metropolitan Area and thirty-four (34) others stations across the country.
This study assessed the extent to which DFPERS has put in place measures to prevent and respond to fire outbreaks. The Directorate of Fire and Rescue services has made notable achievements over its nine years of existence as illustrated below;
Following the creation of DFPERS in 2012 the number of fire stations in the country has increased by thirty-one (31) which has improved access to fire services. In addition, coordination with stakeholders in preventing and responding to fire by DFPERS has improved and a total of 4,131 have been responded to in the last four years thus saving lives and property. Despite the achievements registered, the audit identified the following areas that need to be addressed.
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1.2 Motivation
Despite the above efforts, access to education for learners with special needs remains materials and equipment are insufficient; public funding for special needs education is insufficient; and sign language interpreters are few': . According to the Uganda Bureau of Statistics (UBOS) statistical abstract of less than 3% of the pre-primary behind as seen in their poor performance in the 2022 Primary Leaving Examinations (PLE) results in which no special needs student emerged with division one while 55 out of 263 registered learners missed the examinations 5 , These challenges coupled with government's inability to include special needs learners in vocational interventions impedes their development and future financial and health prospects16_ 2021,
Governments have the primary responsibility for follow-up and review; at the national, regional and global levels, in relation to the progress made in implementing SDGs and their targets over the fifteen To this end, International Organization of Supreme Audit Institutions (INTOSAI) committed to and called upon member supreme audit institutions (SAIs) to contribute to the follow-up and review SDGs within the context of each nation's specific sustainable development efforts and SAIs' individual 18 mandates' years'7,
In (AFROSAI-E) as of on-going efforts to empower members to support their governments in achieving the Sustainable Development Goals (SDGs), invited members to participate in coordinated SDG audits including the audit of the 2023, part
10 Uganda National Child policy 2020 page 19
The Education and Sports Sector Statistical Abstract, 2017
goal-sdg-4-concerns-quality-and-inclusive-education
UBOS statistical abstract 2021
Ilwww newvision co.ug /category /world /calls-for-inclusivity-for-learners-with-moder-152150 https:
UN The 2030 Agenda for Sustainable Development, A/RESI70/1
https:
IDI's SDG Audit Model
government's progress towards providing equal, equitable; and affordable education for children with disabilities in line with SDG target 4.5.
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ANNEXURE VI - DEFERRED AUDITS 2019/20
VFM audits Implementation of Agriculture. , Period = 2019/20. 144 145, Entity CAT = Cluster Development Project(ACDP) VFM audits. 144 145, Period = 2019/20. , Entity CAT = Fire Prevention and Rescue services by Uganda Police Management of Natural. , Period = 2019/20. 146, Entity CAT = VFM audits. 146, Period = 2019/20. 147, Entity CAT = Forests VFM audits Management of Research by. 147, Period = . 148, Entity CAT = Higher Institutions of Learning VFM audits Uganda Women Entrepreneurship Programme. 148, Period = 2019/20. 149, Entity CAT = (UWEP) VFM audits Management of Government. 149, Period = 2019/20. 150, Entity CAT = Investments under the Uganda Development. 150, Period = 2019/20
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5.3. Information Systems Audit of Uganda National Land Information System (UgNLIS)
The Government of Uganda sought assistance from the World Bank to make reforms in the Lands Sector through the Competitiveness and Enterprise Development Project (CEDP). The Modernizing of the land administration activity was implemented through a project named the "Design, Supply, Installation and Implementation of the National Land Information System Infrastructure (DeSINLISI) by the Ministry of Lands Housing and Urban Development (MLHUD). The main objective of the DeSINLISI) project was to establish a National Land Information System Infrastructure for the entire country to foster efficiency and transparency in land transactions processing as well as uphold the land tenure security.
I undertook an audit of the system with the aim of assessing it effectiveness in supporting the land registration process to achieve intended objectives.
Below are the key findings:
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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.
Kabarole District received all the budgeted funds of UGX 5,549882,279 to the implement the programme.
