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4.2.1 Development of laws and policies for SNIE
Uganda has in place a number of laws, and policies and has ratified a number of international and regional commitments to facilitate equitable and affordable access to education services for learners with special needs. These measures aim to ensure that the government takes the necessary steps to provide every citizen with equal opportunities to achieve the highest possible educational standards34 These laws and policies address the diverse needs of all learners , including those who face barriers to learning and those who are at risk of exclusion from the education system. The figure below refers: put
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3.7.6. Bottlenecks in the Compensation of Project Affected Persons(PAPs) under Transmission Line Projects
The Uganda Electricity Transmission Company Ltd (UETCL) is mandated to augment government's efforts of increasing electricity coverage and expanding the national power transmission line network. The Sustainable Development Goals (SDGs); Seven (7) and Nine (9) both aim at increased electricity access by 2030.The electricity transmission sector has been affected by delayed construction and energizing of transmission lines. The delay has contributed to the low electricity consumption rates in the country of 215 KWh per capita per year, which is below the SubSaharan Africa's average of 552Kwh per capita per year. The delayed construction has further more resulted into low uptake of borrowed funds, leading to increased costs, such as commitment fees paid.
The delays in undertaking the construction of the transmission lines have been majorly attributed to inadequacies in the compensation process of the Project Affected Persons (PAPs), thus leading to challenges fac ed in 'Acquisition of the Right of Way' (ROW). This has in turn led to delayed implementation of a number of projects in the Energy Sector. A review of the compensation process under UETCL revealed the following irregularities;
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5.2 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.
Apac District budgeted and received UGX.1,260,000,000, to the implement the programme. The following activities were undertaken;
1, Activity = Construct a modern maternity ward,4 stance drainable pit latrine placenta pit and waste pit at Aganga HC11. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Activity = Construct a staff house and 2 stance drainable latrine at a Kidilani HC 111. 2, Planned quantity = 1. 2, Actual quantity = 1. 3, Activity = Construct a staff house with 2 stance drainable pit latrine at kungu HC 111. 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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Government performance along each PFM process for the FY 2022/2023
Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023
The factors explaining the average overall Government PFM system performance of 3.0 are as follows;
I noted the following achievements/ good practices by the selected six (06) entities in the implementation of the PFM system along the whole budget cycle;
i) MoFPED prepared the National Budget Framework Paper (NBFP) for FY 2022/23 -FY 2026/27 by 31 st December 2021 in compliance with the deadline set in the PFMA.
ii) The Medium-term forecasts were done for the main fiscal indicators, e.g., revenue by type, expenditure, fiscal deficit (budget balance), and underlying assumptions. These forecasts formed part of the budget documentation submitted to Parliament.
iii) Alignment of budget spending priorities to the strategic plan, NDP III and other key policies and policy priorities.
iv) Compliance with the budget preparation procedures in terms of legal requirements, budget calendar and budget classification among others.
v) Extensive consultations during the budget preparation process with the key stakeholders such as the Civil society, Private Sector, Development Partners (Private sector foundation Uganda-PSFU), Project Preparation Committee, media, Programme Working Groups among others.
vi) Domestication of SDGs as per the consolidated National planning development framework and the responsibilities/ targets allocated to various contributors of the NDPIII programmes in their respective strategic plans, PIAPs and work plans for implementation.
2
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Government performance along each PFM process for the FY 2022/2023
xiii)Programme Based Budgeting system was upgraded and interfaced with the expenditure management system (IFMS). The upgrade also provided for opening up for Non tax revenue (NTR) budgeting and going forward this will facilitate reporting on NTR budgets in the financial statements.
xiv)Government of Uganda has made efforts in ensuring that systems are in place to facilitate monitoring of service delivery.
xv) Parliamentary accountability committees review, comment and debate findings of the audit reports as evidenced by the Hansards and Committee reports laid and discussed in the plenary sessions of Parliament.
Despite the notable good practices, the PFM system audit identified areas of improvement that need to be addressed as indicated below;
3
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(iii) Infrastructure, Product Development and Conservation
In this sub-programme, the Ministry of Tourism (Programme Leader) is charged with maintenance of tourism trails; internet connectivity of tourism sites; CITES permitting; souvenir and craft Centres; tourism roads; tourism product development; modernisation of UWEC; the legal framework for the Museums and Monuments sub-sector; cultural heritage conservation as well as the management of Uganda's Wildlife Protected Areas including 10 National Parks and 12 Wildlife Reserves.
A review of the sub-programme, revealed that a number of key strategic infrastructural interventions were not implemented in the period under review. Examples included, a 130 Kilometer of boundary marking in Bwindi and construction of a modern pier at the Source of the Nile.
The Accounting Officer indicated that the failure to achieve the planned infrastructural projects was caused by delays in compensation of affected third parties, insecurities in
the conversation areas and non-release of the planned resources.
I advised the Accounting Officer to always ensure that all planned outputs are implemented during the financial year.
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Appendix-VIII: Projects without approved project concept notes
4, 1 = Securing Uganda's Natural Resource Base In Protected Areas Project. 4, 2 = No evidence of approved concept note availed. Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project, 1 = No evidence of approved concept note availed during audit. Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project, 2 = 5. Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD), 1 = No evidence of approved concept note availed during audit. Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD), 2 = 6. 7 Adapting To Climate Change In Lake Victoria (ACC-LVB) Project, 1 = No evidence of approved concept note availed during audit. 7 Adapting To Climate Change In Lake Victoria (ACC-LVB) Project, 2 = . Restoration Of Livelihoods In The Northern Region (PRELNOR), 1 = No evidence of approved concept note availed during audit. Restoration Of Livelihoods In The Northern Region (PRELNOR), 2 = 8. Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP), 1 = No evidence of approved concept note availed during audit. Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP), 2 = 9. National Oil Seed Project (NOSP) MAAIF, 1 = No evidence of approved concept note availed during audit. National Oil Seed Project (NOSP) MAAIF, 2 = 10. National Oil Seed Project (NOSP) MoLG, 1 = No evidence of approved concept note availed during audit. National Oil Seed Project (NOSP) MoLG, 2 = 11
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2.3 Audit Questions
There were various audit/ assessment questions assigned to each individual entities as per the Public Financial Management Reporting Framework to facilitate data collection and analysis so as to address the specific audit objectives along the whole budget cycle. Ministry of Finance Planning and Economic Development (MOFPED) was assigned fifty-three (53) questions, Uganda Revenue Authority (URA) forty-six (46 ), the 3 MDA's (Ministry of Health, Ministry of Works and Transport; and Ministry of Water and Environment) were assigned forty-three (43) questions each and Parliamentary Commission (PC) ten (10) questions. The detailed assessment questions per the core PFM processes and sub-processes are detailed in Appendix II .