The following activities were undertaken;
1, Activity = Construction of Kichwamba Seed School. 1, Planned quantity = 2. 1, Actual quantity = 1. 2, Activity = Upgrade of Kidubuli HC II to HC III & Construction of a new facility in Kiiko TC. 2, Planned quantity = 2. 2, Actual quantity = 1. 3, Activity = Upgrade of Iruhuura & Kicwamba HC II to HC III. 3, Planned quantity = 2. 3, Actual quantity = 1. 4, Activity = Upgrade of Nyabuswa & Kitule HC ii to HC III. 4, Planned quantity = 2. 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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Introduction
I observed that DCIC undertook various interventions to improve the management of work permits and achieved notable milestones and effective performance. These include amending the Uganda Citizenship and Immigration Control Act to align with the evolving needs of the Directorate, engaging with stakeholders, decentralisation of immigration services to regional offices, and investment in information systems such as the eimmigration system, Migration Information and Data Analysis System (MIDAS), and Personal Identification Secure Comparison and Evaluation System (PISCES) to simplify the application, processing, issuance, and monitoring of work permits. Furthermore, DCIC has recruited additional staff to enhance service delivery and ensure more efficient and accessible work permit management. Despite the notable performance, the following were observed;
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a) Report of the Auditor General on the audit of the Treasury Memorandum presented to Parliament by the Hon. Minister of Finance, Planning and Economic Development on various MDAs
Thirteen (13) Treasury Memoranda reports for the financial year 2019/20 for various entities were presented for audit. The table below provides a summary of the status of implementation of the audit recommendations in various entities including; Ministry of
Defense and Veteran Affairs, State House, the Judiciary, Uganda Police, Ministry of Internal Affairs, Ministry of Works and Transport, Ministry of Local Government, Prisons service, Ministry of Agriculture, Animal Industry and Fisheries, Ministry of Energy and Mineral Development, Ministry of Water and Environment, Ministry of Lands Housing and Urban Development and Office of the President.
Out of 145 recommendations given, 62 (43%) were fully implemented, 56 (37%) partialy implemented and 27 (19%) recommendations were not implemented. The table below refers;
Table 80: Summary of implementation of Audit recommendations in the 2019/2020 Treasury Memoranda
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1.10 Irregular purchase of shares by Government
Section 22(1) of the Public Finance Management Act Cap 171, states that a vote shall not enter a contract, transaction, or agreement that binds the Government to a financial commitment for more than one financial year or which results in a contingent liability, except where the financial commitment or contingent liability is authorized by Parliament.
Section 90 of the Companies Act Cap 106 further provides that a certificate, under the common seal of the company or any other title evidencing securities under the Act or any other law, specifying any shares held by any member shall be prima facie evidence of title of the member to the shares.
A review of the company records at the Uganda Registration Services Bureau (URSB) revealed the following:
a) The company, in a special resolution dated 8 th October 2021 and filed at URSB on 20 th July 2022, resolved that the company creates preference redeemable shares each valued at UGX.1,000,000 and issued at a premium of UGX.380,367 per share. The resolution also provided for the rights attached to the redeemable shares.
b) In a subsequent resolution dated 22 nd October 2021, and filed at URSB on 25 th July 2022, the company resolved that 150,000 preference redeemable shares of UGX.1,000,000 issued at a premium of UGX.380,367 per share be allotted to the Government of Uganda. In a special resolution of the company dated 22 nd October 2021 and filed with the URSB on 14 th July 2022, the company resolved to increase its share capital from UGX.15Bn to UGX.222.13Bn and to create 150,000 preference redeemable shares to be allotted to Government of Uganda.
c) The company filed an amended company Memorandum and Articles of Association for the company with the URSB on 20 th July 2022 in which the company indicated its share capital as UGX.222.130Bn divided into 15,000 ordinary shares of UGX.1,000,000 each and 150,000 redeemable preference shares issued at a premium of UGX.380,367 per share.
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1 Extracted from the BIG
and enhance senior consultants in Hospitals 262101 contributions to International, Recommendation = 2 As derived from MoFPED NTR estimates (Bn.) Human Capital Develo p ment 9.794 263402 Transfers to other government units i.e. Maintenance of Oxygen plants under RRH, strengthening government's effort to manage Disaster through Uganda Red Cross Society. Support to Uganda Red Cross Society blood mobilization; Community Extension workers and enhance senior consultants in Hospitals 262101 contributions to International
3
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4.3 Repatriation of victims of trafficking
Section 14 of the Prevention of Trafficking in Persons Act, 2009, requires that the Minister, in cooperation with the appropriate government agencies, shall be responsible for the facilitation of repatriation of victims of trafficking in persons to and from Uganda.