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4.2 Implementation of UgIFT
The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery.
As such, GoU introduced the UgIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.
Kisoro 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 = Mwumba 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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4.2 Support to Organized Groups for improvement of people's livelihood
The Office of Prime Minister supports Micro Projects in Northern Uganda, West Nile, Teso, Bunyoro, Busoga, Luwero Triangle and Rwenzori regions. The interventions are aimed at improving livelihoods through creation of jobs and wealth to move communities out of poverty. Luuka is one of the Districts in Busoga region that benefitted from this program.
The interventions aim at enhancing household incomes and mobilizing communities for social economic development and peace building to spur economic recovery and improvement in the quality of life.
I designed procedures to establish whether the groups were properly selected, adequately funded and activities implemented in accordance with the program guidelines. Below are my observations;
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Expenditure off the IFMS
The government of Uganda introduced the IFMS with a core objective of ensuring accurate, reliable and complete financial information for Government Ministries, Departments, Agencies and Local Authorities as well as an increase in the transparency of public spending. From a sample of 7 Ministries and Agencies which are on the IFMS, it was observed that 6 entities still send huge block figures outside the system after charging expenditure codes on the system; however, the ultimate expenditure cannot be restricted to what was charged. It was also noted that a number of entities post these funds to commercial bank accounts a practice that was stopped many years back. This practice exposes such funds to a risk of misuse.
The Accountant General explained that the identified expenditures are transfers made to regional offices where IFMS is not yet deployed. Progress is being achieved in rolling out IFMS to regional offices of entities. I advised the Accountant General to expedite the roll out so as to mitigate the exposure to risk of abuse.
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13.2 Mandate Policy and Legal Framework qoverning the Provision of Equitable and Affordable access to education services for learners with Special Needs
The Mandate for the provision of equitable access to education services by special learners, rests with the Ministry of Education and Sports (MoES). The ministry achieves this through collaboration with other government agencies; ministries and non-state actors.
Article 30 of the Constitution of the Republic of Uganda declares that all individuals have the right to education, while objective XVIII (ii) emphasizes that the State must implement suitable measures to ensure every citizen has an equal opportunity to achieve Persons with
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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
It was noted that UWA had made efforts to implement the Auditor General's recommendations, resulting in improved Management of Wildlife Conservation in Uganda. Out of the 24 key audit recommendations made in the Auditor General's report of 2011,
13 (54%) were fully implemented;
8 (33%) were partially implemented while ;
3 (13%) were not implemented by UWA.
A summary of the status is presented the Figure 1 below.
Figure 1: Summarised status of implementation of audit recommendations
Source: OAG analysis of UWA responses and supporting documentation.
Specifically, it was noted that following the 2011 audit, although UWA management had not implemented 3 (13%) audit recommendations; good progress had been registered by UWA in Management of Wildlife Conservation in Uganda with 13 (54%) recommendations fully implemented and 8 (33%) partially implemented, the noted key progress included the following;
The Wildlife Policy 2014 has been reviewed and approved with the Wildlife Act 2019 enacted and the Wildlife Research and Training Institute is now operational.
Integration of IT systems such as Earth Ranger and SMART in Wildlife Conservation Management
The Ranger force is now well equipped with more than I set of complete uniforms.
UWA staff medical scheme has been reviewed and now All UWA staff have medical insurance cover.
The Procurement process for goods, services and works have greatly imporved with better compliance with the PPDA rules and regulations.
The UWA Policy for Animal Translocation has been developed.
The Rhino Specific strategy for reintroduction and management of Rhinos in Uganda has been developed and is under implementation.
UWA has developed and is implementing strategies aimed at securing Protected Areas (PAs) through use of electric fences, collars to tag wildlife and ICT solutions among others and these have yielded positive results.
The recruitment of key technical staff and strengthening of the capacity of Rangers in UWA Protected Areas (PAs) is a continuous activity
Table below presents the status of implementation of the recommendations of the 2011 audit by UWA;
Table 77: Detailed status of implementation of OAG recommendations
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4.1.1. Audit of GRID Extension Projects implemented by the Rural Electrification Agency Currently under the Ministry of Energy and Mineral Development for the period 2009 - 2017
Between 2009 and 2017, REA secured over USD.80Million from SIDA, JICA, World Bank, NORAD and the Government of Uganda to implement priority Rural Electrification Projects most of which were part of the sample of projects under review.
The Scope of the audit covered the GRID extension power line projects implemented in the 13 service territories under the various funding programs between the financial years 2013/14 to 2017/18.
The scope of the GRID Extension power-line projects assessment was the following;
i. Completed Grid Projects Implemented by REA since Financial Year 2013/2014 to 2016/17 when RESP II was being implemented
ii. Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.
iii. Schemes Implemented through Concession Operators
Kilembe Mines Ltd
Ferdsult Engineering Servcies Ltd
Wenrenco
UEDCL
iv. Ongoing Grid Projects under Implementation by REA
v. Completed Grid Projects Implemented by REA from (2009-2017) Prioritized by Rural Electrification Agency.
I undertake a Value for Money audit and assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with recommended technical standards, designs and specifications; assess the quality and functionality of the completed power-lines and associated installations and its impact on the user communities.
Following the Value for money audit I noted the following;
There have been Positive Economic Impacts have been realized from constructed GRID Lines, for instance;
Urbanization of several trading centres has taken place along the power lines constructed, many income-generating activities were initiated by the locals such as maize milling, wielding, salons, juice production thus improving their incomes and way of life and creation of employment opportunities; promoting value addition to the local agricultural products and dairy products; reduction in greenhouse emissions; improving investment climate in targeted communities; and increase in government revenue.
However, there are still some performance gaps in operation of rural electrification projects that need to be addressed as follows;
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Revenue Performance
Revenue comprises of taxes, external assistance, transfers {rom Central Government; transfers from Other Government Units [appropriated to a vote and transferred to LGs for execution of intended activities for example Youth Livelihood Program (YLP), UWEP, RF, USMID, funding from the Uganda Local Government Association (ULGA)] and non-tax revenue.
The bulk of total revenue for the was from Transfers received from Treasury (84%). The total transfers received by LGs amounted to UGX 3,671 billion out of the total funding for LGs (UGX 4,357 billion) year
The revenue from external assistance was UGX 60 billion (1%) and that from other Government Units amounted to UGX 520 billion (129/). Local revenue (Tax and Non-tax revenue) collected for the year was 44 billion (1%) and 62 billion (20) respectively.
The below shows the breakdown of LGs revenue by source. graph
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OVERALL CONCLUSION
The Customs Department has put in place procedures to prevent and reduce customs violations; however, enhanced capacity building and execution of punitive measures among customs officers will improve staff compliance even further. Weaknesses in the verification procedure impede timely tax collection and raise the danger of revenue loss, affecting the customs department's efficiency. In addition, the limited integration of IT systems across divisions hinders the seamless flow of information and coordination within the Department.
Uganda Revenue Authority needs to address the deficiencies listed above in order to improve operational efficiency and customs revenue growth.
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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.
Mitooma District budgeted and received UGX.3,167,826,455 to the implement the programme. The following activities were undertaken;
1, Activity = Completion of Upgrade of Nyakishojwa & Ryengyerero HCIIs to HC III's. 1, Planned quantity = 1. 1, Actual quantity = 1. 2, Activity = Supply of Installation of Medical Equipment's for Ryengyerero & Nyakishojwa HCIII's. 2, Planned quantity = Assorted. 2, Actual quantity = Assorted. 3, Activity = Construction of 2 in one staff house at Mayanga HCIII. 3, Planned quantity = Assorted. 3, Actual quantity = Assorted. 4, Activity = Upgrade of Mayanga HCII to HCIII phase 2.. 4, Planned quantity = 1. 4, Actual quantity = 1. 5, Activity = Construction of Kitojo Seed School-Kashenshero s/c. 5, Planned quantity = 1. 5, Actual quantity = 1. 6, Activity = Micro Scale Irrigation (Training &workshops). 6, Planned quantity = Assorted. 6, Actual quantity = Assorted. , Activity = TOTAL. , Planned quantity = . , Actual quantity =
I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;
14
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4.0 Management of Uganda Road Fund
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 undertaken by designated agencies. 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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CONCLUSION
Government has made impressive progress in efforts to provide ferry services to Ugandans through the Ministry of Works and Transport (MoWT), Uganda National Roads Authority (UNRA), and Uganda Railways Corporation (URC).
However, loopholes persist that have an impact on the efficiency, safety, and accessibility of ferry services. The current ferry capacity is insufficient to fulfil demand, leaving certain locations underserved. Inadequate ferry support infrastructure exacerbates these issues, restricting public access to key services. The MoWT, UNRA, and URC lack comprehensive nationwide plans for ferry services and as a result, there are gaps in demand projection, route prioritisation, and ferry support infrastructure.
UNRA and MoWT failed to achieve passenger transport targets due to disruptions like rising water levels, ferry breakdowns, and Covid-19 restrictions. Absence of effective contingency plans left passengers stranded. Cost efficiency was observed in ferries covering longer distances or carrying more passengers, with inherent inefficiencies noted in the contract between government and KIS. Staffing shortages and inadequate training affect ferry operations, leading to burnout and safety concerns. Safety and accessibility gaps were identified in ferry operations, risking accidents, financial losses, and exclusion of persons with disabilities.
Issues such as delayed servicing, inadequate maintenance, and subpar equipment care endanger ferry equipment integrity and passenger safety. UNRA's lack of standardized monitoring and supervision reporting impedes performance analysis. Moreover, the absence of a coordination framework among implementing agencies (MoWT, UNRA, URC) results in disjointed planning and implementation, which may result in inefficiencies. Addressing these concerns is paramount to ensuring reliable, safe, and inclusive ferry services in Uganda, and it is hoped that implementation of the audit recommendations will contribute to this.
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6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program
The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery.
As such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.
Kitgum District received UGX 2,093,715,978, out of UGX 2,093,715,978 budgeted 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 seed school at Layamo. 1, 2 = 1. 1, 3 = 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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3.1.27Follow up Report on the Value for Money Audit on the Implementation of the Vegetable Oil Development Project by the Ministry of Agriculture, Animal Industry and Fisheries Introduction
In March 2014, the Auditor General issued a report to Parliament on the implementation of the Vegetable Oil Development Project (VODP) by the Ministry of Agriculture, Animal Industry and Fisheries (MAIIF). The report highlighted key issues and provided recommendations relating to delays in project implementation, delays in disbursement of funds for project activities, weaknesses in management of the Kalangala Oil Palm Growers Trust (KOPGT) loan portfolio, provision of production inputs, provision of extension services, market linkages and adaptive research. The recommendations aimed at addressing the identified performance gaps to enhance the Project's performance and similar future projects implemented by MAIIF.
The Office of the Auditor General (OAG) undertook a follow-up of the 2014 audit report, to assess the extent of implementation of the audit recommendations to improve the performance of vegetable oil projects and interventions implemented by MAAIF. Following that, follow-up recommendations were made to address any outstanding issues.
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1.14 Procurement Management
The Government spending on procurement of goods and services is substantial. It is essential that government procurements are undertaken with due regard to economy, efficiency, transparency, accountability and fairness during the acquisition of goods and services.