I noted that the Coordination Office for prevention of trafficking in persons at the Ministry of Internal Affairs faces challenges in responding to complaints of abuse from suspected trafficked persons especially migrant workers, which at times results in the death of some victims due to delayed response.
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Management indicated that there is no budget for the repatriation of victims of trafficking and mainly relies on Civil Society Organizations to repatriate victims of trafficking.
The Accounting Officer explained that management would continue to lobby stakeholders like MoFPED, Civil Society Organizations and other Development partners like the International Organization for Migration (IOM) for victims' funding. Also, a proposal for an Insurance policy was advised for all migrant workers.
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4.2. REDACTED INFORMATION SYSTEMS AUDIT REPORTS
In accordance with Sections 13 and 22 of the National Audit Act (NAA) 2008, I am mandated to audit all the government investments and carry out special audit engagements that include information technology (IT) Audits. Accordingly, I planned and executed my audits following ISSAI 200: Fundamental Principles of Public-Sector Auditing and INTOSAI 5100 guidance.
I conducted four (4) audits namely; National Security Information System (NSIS) at NIRA; Programme Budgeting System (PBS) at MOFPED, and Uganda Driver Licensing System (UDLS) at (MoWT). Below are redacted versions of my key findings.
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(iv) Improved Cash Management and ptedictability in funding
The Treasury Single Account (TSA) has been improving government cash management and predictability in availability of funds for commitment of expenditute. It is on account of this teform that the Uganda Consolidated Fund (UCF) has had positive balance since March 2016. To further cement this reform, plans ate underway to operate one TSA fot the entire government. It is planned to merge the current central government TSA and local government TSA Government has also changed its planning horizon from one month to three infotmed by better quarterly updates of the cash flow projections:
2017/2018 Consolidated Financial Statements
8 Page
ACCOUNTANT GENERAL'S OFFICE
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1.0 Implementation of the Approved_Budqet
Section 22 (1) of the UCAA Act (chapter 354) states that UCAA shall, within three months before the commencement of each financial year, prepare and submit to the Minister of Works and Transport for his or her approval; estimates of income and expenditure of the Authority for the next ensuing year as be approved by the Board; and at any time before the end of a financial year , the Authority may prepare and submit to the Minister for approval estimates supplementary to the estimates of a current may any year .
The Authority prepares a budget every year which provides expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and out-put the funds will be spent on in order to deliver services.
I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents.
The mandate of UCAA is to promote safe secure, regular and efficient use and development of civil aviation inside and outside Uganda as per the amended UCAA Act, 2019. The entity had an approved budget of UGX.242.122Bn, out òf which UGX. 283.372Bn was realized.
I reviewed the implementation of the approved 2022/2023 budget by the entity and noted the following;
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Introduction
In March 2013, the AG issued a report to Parliament on Management of Blood Transfusion Services by Uganda Blood Transfusion Services (UBTS). The audit report highlighted key problems in management of blood transfusion services, such as absence of accreditation and certification of the transfusion services; difficulties in meeting blood collection targets, inaccurate tracking of blood requirements, and ensuring appropriate use of blood and blood products; and deficiencies in quality management, training, blood-component therapy, and infrastructure development. These gaps hindered UBTS performance in providing essential blood transfusion services to the country. The report made recommendations for addressing the identified performance gaps to enhance UBTS' performance in providing blood transfusion services.
The OAG undertook a follow-up of the 2013 audit report to assess the extent of implementation of the audit recommendations, given that the extent to which UBTS addressed the issues would have a bearing on provision and access to blood transfusion services in the country.
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Scope of the follow-up
The previous audit covered three (3) Financial Years (FY) starting from 2010/11 to 2012/13 and was published in 2014. The follow-up audit evaluated progress made by the MEMD and roles played by key stakeholders such as the Uganda National Bureau of Standards (UNBS) and Uganda Revenue Authority (URA) in implementing audit recommendations from 2014 to 2024.
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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 Uganda's Inter-Governmental Fiscal Transfer Reform Program (IGFTRP) for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.
The District received UGX.750, 000,000, out of UGX.750, 000,000 budgeted to the implement the programme. The following activities were undertaken;
1, Activity = Construction of Kitagenda seed school. 1, Planned quantity = 1. 1, 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;
15
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3.4 Staffing gaps in the Directorate of Legal Advisory and Consultative Services
Paragraph A-c (4) of the Uganda Public Service Standing Orders, 2021, provides that any approved post for which funds are provided in the budget shall be submitted to the relevant Service Commission for filling within one month.