The Government of Uganda through the E-Procurement System has endeavoured to automate the public procurement process which enables the interactions of Government to business services (G2B). With the system, a number of Government entities have moved their procurement processes in relation to the purchase of goods, works, services and non-consultancy services online. This is in a bid to help the Government ensure the efficiency of public procurement with the standardization of electronic documents, supplier registration, goods and services information and to streamline public procurement transactions for efficient government service delivery.
The following key findings were observed, the details of which were included in the statutory entity reports issued;
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Introduction
The Uganda Intergovernmental Fiscal Transfer (UgIFT) Program for Results is a Government of Uganda (GoU) Program financed by the World Bank to support the
implementation of the Intergovernmental Fiscal Transfer Reform Program. The original UgIFT was approved by the World Bank Board on 27th June 2017 and declared effective on 29th May 2019 through Program for Results (PforR) instrument with an overall allocation of credit of SDR 145.9 Million (USD 200 million equivalent) from the International Development Association (IDA).
The main objective of audit was to assess the performance of the UgIFT program interventions in improving access to and quality of health services, as well as strengthening health system capacity in underserved local governments. The interventions included upgrade of HC IIs to HC III and construction of new HC IIIs, operationalization of these HC IIIs and transitioning of refugee serving health center IIIs.
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6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY
Government undertook the identification and registration of persons as one of the ways to generating reliable identification data about persons living in Uganda. This information would be used for a number of purposes, such as facilitation of planning, helping strengthen security, among others.
Identification and registration of persons is a mandate of the National Identification and Registration Authority (NIRA). The authority is responsible for ensuring that citizens that meet the requirements are successfully identified and registered. Although this has been done there are complaints from members of the public about significant delays in the identification and registration of persons.
The Office decided to undertake a waiting time audit on the processes of identification and registration of persons. The results of the audit show that there areas of weaknesses in the timeliness with which NIRA identifies and registers persons as summarised below.
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a) Progress of Implementation of the Rationalisation of Government Agencies and Public Expenditure
Government of Uganda embarked on the Rationalisation of Government Agencies and Public Expenditure (RAPEX) to eliminate structural and functional duplications and overlaps, reduce wasteful expenditure and realise short- and long-term savings. I reviewed the rationalisation process and observed the following;
i) Out of the 41 Bills that gave effect to RAPEX, 36 Bills affecting 43 institutions, had been passed by Parliament, while four (4) affecting 7 institutions were pending legislation in Parliament.
ii) Forty-three (43) entities have either been merged, mainstreamed, or transferred to their parent Ministries.
Engagement with various Accounting Officers of the affected entities revealed the following challenges;
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4.1.18 GLOBAL FUND TUBERCLOSIS-GRANT PROGRAMMATIC AUDIT REPORT FOR THE PERIOD JANUARY-DECEMBER, 2022
Tuberculosis (TB) is a communicable disease that is a major cause of ill health and one of the leading causes of death worldwide. Until the coronavirus (COVID-19) pandemic, TB was the leading cause of death from a single infectious agent, ranking above HIV/AIDS. TB is caused by the bacillus Mycobacterium tuberculosis, which is spread when people who are sick with TB expel bacteria into the air (e.g. by coughing). The disease typically affects the lungs (pulmonary TB) but can affect other anatomical sites. About a quarter of the world's population is infected with M. tuberculosis. Most people (about 90%) who develop the disease are adults, with more cases among men than women.
The Government of Uganda received funding from the Global Fund to Fight Aids, Tuberculosis and Malaria ('the Global Fund cycle') for the period January 2021 to December 2023 for HIV/AIDS, Tuberculosis, Malaria, Strengthening of Health Systems, and Covid-19 Response. The Ministry of Finance, Planning and Economic Development (MoFPED) as Principal Recipient and the Ministry of Health as the implementer have joint responsibility of ensuring that the Grants are utilized for the benefit of Ugandans, while ensuring adherence to the Global Fund and Government requirements for performance and accountability.
The Government of Uganda with health development partners have registered a number of achievements in the fight against TB during the FY2021/22 for example,
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4.3.1. Government of Uganda's Efforts to Eliminate Intimate Partner Violence Against Women in Line with the Nationally Agreed Target Linked to SDG 5.2
In September 2015, the Government of Uganda committed to the 2030 Agenda for Sustainable Development, one of whose targets (Target 5.2.1) aims at eliminating all forms of violence against all women and girls in the public and private spheres, including Intimate Partner Violence against Women (EIPVW).
Uganda recorded a decrease in intimate partner violanece between from 60% to 56% in the years between 2011 and 2016. This is however higher than the global average of 35%. There was a reported 30% increase in violence aganainst women and girls since the outbreak of COVID-19. The police crime report 2019/20 indicated a 29% rise in domestic violence cases from 13,693 to 17,664 between 2019 to 2020.
It is from the above background that I conducted an audit whose overall objective was to assess Government of Uganda's efforts to eliminate Intimate Partner Violence against women in line with the nationally agreed target linked to SDG 5.2.
The following observations were made:
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3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
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3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
7caa8e05-a1f5-4bb9-bd4c-b6700ba23a08
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per
9
policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
6e2394f1-ac07-4340-9e6e-880a1ca042b4
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
8852a222-71ed-4873-8f2d-38e3b5e22a1d
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
cf4b5822-65ad-4000-a0c3-8a12ba174aa5
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
e5c24216-827f-4ac7-b85e-0f7222224504
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
350884f4-a9da-4d00-9a69-45039257c04d
|
97 |
3.0 Change in Accounting Ireatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11t July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the th ended 30' June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. year
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However , as stated in Note 25 of the financial statements neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter .
|
a4aadfb2-3e34-4f7e-bef1-8e5de8d62fb9
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
eace4454-c339-43c3-8ac3-cd6ceb3c416d
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
7cb23ae6-5a52-4549-9656-1fc1a431bc3c
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
10
|
b97d4e92-57c2-4390-9a8b-498acd239245
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
1e5c6d16-6103-49dc-a360-be79b5f51557
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
933d2e49-21e9-4ab7-a654-3954e40d0fbe
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the
12
year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
1ebc4559-6bb2-450e-80c3-e2c16af1435c
|
97 |
3.0 Chanqe in_ Accounting Ireatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11t July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30th June 2023 , there was a change in the Accounting policy on The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter .
|
b0a04afb-4c8f-4603-bf9b-8015bc3a787f
|
97 |
2.1.5 CHANGE IN ACCOUNTING TREATMENT FOR NON-CURRENT ASSETS
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1.1(g) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets.