I noted that DLAS, as a department, had an approved structure of 52 staff. Out of this, 38 positions were filled, and 14 were vacant, representing 27% of the approved structure. Details are in the table below:
1, Title = Office of the Director. 1, Approved Positions = 8. 1, Staff in Post = 5. 1, Vacancies = 3. 1, %age vacant positions = 38%. 2, Title = DLAS (Line Ministries & Public Agencies). 2, Approved Positions = 17. 2, Staff in Post = 13. 2, Vacancies = 4. 2, %age vacant positions = 24%. 3, Title = DLAS (Local Government). 3, Approved Positions = 11. 3, Staff in Post = 8. 3, Vacancies = 3. 3, %age vacant positions = 27%. 4, Title = DLAS (Contracts & Negotiations). 4, Approved Positions = 16. 4, Staff in Post = 12. 4, Vacancies = 4. 4, %age vacant positions = 25%. , Title = Total. , Approved Positions = 52. , Staff in Post = 38. , Vacancies = 14. , %age vacant positions = 27%
I noted that DLAS - Contracts and negotiations, a section directly responsible for the clearance of contracts, is understaffed by 25%, affecting the timeliness of clearing contracts.
The Accounting Officer explained that the workload in the Directorate is not matched by the available workforce by a very large margin. In liaison with Public Service Commission, the Ministry has since recruited 25 state attorneys, of which four were
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deployed to the Directorate of Legal and Advisory Services. The process of filling the remaining vacancies is ongoing through promotions.
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iv. Failure by Uganda Lands Commission (ULC) to Utilise the UG-NLIS
I reviewed the Land information system and noted that Uganda Land Commission (ULC) does not utilize the Ug-NLIS to process land transactions (leases of public land). I noted that lease transactions were manually processed outside the system.
It should be noted that ULC was involved in the development of system and user requirements and acceptance of Ug-NLIS as a solution that meets the Commission's business needs. Further, I noted that ULC acquired another system which duplicates the functionality of the Ug-NLIS at a cost of UGX.500 million.
The investment by ULC in a duplicate land registration system is deemed a wasteful expenditure. Management informed me that the Commission has commenced processing of public leases using the Ug-NLIS.
I have advised Management to ensure that all public leases processed outside the Ug-NLIS should be captured into the system as a backlog.
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c) Citation of the Laws
The Uganda Law Reform Commission (ULRC), in line with its mandate, revised and updated the Statute Book by preparing the 7 th Revised Edition of the Principal Laws of Uganda. This process involved updating, reorganizing, and consolidating all statutes from Independence up to 31 st December 2023 into a single statute book, commonly known as "The Red Volume."
The Revised Edition came into effect on 1 st July 2024. As a result, when consolidating this Report and compiling the individual entity/project audit reports for the FY 2023/24, the Auditor General took the revised citations into account.
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Summary of Status of Implementation of Auditor General's Findings and Recommendations of the Previous Audit Report and Actions taken by UWA
is now being provided to all UWA staff across all levels. = Rhino specific strategy was developed and is being implemented with very promising results for the numbers of rhinos in Uganda.. in the country. Community conservation revenue sharing scheme, Audit recommendation UWA should review its staff medical scheme and strategies to ensure that all = in the country. Community conservation revenue sharing scheme. in the country. Community conservation revenue sharing scheme, Status of implementation Implemented = in the country. Community conservation revenue sharing scheme. in the country. Community conservation revenue sharing scheme, Audit comment on resolving previous condition/problem by the actions of uwa management Medical insurance is now being provided to all UWA staff across all levels. = in the country. Community conservation revenue sharing scheme. 13, Audit recommendation UWA should review its staff medical scheme and strategies to ensure that all = The Community conservation unit of UWA should guide the. 13, Status of implementation Implemented = Partially Implemented/Con tinuous. 13, Audit comment on resolving previous condition/problem by the actions of uwa management Medical insurance is now being provided to all UWA staff across all levels. = Revenue sharing has greatly improved despite Covid 19 challenges.. 14, Audit recommendation UWA should review its staff medical scheme and strategies to ensure that all = UWA should ensure prompt disbursement of the share of revenue to communities.. 14, Status of implementation Implemented = Not Implemented. 14, Audit comment on resolving previous condition/problem by the actions of uwa management Medical insurance is now being provided to all UWA staff across all levels. = Revenues are not promptly disbursed and thus the problem continues to exist. 15, Audit recommendation UWA should review its staff medical scheme and strategies to ensure that all = UWA should expedite the process of the review of the revenue sharing guidelines and the approved guidelines should be communicated to. 15, Status of implementation Implemented = Partially Implemented. 15, Audit comment on resolving previous condition/problem by the actions of uwa management Medical insurance is now being provided to all UWA staff across all levels. = due to covid 19 challenges. Revenue sharing guidelines
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3.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFI) PROGRAM
The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery .
As such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery .
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 quancily = 1. 1, Actual quantity = 1. 2, Activity = Butungama Seed School. 2, Planned quancily = 1. 2, Actual quantity = 1. 3, Activity = Butungama HC III. 3, Planned quancily = . 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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6.0 Implementation of Staff Performance Management Initiatives
The Government of Uganda has been implementing Public Service Reforms since the 1990's geared towards cultivating a performance culture focused on results, excellence and professionalism.
Consequently, a number of performance management initiatives have been introduced to enhance performance and service delivery in the Public Service. These include: Open Performance Appraisal System, Rewards and Sanctions Framework, Client Charters and Service Delivery Standards and Performance Agreements/Plans among others.
To implement the staff performance management initiatives, public service issued Circular Standing Instructions No. 1 of 2010, Circular Standing Instruction No. 1 of 2016, Public Service Standing Orders, Circular Standing Instruction No.1 Of 2011 to offer guidance to MDAs and Local Governments in undertaking the different activities on staff performance management.
MAAIF has an approved organisation structure comprising of 875 staff out of which 580 posts have been filled, leaving a balance of 295 posts vacant. I undertook a review of the Ministry staff in post to examine how the entity has implemented the above initiatives and I noted the following:
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4.5 IMPLEMENTATION OF THE ROAD FUND (URF)
Uganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities.
The objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality.
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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.
Nakaseke District received UGX.2, 965,934,214, out of UGX.2, 965,934,214 budgeted to the implement the programme. The following activities were undertaken;
Table 14; Implementation of UgIFT
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OVERALL AUDIT CONCLUSION
Whereas UETCL's had a grid availability Key Performance Indicator of 98% which is commendable, and signals success in their strategic plan, and undertook good proactive anti-vandalism measures, the study uncovered critical issues impacting electricity supply reliability. For instance, Operation and Maintenance of transmission line budget shortfalls of 35% over four years, non-alignment with industry maintenance practices and inadequacies in inventory management. These shortfalls are due to; the restrictive tariff policy, inadequate justifications of the O&M budget applications made to Electricity Regulatory Authority, vandalism, an aging and yet expanding transmission network, high staffing gaps in the Maintenance department, and encroachment among others.
Though management continues to engage with key stakeholders like; Ministry of Energy and Mineral Development, Electricity Regulatory Authority and Ministry of Lands Housing and Urban development to address these weaknesses, the challenges still persist.
Therefore, urgent action is needed to address these challenges and strengthen the management of the electricity infrastructure, so as to ensure a reliable and secure power supply to the citizens of Uganda.
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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.
Kanungu District received UGX.1,514,865,577, out of UGX.1,514,865,577 budgeted to implement the programme. The following activities were undertaken;
1, Activity = Construction of Staff House at Ntungamo HCIII. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Activity = upgrading of Kinaaba HC II to HC III. 2, Planned quantity = 1. 2, Actual quantity = 1. 3, Activity = upgrading of Ntungamo HCII to HCIII. 3, Planned quantity = 1. 3, Actual quantity = 1. 4, Activity = upgrading of Matanda HCII to HC III. 4, Planned quantity = 1. 4, Actual quantity = 1. 5, Activity = Procurement and supply of medical equipment to Ntungamo HCIII. 5, Planned quantity = Assorted. 5, Actual quantity = Assorted. 6, Activity = Procurement and supply of medical equipment to Kinaaba HCIII. 6, Planned quantity = Assorted. 6, Actual quantity = Assorted. 7, Activity = Construction of Katete Seed school. 7, Planned quantity = 1. 7, 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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KEY AUDIT RECOMMENDATIONS
I advise the accounting officer of Uganda Cancer Institute to:
1. Expedite the establishment of the National Cancer registry to capture data from the entire country.
2. Incorporate Quality Oncology Practice Initiative measures in the evaluation framework of the institute and targets set for each parameter to enable measurement of satisfactory performance.