The Accountant General however piloted five entities namely; Ministry of Defence and Veteran Affairs, Uganda Police, Internal Security Organisation, External Security Organisation and Kalungu District Local Government, where all the historical values for non-current assets were in accordance with the new accounting policy.
However, as stated in the Accountant Generals Commentary (page 14) the re-instatement was effected in respect of only 5 votes mentioned above. This makes comparison limited.
|
6a706311-80dc-43ee-92cc-9b1aebb03c07
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
12
|
c55dd851-6fbb-4fef-b158-d06997d9146f
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
12
|
5878c8f2-38ad-44f4-b681-f41ad6bdda80
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
th According to the guidance issued by the Accountant General dated 11 July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended June 2023 , there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements; to recognize the consumption of the asset values over the useful life of the non-current assets. 30th
It was further guided that assets at the end of the previous financial year 2021/22 for all votes should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability , the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
opinion is not modified with respect to this matter . My
~
|
8722cde9-75cb-425c-9a63-12e63b7a9bf3
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets.
13
However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
042930f8-c477-4abb-bcaf-61854418a259
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
a5d91b72-955f-4cf6-929a-1fbdeb0a5ead
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per
11
policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
2adf9381-8842-41b7-8cc4-31a610d2678f
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
7269d969-e19c-49f3-a5f3-42de0ebefbb5
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
1866f459-58f8-4b9e-b565-953f2ed8679f
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
11
|
95f1209d-2a5d-4ad7-9d47-b983063d9d00
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets.
6
However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
c6490103-209d-4903-8857-9b048223981f
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
11
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
|
7140cd8c-e79e-4c69-92cb-b96948f66be3
|
97 |
3.0 Change in Accounting Treatment for Non-current Assets
According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.
It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period.
To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets.
11
However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited.
My opinion is not modified with respect to this matter.
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6a8d0327-4f45-48c9-8fcd-a1a7edec4e1c
|
98 |
4.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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3.6 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
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The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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4.7.3.2 Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of Butambala District budget and work plans revealed that no priorities were received from the Sub Counties and therefore the budgets could not be aligned to the PDM aspirations.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that extension budget and work plan revealed that priorities were received from Sub counties and aligned clearly with PDM aspirations. However, during my verification exercise, no evidence was presented.
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12.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level.
Parliament approved the PDM as a delivery mechanism for transitioning 39% of households from a subsistence economy to a money economy starting 1 st July 2021, whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. However, the Government expects the program to continue for the foreseeable future.
The model is being implemented through seven (7) pillars that is; Agriculture Value Chain Development, Infrastructure and Economic Services, Financial Inclusion, Social Services, Community Mobilisation and Mind-Set Change, Parish-Based Management Information System (PBIS), and Governance and Administration.
All the pillars are implemented through the existing government structures except for financial inclusion pillar that is implemented through PDM SACCOs. The model follows a grassroots approach in which subsistence households at the Parish Level are mobilized into enterprise groups to access the PRF funds.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM and shortcomings in access to funds by intended beneficiaries. It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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4.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme; of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion Below are my findings; pillar .
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1.1 Background and justification for the audit
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
The PDM is implemented under seven (7) pillars and the primary pillar is the 'Agriculture Value Chain Development (Production, Storage, Processing, and Marketing)'. The other six pillars which support the primary pillar include: Infrastructure and Economic Services; Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS); and Governance and Administration.
In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100,000,000 in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX. 82.65Bn was released to specific entities as indicated in the table below for PDM implementation;
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4.7 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
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My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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5.1.7 Inclusion of Parish/Wards in the PDM
Paragraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio-
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economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development.
I noted that MoFPED maintained a parish database of 49 Parishes as a basis for funding PDM SACCOs for the District. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 55 gazetted parishes. This implies that 6 parishes were not planned for, thus not funded. Details of the unfunded parishes are in the table below;
1, District = BUNYANGABU. 1, County = BUNYANGABU COUNTY. 1, Sub County/Town Council = BUHEESI. 1, Parishes = IRINDA. 2, District = BUNYANGABU. 2, County = BUNYANGABU COUNTY. 2, Sub County/Town Council = BUHEESI. 2, Parishes = KYAMIYAGA. 3, District = BUNYANGABU. 3, County = BUNYANGABU COUNTY. 3, Sub County/Town Council = BUKARA. 3, Parishes = BUSANDA. 4, District = BUNYANGABU. 4, County = BUNYANGABU COUNTY. 4, Sub County/Town Council = BUKARA. 4, Parishes = BULYAMBAGHU. 5, District = BUNYANGABU. 5, County = BUNYANGABU COUNTY. 5, Sub County/Town Council = RWIMI. 5, Parishes = RWEIHARA. 6, District = BUNYANGABU. 6, County = BUNYANGABU COUNTY. 6, Sub County/Town Council = RWIMI. 6, Parishes = KARAMBI
As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation.
The Accounting Officer explained that the parishes were fully gazetted administrative units which were excluded by MoFPED for funding as the District had no control.
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6.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide s to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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4.6 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
29
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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a) Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition; Paragraph 3.4 of the Implementation Guidelines for PDM; 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the District budget and work plans revealed that out of the 15 priorities received from 8 Sub Counties and 3 town councils; 5 were incorporated in the entity's budget/work plan; while 10 were not incorporated in the entity work plan and budgets.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that the priorities that were not incorporated in the district budgets were due to limited funds resulting in failure to handle all.