3. Expedite the completion of the multipurpose building and the 350 bed inpatient building so that all uninstalled equipment is installed and made available for the service of patients.
4. Liaise with Ministry of Finance Planning and Economic Development to ensure operationalization of the new staffing structure to ensure faster service delivery.
5. Ensure that a proper needs assessment is undertaken to ensure that the planned regional centres are adequate to manage the burden of cancer in the respective regions.
6. Expedite the completion of the infrastructure at the institute and satellite centres to create more capacity for managing patients.
7. Coordinate with all stakeholders involved in the management of cancer to ensure uniformity of cancer control messages/information distributed to the population.
8. Develop measures for the uptake of all research undertakings of the institute such that they contribute to cancer control measures at all levels of cancer management in the country.
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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.
Rukiga District received UGX. 2,118,348,610, out of UGX. 2,935,060,256 budgeted to the implement the programme. The following activities were undertaken;
1, Activity = Construction of Bukida seed school. 1, Planned quantity = 1. 1, 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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5.2 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.
Tororo District received UGX.3,220,189,596 out of UGX.5,480,582,745 budgeted to the implement the programme. The following activities were undertaken;
1, Activity = Construction of seed schools at Iyolwa ,SOPSOP and Mwello sub counties. 1, Planned quantity = 3. 1, Actual quantity = 3. 2, Activity = Upgrading of Namwaya HC II in Namwaya 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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6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER EDUCATION
The National Council of Higher Education (NCHE) was established as the regulator of higher education to implement the Universities and Other Tertiary Institutions Act of Parliament (UOTIA, 2001 as amended). By the provisions of the Act, NCHE is mandated
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to guide the establishment of institutions of higher learning as well as ensure delivery of quality and relevant education to all qualified persons.
NCHE has strived to achieve its mandate to ensure that sustainable quality higher education is provided at all Higher Educational Institutions in Uganda. However, there are chronic problems of staffing and inadequate research in universities that impede the 2 achievement of quality education. This is coupled with the increase in number of universities. To date, the country has 9 public and 43 private universities.
The overall objective of the study was to assess the extent to which NCHE has ensured that universities comply with the operational and quality standards necessary for the delivery of quality higher education in Uganda.
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c) Management of Central Forest Reserves (CFRs)
The National Forestry Authority has the mandate to develop and manage all central forest reserves, and establish procedures for sustainable utilization of Uganda's forest resources for the benefit of Ugandans.
A review of Central Forest Reserves management revealed the following;
There was illegal titling of land in CFRs. Out of the 122 illegal titles verified and submitted to MoLHUD for cancellation, only 2 had been cancelled by the end of the FY 2022/2023.
There were un-demarcated external Forest Boundaries.
There was a delay in approval of Eco-Tourism Guidelines which has been outstanding since their development in April 2014.
There were six unlicensed eco-tourism sites in Kajjansi and Lutoboka CFRs.
The Accounting Officer attributed this to the inadequate CFRs monitoring systems characterized by poorly facilitated Law Enforcement personnel, and poor state and inadequate forest management infrastructure and equipment.
I advised the Accounting Officer to liaise with MoFPED, MoLHUD, and other relevant stakeholders to secure funding and enhance management of CFRs as they provide valuable environmental services and help maintain natural ecosystems.
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Value for Money Audits Undertaken
1. Performanc e audit of government of Uganda's preparedness for implementation of sustainable development goals (2030 agenda)
2. Management of wetlands in Uganda by the wetlands management department (WMD) under the ministry of water and environment (MWE)
3. The regulation of universities by the National Council of Higher Education
4. The identification and registration of persons by the National Identification and Registration Authority
5. Report on the facilitation and promotion of export trade by Uganda Export Promotions Board
6. An evaluation of the output based aid project implemented by Rural Electrification Agency
7. The reliability of meteorological information produced by Uganda National Meteorological Authority (UNMA)
8. Follow up report on the value for money audit on regulation and monitoring of drilling waste in the Albertine graben by the National Environment Management Authority (NEMA)
9. Budget performance by the health sector
10. Budget performance by the works sector
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Education
Governmcnt has registered improvements in access to education at 95.9 of ptimary going children can now access schools within a 5 kilometers reach with current enrolment at 10.2 million pupils. There has also been infrastructure improvements covering rehabilitation of primaty schools,
5
ACCOUNTANT GENERALS OFFICE
GOVERNMENT OF THE REPUBLIC OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2018
installation of lightening arrestors and Public Universities .