The Accounting Officer should liaise with MoFPED for more funding to ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLGs budget and work plans to enable alignment of PDM activities for proper implementation.
Paragraph 1O(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023 , the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in FY with UGX.25 million released per quarter per PDM SACCO
Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following;
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5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
29
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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5.3.1.1 Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and priorities social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the Kibuku District budget and work plans revealed that no priorities were received from sub counties and town councils and thus none were incorporated in the entity's budget and work plans.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that it is true that the priorities from Sub Counties/ wards were not incorporated in the District's budget and work plans and that this was because PDM came at the time when the District had approved the budget and work plans.
However, management promised that priorities from sub county/wards would be incorporated in the District budget /work plans going forward.
The Accounting Officer should ensure that priorities from Sub Counties/Town Councils are incorporated in the District budget and work plans.
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7.1.5 Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
I was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the divisions and Municipal Council.
Failure to incorporate specific PDM priorities from the wards through the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that the priorities of wards were submitted to divisions, which were discussed in division budget conference and compilation was done and submitted to the planner for onward incorporation. However, on verification, these were not specific to the PDM.
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b) Exclusion of Parish[Wards in the PDM
Paragraph 1.1 of the Implementation Guidelines for the PDM; February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socioeconomic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development:.
I noted that MoFPED maintained a parish database of 197 as a basis for funding PDM SACCOs for Yumbe District. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 202 parishes.
This implies that 5 parishes were not planned for and thus not funded. Details of the unfunded parishes below;_
As a result PDM objectives were not achieved in the unfunded parishes.
The Accounting Officer explained that 5 parishes are not gazetted; included;
Loya Ward these are sub county midigo
Limbe Ward
Rube
Peace Wards in Yumbe Town
Legu Parish
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4.5 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD) - Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM; and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM; and identify program implementation bottlenecks and provide recommendations to Government.
28
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar . Below are my findings;
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5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar the Agriculture Value Chain Development (Production, pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. being
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition; media reports continued to highlight emerging issues around the PDM; and delayed access to funds by the intended beneficiaries.
27
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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b) Alignments of the LG Work Plans and Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritize social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
I analyzed the process of identification of parish/wards priorities in 115 LGs out of 139 sampled LGs and noted that out of 5,865 parishes/wards, 5,099 did not provide evidence for the identification of priorities and only 169 provided evidence using the format prescribed in Annex 1 of the Guidelines for onward submission to the divisions/Sub-counties and Municipal Council/District.
Failure to identify priorities from the parishes/wards hinders LGs from aligning their budgets and work plans to PDM activities thus affecting the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officers attributed this to;
· Inadequate guidance to Local Governments on the prioritization of PDM activities in the budgets and work plans.
· Use of a different mode of identification of priorities through consultative budget conference instead of the stipulated procedure in the PDM guidelines.
· Non-functional PDCs to guide the identification of PDM priorities.
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5.2 Failure to align LG budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team.
A review of the District budget and work plans revealed that out of the 12 priorities received from 17 Sub Counties and 4 Town Councils, none was incorporated in the district's budget/work plan.
SN., 1 = Were priorities received from the Sub Counties/ Division for incorporation in the HLG Budget? (Yes/No). SN., 2 = Were the priorities incorporated in the HLG Budget? (Yes/No). SN., 3 = For priorities that are supposed to be implemented by MDAs; Were they communicated to the respective MDAs for approval and allocation of resources?. SN., 4 = Were the priorities to be implemented by MDAs incorporated in the HLG budget? (Yes/No.). 1., 1 = No. 1., 2 = . 1., 3 = . 1., 4 = No. , 1 = . , 2 = No. , 3 = No. , 4 =
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that the District was not able to align the PDM priorities into the District work plan because the PDM secretariat communicated their guidelines to the district late after the approval of the district budget.
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4.6 Baseline data for Parish Development Model
One of the requirements for successfully implementing this intervention is having complete and reliable data. According to the PDM roadmap; the data collection exercise was supposed to be undertaken by UBoS, MoICT & NG, and the Local Governments. This exercise was supposed to start on 6t June 2022 and be completed on July 2022 key 31st
By the time of audit (November 2023), which is fifteen (15) months after the expected completion date, I was not provided evidence that this activity had been completed and a report compiled containing the baseline data.
This data should have been the basis upon which the population will be profiled to identify who qualifies as a beneficiary for this intervention In addition, this data will be required during periodic reviews and impact assessments.
The Accounting Officer explained that the PDM Secretariat has initiated monthly meetings to expedite and complete profiling and data collection to facilitate successful PDM implementation and performance evaluation.
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5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
25
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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bacf29d7-2f92-4b41-a2ab-4501573630c4
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4.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023 , Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing) . The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition; media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries . My
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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7.1.3.1.1Alignment of the Municipal Council Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
I was not availed with evidence detailing the identification of PDM parish priorities for onward submission to the sub counties and Kitgum District.
Failure to incorporate specific PDM priorities from the parishes through the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that the parish priorities were picked using an old tool which does not align to PDM priorities.
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ab32cd4a-5d0c-4d4e-8b53-029bc968f371
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7.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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c6059c34-ef5d-4a79-a699-624290532659
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3.2 Review of Support to Parish Community Associations (PCA)
The PCA model is a Government strategy launched by the Office of the Prime Minister in 2018, aimed at delivering development support to the community through the Parish Community Associations (PCA).
During the the Financial year 2021/2022 Buyende District Local Government received a funding of UGX.353,100,000 from Central Government for PCA activities.
I undertook a review of the utilization of UGX.353,100,000 released to the District and observed the following;
15
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a) Alignment of the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through
30
their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the District budget and work plans revealed that that no priorities were received from 10 Sub Counties and 2 Town councils.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that since it was the first year of implementation, PDM started with conflicting guidelines as the implementers waited for streamlined guidelines. Proper guidelines were received after budgeting and approval of work plans. However, priorities from the sub counties have now been incorporated in the work plan.
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1.1 Background and justification for the audit
The Parish Development Model is expected to cover all the 10,594 parishes in Uganda and is premised on seven major pillars. The primary pillar is 'Agriculture value chain development (Production, Storage, Processing and Marketing). The achievement of this pillar is supported by six other pillars namely; infrastructure and economic services, financial inclusion, social services, community mobilization and mind-set change, Parish Development management information system and governance and administration. The diagrammatic presentation of PDM is indicated below;
2
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4.1 Parish Development Model
The Parish Development Model is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes, for which Gomba DLG has 49 gazzetted parishes.
I designed audit procedures to establish whether Government instituted the institutional and operational frameworks/structure for the successful implementation of the PDM and whether the funds released had been put to intended use. Below are my observations;
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Failure to align the District Budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of the District budget and work plans revealed that all the priorities received from the Sub Counties were not incorporated in the entity's budget/work plan.
Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that this was attributed to delay in promulgating the PDM guidelines going forward he also pledged to incorporate the sub county priorities next time
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4f458c85-7901-4791-bc31-5e7f719f9369
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7.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production; Storage, Processing; and Marketing) . The other six pillars which support the primary pillar include; Infrastructure and Economic Services Financial Inclusion (FI) Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
33
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720c2085-0e78-470a-ae2f-2c0836a01db9
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2.1.3 MANAGEMENT OF THE PARISH DEVELOPMENT MODEL (PDM)
Table 7: Summarising PDM Releases
Ministry of Finance, Planning and FSD - Support PDM implementation, Purpose = 1.600. Ministry of Finance, Planning and FSD - Support PDM implementation, SN Amount - UGX Bn = 1.. Economic Development Ministry of Local Government PDM Secretariat and support to coordination, Purpose = 21.980. Economic Development Ministry of Local Government PDM Secretariat and support to coordination, SN Amount - UGX Bn = 2.. Ministry of Gender, Labour and Social Development, Purpose = Mindset Change interventions. Ministry of Gender, Labour and Social Development, SN Amount - UGX Bn = 3. 1.000. Ministry of Information, and Communications Technology, Purpose = IT Support to PDM. Ministry of Information, and Communications Technology, SN Amount - UGX Bn = 4. 13.800. Uganda Bureau of Statistics (UBOS), Purpose = Data collection and validation. Uganda Bureau of Statistics (UBOS), SN Amount - UGX Bn = 5. 4.000. Local Governments, Purpose = Administration costs and salaries for Parish Chiefs. Local Governments, SN Amount - UGX Bn = 6. 40.270. Total, Purpose = . Total, SN Amount - UGX Bn = 82.65
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2.2.3.6 Monitoring and Evaluation Framework
Paragraph 7.2 of the Implementation Guidelines for the Parish Development Model, February 2022 states that;
The Government shall develop PDM Results Framework which should at higher level make it possible for the PDM to feed into the Industrialization Policy, the NDP III Framework; and the National Vision.
The M&E tools shall entail the annual reports to the PDM National Policy Committee.
The M&E tools shall entail a National Survey every two years, to measure progress of the PDM.
I reviewed the Monitoring and Evaluation Framework and noted that;
i) The PDM Results Framework had not been developed hence there were no performance indices for the Parish based subnational level outcome results for each Pillar which makes it difficult to track implementation progress.
ii) The National Survey to measure progress of the PDM was not carried out.
iii) The Government Annual Performance Report (GAPR) from the Office of the Prime Minister did not mainstream PDM into the report.
The above shortcomings will make it difficult to measure the outcomes of the strategy in the FY 2024/2025 at the closure of the NDP III and going forward.
The PDM Coordinator explained that the Secretariat together with other stakeholders was in the process of developing the Monitoring and Evaluation Framework.
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5.8.1.6 Inclusion of Parish/Wards in the PDM
Paragraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socioeconomic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development.
I noted that MoFPED maintained a parish database of 90 Parishes as a basis for funding PDM SACCOs for the District. The list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 90 gazetted parishes. This implies that all SACCOs were funded.
As a result, PDM objective of eradicating poverty is being achieved, thus enhancing economic transformation.
The Accounting Officer explained that there are 90 gazetted parishes in Mbale District and all were funded with UGX 100,000,000 per SACCO.
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f97d2d68-9d34-47be-bae9-78964dd5dbc2
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5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
29
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97598185-6c31-458f-b815-e42165a8589f
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5.0 Implementation of the PDM by Ministry of Works and Transport
The Parish Development Model (PDM) is a strategy by the Government of Uganda aimed at organizing and delivering the public and private sectors out of poverty through the creation of employment opportunities at the lowest economic planning unit, the Parish. The Parish Development Model (PDM) is the last mile strategy for service delivery by Government of Uganda to improve the incomes and welfare of all Ugandans at the household level.
The Parish Development Model is expected to cover all the 10,594 parishes in Uganda and is premised on seven major pillars: The primary pillar is 'Agriculture value chain development (Production, Storage, Processing and Marketing). The achievement of this pillar is supported by six other pillars namely; infrastructure and economic services, financial inclusion, social services, community mobilization, mindset change Parish-based management information system, and governance and administration.
Pillar Two (2) - Infrastructure and Economic Services supports the provision of reliable transport and economic services for production and marketing.
The roles of the Ministry of Works and Transport are to;
i. Chair the Pillar Working Group
ii. Construct and maintain community access roads
iii. Improve check points/bridges on community roads
iv. Upgrade community local markets by developing marketing strategy
11
v. Extend safe water facilities for domestic use and production
vi. Extend of power facilities to communities and ensure availability of power in each Parish
vii. Create free internet zones in communities
viii. Improve physical development planning to facilitate planned, waste management and renewable energy
I reviewed the implementation of the PDM activities and noted the following;-
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fd2d4de7-9355-4f39-8401-2b22989cdbda
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5.6 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a Government of Uganda to improve the incomes and welfare of all Ugandans at the
household level by transforming 39% of households from a subsistence cconomy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme; of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing) . The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services , Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. pillar
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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4.5.3.1 Alignment of LG budgets to the PDM
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team.