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Annexure 1: Summary of Entity Findings for MDAs and Projects
Uganda Microfinance Regulatory Authority (UMRA), = Private sector development. Uganda Microfinance Regulatory Authority (UMRA), = Unqualified. 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 = i). 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 = Government took a decision to merge, mainstream and rationalize Government agencies and Public Expenditure. UMRA was among the entities that were being rationalized under the RAPEX and this was extended to 30 th June 2025.
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4.2 UGANDA'S INTER-GOVERNMENTAL FISCAL TRANSFER REFORM PROGRAM (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 Uganda's Inter-Governmental Fiscal Transfer Reform Program (IGFTRP) for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.
The District received UGX.905, 709,665, out of UGX.905, 709,665 budgeted to the implement the programme. The following activities were undertaken;
1, Activity = Construction of kigumba seed school. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Activity = Monitoring and Supervision of capital work. 2, Planned quantity = 4. 2, Actual quantity = 4
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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3.7 Implementation of the Uganda Road Fund (URF)
Uganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve
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3.5.3 Undeclared Mineral imports and exports
Section 38 (1) of the Mining Licensing Regulations 2019 states that Minerals obtained under a mineral right or under a mineral dealer's license may only be exported under an export permit granted by the Commissioner. Similarly, Section 117 (1) states that the Commissioner may grant to any person an import permit to import minerals into Uganda on conditions prescribed by or under this section and specified in such permit. Sub Section (2) states that a person who imports any minerals under this section shall make a declaration before a customs officer regarding the type and quantity of minerals imported, after which the customs officer shall certify the import permit. Sub Section (3) further states that an import permit shall be issued only on payment of the prescribed fee.
I noted from a review of URA customs data that 10,273 tonnes of exported Vermiculite worth UGX.8.3bn, were not declared to the Department of Geological Survey and Mining (DGSM) an as a result, royalties worth UGX.102.7 Million were not collected from vermiculite exports.
Similarly, between FY 2017/2018 and FY 2019/2020, minerals, such as; Tantalum and Tungsten worth UGX.26.3bn were exported out of the country without export permits as required by the law. Without notification of the DGSM by URA customs as required, there could be significant potential revenue losses in terms of uncollected royalties.
Management explained that in terms of mineral exports, the Ministry will continue engaging the URA to ensure that mineral exports are accompanied with permits. In addition, the Ministry has also provided procedures and requirements for Export of minerals out of the country to all customs border point including Entebbe International Airport. The Ministry will harmonise the exports from the URA with the one of the ministry and assess and collect the royalty due.
I advised management at MEMD to liaise with URA to ensure that there is timely notification of the DGSM before minerals are imported or exported so as to ensure royalties have been computed, mineral origins are ascertained and import and export permits issued as required by the law.
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ACCOUNTANT GENERAL'S OFFICE
Rationalizing and harmonizing policies to support service delivety public
Govetnment of Uganda took decision on metging and consolidating Government Agencies, Commissions; Authorities and Public Expenditure to facilitate efficient and effective service delivery. The ratonalization exercise entails among other things;
Merging different Government Institutions whose services are closely related and duplicated,
Strengthening some Government Institutions to match the service delivery demands;
Mainstreaming somp finctions within existing Instintions,
(v) Winding up institutions whose functions have ceased to be relevant to service delivety,
Trans tesidual functions across government institutions; fetring
(vi) Reviewing institutional and structutal framework of MDAs to enable them accommodate merged and transferred functions and;
Reviewing the legal and policy framewotk of the affected MDAs to facilitate smooth implementation.
Accordingly and out of the rationalization exercise, the Vote status of the Rural Electrification Agency (Vote 123) was revoked the year through the Statutory Instrument No. 29 of 2021 which mainstreamed the Rural Electrification Agency (REA) under the Ministry of and Mineral Development Vote 017 as thê Rural Electrificadon Departnent. arising during Energy
Furthermore the of Science, Technology and Innovation (MOSII) was discontinued the year following ptesidential directive exetcised under Artcle I13 and (3) ofthe 1995 Constitution Ministry during
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