A review of the Rukiga District budget and work plans revealed that out of the 18 priorities received from 4 Sub Counties and 2 Town Council; 13 were incorporated in the entity's budget/work plan, while 5 were not incorporated. Out of the 5 priorities that were not incorporated, all 5 were priorities to be implemented by MDAs and were submitted accordingly by the Accounting Officer to the PDM secretariat . Details in Appendix 4;
Failure to incorporate priorities from the sub-counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.
The Accounting Officer explained that the District receives more submissions from the LLGs yet not all can be incorporated in one Financial Year Budget. The entity selects few priorities from those submitted which are included in the District Resource Envelope and Grant guidelines and the remaining priorities are considered in the subsequent Financial Years.
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4.3.1 Planning and Budqet Performance
I reviewed the Kamuli District approved work plan and budget for PDM activities and noted the following.
Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.
A review of Kamuli District's budget and work plans revealed that no priorities were received from Sub Counties for incorporation in to the budget/work plan Appendix 3 refers.
Failure to incorporate priorities from the sub counties hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. may
The Accounting Officer acknowledged the observation and attributed the shortcoming numerous changes in guidelines. In addition; the Accounting Officer explained that going forward; the district would align the process of PDM parish priority setting with the LG planning and budgeting cycle.
The Accounting Officer should ensure that priorities from Sub counties are incorporated in the DLG budget and work plans.
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526f822c-9a0b-4462-a01b-f97c29638dd2
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5.0 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social
36
Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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e9210231-e0bc-4871-a208-d9dc9e2f3a91
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5.0 Management of the Parish Development Model (PDM)
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level. The goal of the PDM is to increase Household incomes and improve the quality of life of Ugandans with a specific focus on the total transformation of the subsistence Households (both on-farm and off-farm, in rural and urban settings) into the money economy, as well as eradication of poverty and vulnerability in Uganda.
Parliament approved the PDM as a delivery mechanism for transitioning 39% of households from a subsistence economy to a money economy starting 1 st July 2021, whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. However, the Government expects the program to continue for the near future.
In the FY 2022/2023, Parliament appropriated UGX.1.142 trillion for the PDM Programme, of which UGX.1.059 trillion was for the revolving fund. The Government plans to inject UGX.100 million per Parish annually for four years.
The PDM is planned to cover all the 10,594 parishes in Uganda, and the Government premised its implementation on seven pillars. The primary pillar is the Agriculture value chain development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; infrastructure and economic services, financial inclusion (FI), social services, community mobilization and mind- set change, Parish Development management information system and governance and administration.
The Office selected the management of PDM as a thematic area for the audit of the FY 2022/2023 with an overall objective of reviewing the management of the PDM to identify program implementation bottlenecks and provide recommendations to the Government for improvement.
I noted that the Ministry of Health is among the lead entities meant to spear head PDM pillar 4 (Social Services). I therefore, designed audit procedures to;
Assess Government's institutional arrangements and preparedness to implement the PDM strategy at both the National and Sub-national levels (HLGs and LLG and PDM SACCO levels),
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(i) Planning and Budgeting
Accounting Officers should;. , Audit observation = I was not availed with evidence for the identification of PDM parish/ward priorities for onward submission to the divisions/Sub-counties and Municipal Council/District in 105 LGs.. , Recommendation = LLGs are trained in the prioritization and incorporation of PDM. , Recommendation = . , Audit observation = Failure to incorporate priorities from the parishes/wards to Sub-Counties/Town Councils/Division may hinder the identification of priorities from the grass root which eventually affects the achievement of the PDM objective of improving the. , Recommendation = activities in budgets and plans.. , Recommendation = the. , Audit observation = incomes and welfare of all Ugandans at the household level.. , Recommendation = . , Recommendation = work-. , Audit observation = . , Recommendation = Ensure that priorities from LLGs. , Recommendation = are. , Audit observation = The Accounting Officers attributed this to;. , Recommendation = incorporated in the LGs budgets work plans.. , Recommendation = and. , Audit observation = Inadequate guidance to Lower Local Governments (LLGs) on prioritization of PDM activities in the budgets and work- plans.. , Recommendation = parishes/wards to the LGs. Ensure that all PDCs are fully constituted and functional.. , Recommendation =
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4.5 Implementation of the Parish Development Model
The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III.
In the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.
The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration.
My previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.
It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government.
28
I designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;
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4.9.4 Exclusion of parish/wards from PDM
Para. 1.3 of the Implementation Guidelines for the PDM, February 2022 highlighted that the PDM was as a result of a review of Government's development plans, where the NDP I End-of-Term Evaluation and the NDP II Mid-Term Review, recommended the adoption of the PDM. The evaluations identified the strategic role of a Parish in improving service delivery, and strengthening production, productivity and value addition for social economic transformation and realization of NDP results. In line with this, the NDP III (Section 10, page 10 and 11) adopted the PDM as a vehicle for increasing household income and welfare. Furthermore, the comprehensive evaluation of the decentralization policy commissioned by the National Planning Authority (NPA) in 2019 also recommended action of Government by deepening Decentralisation and Devolution to support planning and development at Parish level.
Para. 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socioeconomic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development.
I noted that MoFPED maintained a parish database of 10,594 Parishes as a basis for funding PDM SACCOs. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 10,717 parishes, indicating an excess of 123 parishes.
52
A review of the Budget for FY 2023/24 Volume II: Local Government Votes revealed that Government had allocated UGX. 1,059.9Bn under MoFPED for PDM as revolving funds, with each Parish being allocated UGX.100 million.
This implies that, in Katakwi DLG, there was no increment in the provision of 22 parishes in the FY 2023/2024, above the 109 that was used as a base number of beneficiary parishes for the PDM in FY 2021/2022 . Refer to Appendix 6 for details.
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4.1 Parish Development Model
The Parish Development Model is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes, for which Rakai DLG has 73 gazzetted parishes.
I designed audit procedures to establish whether Government instituted the institutional and operational frameworks/structure for the successful implementation of the PDM and whether the funds released had been put to intended use. Below are my observations:
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